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Dhariwal Inds. Ltd., R.P. Dayama, Vs. C.C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Mahindra and Mahindra Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2005)(186)ELT216Tri(Mum.)bai

not more than an order of a Commissioner at the best.2.3 An appeal under Section 35B of the Central Excise Act, 1944 be entertained against an order of a Commissioner as an adjudicating authority. In this case the Commissioner has … 1.1 Appellants are an assessee manufacturing and clearing "Tractors" falling under chapter heading 8701 of the Central Excise Tariff.Tractors are exempt from duty vide notification 23/2004 CE dated 8.07.2004. They … learned plea were made by both sides on the interpretation of Rule 6b, the levy of Education Cess under Finance Act and Catena of decision

Gujarat Gas Co. Ltd. Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Reported in : [2000]111TAXMAN144(Guj)

the first time under Tariff Item 18-E which was added on 16-3-1972 in the Central Excise and Salt Act, 1944. In all these mills, the duty was charged by the excise authorities under the Tariff Item 1 S-E … law. The Assistant Collector rejected that claim. Consequently, the appellant went up in appeal to the Collector of Central Excise who rejected its appeal. The Collector rejected the appeal with the following observations :'The crucial point in appeal … Smith, Woolf and Jowell, Judicial Review of Administrative Action, 5th edn. (1995), Chapter 11 (Procedural Fairness : Fettering of Discretion) :'11 -00 1. A decision-making

Commissioner of Central Excise and Service Tax Large Taxpayer Unit, Ch ...

Court : Chennai

Subject : Land Acquisition

order. Therefore, an application for rectification of mistake, in terms of sub-section (2) of section 35C of the Central Excise Act, 1944, was filed in E/ROM/62/2010. However, the said application came to be disposed of, vide Misc Order No.371/2011, dated … appeal are that M/s.Chempast Sanmar Ltd, PVC Division, respondent herein, are manufacturers of denatured ethyl alcohol, falling under Chapter sub-heading 2204.00 of the first schedule to the Central Excise Tariff Act, 1985, as it stood at the … dropped the proposal to adopt the price of comparable goods, under Rule 6b(i) of the Central Excise (Valuation) Rules, 1975 and ordered that the value

Sandoz Private Ltd. Vs. The Union Of India

Court : Supreme Court of India

Subject : Excise

Service Tax Appellate Tribunal16 unsuccessfully. After exhausting that remedy and allowing decision of the statutory authorities under the Central Excise Act, 194417 as final, the respondent-Company chose to file 16 for short, “the CESTAT” 17 for short, “1944 Act” … 2020 claims to be hundred per cent Export Oriented Unit8 engaged in the manufacture of goods falling under Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 and for that purpose, the appellant has … 2012 and March 2013 and admittedly, before issue of the impugned circular. 6b. The respondent-Company (DTA Unit) had filed refund application before the Joint Director

The Calcutta Jute Manufacturing Company Ltd. and anr. Vs. Jute Manufac ...

Court : Kolkata

Subject : Constitution

Reported in : 1998(59)ECC92

Development Council Act, 1983. As noticed hereinbefore under Section 3(4) of the 1983 Act the provision of the Central Excise Act, 1944 and the Rules made thereunder shall apply in relation to the levy and collection of the said Cess. … has been defined as multiple (folded) or cabled and consists of unbleached and bleached yarns.15. Clause 53.07 of Chapter 53 which deals with other vegetable Texitile Fibres, Paper Yarn, Woven Fabrics of such Yarn provides for the … a reaction set in favouring literal construction. (See Brandling v. Barrington (1927) 6B & C 467 at p. 475; A-G v. Sillem (1864) 2H &

Premier Footwear Products (P) Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2006)(113)ECC483

Central Excise Act and also proposed penalty on M/s. PFP under Rule 173Q of the Central Excise Rules, 1944/ Rule 25 of the Central Excise (No. 2) Rules, 2001/Rule 25 of the Central Excise Rules, 2002 and … to them on. 12.12.2003, invoking the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, demanding duty on Rubber Sole sheets as applicable to Sub Heading 4016.19 of the CETA Schedule and duty … cleared from the factory upto 30.06.2000 was determined in terms of Rule 6b(ii) of the Central Excise (Valuation) Rules, 1975 and the assessable value of … "surface-working" and not "further working" in terms of Note No. 9 to Chapter 40 of the CETA schedule and therefore the product remained as vulcanised

Ekantika Copiers (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(56)ELT350TriDel

Central Boards of Revenue Act, 1963 (54 of 1963) (hereinafter in this Chapter referred to as the Board) or the Appellate Collector of Central Excise … from a common order-in-appeal No. 416 to 428 CE/Meerut/84 dated 13th July, 1984 passed by the Collector of Central Excise (Appeals), New Delhi. In column No. 3 of the appeal memo, the date of communication has been mentioned … Appellate Tribunal." Shri Jain has referred to the provisions of Section 35B of the Central Excises and Salt Act, 1944 and Sub-section (1) provides that "Any person aggrieved by any of the following orders may appeal to the … instrument of Partnership. Furthermore, cancellation of registration may be effected under R. 6B. The provisions in this section are substantially different from those in Section

Beauty Dyers Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 96ZQ; Central Excise Act, 1944 - Sections 3A and 37

Reported in : 2002LC291(Madras); 2004(163)ELT28(Mad)

Central Excise Rules, 1944 issued by the 1st respondent as ultra vires Section 34 and 37 of the Central Excise Act, 1944 as it offends Articles 14, 19(1)(g) and 265 of the Constitution of India insofar as the petitioner is … petitioner-association in W.P. No. 19884/99 are engaged in the process of cotton fabrics and man-made fabrics falling under Chapter 52, 54 and 55 of the Central Excise Tariff Act, 1985. The Central Government introduced a scheme enacting … follows :-'The tax amount which they should have paid as per Section 6B remained with the appellant during the entire period and they would have

Collector of C. Ex. Vs. Oswal Petrochemicals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1994)(69)ELT497Tri(Mum.)bai

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai