fact. Section 17 of the Indian Contract Act, 1872 defines fraud as act committed by a party to a contract with intent to deceive another ... substance and in fact. Section 17 of the Contract Act defines fraud as act committed by a party to a contract with intent to deceive
East West Freight Carriers Pvt. Ltd vs Mumbai on 13 March, 2012
IN THE CUSTOMS
Asian Tiles Limited vs Ahmedabad-Iii on 10 January, 2019
In The Customs, Excise &
short-levied or short-paid
or erroneously refunded by reason of -
(a) fraud; or
(b) collusion, or
(c) wilful mis-statement, or
(d) suppression ... examine all the above elements Individually:-
i. Fraud: The term "fraud' has not been defined
in the Finance Act, 1994 . As per oxford
knowledge about suppression, fraud etc. and the period of 5 years would be counted from the relevant date as defined in Section 11A. She, therefore ... relevant date as defined in Section 11A. This judgment would be applicable, if there is existence of wilful suppression of fact, fraud etc. which
amount to 'reasonable cause'. Bonafide implies in the absence of fraud or unfair dealing. The equivalent of this phrase is "honestly ... Dictionary Mozley and Whitley define bona fide to mean 'good faith, without fraud or deceit'. Thus the term bonafide or genuinely refers
unfolds is that in case of non levy where there is no fraud, collusion, etc., it is open to the Central Excise Officer to issue ... served within one year from the relevant date. However, where fraud, collusion, etc., stands established the period within which the show cause notice
Section 73(1)
of the Act of 1994 have not been defined in the service tax statute
and as such, to understand the true meaning ... refer to the meaning assigned in the dictionaries. The phrase 'fraud',
according to Oxford Reference, is 'deliberate dishonesty to gain an
unfair
Section 73(1)
of the Act of 1994 have not been defined in the service tax statute
and as such, to understand the true meaning ... refer to the meaning assigned in the dictionaries. The phrase 'fraud',
according to Oxford Reference, is 'deliberate dishonesty to gain an
unfair
well settled that plea of time bar does not apply to fraud done against Revenue as has been held by Apex Court in the case ... proviso ibid would tantamount to rewriting statutory provision and rendering defined term relevant date nugatory - Once it is found that the ingredients of the proviso
