News Flash
  • Online Training on "Recovery of Arrears and Writing off Arrears" for Group-A officers of CBIC on 17th August, 2020 from 10:30 AM to 01:00 PM.-Click here
  • Letter from Sh. A. k. Pandey to CBIC Department.-Click here
  • Online Training on "Enhancements in GST Returns System (decided in 39th GST Council Meeting dated 14.03.2020)” for Group-A & B officers of CBIC on 14th August 2020 from 02:00 PM to 05:00 PM -reg.
  • Notice regarding conduct of Oral Examination under Customs Brokers Licensing Regulations, 2018 -reg
  • SSC JHT- 2018- Final Verification of Options/ Preferences (for information only)-Click here
  • Designating official email id for communicating with NACIN, Faridabad-Click here
  • DRAFT Seniority list of IRS (C&CE) officer in the grade of Chief Commissioner / Director General of Customs & Central Excise-Click here
  • Online Training on "Prevention of Money Laundering Act (PMLA)" for Group A Officers of CBIC on 21st August, 2020 from 10:30 AM to 01:00 PM-Click here
  • Collection of dossiers of the candidates selected on the basis of SSC CGLE 2017-Click here
  • Review of existing Customs exemption notifications and Customs laws and procedures – Suggestions invited online from the public on MyGov Innovate portal. Click here for details.
  • Junior Translators, 2018- Verification of Options/ Preferences and final chance of exercising options for left-out candidates - Reg.-Click here
  • Scheme for the Prime Minister Awards for Excellence in Public Administration - Reg.-Click here
  • All India Online Workshop on "Human Rights & Human Trafficking" on 30.07.2020 by NACIN, ZC, Hyderabad - Reg.-Click here
  • तत्काल ध्यान दें: अपरिहार्य परिस्थितियों के कारण, निरीक्षकों की विभागीय परीक्षा को 04.08.2020-07.08.2020 से 22.09.2020-25.09.2020 तक निर्धारित किया गया है।
  • Attention: Dept. Exam. of Inspectors for Central Tax: Due to unavoidable circumstances, the Dept. Exams has been re-scheduled from 04.08.2020-07.08.2020 to 22.09.2020-25.09.2020.
  • Call for nomination for online WCO workshop on Strategic Trade Control Enforcement (STCE) for Indian Customs and Enforcement officials on 24-28 August, 2020-Click here
  • दिनाकं 03.03.2020 से प्रारंभ निरीक्षकों की विभागीय परीक्षा के लिए दिशा-निर्देश दिनाकं 27.02.2020 को जारी कर दिए गए है | नोडल ऑफिसर के Dashboard में विभागीय परीक्षा > निर्देश से डाउनलोड करें |
View all

Pre-Deposit

S No Citation Name of the Party Subject Heading

1

2013 (4) ECS (232) (Tri-Che)

M/s. Venus Rubbers

There is no provision either in Chapter V of the Finance Act, 1944 nor provisoin of the C.Ex. Act, 1944 which accommodates a power in the Commissioner (Appeals) to review an order of pre-deposit passed, even if there be some error in such order.

2

2013 (4) ECS (225) (Tri-Del)

M/s Shyam Kumar & Co. Pvt Ltd.

The sunset clause in the proviso to Sub Section (2A) of Section 35C does not apply to grant of waiver of pre-deposit.

3

2013 (4) ECS (191) (Tri-Del)

M/s Ahluwalia Contracts Pvt. Limited

Pre-deposit of the entire adjudicated liability including tax/duty, interest and penalty (if any) is normally the sine qua non for triggering the authority of the appellate Commissioner to hear an appeal, whether under provisions of 1994 Act.

4

2013 (4) ECS (2) (Allahabad-HC)

M/s Galaxy Mercantiles Ltd.

Whether credit is available on Inputs and Capital goods used for constructing of Mall by contractor, which Mall, shops therein, are rented out by appellant and appellant paying ST under 'Renting of Immovable Property'

5

2014 (1) ECS (191) (Tri-Del)

M/s Schneider Electric India Pvt. Ltd.

Assessee harboured a bonafide belief of non-liability to service tax on interpretation of Section 65 (55a).

6

2014 (2) ECS (79) (HC- Mum)

The Board of Trustees of Jawaharlal Nehru Port Trust.

Service Tax (Waiver of Pre-deposit): There is no general rule laid down for waiver of pre-deposit by calling upon the PSU to execute a general bond.