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F: IGST Mechanism and availability of ITC

C: Guidelines on import of gold by Qualified Jewellers as notified by – T...

N: Amendment in Export Policy of sugar

N: ADD on Decor Paper originating in or exported from China PR - Seeks to...

N: Amendment in import policy of Paper and incorporation of policy condit...

C: Simplification of procedure and standardization of formats of document...

Govt imposes restrictions on sugar exports from June 1: DGFT

H: Seeking grant of regular bail - availment of fraudulent input tax cred...

H: Classification of goods - second hand or used Paintings - GST on margi...

H: Seeking grant of Bail - wrongful availment of Input Tax Credit - fake ...

H: Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to b...

H: Disallowance of deduction u/s 80IB - Comparing profitability of two en...

H: Non-discharge of tax liability - Petitioner neither got service tax re...

H: Levy of Service Tax - Cargo Handling Services - there are no merit in ...

H: Clandestine removal - prints out taken from the Hard Disk recovered in...

F: Works Contract Service

C: Allocation of Tariff Rate Quota for Import of Crude Soya bean Oil and ...

F: Input Reversal on Capital Goods

A: INTEREST UNDER GST: An Interesting Interest

N: Seeks to levy anti-dumping duty on imports of Ceramic Tableware and ki...

N: Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd Apr...

N: Seeks to provide global Tariff Rate Quota (TRQ) of 20 LMT per FY to Cr...

H: Addition of transportation charges - The contention of the Assessee th...

H: Reopening of assessment u/s 147 - The inquiry at this stage is only to...

H: Unexplained cash credit u/s 68 - the borrowings from NBFC, Bank can no...

H: Exemption u/s 11 - registration u/s 12A denied - For registration u/s ...

H: TDS / withholding tax u/s 195 - the consideration paid by ESPN India f...

H: Deemed dividend under Section 2(22)(e) - addition only qua the peak am...

H: Reopening of assessment u/s 147 - Amount of gross income shown by asse...

H: Disallowance on account of interest paid on delayed payment of TDS - a...

Central Excise - Highlights / Catch Notes

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Central Excise - Levy of penalty - Area based exemption - allegation of...

Central Excise
11-11-2021

Levy of penalty - Area based exemption - allegation of incorrect valuation of final products cleared to related parties - Admittedly, when there is no blanket refund in view of the amending Notification dated 27.03.2008, there is no case of complete revenue neutrality and hence, does not advance the case of the appellant assessee to plead for waiver of penalty in the given factual matrix of the case. - AT

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