Invocation of longer period of limitation against the appellants ...

Central Excise

August 19, 2014

Invocation of longer period of limitation against the appellants on the ground that they got the assessments finalised from the Central excise authorities by mis-representing the facts cannot be appreciated - AT

View Source

← Previous Next →

Invocation of longer period of limitation against the appellants ...

Central Excise

August 19, 2014

You may also like:

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - rejection of request of provisional assessment only...

When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after...

Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT

Bar of Limitation - Refund of Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the...

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

Validity of assessments u/s 153A – when nothing incriminating material was found in the course of search, completed / finalized assessments for such years could not be...

Cash Discount - Deduction from Central Excise Valuation - for the period prior to 01/07/2000 and for the period post 01/07/2000. - AT

Quick Updates: