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

Gem Granites Versus Commissioner of Central Excise, Chennai-IV

2015 (10) TMI 1131 - CESTAT CHENNAI

Waiver of pre deposit - Denial of exemption claim - Held that:- We have very limited scope at this stage to appreciate merits of each other. Therefore, to grant early opportunity of hearing to appellant, and to do justice to both sides, appellant is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f such deposit, appellant shall submit copies of challans as proof of deposit to the adjudicating authority, Commissioner (Appeals) and office of learned CDR to ensure that compliance has been made to the direction above. Failure to make deposit of a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

And R Periasami, Member (T),JJ. For the Appellant : Mr Raghavan Ramabadran, Adv. For the Respondent : Mr N Rajagopal, Special Counsel ORDER Per: D N Panda: Ld. counsel submits that appellant has been deprived of the process of justice at the threshol .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

facie case of the appellant, learned counsel says that Revenue should not do any arbitrary adjudication without looking into the intention and objective of the notification which by no means should be defeated. Therefore, if the appeal goes back to l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on law. The exemption notification is to be rightly construed. Therefore, appellant's prayer is if predeposit is waived in view of control of the Authority over the goods, it shall get a reasonable opportunity of hearing before Commissioner (App .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ds are in mining area of the appellant and Revenue does not have watch and ward over the same or physical control thereof. Therefore, appellant's plea that Section 129E of the Customs Act applies is baseless. Revenue further submits that intentio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

limited scope at this stage to appreciate merits of each other. Therefore, to grant early opportunity of hearing to appellant, and to do justice to both sides, appellant is directed to make a predeposit of ₹ 1,00,00,000/- (Rupees One Crore onl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| 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