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 2012 Year 2012 This

Short levy of the duty - Since notices were not issued in terms ...


Revenue Loss Due to Non-Issuance of Notices per C.B.E. & C. Circular Post-March 2002; Department Held Accountable.

November 15, 2012

Case Laws     Central Excise     AT

Short levy of the duty - Since notices were not issued in terms of the C.B.E. & C. circular even after 1-3-2002 within the normal period therefore the department had to be allowed to suffer for its revenue loss. - AT

View Source

 


 

You may also like:

  1. Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

  2. ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

  3. The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

  4. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

  5. SEBI Circular applicability - We have already held that the SEBI Circular cannot be applied to defaults committed prior to 13th October, 2020. This being so, the...

  6. Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of...

  7. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

  8. Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - Ntf. No. 120 /2011 Dated: December 30, 2011

  9. The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

  10. Non setting off the short term capital gain against long term capital loss brought forward - There is merit in the contentions of the appellant that prior to amendment...

  11. The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

  12. Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued...

  13. The Public Notice issued by the Office of the Principal Commissioner of Customs (Preventive) in Chennai highlights the importance of complying with procedures and...

  14. MAT computation u/s 115JB - In this case, the assessee had incurred business loss / depreciation losses as per books in the AYs 1999-00 & 2000-01 & AYs 2011-12 & 2012-13...

  15. The Securities and Exchange Board of India (SEBI) issued a Master Circular for Stock Brokers on May 22, 2024, consolidating previous circulars. The new circular...

 

Quick Updates:Latest Updates