Extended period of limitation - reliance upon the earlier ...

Court Upholds Validity of 1992 Circular on Extended Limitation Period in Central Excise Law Despite Amendment Changes.

February 28, 2017

Case Laws Central Excise HC

Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is only addition in the number of units, it cannot be said that the clarification of the Central Board of Customs & Central Excise dated 27.06.1992 referred to herein above shall be wiped off or nullified - No demand - HC

View Source

← Previous Next →

Extended period of limitation - reliance upon the earlier ...

Court Upholds Validity of 1992 Circular on Extended Limitation Period in Central Excise Law Despite Amendment Changes.

February 28, 2017

Case Laws Central Excise HC

You may also like:

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

HC dismissed the appeal, finding no substantial question of law regarding invocation of the extended five-year limitation period under Section 73(1) of Finance Act, 1994....

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Budget 2014-2015 - Central Excise Notifications & Circulars

Budget 2013 – Notifications and Circulars – Service Tax, Central Excise and Customs

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

The CESTAT held that for invoking the extended period of limitation u/s 11A(4) of the Central Excise Act, there must be a deliberate attempt to evade payment of duty....

Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period...

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

Quick Updates: