Extended period of limitation - Since the said demand was ...

Central Excise

May 16, 2019

Extended period of limitation - Since the said demand was confirmed solely based on the audit objection and no supporting evidences were produced by the department, alleging undervaluation of the cloth, the extended period of limitation cannot be sustained for confirmation of the adjudged demand

View Source

← Previous Next →

Extended period of limitation - Since the said demand was ...

Central Excise

May 16, 2019

You may also like:

Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC

Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

Business Auxiliary Service - demand based on ST-3 return - Benefit of Notification No. 14/2004-ST dated 10.9.2004 wrongly claimed - extended period is not invokable in...

CIT(A) was justified in holding that the reopening of the assessment, based on the audit objection, is neither legal nor valid, and consequently, cancelling the same - AT

Reassessment - The audit objection is based upon the legal opinion expressed by them and not pointing out any factual error or omission - reopening of assessment was not valid - AT

Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

Non-payment of service tax - Extended period of limitation - Demand for the period from 1.3.2006 to 15.5.2008 - the department was very much aware of the activities of...

CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised -...

Quick Updates: