Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Wrong payment of duty mentioning the registration code of sister ...


Penalty Waived for Duplicate Duty Payment Error Due to Misuse of Sister Concern's Registration Code by Appellant.

January 9, 2015

Case Laws     Central Excise     AT

Wrong payment of duty mentioning the registration code of sister concern - PAO did not accept the appellant’s request for transfer of the amount - duty was paid again - this is not a case of non payment of duty - penalty waived - AT

View Source

 


 

You may also like:

  1. Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason...

  2. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

  3. Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the...

  4. Assessment of tax - calculation and clubbing of turnover of two units - sister concern or independent entities - The act of the petitioner herein is an attempt to...

  5. Applicbility of 269SS on temporary advances given by sister concerns - When it is the case of providing temporary accommodation to one sister concern to another sister...

  6. Goods were imported without payment of duty - stock transfer to sister concern in contravention to rules - demand confirmed with interest - penalty set aside - AT

  7. Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to...

  8. CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

  9. The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

  10. Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

  11. Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the...

  12. Disallowance of purchase made from sister concerns - Making disallowance of purchase just because they are from sister concerns/ related parties, Memorandum of...

  13. Initiation of CIRP - transaction of Financial Debt or not - Loan taken by the Corporate debtor from the sister concern was assigned by the said sister concern to the...

  14. Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of...

  15. Reimbursement of salary expenses of employees to the sister concern, who were deputed by the sister concern to the assessee does not require deduction of tax at source.

 

Quick Updates:Latest Updates