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 June 2015 Year 2015 This

If assessee has paid excess duty on all clearances during the ...


Excess Duty Payments Should Be Considered in Duty Demand Confirmation u/r 10A of Central Excise Valuation Rules.

June 10, 2015

Case Laws     Central Excise     AT

If assessee has paid excess duty on all clearances during the relevant period, such excesses have to be taken into account for confirming the demand of duty in terms of the provisions of Rule 10A of Central Excise Valuation Rules - AT

View Source

 


 

You may also like:

  1. Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

  2. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

  3. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

  4. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

  5. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  6. Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

  7. Duty demand - Shortage of stock - Clandestine removal of goods - information received from the Income tax Department cannot be made the sole basis for confirmation of...

  8. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

  9. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  10. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  11. In the absence of any provision in Central Excise regarding duty payment, the correct method would have been to pay entire Central Excise duty as determined under...

  12. Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of...

  13. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

  14. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

  15. When excise duty is exempted, there is no question of payment of additional duty - SC

 

Quick Updates:Latest Updates