Onus To Prove Charge Of Clandestine Clearance Of Goods Lies On The Department: CESTAT
2 years, 6 months ago

Onus To Prove Charge Of Clandestine Clearance Of Goods Lies On The Department: CESTAT

Live Law  

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the onus to prove a charge of clandestine clearance of goods lies with the department. The difference in the quantity of final product, i.e., sponge iron, was assumed to be unaccounted for, for which a Show Cause Notice was issued to propose a central excise duty demand. The appellant submitted that the reports relied upon by the Central Excise Department could not be made the basis to allege clandestine manufacture and removal of excisable goods in the absence of any corroborative evidence. Shree Hari Sponge Private Limited Versus Commissioner of Central Excise & Service Tax, Bhubaneswar-II Citation: Excise Appeal No.76329 of 2014 Date: 31.08.2022 Counsel For Petitioner: Advocate Kartik Kurmy Counsel For Respondent: Authorized Representative J.Chattopadhyay Click Here To Read/Download Order

Production Central Stat Ces Appellant Excise Department Central Excise Cestat Clandestine Clandestine Clearance  sponge  cestat  reports  clearance  charge  goods  onus  prove  clandestine  excise  department  appellant  central  quantity  manufacture  lies  iron  production

History of this topic

Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC
3 months, 3 weeks ago

Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC

Live Law  

The Delhi High Court has held that where a manufacturer is booked by the tax authorities for clandestinely clearing its goods to escape tax, the charge must be based on “tangible evidence”. “In the absence of any tangible evidence which would indicate that there was clandestine manufacture and clearance of the goods from the premises of the respondent, we hold …

Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT
10 months ago

Clandestine Removal Cannot Be Substantiated Without Any Corroborative Evidence: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal has held that clandestine removal cannot be substantiated without any corroborative evidence.The bench of R. Muralidhar and K. Anpazhakan has observed that the names of the probable buyers were available in the print out taken from the CPUs. The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal …

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
11 months, 2 weeks ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Iron Ore Fines Are Exempted From Payment Of Customs Duty: CESTAT
1 year, 4 months ago

Iron Ore Fines Are Exempted From Payment Of Customs Duty: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that iron ore fines were exempted from payment of duty.The bench of Ashok Jindal and Rajeev Tandon has observed that a let export order cannot be issued before payment of full duty by the assessee. The appellant was liable to pay duty on the export of iron …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 7 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Charges Of Clandestine Removal Not Sustainable Merely On The Basis Of Difference In Figures Of Audit Report And ER-1 Return: CESTAT
1 year, 8 months ago

Charges Of Clandestine Removal Not Sustainable Merely On The Basis Of Difference In Figures Of Audit Report And ER-1 Return: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that charges of clandestine removal are not sustainable merely on the basis of the difference in figures between the audit report and the ER-1 return.The bench of Ashok Jindal and K. Anpazhakan has observed that merely on the basis of the difference in the figures. The …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 11 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

Onus To Prove The Goods Were Smuggled Lies On The Department: CESTAT
2 years, 3 months ago

Onus To Prove The Goods Were Smuggled Lies On The Department: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the department bears the burden of proving that the goods are smuggled.The bench of Anil Choudhary has observed that the show cause notice is vague as the valuation of the goods has been done by the Revenue without any relied-upon documents, i.e., copy of any …

Proceedings Can't Be Initiated When Excise Duty Was Paid Prior To Issuance Of Show Cause Notice: CESTAT
2 years, 10 months ago

Proceedings Can't Be Initiated When Excise Duty Was Paid Prior To Issuance Of Show Cause Notice: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of P.K. Choudhary has held that the authorities had no jurisdiction to initiate proceedings as the assessee had paid the excise duty along with the interest prior to the issuance of the show cause notice. The show cause notice recorded that the assessee agreed to the observation …

Revenue Did Not Probe Further, Clandestine Removal Of Goods Not Established: CESTAT Drops The Demand Of Excise Duty
2 years, 10 months ago

Revenue Did Not Probe Further, Clandestine Removal Of Goods Not Established: CESTAT Drops The Demand Of Excise Duty

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Anil Choudhary and P. Anjani Kumar has held that clandestine removal is a serious charge and needs to be established with cogent evidence. The clandestine removal of 67170.156 MT of finished goods was alleged in the show cause notice on the basis of a third party …

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