Meaning of Excise duty on Central Excise Law : It is a duty levied upon goods manufactured in any part of Indian nation and not upon sales or the proceeds […]
Excise - 48. page
Introduction on Central Excise Law
1.Introduction on Central Excise Law : Article 246 gives the respective authority to Union and State governments for levying tax. Schedule VII of our constitution contains three lists setting […]
Assessee couldn’t demand notice for increasing penalty when he didn’t appear in proceedings
Excise & Customs : Where assessee did not appear before Tribunal despite notice of revenue’s appeal, assessee cannot complain of lack of further notice prior to enhancement of penalty
Tribunal can’t dismiss appeal without decision on merits
Excise & Customs : So long as Parliament has not intervened to take any steps to amend or clarify legal position, it has to be held that Tribunal could not […]
Credit can’t be denied on capital goods if depreciation claim on duty element is reversed in revised
Cenvat Credit : Where depreciation was originally claimed on ‘duty paid on capital goods’, but, later revised return was filed reversing said depreciation claim and accepted by Income-tax authorities, same […]
CAG report on Non-Compliance with Excise Duty Rules and Regulations
CAG report on Non-Compliance with Excise Duty Rules and Regulations Report of the Comptroller and Auditor General of India for the year ended March 2013 – Report No. 8 […]
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