Duty liability on unaccounted liquid gases: consignor must pay excise duty at the highest effective rate for any losses. Pass Out Document for removal of liquid gases requires manufacturer and consignment particulars, vehicle and weight accounting, provisional duty calculation and entry in daily stock accounts, and a supply schedule of deliveries to be filed by the next working day. It mandates declaration and an undertaking that any quantity not shown as delivered, including losses, will attract full central excise duty payable by the consignor at the highest effective rate prevailing on the date of removal under the special-procedure clearance.
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Provisions expressly mentioned in the judgment/order text.
Duty liability on unaccounted liquid gases: consignor must pay excise duty at the highest effective rate for any losses.
Pass Out Document for removal of liquid gases requires manufacturer and consignment particulars, vehicle and weight accounting, provisional duty calculation and entry in daily stock accounts, and a supply schedule of deliveries to be filed by the next working day. It mandates declaration and an undertaking that any quantity not shown as delivered, including losses, will attract full central excise duty payable by the consignor at the highest effective rate prevailing on the date of removal under the special-procedure clearance.
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