Find a Lawyer

MESSRS AMIN HOTEL versus COLLECTOR SALES TAX AND CENTRAL EXCISE,

Section 24 Central Board of Revenue Letter Dated 11 10 1992 Central Excise Rules, 1944, R10 (3) Central Excise Act (I of 1944), Section 36C imposes a Central Excise Duty on the services of levies that provide food and accommodation to the hotel. Is on the service of From July, 1990 to June, 1995, the airline's passengers appealed to the High Court Appellate Tribunal that for non-payment of excise duty, the appellant had committed guilty, deliberate fraud and thereby issued a show cause notice. The time to do this is under ten years. R10 (3), Accurate Rules of Rule 10 (3) of the Central Excise Rules, 1944 No other allegation of fraud or any other allegation, the solicitor was mentioned in the showcase notice Address was not found by the Adjusting Officer. Was available on record and the appellate tribunal found fraud on the appellant on his own inquiry when the appellant could not be brought under R10 (3) in the absence of fraud allegations in the showcase notice while on duty. Was not The construction of the relevant law provisions, paid for due to wrong, was the year within which the notice was to be issued in which R 10 (1) of the Central Excise Rules 1944 was granted and the hotel case R R 10 (1). 3) will not fall under. The rules show is banned under Rule 10, the High Court allowed the appeal of the hotel and also set aside the principles of showcase notice, along with defective orders and decisions. list of supreme court advocates from Musakhel lawyer