TaxTMI 
TaxTMI 
2015 (7) TMI 392
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....res the Finance Act, 1994 and/or Articles 14, 19(1)(g), 21, 265 and 300A of the Constitution of India. 2) At the outset and before any arguments on merits were addressed, Mr. Jetly appearing for the Respondents raised a preliminary objection to the maintainability of this Writ Petition. He would submit that against the order passed by Respondent No. 3, namely, the Commissioner of Central Excise, Thane II, an Appeal lies to the Appellate Tribunal. In that regard, our attention was invited to sub section (1) of section 86 of the Finance Act, 1994 as amended from time to time. It was submitted that whether the circular would govern the controversy or whether the controversy must be dealt with strictly in terms of the statutory provisions and ....
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.... intended that Association of Persons and their acts are to be brought to tax, there are specific provisions, which are incorporated in the concerned statute. Therefore, reliance upon the general concept of joint venture and which is to be found in the Hon'ble Supreme Court's decision in the case of New Horizons Limited vs. Union of India reported in 1995 1 SCC 478 and in the case of Gammon India Limited vs. Commissioner of Customs, Mumbai reported in 2011 (269) ELT 289 (SC) does not enable the authority to issue the Circular and thereafter bring the arrangement, which is ordinarily on a principal to principal basis, to tax as an Association of Persons or such other known legal entity. In the circumstances, no useful purpose will be....
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....978/-, interest and penalty thereon. The Noticee, namely, the Petitioner filed a detailed reply and denied and refuted the allegations. Thereafter, at the oral hearing before the Commissioner, extensive arguments were canvassed and which touch some disputed facts and merits. The Commissioner's findings may refer to a Circular issued by the Board, but prima facie, it is not entirely based on the same. It is based on some understanding of the legal provisions by the Commissioner and their applicability to the given facts and circumstances. That may not be entirely accurate as urged before us. Similarly, the Hon'ble Madras High Court has also in somewhat similar backdrop clarified that merely making a reference to some Circular would n....