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

2016 (9) TMI 826 - ALLAHABAD HIGH COURT

2016 (9) TMI 826 - ALLAHABAD HIGH COURT - TMI - Imposition of penalty - detention of goods by department - SCN - in reply to the show-cause notice at first opportunity the assessee had produced these forms-31 - Tribunal silent about the relevancy of forms - whether forms-31 relate to the goods, which were carried or not? - Held that: - when an opportunity to show-cause is given then any material which is produced by the offender must be considered either it could be accepted or rejected. Tribuna .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

within next 15 days. The penalty may be kept in abeyance till the matter is finally decided by the Tribunal. - Revision disposed off - decided in favor of assessee. - Sales/Trade Tax Revision No. 811 of 2011 - Dated:- 5-9-2016 - Hon'ble Bharati Sapru, J. For the Applicant : Piyush Agrawal For the Opposite Party : C. S. C. ORDER Heard Shri Piyush Agrawal, learned counsel for the assessee and Shri B.K. Pandey, learned Standing counsel for the State. This revision has been filed by the asse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Associates (supra), the order passed by the Tribunal is justified? (2) Whether the goods in question was a raw material and admittedly the applicant is not trade of raw wool but is a manufacturer of woolen yarn, still the imposition of penalty under section 15-A(1)(o) is justified? (3) Whether the goods in question before its start form lCD, Kanpur and terminates at warehouse of the applicant which was under strict supervision and control of Central Excise department, still the levy of penalty .....

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