Court : Guwahati
..... one at hand. reopening of approvals/assessment is different from raising of demand in relation to the extended period of limitation. under section 73(1) of he finance act, a proper officer can reopen the approvals/assessments in cases of escapement of duty on account of non-levy, non-payment, short-levy, short-payment or erroneous ..... case. reopening of approvals/assessments is different from raising of demand in relation to the extended period of limitation. under section 11-a(1) of the central excise act, 1944, a proper officer can reopen the approvals/assessments in cases of escapement of duty on account of non-levy, non-payment, short-levy, short-payment or ..... m. hazarika, the learned senior counsel for the petitioner, that when the revenue decides to invoke the extended period of limitation under section 73(1) of the act, the burden is cast upon them to prove wilful suppression of facts and in the instant case, the petitioner has been submitting its service tax returns regularly by .....
Tag this Judgment!Court : Guwahati
..... may result in grave injustice. in ma rajasekhar (supra), the apex court took note of the underlined remarks made against the appellant therein that he does not act dispassionately when faced with dilemma . in that context it was observed that he should be given an opportunity with reference to specific instances where he did not ..... domain of the authorities, who is best placed to judge relative performance. situated thus, the tribunal erred in substituting the assessment made by the selection committee by acting as a court of appeal. it is contended that evaluation/assessment is dependent on performance under different segments, a factor which was not looked into by the tribunal ..... the present original application no.258 of 2006; which was admitted on 30.10.2006 for the reason of the provisions under section 19 (4) of the administrative tribunals act, 1985. (5) on the face of the above, mr. uk nair, learned counsel appearing for the applicant, states that the applicant, who is going to .....
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