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Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without specifying applicable clause of Rule 26. Held: Rule 26 penalty can be levied on any person concerned in removing excisable goods liable for confiscation, without confiscation proposal or order. Appellant's statement admitted involvement. Adjudicating authority not required to specify sub-rule as sub-rule (2) inapplicable. Appellant put on notice regarding nature of contravention. Co-operative principle not violated. Concurrent findings of fact by lower authorities. No substantial question of law arises. Appeals dismissed.
Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without specifying applicable clause of Rule 26. Held: Rule 26 penalty can be levied on any person concerned in removing excisable goods liable for confiscation, without confiscation proposal or order. Appellant's statement admitted involvement. Adjudicating authority not required to specify sub-rule as sub-rule (2) inapplicable. Appellant put on notice regarding nature of contravention. Co-operative principle not violated. Concurrent findings of fact by lower authorities. No substantial question of law arises. Appeals dismissed.
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