Issuance of show cause notice u/s 11A(1) and determination of ...

Central Excise

April 27, 2016

Issuance of show cause notice u/s 11A(1) and determination of duty u/s 11A(2) are the main ingredients in order to demand interest and penalty under Section 11AB and 11AC respectively - AT

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Issuance of show cause notice u/s 11A(1) and determination of ...

Central Excise

April 27, 2016

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Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

Penalty – The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 - HC

Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

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