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Pharmasia Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2004)(97)ECC427

ordinary costs incurred from the stage of procurement of raw materials till the completion of the finished products. Cost audit report procured by job work project reflects expenses on different elements of costing. On enquiry it was found that … them in terms of Section 4(1)(b) of Central Excise Act read with Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 is adopted for validation. At the end of each accounting year on finalization of cost sheet for … fact was admitted by Shri N. Sudhakar Rao in his statement dated 3-4-2001 and Y.N. Bhaskar Rao in his statement dated 22-6-2001. Manufacturing cost of

United RWAS Joint Action and Others Vs. Union of India and Others

Court : Delhi

Subject : Land Acquisition

PIL writ petitioner has also sought Central Bureau Investigation (CBI) enquiry but the same can await the CAG audit report; (VIII) that the word Consolidated Fund of Indiahas to be widely construed; (IX) that DISCOMs are akin to … DISCOMs; (IV) that DERC is to regulate tariff on the basis of cost incurred by DISCOMs-the value of the cost as potrayed by DISCOMs cannot … of more than Rs.2400 crores from the State as is apparent from the Delhi Electricity Reform (Transfer Scheme) Rules, 2001 and if the assets vested in DISCOMs are also taken into account then the funding enjoyed by them … the subject matter thereof fell under the discretionary powers of the Administrator; (C) that the procedure prescribed in Sub-section (3) of Section 20 of the CAG Act has not been followed; (D) reliance was placed on Bhuri Nath

Reliance Industries Ltd., H.R. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

issue of show cause notice in May 1999 to many manufacturers generally.6. It is further contended that the cost audit report in any event for a particular financial year is finalised and submitted to the company law department six … cost audit conducted of this unit in accordance with the terms of Section 233B of the Companies Act, 1956 showed the elements in question to … fabrics. The value, for the purpose of assessment therefore had to be determined in terms of the Valuation Rules. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that, for the period … for the appellant that the actual profit for that year was around 3.5%, and it is actual profit that it should be included and not

C.P. Vidya Niketan Inter College Shikshan Society Vs. Union of India

Court : Allahabad

Subject : Education

to the society on 13.5.2011. It was heard on 19.5.2011 on which date it was required to produce audit report along with other relevant details, documents and accounts. The application was rejected by the Chief Commissioner of Income … and (b) the applicant has not filed the mandatory audit report under Rule 16CC (Form 10BB). As such the application is not maintainable. 6. As … pollution control, inoculation, population control, pulse polio, AIDS control, leprosy centres; to provide copies, books, uniforms free of cost to the poor children of Scheduled Castes, Scheduled Tribes and other marginalised sections; to organize social cultural programmes … deviated from the object. The society was granted exemption upto assessment year 2001-02 and the assessment upto the year 2007-08 were pending. The respondents had … and has been granted a registration certificate under Section 12A of the Income Tax Act. The society … vide Registration Certificate No.375/2001-02 dated 13.7.2001 valid upto 31.7.2006. The certificate was renewed on 19.12.2006 for a

Tata Engineering and Locomotive Co. Ltd. Vs. Commissioner of Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Tariff Act, 1985; Central Excise Act - Sections 4 and 4(1); Central Motor Vehicles Rules

Reported in : 2008(56)BLJR238; 2007(123)ECC274; 2007(149)LC274(SC); 2007(218)ELT644(SC); 2007(3)SCALE519; 2007AIRSCW7700

the Department and no duty demand has been raised for that period. He also relied upon the statutory cost audit report as well the certification from Automobile Research Association of India. That in the absence of any finding directly … for rectification of mistake. Thereafter, the Tribunal passed order dated 11th January, 2001, dismissing the application for rectification of mistake. However, while passing the order … Tribunal. Certification from Automobile Research Association of India, which is a mandatory requirement under the Central Motor Vehicles Rules and VRDE, also shows that the specification of chassis of model No. 1612 are engine No. 697NA and … fact it is not so. 10. Central excise duty is payable under Section 4 of the Central Excise Act. Under Section 4(1)(a) of the Excise … with engine No. 692 DI engines and GBS 30 gear box whereas the chassis in question were

Asso.of Unified Tele.Serv.Prov.and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

with those appearing in annual accounts shall be submitted along with a copy of the published annual accounts audit report and duly audited quarterly statements, within 7 (seven) Calendar days of the date of signing of the audit … documents for all the services offered under the above referred UAs licences issued to reflect : i) Total cost and breakup of original and current cost i.e. cost after depreciation under separate heads for different category of … of India may audit the same in accordance with the provisions of Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of … others v. Union of India and others (2012) 3 SCC1and in the Presidential Reference, the opinion of … the TRAI, Service Providers (Maintenance of Books of Accounts and other Documents) Rules, 2002, it is requested that all necessary records/books of accounts circle/area-wise, on

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2004)(94)ECC261

judgments in the cases of Dai Ichi Karkaria (supra) and Union Carbide (supra).References were also made to the Cost Audit (Report) Rules 1968 and the Cost Audit (Records) Rules 1977 and it was argued that the principles embodied in CAS-4 … the Expenditure Department. Para (3) of the CBEC's Circular No. 258/92/96-CX dated 30.10.1996 contains these guidelines and the same is reproduced below:- "The matter has … in adjudication of show-cause notices invoking the extended period of limitation under the proviso to Sub-section (1) of Section 11A of the Central Excise Act. The rest of the appellants in the appeals before us are functionaries

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

yarn in terms of Rule 6(b)(ii) of the Central Excise (Valuation) Rules 1975 ['the Rules']. As per the cost audit report, assessee had misdeclared the value of the goods in question and inflated the dyeing cost during the relevant … Appellate Tribunal wherein and whereunder the Tribunal has reversed the order-in- original of the Commissioner dated 02nd February 2001 and deciding the issue regarding determination of assessable value against the Revenue in respect of intermediate product, i.e., … ORDERAshok Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against … Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against the

R.P. Gupta Vs. the State Nct of Delhi and anr.

Court : Delhi

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 34, 120, 420, 468, 336, 427, 499, 500 and 509; Code of Criminal Procedure (CrPC) - Sections 160, 204 and 482

Reported in : 2007(97)DRJ100

persistently failed to get the accounts audited and retrieve missing documents, which were pointed out in the Special Audit Report that led to appointment of an Administrator for getting the audit done. Despite appointment of 5 administrators after … Petitioner. The Petitioner further alleged that in the 2nd week of January 2001, the accused again published a defamatory letter and circulated it amongst the … the Petitioner and other members in false cases. 3. The Respondent on 31.10.1997 registered an FIR No. … it is accordingly dismissed. In the circumstances of the case the parties are left to bear their own costs. Criminal Procedure Code, 1973Section 482 - Indian Penal Code, 1860--Sections 499 & 500--Complaint for defamation--Order of discharge passed … back in all cases where the courts dropped proceedings by applying the rule in K.M. Mathew v. State of Kerala : 1992CriLJ3779 was not justified. … S. Ravindra Bhat, J.1. This present Petition, under Section 482, Cr. P.C. impugns the order dated 16.11.2004

Assistant Commissioner of Income Vs. Ramesh Chand Soni

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)81TTJ(Jodh.)253

letter dt. 24th Aug., 2000, from the AO by the assessee wherein also the date by which the audit report is to be furnished by the Chartered Accountant to the AO is not mentioned. So the assessee has … audit under Section 142(2A). Definitely, there is a violation of the mandatory rules. Even today it was not made clear as to whether any request … to Rs. 12,96,458 under Section 140A of the Act, On 8th March, 2001, the AO passed the assessment order under Section 158BC(c) of the Act. … appeal is dismissed.28. Ground No. 6 raised in the CO is that the assessee has pleaded to award costs. But the learned counsel has not been able to convince us regarding awarding of costs to the assessee. … CIT(A), Jodhpur dt. 27th March, 2002. CO No. 3/Jd/94 is cross-appeal by the assessee for the same