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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,

Lakhanpal National Ltd. Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 33 and 35Q

Reported in : 1993(63)ELT61(Bom)

to be furnished within one week. Excise - interim order - Sections 11A, 33 and 35 Q of Central Excise Act, 1944 - petitioner applied for continuation of ad interim Order passed - petitioner contended that under Section 35 Q … since it has got wide impact. As far as interim relief is concerned, Mr. Hidaytulla urged that under Section 35Q of the Central Excises and Salt Act, 1944, a person who is entitled or required to appear before

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 … 12A, 12E, 12C, 12D, 12B, 14, 15, 35F, to 35O (both inclusive) 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40.Central Excise Act:Section 12-A. … 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

Dilip Kumar Vs. Union of India

Court : Karnataka

Subject : Service Tax

learned Counsel for the petitioner, it is useful to extract Section 146-A of the Customs Act, 1962 and Section 35Q of the Central Excise Act, 1944 providing appearance by authorized representatives, which runs thus:146. . Appearance by authorized … 1982 IS ULTRA VIRES CUSTOMS ACT, 1962 AND RULE12OF CENTRAL EXCISE (APPEALS) RULES, 2001 IS ULTRA VIRES THE CENTRAL EXCISE ACT, 1944 & ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, RAM MOHAN REDDY. J, MADE THE

Dilip Kumar Vs. Union of India, Ministry of Finance and Another

Court : Karnataka

Subject : Service Tax

learned Counsel for the petitioner, it is useful to extract Section 146-A of the Customs Act, 1962 and Section 35Q of the Central Excise Act, 1944 providing appearance by authorized representatives, which runs thus: 146A. Appearance by authorized … ultra vires Customs Act, 1962 and Rule 12 of Central Excise (Appeals) Rules, 2001 is ultra vires the Central Excise Act, 1944 and etc.,) 1. An advocate enrolled in the Karnataka State Bar Council on 04.08.2006 and a legal practitioner

Anandeshwar Pande Vs. Collector of Central Excise

Court : Allahabad

Subject : ExciseCivil

Acts : Central Excise Rule, 1944 - Rules 57A, 173Q(1), 198 and 232B; Central Excise Act, 1944 - Sections 35C and 35Q

Reported in : 1992(39)ECC139; 1991(52)ELT367(All)

by the company with a view to evade the duty payable according to law.6. Section 35Q of the Central Excise Act provides for appearance of a person by his authorised representative, sub-section (2) defines who an authorised representative is. … on no facts--Cannot be interfered with--Central Excise Rules, 1944, Rules 173Q(1)(d), 198.--Central Excises and salt Act (1 of 1944), Section 35-Q.;Notice - Central excise--petitioner filing writ petitions, attaching copy of show cause notice and contending that show cause

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

11B, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 14AA, 15, 33A, 35F, 35FF, to 350 (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40”.7. Section 35EE of Central Excise Act, 1944 has … intend to make repetition of the law and procedure relating to various subjects incorporated in different sections of Central Excise Act, 1944 referred to in Section 83 of the Finance Act 1994, adoption of relevant applicable provisions of that Act

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, … 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,

Lakhanpal National Ltd. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (1992)LC516Tri(Mum.)bai

35B of the Central Excises & Salt Act, 1944, any decision or order passed by the Collector of Central Excise as an adjudicating authority is appealable. In view of the fact that the case is a complicated one … record were also present during the personal hearing. Notwithstanding this, the Collector has taken a view that under Section 35Q of Central Excises & Salt Act, 1944, separate letter of authority from the assessee is required for the

T.K. Abdul Jabbar (Died) Vs. Collector of C.Ex. and Customs

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(1), 9(2), 10, 52A, 53, 173G(2), 173Q, 174 and 210; Central Excise Act, 1944 - Sections 35, 35A and 35Q

Reported in : 1989(44)ELT610(Mad)

Matched in: Advocate D. Peter Francis, Adv. T. Somasundaram, Additional Central Government Standing Counsel