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 November 2015 Year 2015 This

Demand of interest on payment of differential duty - price ...

Central Excise

November 5, 2015

Demand of interest on payment of differential duty - price escalation clause - when there are diversion decisions on the issue then in my view the judgment which is based on the identical facts has to prevail - demand of interest set aside - AT

View Source

 


 

You may also like:

  1. Interest chargeable under Section 11AB on differential duty due to price escalation clause - demand of interest confirmed - AT

  2. Interest on differential duty - price escalation clause - Levy of interest confirmed. - HC

  3. Liability of interest u/s 11 of CEA, 1944 - price variation clause - payment of duty on differential amount - interest demand upheld - AT

  4. Interest on Refund - price escalation clause - Provisional assessment - sThe assessees are held to be eligible to interest after the expiry of three months - AT

  5. Interest on delayed payment of differential duty - period of limitation - demand of interest issued after 3 years, hence barred by limitation - AT

  6. Period for payment of interest u/s 11 AB of the CEA, 1944 - interest on differential duty on additional amount received - price escalation clause - though the decision...

  7. Valuation - price escalation - levy of interest on differential duty - No doubt, some additional amount is received thereafter, on account of price escalation. However,...

  8. Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the...

  9. Levy of interest on differential duty raised through supplementary invoice - retrospective increase of price of finished goods - demand of interest confirmed - penalty waived - AT

  10. Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

 

Quick Updates:Latest Updates