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 July 2016 Year 2016 This

Demand of duty - Admittedly non relied upon documents have ...

Central Excise

July 5, 2016

Demand of duty - Admittedly non relied upon documents have supplied after final hearing of the case. In the circumstances, the impugned order has been passed in gross violation of principles of natural justice. - Further, the adjudicating authority has not given an opportunity of cross examination of witness. - Matter remanded back - AT

View Source

 


 

You may also like:

  1. Duty demand - Non supply of proper documents - adjudicating authority directed to supply the ‘non-relied upon documents’ to the appellants - AT

  2. Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the...

  3. When the departments relied upon document on the basis of which demand is raised, without such documents made available to the assessee, no proceeding can be concluded.

  4. Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such...

  5. CENVAT Credit - Bogus firms - fraudulent Cenvat Credit passing chain to facilitate availment of Cenvat Credit without actual manufacture and supply of duty paid goods -...

  6. Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under...

  7. Principles of Natural Justice - The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply...

  8. Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT

  9. Rejection of declaration under the SVLDRS - duty demand or duty liability admitted by the person - It is a settled proposition of law that when an authority relies upon...

  10. Violation of principle of natural justice - Relied upon documents by Revenue in the order-in-original were not provided to appellants - matter remanded back - AT

 

Quick Updates:Latest Updates