Duty demand - discrepancy in relation to recording of e-Challans ...

Central Excise

November 6, 2015

Duty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Considering the proof of payment of e-receipts, which is on record and the same can be verified from the system ACES data base by the adjudicating authority, confirming the demand only on the basis of ER-1 entry is not justified - AT

View Source

← Previous Next →

Duty demand - discrepancy in relation to recording of e-Challans ...

Central Excise

November 6, 2015

You may also like:

Central Excise Return New Form ER 1 for monthly return and ER 3 for quarterly return w.e.f 1.10.2011

Shortage of goods - Discrepancy of stock as per form 3CD filed with income tax return - demand of duty upheld

Demand of differential duty - Discrepancy in annual financial statements and ST-3 Returns - Suppression of value of services rendered - Conditional stay granted. - AT

Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons...

CENVAT Credit - Use of steel items for fabrication of tanks - If Jurisdictional Assistant Officer fails to verify the ER-1 return, extended period of limitation cannot...

Demand - duty on difference between finished goods reported in their 3CD returns and the RG-1 daily stock account - less quantity of clearance has been shown in their...

Demand of Service tax - discrepancy in the figures in the balance sheet and service returns - there was no suppression of fact on the part of the respondent - AT

Demand of duty - When assessee duly filed ER-1 returns, the jurisdictional Range Officer is required to carryout scrutiny of the returns. If this had been done, the...

Levy of penalty under Rule 12 (6) of Central Excise Rules - late filing of Returns (ER-1) for the period July, 2017 to February, 2018 - There is no saving Clause in the...

Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period...

Quick Updates: