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 →

Assistant Collector of Customs Versus M/s Vishnu Pipes Industries Private Ltd. and others

2016 (7) TMI 122 - PUNJAB AND HARYANA HIGH COURT

Recovery of erroneous refund - validity of the ex parte judgment and decree in favor of respondent - Held that:- The approach adopted by the officers of the petitioner is not appreciable but the fact remains that exchequer of the Central Government is involved and serious allegation have been made with regard to non-adjustment of the refund of money, thus, in my view that petitioner-defendant should be given effective opportunity to file the written statement putforth defence by limiting them to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to the cost of ₹ 10,000/-. - Decided in favor of revenue. - CR No.5674 of 2013 (O&M) - Dated:- 18-3-2016 - MR. AMIT RAWAL, J Mr. Kamal Sehgal, Advocate for the petitioner. Mr. Veneet Sharma, Advocate for the respondent No.1. Mr. Ashim Aggarwal, Advocate for the respondent No.3. ORDER AMIT RAWAL, J. (Oral) CM No.19124-CII of 2013 & 19125-CII of 2013 For the reasons stated in the application, which is duly supported by an affidavit, delay of 9 days in filing and 40 days in refiling the r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he refund of the claim of the custom had taken place at Mumbai, whereas registered office of the respondent-company admittedly is at Baddi. The Court at Amritsar did not have jurisdiction, in essence, the respondentplaintiff at its own convenience invoked the jurisdiction of Amritsar Court as its head office is located at Amritsar. The claim of the refund of ₹ 1,93,999/- for shortage of PVC Resin was submitted on 07.08.1990 which was sanctioned on 15.11.1990 and given by cheque No.928629 d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nable in view of the constitution judgment of Hon'ble Supreme Court rendered in Mafatlal Industries Ltd. Vs. UOI, 1997(89) ELT 247(SC), Addl. Director General, DTE. General of Central Excise Vs. Kiran Machines, 2015(325) ELT 469 (SC). Both the Courts below have not appreciated the aforementioned fact and declined the application by confining to the contents of the application and thus, prays for setting aside of the order. Mr. Veneet Sharma, learned counsel appearing on behalf of the respond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re ex parte judgment and decree cannot be set aside, much less, application was hopelessly time barred, much less, belated and thus prays for dismissal of the petition. I have heard learned counsel for the parties and appraised the paper book. On going through the ex parte judgment and decree, it is evident that there is reference to the shortage certificate Ex.P2 and the shortage of the value to the tune of ₹ 1,93,999.57 paise and the excise custom duty was paid but the said factum has no .....

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