Affixing any price as MRP will not entitle assessment under section 4A. Bajaj Food Products P Ltd., Arvind Maheshwari, AD Bajaj Vs CCE, Rohtak
Improper “Committee of Chief Commissioners of Central Excise” costs revenue its appeal. Read the Article and decision CCE Ahmedabad-II Vs M/s Ankit Textiles : 24th October, 2014
Excess cenvat credit availed, error not noticed by 1st Audit but observed by 2nd Audit. Credit reversed. Extended period inapplicable. No interest. Urja Engineers Limited Vs Commissioner of Central Excise & S.T., Vadodara - CESTAT Ahmedbabad 24th October, 2014..
Even though SCN an individual is not named in the SCN the adjudicating authority imposes penalty on him. Tribunal confirms the duty demand, interest and penalty on all. But sets aside penalty on individual who is not named in the notice.Even though the department alleges serious fraudulent transactions diverting inputs meant for use by 100% EOU, the person preparing the documents has not been named. Can a fresh notice for penalty be issued now?
Tribunal reversed order passed by Commissioner Appeals Ahmedabad in 2007. The Commissioner had allowed inculpatory statements to be retracted at the appeal stage 4 years after the event! In this case, clandestine behaviour was noticed, transporters confirm movements and no plea was raised that statements were given under coercion!
Credit available even on documents which do not cover or accompany the consignment if the other conditions are fulfilled.
Can a Commissioner when deciding an appeal increase the penalty without notice? Commissioner (A) Delhi thinks he can! Flouts cardinal principle of natural justice to issue a notice before enhancing the penalty.
In CIT New Delhi Vs Vatika Township Pvt. Ltd. A five judge Supreme Court Constitutional Bench dismissed IT appeals answering the questions raised in reference in an income tax case and dismissed the revenue's appeals
When clandestine removal is proved. It's likely that the evasion is not limited to the assessee alone.Vendors and buyers too may be compromised. Also other taxes like income tax, VAT, CST, service tax may also have been evaded. Does the tax administration have a specific strategy to deal with such clandestine cases?
Shouldn't Commissioner Appeals know the last date for filing appeals?: The Commissioner (Appeal-III), Kolkata dismissed the appeal as filed late. It was filed on Monday 10th January, 2011 instead of 8th January which was a Saturday. Under General Clauses Act, the next working day is considered within time. Appeal allowed. Kolkatta in Star Battery Ltd. Vs. Commissioner of Central Excise, Kolkata-IV 11th August 2014 The CESTAT.
When will the Department stop disputing everything?: The credit on common inputs was reversed. There was no dispute about the credit quantum reversed. The exemption was available and claimed on portable water pumps correctly. The Commissioner held in favour of Honda Siel Power Products Ltd (HSPPL) and dropped the demand notice following Hon’ble Supreme Court in Chandrapur Magnet Wires (P) Ltd. Despite all this the Revenue prefers appeal to Tribunal and loses.