Central Excise, the appellant failed to establish that rejects were an unavoidable feature on account of flaws of technology, technique or material deployed in manufacture ... determining rejects.
(a) The unit must certify that the rejects were an unavoidable feature on account of flaws of technology, technique or material deployed
goods lost or destroyed due to natural cause or due to unavoidable cause at any time before removal of goods, in this case the goods ... remission of duty, the loss or destruction due to natural causes or unavoidable accident should have taken place at any time before the removal, that
delay in holding the DPC meetings for these bona fide reasons becomes unavoidable. It is also pointed out that promotion of Group `B officers ... delay was bona fide and for reasons beyond control and, therefore, unavoidable but apart from their general submission that the Railways has Departments/Offices located
over
Rs.20,000/- to a concern. The assessee can show precisely unavoidable and
exceptional circumstances under which he was compelled to make the cash ... cannot be sustained, as it is established
that there existed exceptional and unavoidable circumstances that the impugned
payment was required to be made in cash
account of short circuit cannot held to be a natural cause or unavoidable accident. The appellant failed to give details of the fire fighting equipment ... examined expression natural cause and unavoidable accident appearing in Rule 21 of the Central Excise rule and has held that same has to be given
accept cheque and insist on cash
payments. This is exceptional or unavoidable circumstances because payees are
insist for cash payment as the party ... that it
is also necessary to enquire whether there existed exceptional and unavoidable
circumstances for making payment under Section
come present, in the District
Forum, in time, due to some unavoidable
circumstances. He further submitted that, by the time he reached the District
Forum ... Revision- Petitioners (Counsel
in the complaint also), as to what were the unavoidable circumstances, due to which he could not come present, in the
District
construction with a false assurance to
the effect that due to some unavoidable circumstances including pendency of
litigation, etc. the construction work ... booked two flats in
the project in question, but due to some unavoidable circumstances, the
construction of the project had to be stopped and subsequently
stated that the
delay is not intentional or deliberate but because of unavoidable
circumstances, the delay occurred.
In the entire delay condonation application there ... explanation
about the unavoidable circumstances.
[3] As against this Advocate for the Non-Applicant/Opponent
stated that the Applicant/Complainant has failed to point
Sarang Yadwadkar Ors vs Commissioner Pune Municipal ... on 11 July, 2013
BEFORE THE NATIONAL GREEN
