their written as well oral submissions has inter-alia
submitted that before accepting the contextual customs clearance
assignments of 133 Shipping Bills during the period
making his statement. The onus to
prove that the said deed of assignment was ante dated was on
the Department. The said documentary evidence could ... basis of oral statement to be
contrary. The appellant's submission is that the Commissioner
(Appeals) has rejected the deed of assignment without
making his statement. The onus to
prove that the said deed of assignment was ante dated was on
the Department. The said documentary evidence could ... basis of oral statement to be
contrary. The appellant's submission is that the Commissioner
(Appeals) has rejected the deed of assignment without
making his statement. The onus to
prove that the said deed of assignment was ante dated was on
the Department. The said documentary evidence could ... basis of oral statement to be
contrary. The appellant's submission is that the Commissioner
(Appeals) has rejected the deed of assignment without
making his statement. The onus to
prove that the said deed of assignment was ante dated was on
the Department. The said documentary evidence could ... basis of oral statement to be
contrary. The appellant's submission is that the Commissioner
(Appeals) has rejected the deed of assignment without
making his statement. The onus to
prove that the said deed of assignment was ante dated was on
the Department. The said documentary evidence could ... basis of oral statement to be
contrary. The appellant's submission is that the Commissioner
(Appeals) has rejected the deed of assignment without
Khandeparkar, President
Honble Sh. Rakesh Kumar, Member (Technical)
Oral Order No._____
Per: Shri Justice R.M.S. Khandeparkar:
1. Heard the learned Advocates ... stated to have engaged in civil construction work for infrastructural projects assigned by various Government agencies and also manufacture different items necessary to comply with
Revenue
Coram: Honble Shri M. Veeraiyan, Technical Member
Oral Order No.____________________
Per M. Veeraiyan:
These two appeals arise out of a common order ... ground that his senior is out of station on urgent assignment. I find that when the matter was listed on 28.4.2010, it was specifically adjourned
Subramanian, IRS (Chief
Commissioner-Retd) for the department. The written and oral
submissions are summarized as under:
3.1 The contention of the Appellant is that ... paying royalty, dead rent and
surface rent as consideration for assigning the rights to use of oil blocks.
In case of mining lease, the lessee
been defined as per section 65B(13)
as having the meaning assigned to it in section 92A of the Income-tax
Act, 1961.
Additional Evidence ... appeal shall
not be entitled to produce any additional evidence, either oral or
documentary, before the Tribunal. Thus, the general principle is that
the appellate
