Evasion of excise duty - mere fact that the personnel of the ...

Factory Visits by Excise Staff Don't Exempt from Duty Evasion Charges; Accountability Still Required Despite Lack of Omission Allegations.

October 8, 2016

Case Laws Central Excise HC

Evasion of excise duty - mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto does not absolve the petitioner from a charge of evasion of duty - HC

View Source

← Previous Next →

Evasion of excise duty - mere fact that the personnel of the ...

Factory Visits by Excise Staff Don't Exempt from Duty Evasion Charges; Accountability Still Required Despite Lack of Omission Allegations.

October 8, 2016

Case Laws Central Excise HC

You may also like:

When excise duty is exempted, there is no question of payment of additional duty - SC

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

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...

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

Evasion of duty -, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged included central excise duty. In their...

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...

Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

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...

Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In...

Quick Updates: