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

2011 (1) TMI 363

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -  The appellant has filed this appeal against the order of denial of permission for factory stuffing goods at their premises. 2. Brief facts of the case are that the appellant is a manufacturer exporter had requested for factory stuffing permission at their premises in accordance with Circular No. 60/2001-Cus., dated 1-11-2001. The permission for factory stuffing was denied relying o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... However, in the appellant firm, Shri Ramesh Bafna, father of the Director of the appellant firm is having shares. Hence, the factory stuffing permission cannot be granted. Aggrieved by the said order, the appellant is before me. 3. The learned Advocate for the appellant submitted that it is an admitted fact that there was a case of fraudulent export against M/s. RIIPL wherein the father of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hallengeable before this Tribunal. He also submitted that Shri Ramesh Bafna, father of Director of appellant firm is having interest in the appellant by way of acquiring shares in the appellant firm and hence the factory stuffing permission has rightly denied. In support of his contention he placed reliance on T.G. Merchant and Co. v. Collector of Customs, Mumbai - 1984 (16) E.L.T. 269 (Tri.) and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion filed by the applicant for grant of permission. If any order is passed against any representation made by the assessee, the same become quasi judicial order and is appealable order. The reliance placed by the learned DR in the case of T.G. Merchant and Co. is not relevant to the facts of this case. In fact, in that case, a decision has been taken by the authority on the basis of the Trade Noti .....

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