Evade - Judgment Search Results

Santha Industrials Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC258Tri(Delhi)

..... of m s santha industrials through these colourable devices to evade payment of duty and therefore the entire clearances from all ..... was resorted to by shri r doraiswamy with an intention to evade payment of duty by wrongfully availing the concession under the ..... other units are dummy units and such fragmentations are done to evade duty the manufacturers are allowed to enter into business arrangements .....

Lacto Cosmetics (Vapi) (P.) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT354TriDel

..... authorities attracts the larger period of limitation regardless of intent to evade payment of duty he highlighted that on appeal by the assesee ..... of any provision of the acts or rules with intent to evade payment of duty the supreme court further held that all the ..... collusion suppression of facts or contravention of rules with intent to evade duty 17 that apart during the relevant period in the instant .....

Jamshedpur Engineering and Machine Manufacturing Company Ltd. and ors. ...

Court: Patna

..... manifest that the accused company and its directors had wilfully and deliberately attempted to evade the tax liability by furnishing inaccurate particulars of income tax and making false verifications ..... the complaint petition that the petitioners who are directors wilfully and deliberately attempted to evade the tax liability by furnishing inaccurate particulars and made a false verification in the .....

Super Engineering Co. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT539TriDel

..... the department has not shown that the appellants had attempted to evade duty with wilful intention by suppression of facts and mis statement ..... allege the facts of mis statement or suppression and intention to evade duty he also referred to another judgment of hon ble ..... the appellants had not done any act wilfully with intention to evade duty it is his contention that such process of pulverising and .....

Engineering and Commercial Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1996)(82)ELT295Tri(Chennai)

..... wilful suppression the evidence must also indicate that the appellant was actuated by intention to evade payment of duty the learned counsel therefore submitted that the appellants were not aware of ..... impute conscious knowledge to the appellants for alleged disregard of statutory obligations with intent to evade payment of any excise duty the learned counsel placed reliance on the ruling of the .....

Godfrey Philips India Limited Vs. Union of India

Court: Mumbai

Reported in: 1996(85)ELT242(Bom)

..... therefore ought not to have been clubbed for hearing with other tax evaders if an opportunity of hearing was given to them they would ..... in the show cause notices the question whether the petitioners have evaded the tax or not is still required to be adjudicated and ..... is yet to be held and the contention whether the petitioners had evaded excise duty or not would be decided after giving them full .....

Garden Silk Mills Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT580TriDel

..... of penalty the ld sdr submitted that it was deliberate intention to evade payment of duty on the part of the appellants not to ..... 1 3 1986 this deliberate attempt was with the intention to evade payment of duty the ld sdr therefore submitted that there does ..... these documents were not submitted to the department with a view to evade payment of duty this non submission of the classification list and .....

M.K. Industries Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC282Tri(Delhi)

..... of the duplication blank and unauthenticated gate pass book to evade central excise duty he also admitted that he himself authenticated ..... m s punjab bottling co jandiala guru amritsar has been evading central excise duty by adopting modus operandi detailed above financial ..... party m s punjab bottling co jandiala guru amritsar have evaded central excise duty fraudulently and wilfully by adopting the above .....

Engineering and Commercial Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1996)(63)LC263Tri(Chennai)

..... wilful suppression the evidence must also indicate that the appellant was actuated by intention to evade payment of duty the learned counsel therefore submitted that the appellants were not aware of ..... impute conscious knowledge to the appellants for alleged disregard of statutory obligations with intent to evade payment of any excise duty the learned counsel placed reliance on the ruling of the .....

K.M. Vijayan and Others Vs. Union of India and Others

Court: Chennai

Reported in: [1995]215ITR371(Mad)

..... gifted assets and the practice of cross gifting is widely used to evade clubbing the chelliah committee has recommended that in order to plug ..... to the fact that the legislature was aware of the devices to evade tax it would be within its competence to device a fiction ..... 1a was enacted only for the purpose of checking the tendency to evade tax and would therefore squarely fall under entry 82 itself in .....