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 June 2023 Year 2023 This

Remission of duty - loss of molasses due to natural causes - In ...

Central Excise

June 20, 2023

Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had clandestinely removed the molasses in contravention of Rule 8 and had not paid the duty thereupon. - The duty cannot be levied u/s 11A of the Act even if the remission application is liable to be dismissed. - HC

View Source

 


 

You may also like:

  1. Remission of duty - damage due to the arson indulged in by the mob of the workers - From a harmonious reading of the Rule would clarify that when the loss is caused by...

  2. Remission of duty payable on 4082 MTs of molasses - deteriorated due to auto-combustion and ultimately became unfit for consumption - demand of duty set aside - AT

  3. Remission of duty - Rule 21 - loss of molasses - No assessee would cause loss of its own final product for the reason of not paying the excise duty. As such, as long as...

  4. Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to...

  5. Remission of duty on warehoused goods - damage due to unprecedented floods - In the normal course, remission of duty under Section 68 of the Customs Act is granted if...

  6. Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for...

  7. Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given to...

  8. Remission of duty - leakage of the tank where molasses were stored - remission rejected on the ground that the application was not filed within the prescribed period of...

  9. Remission of duty - Ayurvedic medicines - The loss has occurred including the loss of finished goods due to natural causes and/or by unavoidable fire accident and...

  10. Remission of duty on loss of goods - cement and cement clinkers - it can be safely concluded that the shortage is due to transit loss - demand set aside - AT

 

Quick Updates:Latest Updates