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J and K Cigarettes Ltd. and ors. Vs. Collector of Central Excise and o ...

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9D, 9D(1), 9D(2), 11DDA, 13, 14, 14A and 33A; Customs Act; Evidence Act - Sections 24, 32, 32(2) and 33; Foreign Exchange Regulation Act, 1973; Foreign Exchange Regulation Act, 1973; Central Excise Rules - Rule 52 and 52A; Constitution of India - Article 14

Reported in : 2009(242)ELT189(Del)

the same petitioner raise identical issue which relates to the constitutional validity and/or interpretation of the provisions of Section 9D of the Central Excise and Salt Act, 1944 (hereinafter referred to as the Act'). For this purpose, we … dated 12.9.97 for want ofpre-deposit (copies enclosed). 1897/1992 The CEGAT after considering the application underSection 35F of the Central Excise Act, 1944 seeking waiver of the pre-depositof the Duty and penalty demanded, dismissed the same and directed thepetitioner and the

M/S. Wellsuit Glass and Ceramic Pvt. Limited and Another Vs. Commissio ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Land Acquisition

are factual irregularities in the Panchnamas prepared by the investigation justifying cross-examination of the panchas. In this regard Section 9D of the Central Excise Act, 1944 is reproduced below:- SECTION 9D. Relevancy of statements under certain circumstances. (1). … interest and also imposed an equivalent amount of penalty as per the provisions of Section 11AC of the Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. In addition, a penalty of Rs. 50 Lakhs has

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 … tax as they apply in relation to a duty of Excise (9C, 9D, 11, 1B, (11BB), 11C, 11D, 12, 12A, 12B, 12C, 12D, 12E,, 14, … 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

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

expressions not defined in Chapter V but used therein shall bear the same meaning as given in the Central Excise Act, 1944. Section 66 stated that service tax shall be levied at the rate of five per cent of the value … Section 73 dealt with value of taxable services escaping assessment. Section 83 inter alia stated that Section 9C, 9D, 11B etc. of the Central Excise Act shall apply also to collection and recovery of service tax. Further,

Anil Goel Vs. Commissioner of Customs

Court : Delhi

Subject : MRTP

clinches the issue in favour of the appellant. In that case, the validity of Section 9D of the Central Excise Act, 1944 was in question. The said Section 9D of the Central Excise Act, 1944 reads as under:9D. Relevancy of

Arun Gupta Vs. Commissioner of Customs

Court : Delhi

Subject : MRTP

clinches the issue in favour of the appellant. In that case, the validity of Section 9D of the Central Excise Act, 1944 was in question. The said Section 9D of the Central Excise Act, 1944 reads as under:9D. Relevancy of

Anil Goel Vs. Commissioner of Customs

Court : Delhi

Subject : MRTP

clinches the issue in favour of the appellant. In that case, the validity of Section 9D of the Central Excise Act, 1944 was in question. The said Section 9D of the Central Excise Act, 1944 reads as under:9D. Relevancy of

Basudev Garg Vs. Commissioner of Customs

Court : Delhi

Subject : MRTP

clinches the issue in favour of the appellant. In that case, the validity of Section 9D of the Central Excise Act, 1944 was in question. The said Section 9D of the Central Excise Act, 1944 reads as under:9D. Relevancy of

Commnr. of Customs (Port), Chennai Vs. Toyota Kirloskar Motor Pvt. Ltd ...

Court : Supreme Court of India

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 2(22), 2(23), 14, 14(1), 14(1A), 46, 50 and 156; Customs Act, 1962; Customs Tariff Act, 1975; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8, 9, 9(1) and 9D

Reported in : 2007(119)ECC326; 2007LC326(SC); 2007(213)ELT4(SC); 2007(8)SCALE151; (2007)5SCC371; 2007(2)LC834(SC)

the imported goods. It was submitted that a conjoint reading of the provisions of Section 14(1) of the Central Excise and Salt Act, 1944 and Rules 3, 4 and 9(1)(c) of the Rules, would clearly show that the … under import. Thus, the payments under 'lump sum payments heading' also do not satisfy the requirement under Rule 9D(c) of the payments being 'related to the imported goods' or being a condition of sale of the goods

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

order-in-original, so also, the CESTAT erred in failing to appreciate the very statutory mandate and opportunity provided under Section 9D of the Central Excise Act, 1944, thereby denying an opportunity of cross examination of the witnesses; b. In … 30/5, Gali No.6, Master Mohalla, Libaspur and offered Rs.25 lakhs towards the duty and other liability under the Central Excise Act, 1944.8. The said event has culminated into an investigation and aShow Cause Notice on 7th November, 2013 was issued