Varalakshmi Exports vs UOI
Liability of partner of firm: No need to issue show cause notice to every partner since firm acted only through its partners-Penalty imposed on firm and partners jointly liable to pay, Authorities authorised to look into any partner for realisation of penalty amount-The firm acted only through its partners and import by a partnership firm was in turn only by the partners. Hence, there was no need to issue show cau [LexDoc Id : 399506]
CIT vs Settlement Commission (IT and WT)
Rectification of mistake-Debatable issue - later decision of Supreme Court, issue debatable on date of application for rectification-AY 1991-92 to 1995-96. The Settlement Commission had waived the interest payable under s.234A and s.234B. A rectification application was moved by the [LexDoc Id : 355918]
Uniworth Textiles Ltd. vs CCE and C
Dismissal of appeal on ground of delay of 65 days: Change of officers in company-No intentional delay, Petitioner granted full opportunity to contest statutory appeal, Delay condoned-The petitioner’s manager, who was dealing with all excise and customs cases of the petitioner, had left the organisation. New officer was appointed. T [LexDoc Id : 418346]
