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Moriroku Ut India (P) Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Sales Tax/VATExcise

Acts : Companies Act, 1956; Uttar Pradesh Trade Tax Act, 1948 - Sections 2, 3, 3A, 3D, 3F, 3H, 9 and 21; Central Excise Act, 1944 - Sections 3 and 4(1); Income Tax Act, 1961 - Sections 35D; Electricity Act; Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Rules 3 and 6; Customs Valuation (Determination of price of Imported Goods) Rules, 1988 - Rule 9(1)

Reported in : 2008(224)ELT365(SC); JT2008(3)SC508; 2008(4)SCALE27; (2008)4SCC548; (2008)15VST559(SC); 2008AIRSCW2376

that effect - Impugned judgment of High Court set aside - Appeal allowed.[para 8, 19, 20, 22] - CENTRAL EXCISE ACT, 1944. Section 4 & Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, Rule 6 & U.P. Trade … other hand, amortisation generally is to write off the entire cost. The concept of amortisation is indicated in Section 35D of the Income- tax Act, 1961. It refers to amortisation of preliminary expenses. These are, however, differences only

Perfect Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1990)LC332Tri(Delhi)

and other documents. He emphasised that the instant case is a case under the Central Excises and Salt Act, 1944 and Section 35D of the Act provides for the "Procedure of Appellate Tribunal". Its Sub-section (1) expressly provides … support to his submissions he cited the following cases -Metal Extruders (I) Pvt. Ltd., Bombay v. Collector of Central Excise, (ii) Commissioner of Income Tax v. Steel Cast Corporation, (1977) 107 1TR 683.2. Opposing the request Shri A.K.

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

dismissing the appeals for non-compliance of the orders passed by it directing predeposit under Section 35F of the Central Excise Act, 1944 ('Central Excise Act' for short) or under 129E of the Customs Act, 1962 (in short the 'Customs Act').2. … had dismissed the appeal for non-compliance of the order directing predeposit in violation of the provisions contained in Section 35D of the Central Excise Act and had thus exceeded his jurisdiction. In Indrajit Jash the petitioner has challenged

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing supplementary order and for formulating revised questions, if needed. The … mistake is brought to its notice by the Commissioner of Central Excise or the other party to appeal.Section 35D(1) reads as under : 6. The relevant portion of Section 129C of the Customs Act, 1962 reads as

Sarabhai Electronics Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 129C(1), 129C(2), 129C(5) and 129C(6); Central Excise Rules, 1944 - Rules 9(1), 52A, 53, 173B, 173F, 173G(2), 173G(4), 173-O, 173Q(1) and 174; Central Excise Act, 1944 - Sections 6 and 35D

Reported in : 1990(53)ELT549(Guj)

under Tariff Item 33DD of the First Schedule to the Central Excises and Salt Act, 1944, under a Central Excise Licence dated May 14, 1984. Petitioners got the computers manufactured by supplying raw materials from two independent manufacturers, … while keeping the appeal filed before the appellate Tribunal pending and awaiting decision thereon, on merits ?' 10. Section 35D of the Act provides for the procedure to be adopted by the appellate Tribunal. As provided in this

All India Tax Payers Welfare Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 66, 68, 68(1), 70, 71A and 83; Central Excise Act, 1944 - Sections 1B, 9C, 9D, 11, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F, 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40; Finance Act, 2003 - Sections 66, 669(1) and 68; Finance Act, 2004 - Sections 83; Central Excises Act, 1944 - Sections 9C, 9D, 11, 11B, 11BB, 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E, 14, 15, 35F to 35O, 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40; Service Tax Rules, 1997 - Rules 2, 12 and 17

Reported in : (2006)205CTR(Mad)360; 2006[4]STR14

is to collect service tax from the users of service as contemplated Under Sections 12A and 12B of Central Excise Act, 1944. The second respondent rightly mentioned in all bills the details including service tax which is payable by the … 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the … that every person providing taxable service to any person shall pay service tax at the rates specified in Section 68(1) of the Finance Act in such manner and within such period as may be prescribed under the

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed by the Custom Excise & Service Tax … filed against such an order without availing the statutory remedy of appeal to the Supreme Court provided under Section 35D of the Act. Argument by the petitioner therein, based on the judgment of the Supreme Court in L.

India Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(33)ECC188

manufacturers for goods removed for export under B-l Bond as provided under Rules 12 and 13 of the Central Excise Rules, 1944. The appellants had urged in their appeals before the East Regional Bench, Calcutta, that Rules 3 … cess would be payable on Jute Manufactures exported under Bond under Rule 13 of Central Excises and Salt Act, 1944. (b) Jute Manufactures Cess Act, 1983 came into force w.e.f. 01-05-1984 and became effective from 15-09-1984. Cess on … that the question of levy of cess is within the jurisdiction of the Regional Bench as provided in Section 35D of the Act and have sought for transfer of appeal to the Regional Bench for hearing and final

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

provisions of Section 146A(2)(c) of the Customs Act and identical provision, that is, contained in Section 35Q(2)(c) of Central Excise Act, 1944 (in short the 'Excise Act') as also in Section 83 of the Finance Act, 1994, which by incorporation, … submitted that the said situation is not cured even if the regard is had to Section 12 and Section 35D of the Excise Act.(iii) The learned Counsel for the petitioners also sought to place reliance on the parliamentary

Elpro International Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1996)(81)ELT598TriDel

contention. Continuing further, he submitted that the power conferred under Section 35D of the Central Excises & Salt Act, 1944 upon the President to constitute a Special Bench of Two Members only relate to procedure for hearing of … be done by one judge. Tribunal decision in the case of Shree Laxmi Textile Mills v. Collector of Central Excise, reported in 1993 (66) E.L.T. 459 (Tribunal) was also cited to support the argument that the same Bench