Voluntary payment of excise duty on captive consumption should be appropriated via assessment procedures rather than formal short-levy provisions. Where companies voluntarily admit and pay duty on captively consumed drug intermediates, including time-barred amounts, the preferable course is to appropriate those payments by completing assessment under the self-removal procedure in Chapter VII-A of the Central Excise Rules, based on returns and such further enquiry as the Proper Officer deems necessary, with assessees completing required formal documentation; the formal short-levy route need not be invoked, though penalty notices may be issued if warranted.
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.
Voluntary payment of excise duty on captive consumption should be appropriated via assessment procedures rather than formal short-levy provisions.
Where companies voluntarily admit and pay duty on captively consumed drug intermediates, including time-barred amounts, the preferable course is to appropriate those payments by completing assessment under the self-removal procedure in Chapter VII-A of the Central Excise Rules, based on returns and such further enquiry as the Proper Officer deems necessary, with assessees completing required formal documentation; the formal short-levy route need not be invoked, though penalty notices may be issued if warranted.
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