Skip to content

Excise

Important judgments

Important judgments : Citation Judgment RR Builders vs. CCE 2008 (223) E.L.T. 348 (Guj.) Once there is a requirement prescribed by the statute by way of a qualifying condition, it is not possible […]

Categories of cases that can be settled

Categories of cases that can be settled : The following categories of cases can be settled as per section 32E: a. Where the assessee has filed the application for settlement […]

Salient features of Settlement Commission

Salient features of Settlement Commission : Questions Answers 1. Who can make an application for settlement? Can it be withdrawn? Section 32E states that an assessee may make a case for settlement. An […]

Introduction on Settlement Commission

Introduction on Settlement Commission : Provisions relating to Settlement Commission are contained in Chapter V of the Central Excise Act, 1944. This Chapter was inserted by the Finance (No. 2) Act, 1998 […]

Central Excise Receipt Audit [CERA]

Central Excise Receipt Audit [CERA] : “CERA‟ is one of the important aspects of central excise audit. It is conducted by the Comptroller and Auditor-General of India. Audit by Comptroller and […]

Procedure of Excise Audit 2000

Procedure of Excise Audit 2000 : (i) Selection criteria of the assessees for the audit: Circular No. 995/2/2015 CX dated 27.02.2015, which has come into effect from 1st July, 2015 has […]

Excise Audit 2000

Excise Audit 2000 : Excise Audit 2000 (EA 2000) is a new system of audit initiated from 1st December 1999. The essential philosophy of EA 2000 is that this audit is […]

Audit by the Central Excise Department

Audit by the Central Excise Department : History of provisions: In conventional sense, “audit” means scrutiny and verification of documents, events and processes in order to verify facts and, draw conclusions […]

Facebook