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

1998 (11) TMI 357

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per : Lajja Ram, Member (T)]. In this appeal filed by the Revenue the Order passed by the Collector of Central Excise, Calcutta-II, dated 14-6-1989 is under challenge. The adjudicating authority had held that the demand in the show cause notice dated 20-3-1989 for the period 1-8-1986 to 28-2-1987 was barred by time as there was no violation of any provisions of any rule or mis-declaraion .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tine removal and correct view has been taken by the adjudicating authority to decide the matter on the ground of limitation. 5. We have carefully considered the matter. We find that in the show cause notice dated 20-3-1989 there is no allegation of any suppression or clandestine removal. It has been mentioned that there was a mala fide intention of the assessee to evade payment of Central Excise .....

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