Evasion of duty -, the goods were cleared without issuing proper ...

Firm Denied Cum-Duty Benefit for Clearing Goods Without Proper Invoices; Price Excluded Central Excise Duty.

March 25, 2016

Case Laws Central Excise AT

Evasion of duty -, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged included central excise duty. In their statements, partners of the firm also did not claim that price charged was inclusive of duty - cum-duty benefit denied - AT

View Source

← Previous Next →

Evasion of duty -, the goods were cleared without issuing proper ...

Firm Denied Cum-Duty Benefit for Clearing Goods Without Proper Invoices; Price Excluded Central Excise Duty.

March 25, 2016

Case Laws Central Excise AT

You may also like:

Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that...

CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal...

Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar...

Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for...

Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty...

CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority...

Service of SCN - while attaching the bank locker, no SCN served on the petitioner to offer his explanation - the petitioner has issued fake GST invoices without supply...

Clandestine removal of goods - Cum-duty benefit - Appellant resorted to clandestine removal and no records were maintained in respect of such clearance. Therefore the...

The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty...

Quick Updates: