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

Abatement of duty - manufacturing activity of Pan Masala - the ...


Court Reviews Duty Abatement for Pan Masala Manufacturing; Alleged Violations of Rule 6(2) in Production Capacity Assessment.

October 22, 2015

Case Laws     Central Excise     HC

Abatement of duty - manufacturing activity of Pan Masala - the communications are violative of the provisions of sub-rule (2) of rule 6 of the Pan Masala Rules, inasmuch as, the Annual Production Capacity of the petitioner’s factory has been determined without following the procedure as provided under those rules. - HC

View Source

 


 

You may also like:

  1. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

  2. Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

  3. The High Court addressed the issue of deduction u/s 80-IC (2) (a) for a company manufacturing Pan Masala. The company's product was considered excluded for deduction due...

  4. Maintainability of petition - Validity of Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 - The reason that...

  5. The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

  6. Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and...

  7. In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

  8. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

  9. Refund claim - manufacture and export of pan masala and pan masala containing tobacco - The fact that there was no provision for grant of rebate of excise duty on export...

  10. Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No....

  11. The review petition challenges the order imposing interest liability over the withheld amount and cost on the Managing Director. The court held that reviewing an order...

  12. HC dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based...

  13. Abatement under Rule 10 of Pan Masala Packing Machines - Closure of machines - Revenue's case that the appellants should have paid the duty for the subsequent month...

  14. Abatement of duty - Rule 10 of the Pan Masala Packing Machines - the purpose of intimation has been achieved as the sealing of the machines in the manner prescribed was...

  15. Abatement of duty in case of non-production of goods - Rule 10 of Pan Masala Packing Machines Rules - an assessee is entitled to abatement provided there has been no...

 

Quick Updates:Latest Updates