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  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
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  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
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  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
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  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
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  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
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