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

2016 (4) TMI 196 - BOMBAY HIGH COURT

2016 (4) TMI 196 - BOMBAY HIGH COURT - 2016 (331) E.L.T. 353 (Bom.) - Adjustment of rebate sanctioned to the petitioner against a pending demand raised on the petitioner - denial of principles of justice - Held that:- In view of the breach of principles of natural justice in passing the impugned order, grave prejudice is caused to the petitioner inasmuch as an amount of ₹ 1.49 crores being the sanctioned rebate claim is being adjusted against a confirmed demand of ₹ 2.38 crores which .....

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, 2015 to the extent the rebate claim of ₹ 1.49 crores granted as being adjusted against the confirmed demand of ₹ 2.38 crores in exercise of power under Section 11 of the Act. It is made clear that the Assistant Commissioner of Central Excise would adjudicate on the issue of adjusting an amount of ₹ 1.49 crores (being the rebate granted) against the pending demand, in accordance with the principles of natural justice. - Writ Petition No. 10269 of 2015 - Dated:- 19-11-2015 - M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tioner against a pending demand raised on the petitioner. 3. By the impugned order dated 17th September, 2015 the Assistant Commissioner of Central Excise has sanctioned rebate claim of ₹ 1.49 crores under Section 11B of the Central Excise Act, 1944 (the Act). However, instead of handing over the same to the petitioner, the Assistant Commissioner has further proceeded to adjust the amount of ₹ 1.49 crores being the sanctioned rebate claim against confirmed demand of ₹ 2.38 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

als) from the impugned order dated 17th September, 2015. However, as the impugned order has been passed in breach of principle of natural justice, we are exercising our extraordinary writ jurisdiction. In fact, the Apex Court in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai - 1998 (8) SCC 1 has, inter alia, observed to the effect that though the power to issue prerogative writ under Article 226 of Constitution of India is plenary in nature, the Court have imposed upon itself restrict .....

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