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SANDEEP MEHTA, ARUN DEV CHOUDHURY
Commissioner, Central Goods And Service Tax And Central Excise – Appellant
Versus
Rajdhani Tele Products – Respondent
JUDGMENT :
Arun Dev Choudhury, J
1. Heard Mr. S.C Keyal, learned counsel appearing for the appellant. Also heard Dr. A. Saraf, learned senior counsel for the respondent.
2. The present appeal under section 35G of the Central Excise Act, 1944 is preferred assailing the order No.FO/78328/2017 dated 30.11.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata in Appeal No.E/446/2008-DC.
3. The present appeal was admitted by this Court under its order dated 20.02.2019 for hearing by formulating the following substantial questions of law:
I. Whether the CESTAT was justified in concluding that the exemption as granted to the respondent was justified and in that light whether the conclusion as reached is perverse for non-consideration of the evidence said to have been produced by the appellant herein?
II. Whether the order is perverse and in that regard as to whether the CESTAT has taken into consideration the materials available on record?
4. The facts:
Before endeavouring into determining the substantial questions of law, the facts giving rise to the present appeal may be summed up as under:
I. A show cause notice dated 29.10.2007 was issued to
It is equally well settled that even when from the evidence two inferences are possible, then the one drawn by the Tribunal below should be opted.
Duty of excise - Levy of - A bare reading of section 11A of Act (as amended), clearly shows that stipulation under this provision, can be exercised only if certain conditions precedent are present, a....
Questions regarding the rate of duty and value of goods under customs law must be appealed to the Supreme Court, not the High Court.
The establishment of a new industrial unit, even on the same site, qualifies for tax exemption under Notification No. 20/2007-CE, as affirmed by multiple statutory authorities.
The maintainability of an appeal concerning customs duty determinations lies solely with the Supreme Court under Section 130E of the Customs Act.
The main legal point established is that wilful mis-statement or suppression of facts with the intention to evade payment of duty must be proven for invoking the extended period of limitation under S....
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