Advanced Search Results

India Pistons Limited Vs. Assistant Collector of Central Excise, Madra ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Rules, 1944 - Rule 223-A; Central Excise Act - Sections 11-A; Central Excises Act - Sections 35, 35-B(2), 35-EE and 35-EE(2); Customs Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 - Rule 41

Reported in : 1987(12)ECC243; 1987(27)ELT651(Mad)

Tribunal was not maintainable, in view of the amendments to the Central Excises & Salt Act by the Finance Act, 1984. It was stated that any appeal in respect of loss of goods or shortage of goods in the … 25-5-1983 stating inter alia that the demand made by the first respondent was carried under the provisions of Section 11-A of the Central Excise Act. It was further contended that the discrepancies noticed were only due to … Excise, Nungambakkam, Madras) acting under the powers vested in him under section 35-B(2) of the Central Excises and Salt Act, directed the Superintended of Central

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

the first proviso to sub-section (1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of, or connected with, such appeal … mandatory pre-deposit at the time of filing an appeal, is an unreasonable condition? 2) Whether amendment made to Section 35 F of the Act has a retrospective operation? 3) What order? Legal Frame work: 13. At this stage,

Collector of Central Excise Vs. Sarabhai Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1986)(26)ELT1057TriDel

which destroys a cause of action should not be given retrospective effect. The amendment brought about in 1984 Finance Act to Section 35-E which came into effect on 11.5.84 neither by implication nor otherwise could be given retrospective

Commissioner of Income-tax Vs. M.K. Vaidya

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 17, 17(2), 17(3), 28, 36, 40A(5), 80J and 119

Reported in : [1997]224ITR186(KAR); [1997]224ITR186(Karn)

Clause (vi) was to be in operation from April 1, 1985, however, it was omitted while enacting the Finance Act, 1985. Clause 20 of the Memorandum explaining the provisions of the Finance Bill, 1985, states that, as a … is attracted and that the principle underlying clause (vi) inserted in section 17(2) by the Taxation Laws (Amendment) Act, 1984, could be looked at for this purpose. Section 17(2)(iii) reads - ''perquisite' includes - .... (iii) the value … section 40A(5) was suitably amended while inserting clause (vi) to section 17(2). 35. Relying upon the two decisions of the Madras High Court in CIT

Food Specialities Ltd. Vs. Assistant Commissioner of Income Tax.

Court : Delhi

Subject : Direct Taxation

Reported in : (1995)52TTJ(Del)554

under the relevant statute, deduction was permissible in view of the proviso to S. 43B inserted by the Finance Act of 1987 w.e.f. 1st April, 1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court … trading receipts of the assessee. assessed is admittedly following the mercantile system of accounting. As on 31st Dec., 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … formed employee, S. 40A(6) is inapplicable. Shri Dastur contended that the said section is a disallowed provision and that it must be strictly followed. It

Madras Refineries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(5)LC1943Tri(Delhi)

may appeal to the Appellate Tribunal against such order- 5. But then Section 35B was amended by the Finance Act, 1984. By the amendment, a proviso reading as under was added- "Provided that no appeal shall lie to the … arise out of revision petitions filed before the Central Government.3. By virtue of the provisions contained in Section 35-P (2), the proceedings were transferred to the Tribunal to be heard as if they were appeals, from the

Collector of C. Ex. and Cus. Vs. Bajaj Tempo Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1991)LC377Tri(Mum.)bai

Collector of Central Excise and Customs, could exercise his powers, under Section 129-D(2), Sub-section (3) was amended vide Finance Act, 1984, reducing the limitation prescribed for review, from "two years" to "one year". As submitted by the learned JDR, … v. Sarabhai Chemicals, 1986 (26) ELT 1057, where the Tribunal had before it, the identical amendment in Section 35-E(3) of the Central Excises and Salt Act, 1944. The Tribunal has examined the same issue, and seeking support

Collector of Central Excise Vs. Triveni Engineering Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(10)LC365Tri(Delhi)

are not maintainable in view of the amendment to the Central Excises and Salt Act, 1944 by the Finance Act, 1984. He elaborated that any appeal in respect of loss of goods or shortage of goods in a factory … before the Govt. of India and not before the Tribunal in view of the newly added proviso to Section 35 B of the Central Excises and Salt Act, 1944. He further submitted that it is an admitted fact

India Pistons Limited Represented by Its Director K.V. Shetty Vs. Unio ...

Court : Chennai

Subject : Excise

Reported in : (1997)1MLJ259

on the ground that consequent to the amendment of Section 35 and insertion of Section 35-EE by the Finance Act, 1984, the subject matter cannot be dealt with by the Appellate Tribunal and hence, the appeal was liable to

Food Specialities Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1995)54ITD352(Delhi)

under the relevant statute, deduction was permissible in view of the proviso to Section 43B inserted by the Finance Act of 1987 w.e.f. 1-4-1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court in the … trading receipts of the assessee. Assessee is admittedly following the mercantile system of accounting. As on 31st December, 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … trading receipt.9A. In the case of Punjab Distilling Industries Ltd. v. CIT[1959] 35 ITR 519 (SC), assessee carried on the business of sale of liquor