Cosmic Dye Chemical v. Collector of Central Excise, Bombay

Barunei Roller Flour Mill (P) Ltd vs. Commissioner of Income Tax (Appeals) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

…rom the assessment given by the expert and qualified witnesses. It is argued that the Reference Court while relying on Para – 14 and 22 of the judgment given in the case of The Special Land Acquisition Officer vs. Sidappota Omance reported in (1995) Supp. 2 SCC 168, in holding that the sale deeds were unregistered without land classification, not executed at the relevant time, and with regard to only a small area, did not consider Para – 13 of the said judgment, wherein it was held that sale deed of small chunks of land can be relied, if related to the area of acquisition. Various other judgments have be…

Principal Commnr. of Income Tax, Sambalpur vs. Binay Kumar Jindal, HUF

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

M/S. Uniworth Textiles Ltd vs. Commnr. of Central Excise, Raipur

The appeal is allowed

…hin five years from the relevant date. In the present case, we are concerned with the proviso to section 11A(1). 24. In the case of Cosmic Dye Chemical v. Collector of Central Excise, Bombay (1995) 6 SCC 117, this Court held 2 (2005) 2 SCC 168 11 Page 12 JUDGMENT that intention to evade duty must be proved for invoking the proviso to section 11A(1) for extended period of limitation. It has been further held that intent to evade duty is built into the expression "fraud and collusion" but mis-statement and suppression is qualified by the preceding word "wilful". Therefore, it is…

M/S. Uniworth Textiles Ltd vs. Commnr. of Central Excise, Raipur

The appeal is allowed

…hin five years from the relevant date. In the present case, we are concerned with the proviso to section 11A(1). 24. In the case of Cosmic Dye Chemical v. Collector of Central Excise, Bombay (1995) 6 SCC 117, this Court held 2 (2005) 2 SCC 168 11 Page 12 JUDGMENT that intention to evade duty must be proved for invoking the proviso to section 11A(1) for extended period of limitation. It has been further held that intent to evade duty is built into the expression "fraud and collusion" but mis-statement and suppression is qualified by the preceding word "wilful". Therefore, it is…