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 NRB Bearing Ltd. and Ors. Versus Commissioner of Customs, Mumbai

2015 (8) TMI 1120 - SUPREME COURT

Invocation of extended period of limitation – Tribunal dismissed application filed by assesse for rectification of mistake in final order and allowed appeals filed by Department – Admittedly application was dismissed on merits as well as on limitation – Held that:- Tribunal simply referred to judgment in case of Jacsons Thevara Vs. Collection of Customs & Central Excise [1991 (2) TMI 140 - SUPREME COURT OF INDIA] and stated that since in said judgment had held that extended period of limitation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rder set aside – Decided in favour of assesse. - Civil Appeal Nos. 54-57 Of 2006, Civil Appeal Nos.665-668 of 2006 - Dated:- 30-7-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner :Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Mr. Vivek Sharma, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Ms. Charanaya L., Adv., Mr. Rajat Doshi, Adv. For the Respondent : Ms. Pinky Anand, ASG, Mr. Yashank Adhyaru, Sr. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

application filed by the appellants for rectification of mistake in the final order dated 08.04.2003 and allowed the appeals filed by the Department. It is clear from the aforesaid order of the Tribunal that the Tribunal decided the case on merits against the appellants-assessee and rejected the plea of limitation raised by the assessee, as a whole. In view of this, learned counsel for the parties had addressed us in details on both these aspects, namely, on merits as well as on limitation. Aft .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as beyond the period of six months which period was prescribed under the Act at the relevant time. The Revenue had invoked the extended period of limitation on the ground that there was misstatement of facts by the assessee. We have gone through the allegations made in the show-cause notice in this behalf as well as reply to the said show cause notice. In the reply to the show cause notice, contesting the decision taken by the Revenue on limitation, the assessee had raised the following defence: .....

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