Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
CESTAT upheld the demand for central excise duty, interest, and penalties against the appellant who contravened Notification No. 42/2001-CE and Excise Rule 19. The appellant had obtained CT-1 Certificates and removed goods without duty payment under two ARE-1 forms but failed to submit required documentation proving export. Instead of exporting the goods, the appellant sold them domestically to CEL. The Tribunal emphasized that Excise Rule 19 specifically requires evidence that goods removed from a factory must be exported, not merely sold domestically to parties who might eventually export them. As the appellant failed to follow prescribed export procedures, the appeal was dismissed.
CESTAT upheld the demand for central excise duty, interest, and penalties against the appellant who contravened Notification No. 42/2001-CE and Excise Rule 19. The appellant had obtained CT-1 Certificates and removed goods without duty payment under two ARE-1 forms but failed to submit required documentation proving export. Instead of exporting the goods, the appellant sold them domestically to CEL. The Tribunal emphasized that Excise Rule 19 specifically requires evidence that goods removed from a factory must be exported, not merely sold domestically to parties who might eventually export them. As the appellant failed to follow prescribed export procedures, the appeal was dismissed.
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