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 →

M/s. AIA Engineering Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2016 (11) TMI 1173 - CESTAT AHMEDABAD

Pre-deposit - Section 35F (iii) - Maintainability of appeal - Held that: - as clarity in this respect was lacking, according to the appellants, and it was set to rest only recently by the decision in ASR Multimetral Pvt. Limited [2016 (10) TMI 946 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red - appeal not maintainable and is disposed off. - E/11786-11800/2015 - A/11304-11318/2016 - Dated:- 28-10-2016 - Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri Aditya S. Tripathi, Advocate For Respondent (s) : Shri G.P. Thomas, Autho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it of 10% of the duty/ penalty as per the provisions of Section 35F (iii) and hence it was contended that the appeals are not maintainable. The Bench, at that time, had given time to the appellants to confirm/ comply that they have paid 10%, and adjo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

have to pay 10% as per Section 35F (iii) of Central Excise Act, or they have only to pay additional 2.5%, was not clear to them. He submits that the Division Bench of this Tribunal has since decided the issue, and has held that amount of 10% has to b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the matter of M/s. ASR Multimetals Pvt. Limited & Others vs. Commissioner of Customs has held as follows:- 3. On plain reading of the aforesaid provisions, we find that the wordings employed there in is as clear as daylight. In clause (iii) it 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

 

 

 

 

 

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