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1 - 6 of 6 (0.24 seconds)Finance Act, 1999
The Central Goods and Services Tax Act, 2017
Section 174 in The Central Goods and Services Tax Act, 2017 [Entire Act]
M/S Thakkar Tobacco Products Pvt.Ltd vs Cce Ahmedabad-Ii on 6 February, 2015
5. On the other hand, the learned DR for the Revenue reiterates
the findings of the impugned order and submits that the decision
relied upon by the appellant in the case of Anil Products Ltd
(supra) has been distinguished by the Tribunal in the case of
Buneesha Chem Pvt Ltd vs. CCE, Raigad - 2019 (370) ELT 533
(Tri. Mum.). She further submits that in the era of self assessment,
it is the duty of the assessee to file the returns and non-filing of
returns in time attracts the penalties.
Vigirom Chem Pvt. Ltd vs Commissioner Of Central Excise, ... on 13 December, 2016
5. On the other hand, the learned DR for the Revenue reiterates
the findings of the impugned order and submits that the decision
relied upon by the appellant in the case of Anil Products Ltd
(supra) has been distinguished by the Tribunal in the case of
Buneesha Chem Pvt Ltd vs. CCE, Raigad - 2019 (370) ELT 533
(Tri. Mum.). She further submits that in the era of self assessment,
it is the duty of the assessee to file the returns and non-filing of
returns in time attracts the penalties.
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