M/s Kopertek Metals Pvt. Ltd. Vs Commissioner of CGST (West)
.... egions delay can at all be justified. This apart, delay would also have a cascading effect on the effectiveness and/or may cause an abridgement of a right of appeal, which the assessee may have. Thus, for all these reasons, delay in adjudication of show cause notice would amount to denying fairn ...
Customs, Excise And Service Tax Appellate, New Delhi
Nishtha Automation Vs Commissioner Of C.E. & S.T.-Rajkot
.... 3. On the contrary, Shri R.R. Kurup, the Learned Superintendent (AR) for the Revenue justified the findings of the Learned Commissioner and submitted that the demand has rightly been made and that the appeals be rejected being devoid of any merit. 4. Heard both sides and perused the appeal ...
Customs, Excise And Service Tax Appellate, Ahmedabad
M/s.Recon Steel And Power Private Ltd. Vs Principal Commissioner Central Tax, Central Excise And Customs
.... Revenue. It has been held that the clandestine manufacturing and removal of excisable goods is to be proved by tangible, direct affirmative and incontrovertible evidence relating to receipts of raw materials inside the factory premises, and non-accountal thereof in the statutory records, utiliza ...
Customs, Excise And Service Tax Appellate Principal Bench, New Delhi
M/s.Shree Rolling Mill Vs Commissioner, Raipur
.... urs and in violation of the provisions of Section 100 of CRPC read with Section 18 of Excise Act, 1944. It has also been held that the entire documents as per the Panchnama dated 7 August, 2012 was the Computer data which got burnt into 2 writable CDs but no Certificate was obtained by the Depar ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/s. Vinayak Agro Industries And Anr. Vs Commissioner Of Central Excise, Customs And Service Tax, Rourkela
.... s regularly carried on over that period by the person having lawful control over the use of the computer; (b) during the said period, there was regular supplied to the computer in the ordinary course of the said activities, information of the kind contained in the statement or of the kind ...
Customs, Excise And Service Tax Appellate Tribunal Kolkata
Commissioner, Central Excise, Customs & Service Tax, Sonepat & Ors Vs Amit Decorative Plywoods Pvt. Ltd. & Ors
.... ained in the computer printouts had not been corroborated or confirmed by buyer of the finished goods or by suppliers of the raw material. (v) The statement, dated 2nd January, 2013, of Manish Kedia, did not accede to computation of demand by subtracting, from the value indicated in the comp ...
Delhi High Court
Cce Delhi -1 (Now Principal Commissioner Of Gst Delhi North) Vs Jindal Nickel And Alloys Ltd & Ors
.... unsculpious activities by tax evaders were always done in a manner so as not to leave a trace or trial for proving their violations. These were not required to be proved with mathematical precision as held by Hon’ble apex court in the case of Collector of Customs Madras and others vs. D. Bhoormu ...
Delhi High Court
M/S SANTANI SALES ORGANISATION Vs CENTRAL EXCISE, CUSTOMS AND SERVICE TAX APPELLATE TRIUBNAL, DELHI AND OTHERS
.... which is in paragraph 4.2, is rather interesting and reads as under:- “4.2 It is observed from the case records that neither Section 35F(iii) of the Central Excise Act, 1944 nor CBEC Circular dated 16.09.2014 specifically mention whether 10% deposit required before appeal is entertained sh ...
DELHI HIGH COURT
Laxmi Narayan Sharma Vs Superintendent, C. Ex. and Cus.
.... while deciding whether the prosecution was called for or not. 7. From the above guidelines it is evident that in order to avoid prosecution in minor cases it was considered proper by the Board that prosecution should not normally be launched in those cases where the duty avoided or attempted to b ...
Rajasthan High Court (Jaipur Bench)
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