Demands Penalties & Appeals Under Service Tax/ Excise & Customs Laws

Description

Amendments Introduced By Finance Bill 21

Demands

· Departmental Adjudication

· Demands Of Excise Duty

· Demands For Suppression, Misstatement Of Fraud

· Interest For Delayed Payment Of Duty

· Recovery Of Dues

· Refund Of Duty

· Enforcement Powers Of Revenue Officers

Penalties

· Penalties - General Provisions

· Penalties Under Central Excise

· Penalties Under Customs Act

· Penalties In Service Tax

· Confiscation In Excise And Customs

· Criminal Offences

· Proofs In Adjudication And Prosecution

Appeals

· Appeals - General Provisions

· Pre-Deposit And Stay Of Recovery

· Time Limit For Filing Appeal

· Departmental Appeal/Review

· First Appeal

· Settlement Commission And Advance Ruling

· Appeal To Tribunal

· Powers And Limitations Of Tribunal

· Appeal To High Court And Supreme Court