Non-payment of Excise Duty as per Machinery Provision Including Designated Point of Time of Taxation Invites Penalty Proceedings: CESTAT [Read Order]

The CESTAT remanded the matter for a relook as far as the interest and penalties are concerned per the provision of the Finance Act, 1994 vis-à-vis, the scheme adopted by the appellant, per the contract/arrangement entered by them and broadcasters
CESTAT Ahmedabad - Excise Duty - Penalty Proceedings - CESTAT Penalty Proceedings - Taxation Time in Excise Duty - Taxscan

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that non-payment of excise duty as per machinery provision including designated point of time of taxation invites penalty proceedings. M/s. Mudro Communications Pvt. Ltd., has registered business premises located at “Mudra House”. Shanti Sadan Society, Near Parimal Gardensbridge….

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now