Duty and penalty amount was jointly imposed on the three units. ...

Central Excise

November 25, 2016

Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability of duty and penalty as held by the Original Authority is not legally sustainable. - AT

View Source

← Previous Next →

Duty and penalty amount was jointly imposed on the three units. ...

Central Excise

November 25, 2016

You may also like:

Levy of penalty on Proprietor of the Firm under Rule 26(2) of Central Excise Rules, 2002 - fraudulent availment of CENVAT Credit - Taking note of the fact that penalty...

Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

SVLDRS - rejected on the ground of ineligibility - quantification of service tax liability on or before 30.06.2019 - It is evident that the word ‘quantified’ under the...

Fraudulent rebate of Central Excise duty demanded - recovery of duty cannot be held jointly and individual duty liability is to be segregated separately against each...

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

Levy of penalty - Improper importation - prohibited imports - The Adjudicating Authority has rightly taken the market value of such goods as prevailing in the local...

Penalty imposed u/s 271(1)(c) read with section 274 - It may be a good case for quantum addition but not for imposing penalty. Estimation is outcome of subjective...

It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition...

Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The...

Dishonour of Cheque - Quantum of sentence / Fine - The sentence is optional, either it may be imprisonment for two years or fine which may be twice amount of the cheque...

Levy of penalty under Section 11AC - Once the appellant have obtained the NOC and unit was debonded, they intentionally avoided the payment of short duty. It is only on...

Quick Updates: