Evade - Judgment Search Results

Bhillai Conductors (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(69)ECC192

..... on the party for such non accountal without any intent to evade payment of duty under rule 226 of the central excise rules ..... of the provisions of the central excise rules with intent to evade payment of duty 42 the question now is whether the appellants ..... such non accountal is indulged in by the manufacturer with intent to evade payment of duty this position necessarily emerges when clause b is .....

Vinodchandra C. Patel Vs. State of Gujarat

Court: Gujarat

Reported in: [2002]253ITR289(Guj)

..... income tax returns non payment of advance tax wilful attempt to evade tax penalty or interest false statement in verification etc 4 there ..... after the notice under section 139 2 the petitioners had wilfully evaded payment of self assessment tax payable under section 140a of ..... exist which will have the effect of enabling such person to evade any tax penalty or interest chargeable or imposable under this .....

Jay YuhshIn Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC407

..... back to mul after carrying out manufacturing processes the intention to evade duty is clearly established in view of the fact that there ..... duty and therefore there cannot be a charge of intention to evade duty ld jdr submitted that the appellants were admittedly availing the ..... resulting in non payment short payment of duty with intention to evade duty he therefore supported the view taken by the bench .....

R.S. Graphics Vs. Cce

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

Reported in: (2001)(96)LC323Tri(Chennai)

..... or without knowledge of the department the contention is that there was no intention to evade duty and in circumstances of dispute pertaining to product and controversial judgements being in existence ..... cleared the goods clandestinely without the knowledge of the department and with an intention to evade duty in the present case large number of judgements prevailed in the appellants favour and .....

Dredging Corpn. of India Ltd. Vs. Commissioner of Cus

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

Reported in: (2000)(72)ECC369

..... dri department was of the view that the appellants had evaded payment of customs duty on spares and accessories by misdeclaration ..... government to undervalue the invoice price with an intention to evade duty he contends that the entire contract price list inventory ..... c rules therefore these statements clearly establish the motive of evading tax and such modus operandi cannot be considered as tax .....

Natco Pharma Ltd. Vs. Commissioner of Central Excise

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

Reported in: (2000)(70)ECC539

..... clearance documents therefore he concluded that there was clear intention to evade duty and there was violation of rules in not entering ..... the learned counsel submits that the appellants had no intention to evade duty as the goods were cleared to export purposes and ..... were lying in the production room clearly indicated the intention to evade the duty for removal as the manager himself admitted that on .....

Lytton Hotel Pvt. Ltd. Vs. Appropriate Authority and ors.

Court: Kolkata

Reported in: [2001]248ITR541(Cal)

..... the concerned parties in agreement with an intent or view to evade tax so the impugned order is unsustainable as the condition ..... more of the market price and such understatement is designed to evade taxes a number of judicial pronouncements of various high courts ..... impugned order that understatement as to valuation is aimed at to evade tax 26 my abovementioned views are based on the following several .....

Continental Power Systems Vs. Commissioner of Central Excise

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

Reported in: (2000)(69)ECC553

..... sales confined to bangalore district therefore there was no intention to evade payment of duty even prior to notification 1 93 and they ..... department has also to show that there was deliberate intention to evade payment of duty as suppression implies that the assessee had knowledge ..... the revenue has to show that the assessee had intention to evade payment of duty by suppression of facts in this case .....

P.S. Vasava, Assistant Commissioner of Income Tax Vs. Shantaben W/O Ma ...

Court: Gujarat

Reported in: (2000)4GLR783

..... been accepted as true or which is wilfully attempted to be evaded exceeds one hundred thousand rupees with rigorous imprisonment for a ..... section could be attracted only if a person wilfully attempts to evade any tax penalty or interest chargeable or imposable under the ..... respondents accused cannot be put on trial for wilful attempt to evade income tax 21 seen in the above context the learned .....

Smt. Shanti Devi Prasad and anr. Vs. the State of Bihar and ors.

Court: Patna

..... to neutralise the effect of undervaluation of property with a view to evading payment of stamp duty the exercise of power under the amended ..... has not been rightly set forth with a view to fraudulently evade payment of proper stamp duty the expression used in section 47a ..... has not been rightly set forth with a view to fraudulently evade payment of the proper stamp duty mere lapse of time between .....