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Commissioner of Central, Ludhiana Vs. M/S. Renny Steel Castings (P) Lt ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

held by the Tribunal that facsimile copy permissible in view of Section 36B(1)(b) of the Central Excise Salt Act, 1944 and not Xerox copy which can be tampered with. This view of the Tribunal clearly signify that term … record the respondents are engaged in the manufacture of non-alloy steel ingots. Their factory was visited by the Central Excise officer on 3.9.2001, who conducted stock verification and found certain shortages in the inputs and excess in the

Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

Maharashtra.4. Having regard to the situs of the Tribunal, an appeal in terms of Section 35G of the Central Excise Act, 1944 was filed before the Delhi High Court. A Division Bench of the said Court relying on or on … only on the basis of statutory provisions and not anything else. While defining High Court in terms of Section 36B of the Act, the Parliament never, in our opinion, contemplated to have a situation of this nature.21. An

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 … 12B, 12C, 12D, 12E,, 14, 15, 35F, to 35D, 35E, 36, 36A, 36B, 37A, 37B, 37C, 37O, and 40 of the Central Excise Act; that … 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

Laxmi Narayan Sharma Vs. Superintendent, C. Ex. and Cus.

Court : Rajasthan

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 9(1), 36B, 37(B) and 119; Income Tax Act, 1961; Code of Criminal Procedure (CrPC) - Sections 245(2) and 482; Central Excise Rules - Rules 9(1), 53(2), 170, 173Q and 226

Reported in : 1996(87)ELT345(Raj); 1996(3)WLC394

and thus committed the offences punishable under Sections 9(l)(b), 9(l)(bb) and 9(l)(bbb) of the Central Excises and Salt Act, 1944 (for short, 'the Act') punishable under Section 9(l)(ii) of the Act.3. The Superintendent, Central Excise (Prosecution) accordingly filed … is engaged in the manufacture of irregular marbles slabs falling under Chapter 25 sub-heading No. 2504.21 of the Central Excise Tariff Act, 1985 and attracting liability to pay excise duty. On October 13, 1988, the officers of the … not to enter into fruitless litigation in the cases involving negligible or less amounts of evaded excise duty.10. Section 36B of the Act, empowers the Board issue orders, instruction and guidelines for the proper and effective administration of

Collector of Central Excise and Vs. Papyrus Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(24)ECC150

This appeal is directed against the impugned order-in-appeal No.86/WB/82 dated 18-3-1982 passed by the Appellate Collector, Customs & Central Excise, Calcutta. (i) That the impugned order-in-appeal was passed by the Appellate Collector of Central Excise, Calcutta on 18-3-1982. … second proviso to the said Sub-section (2) of Section 36. (v) That meanwhile the Central Excises & Salt Act, 1944 was amended by the Finance (No. 2) Act of 1980 making provisions for the constitution of this Tribunal … revision proceedings pending before the Government under erstwhile Section 36(2) of the Act into the appeal under new Section 36B of the Act or the question that the revision proceedings so pending shall be deemed to have been

M/S Glyph International Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

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 been made applicable … 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

Santosh Textile and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)(117)ECC350

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

Cce Delhi -1 (Now Principal Commissioner of Gst Delhi North) vs.jindal ...

Court : Delhi

Subject : Service Tax

tons of ingots per day. Further in his voluntary statement dated 25.04.2008 recorded under Section 14 of the Central Excise Act,1944, Sh. Mangat Rai, Director M/s. Jindal Nickel and Alloys Ltd., stated that one single batch of production contained … facie, agree with the submissions of the learned counsel that computer printouts are hit by the provisions of Section 36B(2) of the Central Excise Act. The genuineness of other loose slips is required to be established with corroborative

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

SANJIV KHANNA, J.: Question raised in the present writ petition is whether as per Section 35F of the Central Excise Act, 1944 (C.E. Act, for short) the petitioner- assessee on filing of second appeal before the Central Excise, Customs and … 32A to 32P (both inclusive), 33A, 34A, 35EE, 35F]. [35FF]. to 35-O (both inclusive), 35Q, [35R,]. 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A and 40. xxx 85. Appeals to the Commissioner of Central Excise (Appeals).- (1)

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

under:'83. Application of certain provisions of Act 1 of 1994.- The provisions of the following sections of the Central Excise Act, 1944 (1 of 1944) as in force from time to time, shall apply, so far as may be, in … 12D, 12E, 14, 15, 35F to 35O (both inclusive), 35Q, 36, 36A, 36B, 37A, 37B, 37C, 37D and 40'. The importance of this section is … the Travancore Cochin Charitable Societies Act, which impugns the service tax levied on its members by reason of Sections 64 to 96 of the Finance Act, 1994, (32 of 1994), as amended by Finance Act, 1998 (2