Misstatement - Judgment Search Results

K.C. Bhatia and Associate Vs. Urban Improvements Co. (P) Ltd.

Court: Delhi

Reported in: 1989(2)ARBLR308(Delhi); 1989(2)Crimes512; 39(1989)DLT1; ILR1989Delhi349

y k sabharwal j 1 the sewerage work in sector c of green fields colony faridabad haryana was awarded by...

Hyderabad Asbestos Cement Vs. Collector of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC386Tri(Delhi)

..... intentional are synonynous terms hence unintentional is contrary to the word wilful in law misrepresentation misstatement means representing something which is not true if it is expressed or stated knowingly ..... otherwise it is mere innocent misrepresentation in the present case it may be mere misstatement or mistake of law but it cannot be considered as wilful misrepresentation furthermore in .....

Collector of Central Excise, Hyderabad Vs. Chemphar Drugs and Liniment ...

Court: Supreme Court of India

Reported in: 1989(40)ELT276(SC); [1990]184ITR224(SC); JT1989(1)SC417; 1989(1)SCALE436; (1989)2SCC127; [1989]1SCR711; 1989(1)LC539(SC)

..... erroneously refunded by reason of fraud collusion or any wilful misstatement or suppression of facts or contravention of any of the ..... refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of ..... and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act .....

Hindustan Electro Graphites Ltd. Vs. Union of India (Uoi)

Court: Madhya Pradesh

Reported in: 1993(44)ECC14; 1990(50)ELT15(MP)

..... refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of ..... and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act ..... in the impugned notice any inference of fraud collusion wilful misstatement or suppression of facts or contravention of the provisions .....

Org Systems Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(23)LC100Tri(Delhi)

..... excise short levied or short paid etc by reasons of fraud collusion or any wilful misstatement or suppression of facts should be issued and such cases decided by the collector of ..... levied or short paid or erroneously refunded by reason of fraud collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of this act or .....

Eastern Coils Pvt. Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC68Tri(Delhi)

..... or short paid or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made ..... a particular set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act is a question of fact .....

Bentley and Remington Pvt. Ltd. Vs. Collector of Central Excise

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

Reported in: (1990)(31)LC462Tri(Chennai)

..... or short paid or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made ..... a particular set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act is a question of fact .....

Jaishri Engineering Co. (P) Ltd., Vs. Collector of Central Excise, Bom ...

Court: Supreme Court of India

Reported in: AIR1989SC1218; 1989(40)ELT214(SC); JT1989(1)SC500; 1989(1)SCALE602; (1989)2SCC439; [1989]1SCR870; 1989(2)LC52(SC)

..... levied or short paid or erroneously refunded by reason of fraud collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of this act or ..... be 10 therefore we have to find out whether there was any fraud collusion wilful misstatement or suppression of facts for the department to be justified to claim duty beyond a .....

Breininger Vs. SMW Int'l

Court: US Supreme Court

..... if he fails to allege that his employer breached the collective bargaining agreement constitutes a misstatement of existing law although vaca recognized the desirability of having the same entity adjudicate a ..... fair representation suit against his union see 849 f 2d at 999 this is a misstatement of existing law in vaca we identified an intensely practical consideratio n 386 u s .....

Tech - Invest (India) Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC109Tri(Delhi)

..... instance that the case was time barred as no specific allegations of suppression misrepresentation or misstatement of facts were alleged in the show cause notice that the appellants had all along ..... cause notice must clearly state the act of suppression and how the assessee made wilful misstatement time bar of five years will apply where evasion is intentional and not mere evasion .....