Prem Henna Pvt. Ltd. Vs Commissioner of Central GST & Central Excise, Jodhpur
.... paste from henna powder, would be entitled to avail the benefit of the Exemption Notification. 30. The Commissioner, in the present case, has not accepted the two orders each dated 19.12.2018 in Prem Henna (Excise Appeal No. 52327 of 2018) and in Prem Mehandi Centre (Excise Appeal No. 5348 ...
Customs, Excise And Service Tax Appellate, New Delhi
Mec Shot Blasting Equipment P Ltd. Vs Commissioner of Central Goods And Service Tax, Customs And Central Excise, Jodhpur-I
.... interest payable thereon under Section 11AA and a penalty equivalent to the duty specified in the notice.” 8. The Hon’ble Supreme Court in Pushpam Pharmaceuticals Company, examined whether the Department was justified in initiating proceedings for short levy after the expiry of the normal p ...
Customs, Excise And Service Tax Appellate, New Delhi
Smt. Teena Gupta Vs Commissioner, Central Excise & Service Tax
.... as 'fraud' or "collusion" and, therefore, has to be construed strictly. Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment o ...
Customs, Excise And Service Tax Appellate, New Delhi
Shri Arun Gupta Vs Commissioner, Central Excise & Service Tax
.... ly. Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the facts are known to both the parties, omission by one party t ...
Customs, Excise And Service Tax Appellate, New Delhi
Shri Tarun Gupta Vs Commissioner, Central Excise & Service Tax
.... to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the facts are known to both the parties, omission by one party to do what he might ...
Customs, Excise And Service Tax Appellate, New Delhi
Smt. Teena Gupta Vs Commissioner, Central Excise & Service Tax
.... supplied) 16. These two decisions in Pushpam Pharmaceuticals and Anand Nishikawa Company Ltd. were followed by the Supreme Court in the subsequent decision in Uniworth Textile Limited vs. Commissioner of Central Excise, Raipur, 2013 (288) E.L.T. 161 (SC) and the observation are: “18. ...
Customs, Excise And Service Tax Appellate, New Delhi
Smt. Priya Gupta Vs Commissioner, Central Excise & Service Tax
.... to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. Suppression means failure to disclose full information with the intent to evade payment of duty. When the facts are known to both the parties, omission by one party to do what he might ...
Customs, Excise And Service Tax Appellate, New Delhi
Sh. Prem Jain and Anr Vs Commissioner of CGST & Central Excise Udaipur
.... g availment of CENVAT credit based on fraudulent invoices without receiving goods by the assessee is not before us. According to the impugned order, the assessee had availed CENVAT credit on the strength of fraudulent invoices issued without supply of goods and the same is recoverable. Therefore ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. India Trade promotion Organization Vs Commissioner of Central Excise & CGST �Delhi South
.... cases for such deposits as have been made under Section 35F of the Act. As already observed in the present case, the amount in question is neither the amount of duty nor is the amount of pre deposit, the amount in question is merely a deposit with the Revenue which the Revenue had no authority t ...
Customs, Excise And Service Tax Appellate, New Delhi
K. S. Infra Transmission Private Limited Vs Principal Commissioner of Central Goods Service Tax, Central Excise
.... r Sections 73 and 75 of the Finance Act, stall apply mutatis mutandis for affecting such recoveries. 5. We have heard both the parties and perused the case records. 6. In order to appreciate the arguments of the Ld Counsel for the appellant and the Ld AR, it is important to understand ...
Customs, Excise And Service Tax Appellate, New Delhi
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