![Penalty under Rule 25 of Central Excise Rules relies on intention to evade u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Punjab-and-Haryana-High-Court-Rule-25-Central-Excise-Rules-Section-11-Central-Excise-Act-Excise-taxscan.jpg "Penalty under Rule 25 of Central Excise Rules relies on intention to evade u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]")
Penalty under Rule 25 of Central Excise Rules relies on "intention to evade" u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]
The Punjab and Haryana High Court has noted that the penalty under Rule 25 of the Central Excise is applicable only on satisfaction of the...
![Duty Exemption is Allowable u/s 5(1A) of Excise Act for First Clearance of 3500 MTs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Duty-Exemption-Excise-Act-First-Clearance-3500-MTs-CESTAT-TAXSCAN.jpg "Duty Exemption is Allowable u/s 5(1A) of Excise Act for First Clearance of 3500 MTs: CESTAT [Read Order]")
![CENVAT Credit of Excise Duty Allowable on Spent Solvent considered as Raw Materials in form of drums/barrels which Received by Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-Excise-Duty-Allowable-on-Spent-Solvent-CENVAT-Credit-of-Excise-Duty-Raw-Materials-drums-barrels-Manufacturer-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Spent Solvent considered as Raw Materials in form of drums/barrels which Received by Manufacturer [Read Order]")
![No Excise Duty Leviable on Spent Solvent (DMF) arises during Course of Manufacturing of Dutiable “Sucralose”: CESTAT Quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Excise-Duty-Spent-Solvent-DMF-Course-of-Manufacturing-of-Dutiable-Sucralose-CESTAT-Excise-Duty-Demand-taxscan.jpg "No Excise Duty Leviable on Spent Solvent (DMF) arises during Course of Manufacturing of Dutiable “Sucralose”: CESTAT Quashes Excise Duty Demand [Read Order]")
![CESTAT Quashes Penalty u/r 25 of Central Excise Rules imposed on Manufacture of Textile Machinery on ground of Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Rules-Manufacture-Textile-Machinery-taxscan.jpg "CESTAT Quashes Penalty u/r 25 of Central Excise Rules imposed on Manufacture of Textile Machinery on ground of Absence of Malafide Intention [Read Order]")
CESTAT Upholds Excise Duty Demand on Clearance of Textile Machinery on ground of Wrongful Availment of CENVAT Credit [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the excise duty demand imposed on the manufacture and clearance of textile machinery on the grounds of...
![CESTAT Upholds Excise Duty Demand on Clearance of Textile Machinery on ground of Wrongful Availment of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Excise-Duty-Demand-Clearance-of-Textile-Machinery-taxscan.jpg "CESTAT Upholds Excise Duty Demand on Clearance of Textile Machinery on ground of Wrongful Availment of CENVAT Credit [Read Order]")
Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is necessary ingredient for imposing penalty under Rule 25 of the Central Excise Rules,...
![Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Mens-Rea-is-Necessary-Ingredient-Necessary-Ingredient-Imposing-Penalty-Central-Excise-Rules-CESTAT-taxscan.jpg "Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]")
Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration [Read Order]
The division bench of the Delhi High Court has quashed the order of canceling GST registration in non–issuance of notice for physical verification of premises. Petitioner Bimal Kothari filed a...
![Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Notice-Physical-Verification-Delhi-High-Court-GST-GST-Registration-taxscan.jpg "Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration [Read Order]")
Micronutrients manufactured for Plants, not plant growth promoters under Customs Tariff Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that micronutrients manufactured for plant growth not plant growth promoters under Central Excise Tariff Act, 1985. ...
![Micronutrients manufactured for Plants, not plant growth promoters under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Micronutrients-manufactured-plant-growth-Customs-Tariff-Act-CESTAT-taxscan.jpeg "Micronutrients manufactured for Plants, not plant growth promoters under Customs Tariff Act: CESTAT [Read Order]")
![Raw Material is not liable to Confiscation under Rule 25 of Central Excise Rules, 2002: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Confiscation-Raw-materials-Taxscan.jpg "Raw Material is not liable to Confiscation under Rule 25 of Central Excise Rules, 2002: CESTAT [Read Order]")
![Excise Duty can’t be levied on Post-Sale Payments like Bonus: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Excise-Duty-Taxscan.jpg "Excise Duty can’t be levied on Post-Sale Payments like Bonus: CESTAT [Read Order]")