M/S Icon Industries v. UOI & Ros.
Case brief
What is this about?
Special Bench of Settlement Commission rejected M/s. Icon Industries' settlement application as they filed a consolidated return belatedly without ECC number. High Court of Delhi framed issues and held the matter had to be returned to the Commission for consideration.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
16
- IN THE HIGH COURT OF DELHI AT NEW DELHI
- W.P.(C) 15926/2006 % Date of decision: 2nd August, 2011.
M/S ICON INDUSTRIES ..... Petitioner Through Mr. Pradeep Jain and Mr. Shubhankar Jha, Advs.
versus
UOI & ORS. ..... Respondent Through Mr. Satish Kumar, Sr. Standing Counsel.
CORAM:
HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SANJIV KHANNA
- Whether Reporters of local papers may be allowed to see the judgment?
- To be referred to the Reporter or not ? Yes. 3. Whether the judgment should be reported in the Digest ? Yes.
DIPAK MISRA, CJ:-
Being dissatisfied with the order dated 9th March, 2006 passed by
Issues for consideration
2 issues framed by the court
Whether a consolidated return filed belatedly by an unregistered assessee satisfies the condition of filing returns in prescribed manner under Section 32E(1) of the Central Excise Act, 1944.
Whether the Settlement Commission was correct in rejecting the settlement application on the ground that the petitioner failed to file returns showing production, clearance and duty paid in the prescr
Parties & counsel
- petitioner
M/s. Icon Industries
- respondent
Union of India
Coram
Sanjiv Khanna
Case details
As recorded by the court registry
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