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1 - 7 of 7 (0.21 seconds)Section 14 in The Central Excise Act, 1944 [Entire Act]
Section 108 in The Customs Act, 1962 [Entire Act]
Section 138B in The Customs Act, 1962 [Entire Act]
The Police Act, 1949
The Customs Act, 1962
Swastik Wires vs Principal Commissioner Customs, ... on 8 September, 2021
17. A finding has also been recorded by the Commissioner
(Appeals) that the statement made by the Director of Paradise Steels
under section 14 of the Central Excise Act can be considered as
relevant only if the procedure contemplated under section 9D of the
Central Excise Act is followed. To support this contention, learned
counsel for Paradise Steels placed reliance upon a decision of the
Tribunal in M/s Surya Wires Pvt. Ltd. vs. Principal
Commissioner, CGST, Raipur5 wherein it was observed:
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