Liability of excise duty - the excess amount collected from ...

Case Examines Liability for Excess Excise Duty Collected as 'Additional Consideration' and Stresses Regulatory Compliance.

March 13, 2019

Case Laws Central Excise AT

Liability of excise duty - the excess amount collected from customers, on one or both counts, is hit by the impropriety of inclusion of such amount as ‘additional consideration’ envisaged in the said Rules

View Source

← Previous Next →

Liability of excise duty - the excess amount collected from ...

Case Examines Liability for Excess Excise Duty Collected as 'Additional Consideration' and Stresses Regulatory Compliance.

March 13, 2019

Case Laws Central Excise AT

You may also like:

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...

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...

Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

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

Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC

Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the...

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

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

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...

Quick Updates: