Bss Mines & Minerals Pvt. Ltd. vs Commissioner Of Central Excise-Nagpur on 3 May
Good Earth Agrochem Pvt. Ltd. vs Commissioner Of Central Excise-Nagpur on 3 May, 2023
original adjudicating authority confirmed the demand of Rs. 22,22,355/- under Section 73(i) with direction to adjust the payment of tax made
355/-
any, demanded for the period
dispute.
3
ii. Amount of interest involved Not Quantified ( Section 28AA
up to the date of the order ... imposed Not Imposed.
v. Amount of penalty imposed Rs.92,18,355/- under section
114A of the Customs Act,
1962.
vi. Amount of duty
provisions of Section 28 of Customs Act, 1962 read
with Section 11A (4) of Central Excise Act, 1944 alongwith interest under
Section ... impugned order and imposed a penalty
of Rs. 83,355/- under section 114A of the Customs Act, 1962.
Aggrieved by the order-in-original
Section
73 of the Act along with interest under Section 75 of the Act and on
non-paid differential amount and penalties under Sections ... aside the demand of service tax
amounting to Rs.6,38,355/- as proposed in the show cause notice
along with interest and penalties by holding
having provided construction of complex service, defined under Section 65(30a) read with Section 65(91a) of the Act. Proceedings were triggered by the issuance ... determined service liability of Rs.22,75,355/-, invoking the extended period of limitation besides interest under Section 75, penalty under Section 77 and penalty
Pramod Budharaja vs Commissioner Of Central Excise-Nagpur on 3 May, 2023
CUSTOMS, EXCISE &
October 2004 to
Service- June 2007
Section 65(25b) of the Finance Act,
1994.
2. Works Contract Service - Section 12 , 15 , 21 ,865 August ... Site Formation and clearance service - 38,51,355 August 2006 to
Section 65(97a) of the Finance Act, July 2008
1994
6. Business Auxiliary Service
misplaced since the demands
therein were under Section 124 and 125 and not under Section
28 of the Customs Act, 1962 .
4. The learned Authorized ... equivalent penalty under Section 11AC as well as further penalty of Rs. 1
lakh".
Page 14 of 18
C/355, 356/2003
C/21182