Monetary threshold for arrest in excise and service tax cases raised; arrests allowed only where evasion meets revised statutory threshold. Arrests and prosecutions for evasion of Central Excise duty, Service Tax or misuse of Cenvat Credit under the specified clauses of Section 9 of the Central Excise Act and Section 89 of the Finance Act are to be initiated only when the monetary evasion meets the revised prescribed threshold; earlier circulars are amended and implementation difficulties should be reported to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Monetary threshold for arrest in excise and service tax cases raised; arrests allowed only where evasion meets revised statutory threshold.
Arrests and prosecutions for evasion of Central Excise duty, Service Tax or misuse of Cenvat Credit under the specified clauses of Section 9 of the Central Excise Act and Section 89 of the Finance Act are to be initiated only when the monetary evasion meets the revised prescribed threshold; earlier circulars are amended and implementation difficulties should be reported to the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
