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 August 2015 Year 2015 This

Power of settlement commission - Settlement Commission is within ...

Central Excise

August 19, 2015

Power of settlement commission - Settlement Commission is within its powers to impose penalty on each of the Directors in addition to the imposition of penalty upon the Company - HC

View Source

 


 

You may also like:

  1. It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition...

  2. Power of Settlement Commission u/s 245H of the Act - Immunity from imposition of penalty and prosecution – ITSC was not justified in taking a charitable view towards...

  3. Penalty proceedings - Commissioner is not justified in exercising his suo motu powers to interfere with a discretionary order passed by the original authority to impose...

  4. Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

  5. Validity of order of settlement commission – the Settlement Commission had no power of rectification at the relevant time – the order is required to be set aside - HC

  6. Power of AO to pass an assessment order where application was filed before settlement commission – Income Tax Settlement Commission, rejected the application - decided...

  7. Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

  8. Penalty under section 77(c) on Director - delay in payment of service tax - No provision for imposing personal penalty on the Director - AT

  9. The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the...

  10. Where against main noticee/defaulter, the Settlement Commission has granted immunity from payment of any penalty, no penalty can be imposed upon other co-noticees - HC

 

Quick Updates:Latest Updates