Settlement Commission

Settlement Commission has jurisdiction over the case which involves search assessments where block assessments are to be completed under section 158BC

Varinder K. Arora, In re (Settlement Commission)

19. The first fundamental issue is whether the Commission has at all jurisdiction to deal with this case which involves search assessments where block assessments are to be completed u/s 158BC. The arguments of the learned CIT(DR)s appear quite weighty and persuasive. However, the arguments of" the learned AR of the applicant are logical ...

Read More

Whether the yearly ‘declaration’ filed, by a small scale manufacturer can be treated as a ‘return’ under Sec. 32E(1) of the Central Excise Act.

The Settlement Commission, Customs And Central Excise, Mumbai [Additional Bench] In Re. to Emerson Electric Company (India) Pvt. Ltd.

Yes. As discussed supra. A return of production, clearance and duty paid in the prescribed manner, is a statutory requirement. In the absence of a specific reference in Section 32E to ER1/ER3 i.e. monthly/quarterly returns prescribed under Rule 12 of the Central Excise Rules, since the ‘declaration’ filed by a small scale manufacturer...

Read More

Browse All Categories

CA, CS, CMA (3,533)
Company Law (3,482)
Custom Duty (6,692)
DGFT (3,522)
Excise Duty (4,055)
Fema / RBI (3,301)
Finance (3,516)
Income Tax (25,480)
SEBI (2,763)
Service Tax (3,289)