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  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1130 Hours on 16.02.2019 & from 1930 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
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  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
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  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
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  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
View all

Penalty-Interest

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (63) (Tri-Mum)(217KB)

M/s Oil & Natural Gas Corporation Ltd

Rule 15 has been amended with effect from 27.02.2010 incorporating input service at Rule 15 (1) and 15 (2) of CENVAT Credit Rule 2004. Therefore, penalty under Rule 15 (1) and also 15 (2) is not imposable

2

2013 (3) ECS ( 110) (Tri-Del)(100KB)

M/s Simplex Engg. Foundary works Pvt. Ltd

In the light of the judgment of the High Court of Mumbai in Castrol India Limited failure to fulfill conditions under first and second proviso would attract 100% penalty; no discretion to avoid the legislative mandate as to the quantum of penalty

3

2014 (1) ECS (36) (HC-Mad)(166KB)

M/s. S.M.T. Exports

Having recorded a factual finding of contumacious conduct with an intent to evade duty, there was no jurisdiction for the Tribunal to reduce the penalty in terms of language employed in Sec.11AC of the Act.

4

2014 (2) ECS (210) (Tri- Ahm.)(493KB)

M/s Shree Labdhi Prints

CENVAT Credit was correctly denied to the appellant as he had taken the same on fabrics that did not exist. The appellant was allowed to avail the 25% reduced penalty under Section 11AC of the CEA, 1944. The partner of the Company was also made liable as he was party to the fraud

5

2014 (2) ECS (201) (Tri - Ahm.)(510KB)

M/s. S.S. Alloys Products Pvt. Limited, Ahmedabad

There were movement of cenvatable documents only, without movement of inputs, right from the first stage dealer to the manufacturer recipients.when a person was concerned in selling and dealing with the goods which were liable to confiscation under Rule 25(1)(d), Rule 26(1) is also applicable

6

2014 (2) ECS (208) (Tri- Ahm.)(106KB)

M/s Gigaram Bhagvanram Yadav

Penalty can be imposed under section 76 of the Finance act, 1994 if the show cause notice has been issued prior to the amendment (that modified section 78 to say that penalties can be imposed under section 76 or 78).

7

2014 (2) ECS (193) (Tri -Del.)(93KB)

M/s A.V. Valves Ltd

Rule 27 of the Central Excise Rules,2002 provides for imposition of penalty upto a maximum of Rs. 5000/- (Rupees Five Thousand) for default in payment of duty.

9

2014 (3) ECS (137) (Tri -Ahd.)(63KB)

M/s. Mafatlal Industries Ltd

Reduction in penalty by the first appellate authority- There is no scope for any discretion in terms of quantum of penalty imposed under Section 11 AC of the Central Excise Act, 1944

10

2014 (4) ECS (110) (Tri-Ahd)(162KB)

M/s. Deep Twisters Pvt. Ltd.

Director as a representative of a unit has to be aware of Central Excise law and procedures and he cannot claim that ignorance regarding the fact that goods purchage were liable to confi scation. Penalty upheld

11

2014 (4) ECS (135) (Tri-Del)(105KB)

M/s. United Chain Industries

Penalty under Rule 25 of Central Excise Rules 2002 - Invoice issued without actual supply of goods for the purpose of availing Cenvat Credit.
The person purporting to sell goods connot say that he is not concerned withselling of goods and has not contravened the provisions of Rule 25 ibid