Shri Jaideep Gupta, learned senior counsel for the revenue contended that the Transmission Assembly was very much excisable goods known to the market as such from SimranLaw the statements of the appellants themselves. 2011 (as is Simranjeet Law Associates clearly evident from clause 10 thereof). Whether in a particular set Advocate Simranjeet Singh Sidhu 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 depending SimranLaw upon the facts and circumstances of a particular case.
We wholly endorse these observations n(1975) 101 ITR 234] that “if the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. Almost similar Public Interest Litigation was filed before the High Court of Judicature at Bombay being Public Interest Litigation (Lodging) NO. – and Shaw Wallace fixes the price of DIL products; depots of Shaw Wallace and DIL were in the same premises; DIL sends monthly newsletters to Shaw Wallace showing production, despatches, purpose, technical problems, quality problems, details of power consumption etc.
A litigant at his own whim cannot invoke the authority of the Magistrate. The learned Judge also added that the restrictive condition “that the purpose should not involve the carrying on of any activity for Advocate Simranjeet Singh Sidhu profit would be satisfied if profit making is not the real object” (emphasis supplied). It was observed by this Court that something positive other than mere inaction or failure on the part of the manufacturer or producer of conscious or deliberate withholding of information when the manufacturer knew otherwise, is required to be established before it is saddled with any liability beyond the period of six months.
Chemphar Drugs and Liniments, Hyderabad [(1989) 2 SCC 127 : 1989 SCC (Tax) 245] where at p. A principled and really grieved citizen with clean hands must have free access to invoke the said power. The Chancellor, Universities of Maharashtra (supra). It is completely irrelevant that no sale actually took place of any such Transmission Assembly. A court of Simranjeet Law Associates is involved. It was the submission of the learned counsel for the applicant, that the aforesaid ‘kick off meeting’ could have been solicited by the non-applicant, only on the acceptance of the ‘notification of award’ dated 6.
(emphasis is mine) Learned counsel for the applicant pointedly invited the Court’s attention, to the second paragraph of the aforesaid communication, and contended that, the non-applicant had requested for the convening of the ‘kick off meeting’ from 25. He also stated that the extended period of limitation was available in the present case as the appellants on their own showing knew that the intermediate product of Transmission Assemblies was marketable as such and had suppressed this fact while claiming exemption of excise duty on the finished product, namely, the tractor.
Lee General Manager, Daelim Industrial Co. 80 of 2011 Suresh Patilkhede vs. 0 of the UGC Regulations, 2010 made under the UGC Act In the said case the writ petitioner challenged the appointment of Search Committee for recommending the panel of suitable person for selection of Vice-Chancellor of Pune University on the ground that the appointment of the Search Committee by the Chancellor in accordance with the provisions of Section 12 of the Maharasthra University Act is not in conformity with the provisions of Regulation 7.
It protects the citizens but when pervert litigations takes this route to harass their fellows citizens, efforts are to be made to scuttle and curb the same. Faithfully yours, Sd/- S. It is enough to show that the said goods were capable of being sold which, undoubtedly, they were. 131 of the report, this Court observed that in order to sustain an order of the Tribunal beyond a period of six months and up to a period of five years in view of the proviso to sub-section (1) of Section 11-A of the Act, it had to be established that the duty of excise had not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or willful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with intent to evade payment of duty.
Further, the revenue had discharged its burden by oral and documentary evidence which showed beyond doubt that Transmission Assembly of tractors were excisable goods in that a new commodity came into existence known to the market as such. It is not the police taking steps at the stage of Section 154 of the code. He very fairly stated that on valuation, if necessary, the matter could be remanded. Lakshmi Kumaran, learned counsel for the appellant drew our attention to the observations of this Court in CCE v.
<img src="https://i.imgur.com/n4kczz5.jpg" style="max-width:430px;float:left;padding:10px 10px Advocate Simranjeet Singh Sidhu 10px 0px;border:0px;”>The test now is, more clearly than in the past, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on charity”. At this stage it is seemly to state that power under Section 156(3) warrants application of judicial mind.