Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

When no factual or legal infirmity had been found in the order ...


Appellate Tribunal Confirms Order; No Errors Found, Waiver Denied After Comprehensive Review of Records and Circumstances.

September 27, 2013

Case Laws     Central Excise     HC

When no factual or legal infirmity had been found in the order by the appellant and even in proceedings no case for interference with the order was made out particularly when the Appellate Tribunal had, after going through the complete record and attending circumstances, come to a firm finding that it was not a case of complete waiver - HC

View Source

 


 

You may also like:

  1. The NCLAT set aside the adjudicating authority's mechanical admission of a Section 95 application, finding a lack of independent assessment. The tribunal emphasized that...

  2. The Appellate Tribunal addressed several key issues. Firstly, on Transfer Pricing (TP) adjustment, it found errors in the CIT(A)'s decision as rectification was only...

  3. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

  4. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

  5. The Appellate Tribunal reviewed the rejection of registration u/s 12AB due to alleged violation of section 13(1)(b) as trust's objects were not solely for "SUNNI MUSLIMS....

  6. Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the...

  7. HC held that the Tribunal erroneously remanded the matter for fresh assessment despite having recorded findings favorable to the revisionist and dismissing the revenue's...

  8. ITAT determined that Section 249(4)(b) was inapplicable due to specific procedural circumstances. The tribunal found the statutory requirements for advance tax payment...

  9. This is a case dealing with the interpretation and application of Sections 241, 242, and 244 of the Companies Act, 2013, concerning oppression and mismanagement in...

  10. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

  11. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

  12. IT- waiver of penalty – no appellate remedy available – HC accepts writ petition

  13. CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal...

  14. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  15. Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the...

 

Quick Updates:Latest Updates