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Commissioner of Central Excise Versus New Holland Fiat India Ltd.

2018 (2) TMI 818 - ALLAHABAD HIGH COURT

Whether any notice or opportunity of hearing is mandatory before passing an order of appropriation under Section 142(1)(a) of the Customs Act, 1962? - Held that: - when the assessee is given opportunity of hearing in the determination of the amou .....

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it is not mandatory for the Department to issue any further notice before appropriating any amount under Section 142(1)(a) of the Act - appeal allowed. - Central Excise Appeal No. 138 of 2016 - Dated:- 28-8-2017 - Pankaj Mithal and Umesh Chandra Trip .....

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T. 285 (Tri. - All.)]. 2. The Tribunal by the said order has inter alia held that the appropriation of certain amount under Section 142(1)(a) of the Customs Act, 1962 is bad in law. 3. The appeal was admitted on the following substantial qu .....

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on the above question. No one has appeared for the respondent. The service of notice upon the respondent was held to be sufficient by the order of the Court and since none had put in appearance, the appeal was directed to proceed ex parte against it .....

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quired to be given to the respondent-assessee. 6. In this regard, Section 142(1)(a) of the Customs Act, 1962 is relevant. It reads as under : - 142. Recovery of sums due to Government. - (1) Where any sum payable by any person under th .....

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g to such person which may be under the control of the proper officer or such other officer of customs; or 7. A reading of the aforesaid provision indicates that it is only where any sum payable by any person under the Act is not paid that the m .....

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