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Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

from orders passed by Appellate Tribunals (constituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944). Hitherto before, the instant jurisdiction was vested with High Courts. The pointed issue canvassed in this behalf is, … Supreme Court. (ix) The NTT Act omitted Sections 35G, 35H, 35I and 35J of the Excise Act. The instant enactment provided for an appeal from … had been assessed, an executive-appellate remedy was provided for, before the Appellate Assistant Commissioner of Income Tax (under Section 30 of the 1922 Act). A further quasi-judicial appellate remedy, from decisions rendered by the first appellate authority,

Procter and Gamble India Ltd. Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985; Companies Act

Reported in : 1994(46)ECC166; 1994(69)ELT442(AP)

Matched in: Advocate Ashok Desai, Adv. for ;C.R. Sridharan, Adv. P. Innayya Reddy, Senior Standing Counsel for the Central Government