Search Results for "Section 11AC"

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Search Results for "Section 11AC"

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High Court

Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Strict Compliance Required for Reduced Penalty Under Section 11AC. The benefit of 25% penalty is available only if duty, interest and reduced penalty are paid within 30 days of the original adjudication order, not the Tribunal's order.

25 Jun 2012

The appeal was filed by the Commissioner of Central Excise against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which ...

High Court

Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Show-Cause Notice for Penalty Under Section 11AC Not Barred by Section 11A(2B) Despite Pre-Notice Duty Payment. CESTAT Erred in Holding That Payment of Duty Before Show-Cause Notice Precludes Issuance of Notice for Penalty.

9 Feb 2011

The case involves an appeal by the Commissioner of Central Excise & Customs against an order of the Customs, Excise and Service Tax Appellate Tribunal...

High Court

Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Not Payable Without Specific Provision. Held that Section 11AA of Central Excise Act, 1944 does not apply to Additional Duties under ADE (T&TA) Act, 1978, and interest cannot be levied in absence of charging provision.

17 Jul 2017

The appellant, Indo Swiss Embroidery Industries Limited, is engaged in manufacturing embroidered grey fabrics classified under Chapter Sub Heading 580...

Supreme Court

Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.

19 Aug 2020

The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...

High Court

"Reversal of Cenvat Credit Without Goods Entering Factory Premises Invalid: Bombay HC Upholds Recovery and Penalty" "Illegitimate Reversal of Cenvat Credit and Misrepresentation of Goods' Movement Constitutes Fraud"

14 Dec 2024

Acts and Sections Discussed: Central Excise Act, 1944 - Section 35G (Appeal to High Court), Section 11AC (Penalty for Excise Duty Evasion). Cenvat...

High Court

High Court of Bombay Allows Revenue's Appeal in MVAT Penalty Case — Section 61(2) Does Not Permit Reduction of Penalty Below Statutory Rate. The court held that once a penalty is imposed under Section 61(2) of the MVAT Act, the quantum must be exactly one tenth per cent of total sales, with no discretion to reduce.

15 Sep 2011

The Revenue appealed against a decision of the Maharashtra Sales Tax Tribunal reducing a penalty imposed under Section 61(2) of the Maharashtra Value ...

High Court

Bombay High Court Allows Revenue Appeal in Central Excise Case — Interest Under Section 11AB Cannot Be Waived. Mandatory Interest Provision Requires Payment of Interest on Delayed Duty Even if Penalty Is Waived.

10 Feb 2011

The case involves an appeal by the Revenue (Commissioner of Central Excise and Customs) against an order of the Customs, Excise & Service Tax Appellat...

Supreme Court

"Supreme Court's Landmark Decision on Valuation Under Central Excise Act, 1944: Bharat Petroleum vs. Commissioner of Central Excise" "Defining Transaction Value in the Sale of Petroleum Products Between Public Sector Undertakings Under the Central Excise Act."

20 Jan 2025

The judgment clarifies the determination of "transaction value" under Section 4(1) of the Central Excise Act for sales made between public sector oil ...

Supreme Court

Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

30 Apr 2024

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

High Court

Bombay High Court Allows Union of India's Petition Against Interest Demand on Differential Customs Duty for Goods Imported Prior to Introduction of Section 28AA of Customs Act, 1962. The Court held that interest under Section 28AA cannot be levied retrospectively for imports completed in 1986-1987.

9 Aug 2019

The Union of India, through the Controller of Stores, Central Railway, filed a writ petition challenging an order-in-original dated 5 July 2006 and su...

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