Sundaresh Bhatt, Liquidator Of Abg Shipyard Vs Central Board Of Indirect Taxes And Customs
.... ything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest or any other sum payable by an assessee or any other person under this Act, shall, save as otherwise provided in section 529A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due ...
Supreme Court Of India
Monarch International And Anr. Vs Commissioner Of Customs (Port), Kolkata
.... Commissioner of Customs or Commissioner of Customs. 9. The process of making an entry under section 50 and self assessment of duty under section 17(1) happen simultaneously because the data required for assessing duty such as the nature of the goods, their classification under the Customs ...
Customs, Excise And Service Tax Appellate Kolkata
Arun Kumar Vs State of Bihar
.... n of tax as well as malpractices connected therewith. It also appears that under the provisions of Section 7(3) no complaint is required to be presented before any authority as has been done in the instant case but only a report is required to be submitted before the Commissioner. Section 7(3) of th ...
PATNA HIGH COURT
Dharampal Satyapal Ltd. Vs Deputy Commissioner of Central Excise and Others
.... Wade 5 also emphasizes that principles of natural justice operate as implied mandatory requirements, non-observance of which invalidates the exercise of power. In Cooper v. Sandworth Board of Works (1863) 14 GB (NS) the Court laid down that: ''...although there is no positive word in the statu ...
Supreme Court of India
Industrial Development Bank of India Ltd. and others Vs The Deputy Commissioner (Arrears Recovery Cell), Central Excise and Customs, O/o Chief Commissioner of Customs and Central Excise, Basheerbagh, Hyderabad and others
.... proceeding u/s 11 of the Central Excise Act, the Department can only initiate the recovery of the dues as land revenue only when the proceeds from the sale of excisable goods do not liquidate central excise arrears. 26. As noticed earlier, the Dept., relies on the notification No. 68/63 dated 04 ...
Andhra Pradesh High Court
Dharmpal Satyapal Ltd. Vs Union of India (UOI) and Others
.... e dealt with, and so forth." The Apex Court has consistently applied the principle of prejudice in several cases. In absence of any prejudice shown, the absence of a notice to show cause does not make any difference. 17. Coming to the 2nd aspect of the matter as has been dealt with the appella ...
Gauhati High Court
Collr. of C. Ex. Vs Tata Engineering and Locomotive Co. Ltd.
.... f statutes. In this connection reference may be made to a decision of the Supreme Court in the case of The J.K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. The State of Uttar Pradesh and Others, . In para 9 of the judgment the Supreme Court has held that specific provision prevails over the ge ...
Patna High Court
Collector of Central Excise, Jaipur Vs Banswara Syntex Ltd.
.... ctured at an intermediate stage and, thereafter, consumed or utilised in the integrated process for the manufacture of another commodity is not actually removed, shall be construed and regarded as removed." Pealing with the question of conversion of unsized yarn into sized yarn it is observed at pag ...
Supreme Court of India
Venkataraman T. Pai Vs C.R. Shah
.... ion 9AA contains a proviso whereby lack of knowledge or exercise of due diligency is permitted to be a defence for the person made liable on account of legal fiction contained in sub-section (1). However, as rightly submitted by learned Counsel Shri P. Chidambaram, sub-section (2) does not afford an ...
Gujarat High Court
The Ahmedabad Manufacturing and Calico Printing Co. Ltd. and Another Vs Union of India (UOI) and Others
.... urt observed at pages 720 and 721 of the report as under: In the instant case, the appellants are liable to pay excise duty on the yarn which is obtained at an intermediate stage and, thereafter, further processed in an integrated process for weaving the same into fabrics. Although it has been al ...
Supreme Court of India
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