Tax Management India. Com
        A knowledge portal that keeps us updated ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
← Previous Next →
  • Contents
  • Cases Cited

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

Our database contains Statutory Provisions, Notifications, Circulars / Trade Notices, Forms, Tariff, Schedules etc. and case laws on various topics.

Topics Covered by us: Income Tax, DTAA, Wealth Tax and Other Direct Tax related Provisions, Benami Transactions, Money-Laundering (PMLA), Goods and Services Tax (CGST, IGST, UTGST, SGST, Cess, etc.), Customs, FEMA, SEZ and FTP, Companies Law, Insolvency & Bankruptcy, etc., Finance Acts, Finance Bills and Others and Service Tax, Central Excise, Cenvat Credit, CST etc.

Note: Statutory Provisions, Notifications, Tariff Tables etc. are being updated from time to incorporate latest amendments.

Large number case laws include cases from Supreme Court, High Courts, Tribunals, Advance Rulings Authority related to various laws including, Direct Taxes, Indirect Taxes and corporate laws (including GST cases for all the States) are being updated on daily basis. Forward linking and Backward linking of cases laws (i.e. cited case laws, referred case laws) is also being done for quick reference.

Landmark cases / Importance cases which has been referred in another cases are also being updated on daily basis for quick reference and use.

Additional Features: we also provide subscription free services such as Discussion Forum, Articles, News, Highlights of important update etc.

We strive continuously to provide latest and updated information.

With TMI updates, keep yourself ahead of Peers.

Click here to know about the Packages

 

2018 (2) TMI 222

Head Note / Extract:
Maintainability of Rectification of mistake application - rejection on the ground of interpretation of Section 74 of the Finance Act, 1994 - it was construed that the ROM applications could be entertained and decided only by the same CEO, who passed the original orders, and that as such officer was no longer available in the office, his successor, i.e. the Principal Commissioner, has no authority to entertain and pass orders on the ROM applications.

Held that: - If we literally construe the words Central Excise Officer who passed any order it may lead to an anomalous situation - the words Central Excise Officer who passed any order must be construed as the jurisdictional Central Excise Officer and not the individual Central Excise Officer.

Evidently, to confer the power of rectification on the particular class of officers who passed the order, the words Central Excise Officer who passed any Order have been used in Section 74 of the Act. Any other construction would render Section 74 of the Act otiose.

The respondent has committed a serious error in rejecting the applications as not maintainable - petition allowed.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.