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Shilpraj Developers Pvt. Ltd. Vs. V.S. Gopalachar and/or His Successor ...

Court : Gujarat

Subject : CivilExcise

Acts : General Clauses Act, 1897 - Sections 27; General Clauses Regulations; Central Excise Act, 1944 - Sections 37C and 37C(1)

Reported in : (2006)1GLR415

the General Clauses Act is not available to the respondent authorities in light of Section 37C of the Central Excise Act, 1944. The said provision under the Central Excise Act requires under Clause (a) of Sub-section (1) that any decision

Rajshree Dyeing and Printing Mills Pvt. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37C

Reported in : 2005(190)ELT9(Guj)

Commissioner (Appeals) have remained uncontroverted. Reliance on behalf of the respondents on provisions of Section 37C of the Central Excise Act, 1944 are besides the point inasmuch as the said provision also requires that the order must be served by

Matigara Rolling Mills (P) Ltd. Vs. Commissioner of C. Ex.

Court : Kolkata

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35F and 37C

Reported in : 2006(193)ELT132(Cal),2007[7]STR363

the said refusal could be treated to be the service within the meaning of Section 37C of the Central Excise Act, 1944.3. Mr. Khaitan, ably assisted by Ms. Anurupa Banerjee, submitted that the refusal can be treated to be

Vadilal Industries Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35C(1), 35C(2), 37C, 37C(1) and 37C(2)

Reported in : 2006(197)ELT160(Guj)

ROM application was within the period of limitation. He also submitted that provisions of Section 35C(2) of the Central Excise Act, 1944 (the Act) which used the words 'from the date of the order' had to be construed to mean … been rightly held to be barred by limitation, and hence there was no scope for any intervention.12. Under Section 37C of the Act a provision is made prescribing the mode of service of any decision or order, any

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

Duncans Industries Ltd. Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 37C

Reported in : 1998(59)ECC286; 1998(97)ELT416(AP)

accordance with Section 51 of the Companies Act and the service of notice under Section 37C of the Central Excise Act should be read harmoniously with Section 51 of the Companies Act. No precedent has been cited by the … company since the alleged liability is barred by time under Section 11A of the Central Excises and Salt Act, 1944, which prescribes five years as the limitation. Service of notice on Sri Goenka, the Chairman of the petitioner-company,

Metal Powder Co. Ltd. Vs. Commr. of C. Ex. (Appeals), Tiruchirapalli

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11(1), 35A(4), 35A(5), 35F and 37C

Reported in : 1997(57)ECC209; 1997(89)ELT475(Mad)

petitioner company. Aggrieved by the same, the petitioner preferred an appeal before the first respondent, the Commissioner of Central Excise, (Appeals), Trichy and filed an application under Section 35F to get the benefit of proviso of the Central … filed an application under Section 35F to get the benefit of proviso of the Central Excises and Salt Act, 1944, hereinafter referred to as 'the Act'. By the impugned telegram dated 28-8-1996 the first respondent rejected the contentions … petitioner. It is not in accordance with law and procedure laid down under Section 11(1)(a) of the Act. Section 37C prescribes the mode of service of decisions, orders, summons, etc., under the act. In this connection, Section 37C(1)(a)

Margra Industries Ltd. and Mohan Vs. C.C. and Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

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

M/S. Thayar Tours and Travels Vs. Cce, St Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

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

Arun Kumar Saha and Anr. Vs. Union of India and Ors.

Court : Kolkata

Subject : Service Tax

and, therefore, it is erroneous and ought to be interfered. Moreover, he refers to Section 37C of the Central Excise Act 1944 and submits that, speed post was not a prescribed mode of service at the material point of time.