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M/s Vigyan Gurukul (A registerd partnership firm) Versus The Commissioner of Central Excise-I, NCRB, C-Scheme, Jaipur, The Assistant Commissioner of Central Excise

2017 (11) TMI 1180 - RAJASTHAN HIGH COURT

Search and seizure proceedings - Whether on the facts and in totality of the circumstances of the case and in law, the entire search & seizure proceeding was illegal and unauthorised for want of compliance of the mandatory provisions contained in section 82 of the Act of 1994? - Held that: - the decision in the case of Supreme Court in case of R.M. Malkani vs. State of Maharashtra [1972 (9) TMI 150 - SUPREME COURT OF INDIA] referred, where it was held that a document which was procured by improp .....

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unal whereby the Tribunal has disposed of the appeal. 2. This court while admitting the matter framed the following substantial questions of law:- i) Whether on the facts and in totality of the circumstances of the case and in law, the entire search & seizure proceeing was illegal and unauthorised for want of compliance of the mandatory provisions contained in section 82 of the Act of 1994. ii) Whether on the facts and in totality of the circumstances of the case, the income/fees of the part .....

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94. iv) Whether on the facts and in totality of the circumstances of the case and in law, the finding of the ld. CESTAT in sustaining the disallowance of the discount is based on total misconception of law in overlooking the provisions contained in Rule 5(1) of the Service Tax Rules, 1994 moreso where the books of account, maintained by the appellant following the Accounting Standards issued by the ICAI, have been accepted by the Income Tax Authorities.? v) Whether on the facts and in totality o .....

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have taken a different view with out assigning any reason. vii) Whether on the facts and in totality of the circumstances of the case and in law, the CESTAT was right in sustaining the additions in gross receipts made by AO merely on inferences, implications, analogy, consequently the levy and recovery of the service tax thereon is permissible in law. 3. Mr. Naresh Gupta has raised contention that in view of the decision of this Court and Supreme Court even if the search and seizure is held to .....

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e exercised. If the action of the officer issuing the authorisation or of the designated officer is challenged, the officer concerned must satisfy the court about the correctness of his action. Therefore, in our considered view a search under Section 132(1) has to be "person specific". The Authority authorising search has to have information in his possession in respect of a person and such a person should be specifically named in search warrant and since names of the assessees having .....

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1988) decided on 24th September, 1992 wherein it has been held as under:- 13. The next question is that as to what is the effect of such illegal search and seizure? 14. Mr. Garg, learned Counsel for the petitioner submitted that once it is held that the search is illegal then those seized material cannot be used for assessing the tax liability of the petitioner. 15. We are afraid this contention of the petitioner cannot be sustained. It is true that the search and seizure both were illegal but s .....

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ach case has to be decided on its own merits. 18. Similarly, in the case of Agrawal Engineering Stores and Ors. v. The State of Uttar Pradesh and Ors. (1972) 29 S.T.C. 446, it was held that there is no constitutional impediment in the way of using the evidence obtained through illegal search and the common law permits the user of such evidence with certain exceptions. Therefore, such evidence need not be excluded from consideration in assessment proceedings under the Act. Therefore, each case ha .....

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ority the authorities cannot ignore such public wrong. Therefore, simply because the account-books which show the evasion of sales tax were seized in an illegal manner then too the same can be used for assessing the tax liability of the assessee after due notice to him. Thus, in our opinion, there is no prohibition for the taxing authorities to use these account-books and registers seized from the premises of the incumbent for assessing the tax liability of the petitioner after due notice to the .....

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the Indian Telegraph Act. There is no violation of Section 25 of the Telegraph Act in the facts and circumstances of the present case. There is warrant for proposition that even if evidence is illegally obtained it is admissible. Over a century ago it was said in an English case where a constable searched the appellant illegally and found a quantity of offending article in his pocket that it would be a dangerous obstacle to the administration of justice if it were held, because evidence was obt .....

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