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 October 2015 Year 2015 This

Duty demand u/s 11D - In terms of Section 11D of the Act, the ...

Central Excise

October 11, 2015

Duty demand u/s 11D - In terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any manner as representing duty of excise. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  3. Demand u/s 11D - collection of amount - reversal of cenvat credit under Rule 6 - The reference to Section 11D as it stood at the relevant time also makes it clear that...

  4. Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT

  5. Recovery u/s 11D - amount shown collected as central excise duty while availing SSI exemption - Demand confirmed - AT

  6. Collection of incentives from the customer - whether an amount collected in the name of duty of excise - demand u/s 11D of the Central Excise Act - stay granted - AT

  7. Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not...

  8. Imported goods are not excisable goods, hence amount collected in the name of excise duty is not payable u/s 11D - AT

  9. Duty demand u/s 11D - sale of goods as inclusive of duty - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and...

  10. Cenvat Credit - Collection of amount @8% or 10% on exempted goods - Demand under Section 11D of the Central Excise Act not sustainable.

 

Quick Updates:Latest Updates