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

2015 (3) TMI 947 - CESTAT AHMEDABAD

2015 (3) TMI 947 - CESTAT AHMEDABAD - 2015 (321) E.L.T. 292 (Tri. - Ahmd.) - Rectification of mistake - Sludge mistakenly charged to duty - Whether an error committed by the Adjudicating Authority in his order dated 25.05.2007 could have been rectified as per the provisions of Section 154 of the Customs Act, 1962 - Held that:- charging of duty on sludge in order dated 25.05.2007, which was not otherwise payable as per the prevailing practice, is definitely a case of rectification within the lang .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3-3-2015 - Mr. H.K. Thakur,J. For the Appellant : Shri Willingdon Christian. Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: H.K. Thakur; This appeal has been filed by the appellant against OIA NO. PJ/628/ VDR-II/2012-2013 dated 28.03.2013 under which the first appellate authority has rejected the appeal of the appellant as not maintainable. 2. Sh. Willingdon Christian (Advocate) appearing on behalf of the appellant argued that as per a prevailing practic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

but was mistakenly charged to duty of ₹ 8,89,179/-. That this was followed by reminders dated 13.07.2007, 28.11.2007, 22.12.2008, 12.03.2009, 28.10.2009, 25.03.2010, 28.09.2010, 20.12.2010 & 24.01.2011 & 08.04.2011 to rectify the error under Section 154 of the Customs Act 1962 Revenue Vide Letter F.No. V.Misc (30) 143/Recti.10cl/11 dated 02/06/2011 wrote to the appellant that there is no need of rectification and that appellant should have filed the appeal, if aggrieved, against t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r of Customs, Guntur Vs. Sameera Trading Company 2011(264) E.L.T. 578 (Tri. Bang.) 3. Sh. Alok Srivastava (AR) appearing on behalf of the Revenue strongly defended the orders passed by the first appellate authority by arguing that appellant should have filed appeal against the orders of finalization of provisional assessment. 4. Heard both sides and perused the case records. The issue involved is whether an error committed by the Adjudicating Authority in his order dated 25.05.2007 could have be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h officer, as the case may be. 4.1. As soon as the error was noticed by the appellant the same was requested for rectification within two months of the order dt 25.05.2007. Appellant gave repeated reminders and only after nearly four years department replied that there is no need for rectification and appellant should have filed appeal against the finalization order dated 25.07.2007. It is observed that Revenue responded after nearly four years as the same observation could have been given to th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d Vs. CC, Bangalore (Supra) it was held that non- consideration of an exemption notification is a situation which could be rectified by the assessing officers under Section 154 of the Customs Act 1962. Para 7.3 of this order is reproduced below:- The Hon ble Apex Court, in the case of Shree Hari Chemicals v. UOI & Anr. - 2006 (193) E.L.T. 257 (S.C.), had observed that there was an obligation on the part of the Department to extend relief given by an unconditional exemption Notification and t .....

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