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

Service/communication of Order - dismissal of appeal on ...

Central Excise

May 23, 2019

Service/communication of Order - dismissal of appeal on limitation - as the factory was lying closed and the notice was actually delivered by security guard to the management of appellant only on 25.11.2017, that can only considered as the effective date of service not on date of service to guard - appeal maintainable

View Source

 


 

You may also like:

  1. Valuation - includability - freight incurred in transportation of goods manufactured - transfer of ownership takes place at the factory gate when the goods are delivered...

  2. Depreciation - asset concerned was not actually used for the purpose of business during the relevant previous year – Disallowance of lay up cost - AT

  3. CENVAT Credit - Security in the headquarters building & residential colony - It is not the case of the Department that the employees/workers are living in private...

  4. Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue...

  5. Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.

  6. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

  7. Cash refund - CENVAT credit lying unutilised - closure of factory - Section 11B of the CEA, 1944 - refund allowed - AT

  8. Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

  9. Damaged inputs whether cleared from the factory premises or lying there only do not make any difference in recovery of Cenvat credit in the case of insurance claim being...

  10. Duty demand - Insurance claim received against damaged gear boxes - gear box still lying in the factory - demand set aside - AT

 

Quick Updates:Latest Updates