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

Demand of SAD alongwith interest and penalty - 100% EOU - stock ...


100% EOU Escapes SAD, Interest, and Penalty on DTA Transfers After Demand is Overturned by Authorities.

June 8, 2016

Case Laws     Central Excise     AT

Demand of SAD alongwith interest and penalty - 100% EOU - stock transfer made to their own DTA unit - there is no exemption granted by the Sales Tax authorities on the said goods - demand set aside -AT

View Source

 


 

You may also like:

  1. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

  2. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

  3. Demand of CVD and SAD on the goods cleared by 100% EOU - to own DTA Unit under stock transfer -Demands of CVD raised by invoking extended period of limitation are not...

  4. Cenvat credit lying unutilized in the accounts of de-bonded 100% EOU is transferred to their DTA unit - prima facie transfer of cenvat credit available in EOU account to...

  5. Levy of SAD - 100% EOU - DTA Clearances - in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or...

  6. 100% EOU - Demand of SAD on account of clearance to other units located in DTA by way of stock transfer - the appellant is entitled to the benefit of exemption from levy...

  7. Levy of 4% SAD on clearance of goods from 100% EOU to sister concern in DTA - inter unit clearance from EOU to DTA are not exempted from payment of sales tax by the...

  8. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

  9. 100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - stay granted partly. - AT

  10. 100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is...

  11. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

  12. Penalty - 100% EOU - CVD and SAD paid wrongly by utilising cenvat credit, which was ought to be paid in cash - penalty confirmed - AT

  13. 100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

  14. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

  15. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

 

Quick Updates:Latest Updates