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 June 2016 Year 2016 This

Clandestine removal - Estimation of production - Denial of SSI ...


Excise Duty Demand Unjustified: Power Consumption Comparison Fails to Prove Clandestine Removal or Deny SSI Exemption.

June 3, 2016

Case Laws     Central Excise     AT

Clandestine removal - Estimation of production - Denial of SSI Exemption - demand is not sustainable on the basis of Comparison of the power consumption during two periods, i.e., one, when the assess was not using the electric motors and second, when they were admittedly using - AT

View Source

 


 

You may also like:

  1. Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act...

  2. Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the...

  3. CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

  4. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

  5. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

  6. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

  7. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

  8. Captive consumption - excise duty upon molasses - Suppression of value of goods - Demand of differential duty - The burden is upon the proper officer. - HC

  9. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

  10. Power of CBEC to issue clarification u/s 37B on demand with respect to levy of duties of excise on such goods - petitioner has no such right to demand a clarification - HC

  11. Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

  12. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  13. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  14. CENVAT credit - the appellants have failed to prove transport, receipt and consumption of impugned goods in their factory - demand confirmed - AT

  15. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

 

Quick Updates:Latest Updates