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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Recovery of duty under Section 11 of the Central Excise Act, ...

Central Excise

November 4, 2015

Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been transferred are the assets of the defaulting unit and not the business or trade - recovery cannot be made - HC

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  2. Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue...

  3. Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944.

  4. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

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  6. 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

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  8. Seeks to amend Fourth Schedule in Central Excise Act, 1944

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  10. Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied...

 

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