The evidences in the form of approximation and averaging ...

Central Excise

September 24, 2016

The evidences in the form of approximation and averaging production as 77.6% and one statement of a Director of the appellant company cannot be called a prudent conclusion of the production estimate - demand set aside - AT

View Source

← Previous Next →

The evidences in the form of approximation and averaging ...

Central Excise

September 24, 2016

You may also like:

Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing...

Statement recorded in the course of survey does not form the sole basis for making additions in absence of supportive evidence - AT

Addition on account of unaccounted production and stock - Estimation of wastage generated in the production unit - The method adopted by assessee is more scientific as...

Estimation of interstate sale Inter state sale taking the one day average - It is only a crude method which has no substance - HC

The benefit of exemption Notification No. 12/2003-ST cannot be granted merely on the basis of overall estimation/approximations put forth and without any documentary proof - AT

Delayed submission of C forms - the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants - HC

Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

The appellant has reversed the credit taken on inputs used in production of goods cleared under end-use exemption notification - rule 6(3) is not applicable to appellant - AT

Quick Updates: