Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Sandoz Pvt. Ltd., Versus Commissioner of Central Excise, Pune

2018 (2) TMI 797 - CESTAT MUMBAI

Rectification of mistake - the order dated 24/08/2017 records that no evidence has been given in support of the assertion that the appellant had not utilised the credit - Held that: - the liability of interest cannot be set aside, even if the appella .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l mistake which is apparent from the number of appellants have taken credit wrongly - ROM application dismissed. - E/ROM/92952/2017, E/85632/2015-SM[BR] - M/90955/2017 - Dated:- 28-12-2017 - Mr. Raju, Hon-ble Member (Technical) Applicant - Represente .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ant pointed out that the order dated 24/08/2017 records that no evidence has been given in support of the assertion that the appellant had not utilised the credit. He pointed out that immediately after hearing on 11/08/2017, the applicant had vide le .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

without any allegation of any mis-declaration, fraud, suppression, etc., in the notice. He further pointed out that no evidence of such suppression, mis-declaration, etc. have been incorporated in the proceedings before the lower authorities. He poi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(321) ELT 611 (Bom) has held that for the period prior to 2011 even if the credit wrongly availed has not been utilised the interest is payable. He further pointed out that Larger Bench of the Tribunal in the case of JK Tyre & Industries Ltd. - 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of GL & V India Pvt. Ltd. (supra) has distinguished the decision of the Hon ble High Court of Karnataka in the case of Bill Forge Pvt. Ltd. and agree with the decision of the Hon ble Apex Court in the case of Ind-swift Laboratories Ltd. - 2011 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version