Misstatement - Judgment Search Results

Yogesh Associates Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1 all these appeals arising out of scns no dgce bzu 205 30 10 2001 dt 29 3 2001 12...

Commissioner of C. Ex. Vs. Sadashiv Casting (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(187)ELT381TriDel

1 these three appeals are filed by revenue against order in appeal no 1202 1204 03 dated 9 12 2003...

M.K. Kotecha Vs. Commissioner of Central Excise, Aurangabad

Court: Supreme Court of India

Reported in: 2005(98)ECC182; 2005(179)ELT261(SC); (2005)2MLJ157(SC); (2005)1SCC728

..... liniments hyderabad 1990 184itr224 sc it has been held that in order to constitute willfully misstatement some positive act other than inaction omission or failure on the part of the manufacturer ..... hence the collector was right in coming to the conclusion that the appellant had willfully misstated and suppressed the facts in order to mislead the department consequently the department was right .....

Brown Vs. Payton

Court: US Supreme Court

..... of postcrime religious conversion and rehabilitation the trial judge utterly failed to correct these repeated misstatements or in any other way to honor his duty to give the jury an accurate ..... misled the jury despite objection by defense counsel the trial judge refused to correct the misstatement which the prosecutor proceeded to repeat the judge s subsequent charge to consider all evidence .....

Sukhwinder Singh Vs. Life Insurance Corporation of India and Others

Court: Union Territory Consumer Disputes Redressal Commission UT Chandigarh

..... appellant on the ground that sh amar singh had made deliberate misstatement and withheld material information regarding his illness i e hemiplegia ..... remained under treatment for more than 7 days certainly this misstatement on his part had made the contract of revival of ..... competent to repudiate the claim because he had made fraudulent misstatement of facts which he intentionally knew not to be true .....

Divya Enterprises Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(106)ECC586

..... invoking the extended period of limitation are the alleged wilful misstatement misdeclaration and suppression of facts with intent to evade payment ..... heading 38 02 the appellants cannot be said to have misstated misdeclared or suppressed any fact before the department the ..... section 11ac in the absence of fraud collusion wilful suppression misstatement etc which are the grounds for raising demand of .....

Central Government Vs. Nuline Glassware India Ltd. and

Court: Company Law Board CLB

Reported in: (2006)72SCL1

..... 1992 and as such the question of his being responsible for misstatement in the prospectus is not sustainable further he functioned as ..... barred the main allegation in the petition relates to the alleged misstatement in the prospectus which was issued in 1993 and the ..... thus the respondents 1 to 8 are liable for action for misstatement in the prospectus and as such the consequential relief sought .....

Surya Agroils Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(188)ELT97TriDel

..... contention raised in the letter dated 7 3 88 was a misstatement made by noticee the commissioner held that although the goods in ..... 32 of the order in which he highlighted the nature of misstatements made by the noticee and came to the conclusion that although ..... levied or paid by reason of fraud collusion or any wilful misstatement or suppression of facts or contravention of the provisions of the .....

Collector of Central Excise Vs. I.T.W. Signode India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(102)ECC433

..... such levy was due to any act of fraud collusion wilful misstatement or suppression of facts may be invoked or not it was ..... extended time limit was prescribed in cases of fraud collusion wilful misstatement or suppression of facts or contravention of any provisions of the ..... this was therefore not a case of any fraud or wilful misstatement or suppression of facts or contravention of the act or the .....

Sutham Nylocots Vs. Commissioner of Central Excise

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

Reported in: (2005)(188)ELT26Tri(Chennai)

..... findings of the lower appellate authority and submits that misdeclaration is covered by the expression misstatement occurring in section 11ab of the central excise act which provides for levy of ..... this logic inasmuch as in the context of classification there is hardly any difference between misstatement of description of goods and misclassification of goods in the aforesaid circumstances the party .....