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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Section 11A(2B) – In the instant case escape of duty was not ...

Central Excise

February 1, 2013

Section 11A(2B) – In the instant case escape of duty was not intentional or there was a reason of deception – No penalty shall be levied - HC

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  1. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

  2. Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and...

  3. Levy of penalty - availing 100% credit instead of 50% and remaining 50% to be availed in the next Financial year in respect of capital goods - In this fact the case...

  4. Levy of penalty - the appellant is squarely covered by Section 11A(2B) - after payment of duty along with interest by the appellant, the department should have concluded...

  5. Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of...

  6. CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.

  7. Levy of interest on differential duty due to Revision in price – supplementary invoice -. The payment of differential duty thus clearly came under sub-section (2B) of...

  8. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  9. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

  10. Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest...

 

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