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Central Excise - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Interest on differential duty by invoking extended period of ...

Central Excise

October 31, 2023

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by invoking the extended period of limitation is not justified and the same is set aside by remanding the matter to the Original authority to re-quantify the demand only for the normal period - AT

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  1. Demand of differential Duty - Revenue has only wasted its energy when there is no revenue loss and therefore, unjustifiably extended the larger period of limitation, for nothing.

  2. Interest on delayed payment of differential duty - period of limitation - demand of interest issued after 3 years, hence barred by limitation - AT

  3. Demand of differential duty and interest - demand towards cash discounts availed for which prompt payments are not made by the customers within the specified period -...

  4. Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand confirmed invoking extended period of...

  5. Demand for interest relates to the month of June 2007, SCN was issued on 5-8-2009 without invoking extended period of limitation - AT

  6. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  7. CENVAT credit - Trading activity - Duty demand - Knowledge/awareness of the department is not a relevant factor for invoking extended period of time - prima facie case...

  8. Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and...

  9. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

  10. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...

 

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