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Kanoria Chemicals and Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Reported in : 2000(68)ECC442

dated 31.8.1982. Before the revision was decided by the Government of India the Act was amended by the Finance Act 1982. Section 47 of the Finance Act, 1982 amended Section 4 of the Act and validated by inserting an explanation … Official Gazette. In exercise of the powers under Rule 8(1), the Central Government vide Notification No. 198/76-CE. dated 16.6.1976 had exempted the excisable goods of the description specified in column 3 of the table annexed to the

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

that assessment was altered (and the likelihood of its actually being adopted by the Revenue was reduced) by section 16 of the Finance Act 1923 ("FA 1923"), which gave effect to a recommendation in the report, published in … Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … purposes of those sections are “ (a) a revenue account prepared for the purposes of the Insurance Companies Act 1982 in respect of the whole of any separate revenue account required the company's long term business; (b) to

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the Finance Act, 1982 (14 of 1982). on such polyethylene films shall not be required to be paid in respect of such

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

should be charged to tax at 60 per cent. which is applicable to an industrial company under the Finance Act, 1982. At the outset, we would like to mention that this court has considered the case of the assessee-company … Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the following questions have been … attention to Circular No. 103 (see [1973] 88 ITR 80) (F. No. 166/1/73-I. T. (A1)), dated February 17, 1973, issued by the Central Board of

Kores (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1987)(29)ELT627TriDel

printing), not elsewhere specified." It will be useful also to set out the changes brought about by the Finance Act, 1982. (including pasteboard, millboard, strawboard, cardboard and corrugated board), AND ARTICLES THEREFORE SPECIFIED BELOW, in or in relation to … 1. The captioned appeal was originally filed as a revision application before the Central Government which, under Section 35P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for … will be useful to set out item 17 as it. stood from 16-3-1976 and during the material time. It reads as follows : "PAPER AND

Diamond Rubber Mills Vs. Superintendent, Central Excise, Lucknow Range ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 37; Central Excise Rules, 1944 - Rules 2, 9, 47 and 49; Central Excise (4th Amendment) Rules, 1982; Finance Act, 1982 - Sections 51

Reported in : 1986(7)ECC157; 1985(21)ELT646(All)

1983 Excise Law Times 239. This was a case in which the scope of Section 51 of the Finance Act, 1982, whereby retrospective effect was given to the amendments made in Rules 9 and 49 of the Central Excise … of Aligarh rubber belting including 'V belt and other rubber products which fall under Excise Tariff Item No. 16-A(4) of Schedule 1 to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). According

Sri Parimal and anr. Vs. State and ors.

Court : Patna

Subject : Civil

Statutory Interpretation by G.P. Singh, 4th Edition page 352-253).19. It is thus obvious that Part II of the Finance Act, 1982 is a comprehensive Code by itself. Where by reason of insertion a complete Code is included by repealing … of any violation of the provisions of the Finance Act, the Commercial Taxes authorities were duly empowered under Section 77(a) of the Finance Act to take a suitable action. But, the District Magistrate had no jurisdiction to … direction of the District Engineer, in paragraphs, 8, 10, 12, 15, and 16 of the counter-affidavit filed on behalf of the District Board, it was

V.R.M. Match Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(39)ELT149TriDel

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11A should be ignored or not. In our view Section 51 does not, in any manner, affect the

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

the purview of Sec. 11A of the Central Excises and Salt Act, 1944 and Sec. 51 of the Finance Act, 1982 cannot over-ride the provisions of Sec. 11A of the Central Excises and Salt Act. The Supreme Court, while … to have been issued under Sec. 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices and the demands covered by these … particular reference to the confession purported to have been recorded under Section 164 of the Code of Criminal Procedure. In the context of that case,

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Sections 3, 3(1) and 37; Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

Act and not by the Rules.;(B) CENTRAL EXCISE RULES, 1944 - Rules 9 & 49 AS AMENDED BY FINANCE ACT, 1982 -- Purport -- Rule 49 to be read in conjunction with Role 9 -- Postponement of collection of … of this Court has also challenged the amendments made to Rules 9 and 49 of the Rules and Section 51 of the Finance Act of 1982 (1982 Act). The challenge to these provisions are based on a … petitioner inspired by a ruling of the Delhi High Court rendered on 16-10-1980 to which we will make a detailed reference at a later stage