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 May 2019 Year 2019 This

Levy of penalty and extended period of limitation - Evidently, ...

Central Excise

May 2, 2019

Levy of penalty and extended period of limitation - Evidently, none of the ingredients for invocation of extended period of limitation are present in this case. By implication, none of the ingredients which will allow for imposition of penalty u/s 11 AC are present.

View Source

 


 

You may also like:

  1. Demand and penalty - extended period of limitation - providing the cars/scooter parking facilities in various areas in the Airport - levy of penalty confirmed - no...

  2. Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of...

  3. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  4. Extended period of limitation - Validity of SCN - The circular issued by the CBEC no doubt deals with the ingredients for extended period, but on the examination of the...

  5. Levy of service tax - reverse charge mechanism - The impugned order does not discuss the ingredients necessary for invocation of extended period of limitation nor does...

  6. Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

  7. To impose penalty u/s 271(1)(c), willful concealment is not an essential ingredient - HC

  8. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

  9. Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor...

  10. Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority...

 

Quick Updates:Latest Updates