Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (3) TMI 628 - SUPREME COURT

2015 (3) TMI 628 - SUPREME COURT - 2015 (318) E.L.T. 11 (SC) - Non payment of excise duty - Invocation of extended period of limitation - Suppression of facts - Held that:- The Tribunal has noted that there was in fact a disclosure of the aforesaid fact in CT(3) certificate which was submitted by the respondent to the Department. It is noted that no clearance could have taken place without the knowledge of the officer as to the ultimate destination of the goods and the fact that they were cleare .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

il Appeal No. 7145 of 2003 - Dated:- 10-3-2015 - A. K. Sikri And Rohinton Falinariman, JJ For the Appellants : Mr K Radhakrishnan, Sr. Adv., Mr B Sunita Rao, Adv., Ms Sushma Manchanda, Adv., Mr Anurag, Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr Ajay Aggarwal, Adv., Ms Mallika Joshi, Adv., Ms Ruchika, Adv., Ms Neha Malik, Adv. & Mr Rajan Narain, Adv. ORDER The respondent herein is engaged in the manufacturing of air-conditioning machinery and parts thereof. Some of the air- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fered Order-in-Original dated 11.07.1997 passed by the Adjudicating Authority holding that the duty was payable. It may be mentioned at this stage that the respondent had also taken the plea that the show cause notice was time barred as it was not issued within six months, covering the period of demand. This contention of the respondent was rejected by the Adjudicating Authority on the ground that the respondent did not disclose to the Department that the final product was supplied to 100 per ce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version