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 December 2017 Year 2017 This

Extended period of limitation - The appellants cannot be blamed ...

Central Excise

December 22, 2017

Extended period of limitation - The appellants cannot be blamed for about three years long delay in issue of the show cause notice. The proviso to sub Section 11A(1) cannot be used to cover up indolence on the part of the Jurisdictional Central Excise Officers - AT

View Source

 


 

You may also like:

  1. Extension of stay - third proviso to sub-section (2A) of Section 35C - power to extend the stay beyond the period that has been prescribed - stay extended - HC

  2. CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.

  3. Extension of stay already granted - Tribunal has power to extend stay after specified period - even after insertion of third proviso of sub-section (2A) of Section 35C...

  4. Extended Period of Limitation – when the earlier show cause notices had been issued for the later period on the same set of facts - SCN for earlier period not valid - HC

  5. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

  6. Limitation period for issue of recovery notice under section 11D - The show-cause notice was issued and served beyond the extended period of five years, the action of...

  7. Extended period of limitation - subsequent SCN - Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice...

  8. Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

  9. Adjudication of Show Cause Notice - time limitation - expiry of reasonable period of five years from the date of show cause notices - the order set aside - petition allowed - HC

  10. Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT

 

Quick Updates:Latest Updates