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 September 2018 Year 2018 This

Time limitation for issuance of SCN - the proceedings are ...

Central Excise

September 1, 2018

Time limitation for issuance of SCN - the proceedings are pending for the last more than 16 years when fresh notice for date of hearing was issued on 3.5.2017 - Section 11A (1), (4) and (11) of Central Excise Act - Proceedings quashed.

View Source

 


 

You may also like:

  1. Inordinate delay in adjudication of SCN - delay of eleven years from issuance of SCN - the petitioner cannot be blamed for non adjudication of the SCN as he had never...

  2. Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

  3. Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

  4. Adjudication of SCN after 18 years - transfer of the case to the "call book" - Clandestine removal - In the present case nothing is indicated in the initial SCN issued...

  5. Continuation of Criminal Proceedings - matter is pending for adjudication - The proceedings initiated against these petitioners are kept in abeyance till the disposal of...

  6. Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the...

  7. Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have...

  8. Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th...

  9. Short deduction of TDS - CIT (A) has erred in deleting the demand particularly when assessment proceedings qua the year under assessment are already pending with the Department

  10. No Recovery of erroneously granted excess draw back in terms of Rule 16 can be made without issuance of show cause notice by the proper officer - AT

 

Quick Updates:Latest Updates