2024-VIL-1619-CESTAT-AHM-CE
  1. Home
  2. 2024-VIL-1619-CESTAT-AHM-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Non-payment of duty, Invocation of Extended Period – Appellant are engaged in the manufacture and clearance of excisable goods (Cable Trays) without payment of Central Excise Duty - SCN issued proposing demands of Central Excise Duty, recovery of Cenvat Credit, and imposition of penalties. The adjudicating authority confirmed the demands and imposed penalties - Whether the extended period under Section 11A(4) of the Central Excise Act could be invoked against the appellants for non-payment of Central Excise Duty – HELD - the facts on record do not support the case of the Department for invocation of the extended period. The appellants had recorded all their business transactions, including manufacture, clearances, purchases, and sales in their books of account, which were audited under the Income Tax Act. They had also paid VAT/Sales Tax on the transactions and issued invoices to customers - Merely failing to pay Central Excise Duty due to the advice of a Chartered Accountant does not amount to suppression of facts with the intent to evade duty – Further, the Cenvat Credit was availed and reversed by the appellants in the same month, and therefore, the demand for Cenvat Credit and interest is not sustainable - since there was no intention to evade duty, the imposition of penalties under Section 11AC and Rule 26 of the Central Excise Rules is not justified - the Central Excise Duty demand for the normal period of limitation along with interest is upheld the demand for the extended period, the Cenvat Credit demand, and all the penalties imposed are set aside – the appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

GST Video

Decisions of 55th GST Council Meeting
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?