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 November 2019 Year 2019 This

Reliability of statements - the statement of 2008 of the ...


Revenue's Claim Lacks Foundation: 2008 Statement Didn't Affect Show Cause Notice Order in Later Adjudication.

November 14, 2019

Case Laws     Central Excise     HC

Reliability of statements - the statement of 2008 of the Production Manager has not resulted in any adverse order on the SCN which culminated immediately thereafter. The present adjudication proceeding is the result of a subsequent SCN as a result of later inspection - The Revenue’s claim, therefore, has no basis on this aspect.

View Source

 


 

You may also like:

  1. Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

  2. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

  3. Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

  4. Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

  5. HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

  6. The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

  7. All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these...

  8. Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

  9. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

  10. Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

  11. Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show...

  12. Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

  13. Validity of SCN - If the contents of impugned show cause notice are lacking in material particulars or are vague in regard to any of the entries contained therein then...

  14. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

  15. Amends Notification No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008 to affect the HSN changes w.e.f. 01.01.2012

 

Quick Updates:Latest Updates