Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

INDIA PISTONS LTD. Versus SUPERINTENDENT OF CENTRAL EXCISE, HOSUR

2015 (8) TMI 1172 - MADRAS HIGH COURT

Demand u/s 11AA - SCN not issued - Held that:- impugned order is only a communication and not a demand to pay the Excise duty together with interest as stated by the respondent, it is open to the respondent to issue a fresh notice to the petitioner u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aw. - Petition disposed of. - W.P. No. 7809 of 2015 and M.P. No. 1 of 2015 - Dated:- 26-3-2015 - S. Vaidyanathan, J. Shri K. Magesh, for the Petitioner. Shri T. Chandrasekaran, for the Respondent. ORDER Petitioner has come forward challenging the com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 11AA of the Central Excise Act, 1944. 3. The respondent submitted that it is true that no show cause notice was given, but, it is only a communication issued to the petitioner informing lapses. The petitioner will have to pay the duty apart .....

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 dismissed, he further submitted. 4. Heard both sides. 5. The contention of the respondent could have been correct provided if there was no demand in the impugned communication dated 19-1-2015. That apart, the respondent has stated that it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cation dated 19-1-2015 cannot be treated as a show cause notice, as it has got to be issued in appropriate forum asking the petitioner to explain and if such notice is issued, the petitioner would file their objections and participate in the enquiry. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version