Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

1988 (8) TMI 238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ff) from the steel supplied by the Indian Oil Corporation. Proceedings were instituted against them by issue of a show cause notice dated 4th February, 1985 on an allegation that between May 1979 and August 1984 they manufactured and cleared metal containers by deliberately not declaring the value of metal containers, by not taking into consideration the correct cost of metal sheets used in the manufacture of such metal containers and by wilfully suppressing the documents and relevant particulars for arriving at normal prices and also wilful misstatement of facts, which eventually culminated in the present impugned order now appealed against. 3. Shri Laxnni Kumaran, the learned Counsel for the appellants, at the outset, submitted that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. Shri Jain, the learned departmental representative submitted that his records also reveal that RT 12 assessments have been finalised till July, 1981 and the appellant had paid the differential duty. The learned D.R. on further scrutiny of the communication of the Supdt. dated 31.12.1985 evidencing finalisation of RT 12 assessment of the appellant till June, 1983 accepted and conceded the same. The learned D.R. urged that inasmuch as the impugned order has been passed pursuant to the show cause notice dated 4.2.1985 when the very assessments upto June 1983 were only in a provisional stage, the order may be set aside keeping the rights of the department intact leaving it open to the department to take such action against the appellant as....