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 765 - CALCUTTA HIGH COURT

2016 (4) TMI 765 - CALCUTTA HIGH COURT - 2016 (42) S.T.R. 963 (Cal.) , 2016 (338) E.L.T. 177 (Cal.) - Validity of order dated July 14, 1987 - Violation of principles of natural justice - Held that:- the original order dated July 14, 1987 cannot be said to be vitiated by the principles of natural justice. The petitioner was aware of the proceedings. It chose not to appear thereon. It chose to issue a letter dated July 13, 1987 and thereafter did not follow it up or kept itself abreast with the de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by the Customs Excise and Service Tax Appellate Tribunal. By the impugned order, the appellate tribunal has refused to entertain an appeal against an order dated June 21, 2002 passed by the Commissioner (Appeals). The petitioner has sought to prefer an appeal against an order dated July 14, 1987 in 2002. Such appeal was rejected. Against the rejection, the appellate tribunal was moved resulting in the impugned order. Learned advocate for the petitioner submits that the original order is a nulli .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch contention, he has relied upon 1986 (23) E.L.T 14 (Cal) (Rungta Sons (P) Ltd. And Another versus Collector of Customs, Visakhapatnam and Others). Learned advocate for the petitioner has submitted that the claim for service of the original notice cannot be accepted in absence of actual proof of delivery. This view has been expressed by the appellate tribunal in a decision reported at 2006 (202) E.L.T 244 as also by the Allahabad High Court in 2015(316) E.L.T 446 (Kundan Castinhgs Pvt. Ltd. Ver .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

petitioner sought to prefer an appeal from the order dated July 14, 1987. Such appeal was dismissed by an order dated June 21, 2002. A further appeal was preferred before the appellate tribunal which was dismissed by the impugned order dated June 10, 2004. The appellate tribunal has dismissed the appeal of the petitioner primarily on two counts. The first ground being the fact that the petitioner was served with the original order dated July 14, 1987. The appellate tribunal found that the same w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ceedings from July 13, 1987 till 2002. This conduct of the petitioner cannot be said to be prudent. The petitioner cannot be allowed to take advantage of such a conduct. Essentially, the petitioner is seeking to take advantage of its negligence in not keeping itself abreast with the developments of the adjudicatory proceedings. On the first ground, it has been contented that without an actual proof of service, the petitioner cannot be said to have been served with the original order dated July 1 .....

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