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

2016 (11) TMI 504 - ALLAHABAD HIGH COURT

2016 (11) TMI 504 - ALLAHABAD HIGH COURT - TMI - Defective fans received under rule 173-H - assembly of dismantled parts or fan/new part amounts to manufacture? - replacement of defective fan - Held that: - it is not disputed that defective fans were received for the purpose of service or repair. They were dismantled and parts were kept in heap. Dismantled parts independently can not be identified as fan - decided in favor of assessee. - When defective fans which had been dismantled, are rea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeal allowed - decided in favor of assessee. - - Central Excise Reference No. 4 of 2005 - Dated:- 28-9-2016 - Hon'ble Sudhir Agarwal And Hon'ble Dr. Kaushal Jayendra Thaker, JJ. For the Applicant : C.S.C., Amit Mahajan, B. K. Singh Raghuvanhi For the Opposite Party : Manu Ghildyal, S. D. Singh ORDER 1. Heard Sri Prateek Dawar, learned counsel for Revenue and Sri Manu Ghildyal, learned counsel for Assessee. 2. Following four questions of law have been referred by Tribunal for opinio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Factory does not establish the fact that the party was evading duty by removing excisable goods in the guise of repaired one? 4. Whether Shri A.N. Passi, General Manger of the factory and Shri Rummy Chhabra, Managing Director of the Co. who were looking after all the activity of the factory were not responsible for omission/or Commission of the Act of the Co. when they were fully aware of the activities being undertaken?" 3. Learned counsel for Revenue did not dispute that once an i .....

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