Evade - Judgment Search Results

Bpl Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(97)ECC277

..... description in the classification list and cleared the goods under exemption thus the intention to evade duty by mis declaration is clear the subsequent events leading to difference of opinion ..... eligible for exemption but this fact was suppressed by the appellants with an intention to evade duty when the department started making enquiries they started taking the plea that these defibrillators .....

Chamundi Die Cast (P) Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(94)ECC453

..... statement on the part or the assessee with an intention to evade payment or duty is proved the adjudicating authority has no discretion ..... of power tillers this shows clear suppression with an intention to evade duty and only in such circumstances the extended period of ..... is much higher it is evasion of duty with invention to evade payment of duty therefore the extended period is correctly applicable 15 .....

Commissioner of Central Excise Vs. Brilliant Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(184)ELT205Tri(Bang.)

..... of facts wilful misstatement fraud or contravention of rules with intent to evade payment of duty i am therefore unable to accept the fact ..... fact of manufacture and clearance of hydrogen gas with intent to evade payment of duty the case laws cited by bil in this ..... misstatement or fraud or contravention of rules with an intention to evade payment of duty there was no mala fides involved the assessee .....

Thiru. N. Srinivasan Vs. Tmt. Uma Rani

Court: Chennai

Reported in: (2004)192CTR(Mad)464; [2004]270ITR77(Mad)

..... believed to be false and thereby the accused wilfully attempted to evade the tax chargeable or imposable under the income tax act and ..... further held that there was no attempt by the accused to evade the tax and on this finding both the accused were acquitted ..... to establish that the accused wilfully attempted in any manner to evade any tax penalty or interest chargeable or imposable under the act .....

Bata India Ltd. and Shri N.K. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(96)ECC201

..... therefore such action on their part was a deliberate attempt to evade payment of duty on the footwear parts their contention that ..... 1 register rt 12 returns etc therefore their deliberate intention to evade payment of duty is very clear therefore extended period was ..... suppressed the facts from the department with an intent to evade payment of duty therefore the penalty under section 11 ac .....

Asarwa Mills and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(94)ECC261

..... they had suppressed or misdeclared material facts with intent to evade payment of duty the essential particulars of the demands of ..... asscssees is that they suppressed misdeclared facts with intent to evade payment of duty m s asarwa mills have submitted that ..... commissioner has found suppression misdeclaration of facts with intent to evade duty against the assessees on the basis that their chartered .....

Summerking Electricals (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(117)LC894Tri(Delhi)

..... resorted to artificial fragmentation by constituting firms in different names to evade payment of duty and avail benefit of ssi exemption iii ..... doubt corporate veil can be lifted if units are engaged in evading central excise duties that but simply manufacturing the same products and ..... all them in all aspects and his sole intention was to evade many of duty by fragmenting the value of clearances among .....

Metro Polymers and ors. Vs. Indian Renewable Energy

Court: DRAT Delhi

Reported in: IV(2004)BC48

..... application or even an affidavit that the appellant defendants were evading service was required for directing substituted service since the tribunal ..... drt came to the conclusion that the appellant defendants were evading service of summons and so they should be proceeded ..... supported by an affidavit that the appellants defendants are either evading summons or that they cannot be served by the ordinary .....

Regina Vs. J (Appellant) (on Appeal from the Court of Appeal (Criminal ...

Court: House of Lords

..... matter of statutory interpretation the intent of parliament cannot be lawfully evaded a similar approach was adopted in r v blight 1903 22 ..... does not intend the plain meaning of its legislation to be evaded and it is the duty of the courts not to facilitate ..... the prosecutor however well intentioned to use it in order to evade the time bar applying to prosecutions for sexual intercourse with an .....

Nirlon Limited, Kunal Sagar and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... material fact was suppressed from the department with an intention to evade duty hence show cause notice invoking proviso to section 11a 1 ..... is invokable only when suppression fraud etc with an intent to evade payment of duty is established the hon ble court also ..... mean that the legislature contemplates that suppression with an intent to evade duty is possible even when goods are modvatable none of the .....