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

2016 (8) TMI 705 - BOMBAY HIGH COURT

2016 (8) TMI 705 - BOMBAY HIGH COURT - 2016 (338) E.L.T. 349 (Bom.) - Validity of settlement order - petitioner cleared the finished goods from the factory with cover of statutory invoice and without payment of duty - failed to maintain proper accounts of finished goods manufactured and cleared from its factory premises - petitioners have paid duty as demanded in the show cause notice i.e. more than amount which has been settled by the Settlement Commissioner. - Held that:- Settlement Commis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

documents. Provisions of Section 32-J of the Excise Act clearly entitles the applicant to provide certified copies of any such report or part thereof. - Considering the above, the said letters appear to have been read while passing the impugned order without giving copies of the same to the petitioners and also without bringing it to the knowledge of petitioners. Such an order is certainly not in consonance with the cardinal principles of natural justice, also considering the fact that peti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the Petitioner. Mr. A.G. Talhar, advocate And Mr. D.S. Ladda, Advocate for the Respondents. JUDGMENT: 1. Rule. Rule made returnable forthwith and heard finally with consent of learned advocates for the parties. 2. The petitioners assail order dated 16-02-2015 passed by respondent No. 2 thereby negativing application filed by petitioners. The Settlement Commissioner passed order invoking its power under section 32-F(5) of the Central Excise Act, 1944 (for short "Excise Act"). 3. Sho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from warehouse. The petitioners had filed settlement application under section 32-E of the Excise Act. Pursuant thereto, impugned order is passed. 4. Mr. Kolte, learned counsel for petitioners submits that hearing was conducted on 02-12-2014 and further 10 (ten) days time was given to the parties to make the submissions. Subsequent to the hearing being conducted, respondents filed additional documents with its letters dated 08-12-2014, 13-12-2014, 27-01-2015 and 05-02-2015 and made submissions t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is passed. The impugned order is not in consonance with principles of natural justice. The learned counsel for the petitioner relies on the decision of Division Bench of this court in the case of Dream Yachts Pvt. Ltd. And ors. Vs. Union of India and others reported in 2015-TIOL-1175-HC-MUM-CUS. 5. Mr. Ladda, learned Assistant Solicitor General for the respondents - authorities submits that the petitioners have candidly removed the goods from the factory, they were liable to pay duty. After subm .....

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