Rama Phosphates Ltd. vs State of Rajasthan and Ors.
Denial of benefit of Incentive Scheme: Benefit availed during operative period of eligibility certificate-Total misinterpretation and wrong application of clause 4(e)(ii) to initiate recovery proceedings, No breach of condition of Scheme by petitioner found, Assessment orders and demands raised for relevant period quashed-The petitioner had challenged the impugned assessment order, inter alia, denying the benefit of the Rajasthan Sales Tax Incentive Scheme 1987. The hig [LexDoc Id : 440943]
Suhas Textile Corpn. vs CCE
Waiver or reduction of pre-deposit order: Direction to deposit further amount after considering prima facie case and issue of financial hardship-Tribunal’s reasoning not shown to be perverse or to suffer from any error apparent on face of record, Exercise of writ jurisdiction not warranted, Relief sought for declined-Penalty had been imposed on the petitioner under s.11AC of the Central Excise Act 1944 for clearance of goods without payment of duty. The tribunal co [LexDoc Id : 446784]
Suman N. Agarwal vs UOI and Anr.
Challenge to demand notice: No show cause notice issued under s.124 nor adjudication order passed against petitioner-Action of addressing demand to petitioner under s.142(1)(c)(ii) read with rule 6 and consequential attachment wholly without authority of law, Demand set aside-The petitioner impugned a notice of demand issued by the Assistant Commissioner of Customs, Special Recovery Cell. The high court noted that neither w [LexDoc Id : 436976]
