Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s ACCEL TRANSMATIC LTD. Versus THE JOINT COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX AND OTHERS

2015 (8) TMI 437 - KERALA HIGH COURT

Waiver of Pre-deposit duty – Appeal – By impugned order, Tribunal held that appellant failed to establish any merit in appeal filed for waiver of pre-deposit of custom duty demanded – Held that:- Settled position of law that application for waiver of pre-deposit, relevant considerations for Tribunal was whether appellant made out prima facie case and whether any financial hardship was established – So far as question of prima facie case was concerned, Director - STPI passed order against appella .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

E APPELLANT : SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN FOR THE RESPONDENT : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB OF EXCISE JUDGMENT Antony Dominic,J. This appeal is filed against Annexure-H order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore on an application of the appellant for waiver of pre-deposit of the customs duty demanded, against which the statutory appeal is filed before the Tribunal. By the impugned order, the Tribunal held that 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

tiated and an order was passed by the Director - STPI. Though a writ petition filed against the order of the Director is pending before this Court, the appellant has not succeeded in obtaining any interim order in that case. Based on the order passed by the Director - STPI, customs authorities initiated proceedings and finally confirmed demand of ₹ 33,73,237/- towards customs duty and central excise duty of ₹ 9,741/- was also demanded. It was aggrieved by this order, the appeal was f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the direction in the judgment to re-consider the order passed on the application for waiver of pre-deposit, the Tribunal restored the appeal to file and heard the application afresh. It is accordingly that Annexure-H order was passed which is impugned in this appeal. 5. It is the settled position of law that as far as an application for waiver of pre-deposit is concerned, the relevant considerations which should weigh with the Tribunal are whether the appellant has made out a prima facie cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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