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

SSI exemption - Extended period of limitations - the Department ...

Central Excise

November 29, 2015

SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT

View Source

 


 

You may also like:

  1. SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit...

  2. SSI Exemption - the certificate issued by various authorities which certified that the area in which the factory is located is within limit of village Digdoh, Taluka...

  3. CENVAT Credit - input service - construction of residential colony/dormitory adjacent to the factory premises was the necessity because of the location of the factory in...

  4. SSI Exemption - Brand Name - extended period of limitation - when divergent views are expression difference decisions, the extended period of limitation cannot be invoked - AT

  5. SSI exemption - Notification No.8/2001 - Urban or rural area – When the Tahsildar issued a certified to the factory falls under rural area and same has also not been...

  6. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

  7. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  8. SSI Exemption Notification No.08/2003 – branded goods - rural area or not - Since the certificates were issued by the same authorities – there was force in the argument...

  9. SSI Exemption – there were different views during the period prior to that date - Prima facie extended period could not have been invoked - AT

  10. Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining...

 

Quick Updates:Latest Updates