Case Law Details
Case Name : M/s. Chemipol Vs Union of India (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
The Tribunal dismissed the excise appeal of the assessee for non-appearance. The application filed by the assessee for restoration of the appeal was also dismissed. The dismissal was challenged before the High Court on the ground that under s. 35C of the Excise Act (corresponding to s. 254 of the Income-tax Act) the Tribunal had no power to dismiss an appeal for non-appearance of the Appellant. It had to decide on merits. HELD:
(i) In Chenniappa Mudaliar 74 ITR 41 the Supreme Court struck down R. 34 of the Tribunal Rules, 1946
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.