TaxTMI 
TaxTMI 
2011 (1) TMI 363
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...., SDR, for the Respondent. [Order]. - The appellant has filed this appeal against the order of denial of permission for factory stuffing goods at their premises. 2. Brief facts of the case are that the appellant is a manufacturer exporter had requested for factory stuffing permission at their premises in accordance with Circular No. 60/2001-Cus., dated 1-11-2001. The permission....
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....tor of the appellant firm) is a Director. However, in the appellant firm, Shri Ramesh Bafna, father of the Director of the appellant firm is having shares. Hence, the factory stuffing permission cannot be granted. Aggrieved by the said order, the appellant is before me. 3. The learned Advocate for the appellant submitted that it is an admitted fact that there was a case of fraudulent expor....
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....sion is an administrative order which is not challengeable before this Tribunal. He also submitted that Shri Ramesh Bafna, father of Director of appellant firm is having interest in the appellant by way of acquiring shares in the appellant firm and hence the factory stuffing permission has rightly denied. In support of his contention he placed reliance on T.G. Merchant and Co. v. Collector of Cust....
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....e Commissioner has passed the order on an application filed by the applicant for grant of permission. If any order is passed against any representation made by the assessee, the same become quasi judicial order and is appealable order. The reliance placed by the learned DR in the case of T.G. Merchant and Co. is not relevant to the facts of this case. In fact, in that case, a decision has been tak....