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

TMI Blog

Home

1989 (4) TMI 172

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : R. Jayaraman, Member (T) ]. - For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 68,176.23, towards duty and Rs. 500/- towards penalty. 2. Shri Willington Christian, the learned Advocate, on behalf of the applicants, contended that the order of the authorities below is prima facie bad in law. The issue relates to the recovery of MODVAT credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be issued only on 16-11-1987, much beyond a period of six months. In the show cause notice, there was no allegation of suppression but reference to Rule 173Q was made for imposition of penalty. If the notice is taken as alleging suppression of facts, then it ought not to have been issued by the Supdt., since as per the amendment to Section 11A proviso, only the Collector can issue such a notic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry. 4. After hearing both sides, we agree with Shri Willington Christian that the notice is prima facie time-barred. If it is to be held that extended period has been invoked, there should have been specific allegation of misdeclaration etc. which are not found in the show cause notice. In case such an allegation is said to have been made, then the show cause notice should have been issued by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates