Advanced Search Results

Commissioner of Central Excise and Customs Vs. M/S. Venus Castings (P) ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules - Rule 96ZO(3); Constitution of India - Article 136; Finance Act, 1997; Central Excice Act, 1944 - Sections 3A(4) and 35L

Reported in : 2000(69)ECC1; 2000LC9(SC); 2000(117)ELT273(SC); JT2000(4)SC77; 2000(3)SCALE64; (2000)4SCC206; [2000]2SCR988

of production in respect of notified goods. This clause came to be inserted in the Act by the Finance Act, 1997. The intention to introduce this provision appears to be that in certain sectors, like induction furnaces, steel re-rolled … under the Act in terms of Rule 96ZO(3) of the Central Excise Rules cannot claim the benefit of Section 34(4) for determination of actual production and re-determination of amount of duty payable by him with reference to the

Varnica Herbs, Rep. by Power of Attorney V. Viswanathan Vs. Central Bo ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 4A, 37B and 38B; Standards of Weights and Measures Act, 1976 - Sections 82 and 83; Standards of Weights and Measurements (Packaged Commodities) Rules, 1977 - Rules 2, 6, 17, 34 and 34(1); Constitution of India - Articles 14, 19(1) and 265; Central Excise Tariff Act, 1985; Finance Act, 1997 - Sections 82

Reported in : 2004(91)ECC493; 2003LC387(Madras); 2004(163)ELT160(Mad)

Central Government introduced Section 4A of the Act with effect from 14.5.1997 as per Section 82 of the Finance Act, 1997, which contains a special provision for the valuation of excisable goods with reference to retail sale price, if … relate to exemptions. Rule 34 provides for exemption in respect of certain packages. The relevant provision contained in Section 34 is to the following effect :- 34. Exemption in respect of certain packages. - (1)Nothing contained in these

Rastriya Ispat Nigam Ltd. a Government of India Undertaking Through It ...

Court : Mumbai

Subject : ArbitrationService Tax

Acts : Arbitration and Conciliation Act, 1996 - Sections 34; Motor Transport Workers Act, 1961; Finance Act, 1994 - Sections 65 and 65(6); Finance Act, 1997 - Sections 88; Finance Act, 2000 - Sections 116; Motor Vehicles Act, 1988 - Sections 2 and 66(3)

Reported in : 2008[11]STR453; [2008]14STT328

of the said contract, Section 65 of the Finance Act, 1994 was substituted by Section 88 of the Finance Act, 1997 whereby 5% service tax was introduced on various services including on clearing and forwarding agent.6. On 05/11/1997 vide … dated 4th July, 2005 passed by the learned Single Judge in Arbitration Petition No. 364 of 2004 under Section 34 of the Arbitration and Conciliation Act-1996 (for short, 'The Act') whereby, the award dated 25th May, 2004 passed

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions … and, if the interpretation is open to doubt, the construction most beneficial to the subject must be adopted. Section 34(1)(a), before it was amended in 1956, provided for the genus out of which, by the Income-tax (Amendment) Act,

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 2, 2(9), 2(19), 2(20), 6-A, 6-C(1), 6-C(2), 7, 7-A, 8, 13, 13(1), 27, 28, 34, 34(2), 34(3), 35, 36, 37, 37-A, 40-A, 41, 42, 45, 45(1), 48, 50, 50-A, 51, 52, 53, 54, 55 and 61; Constitution of India - Articles 19, 20, 20(1), 21, 47, 124, 217, 226 and 371D; Code of Criminal Procedure (CrPC) , 1973 - Sections 155(2), 156(1), 165, 165(2), 165(4), 397, 452(2), 482 and 561-A; Madras Abkari Act, 1886 - Sections 55; Motor Vehicles Act; Andhra Pradesh General Sales-tax Act; Foodgrains - Prices and Stocks (Display and Control) Order, 1967; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2; Hire Purchase Act, 1972; Indian Penal Code (IPC), 1860 - Sections 304-A; Madras Prohibition Act, 1937; Andhra Pradesh Prohibition (Amendmend) Act, 1995; Cess an

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

trial - Common Cause, a Registered Society v. Union of India, AIR 1997 S.C 1538 (iv) Right of prisoners to interview -Prabha Dutt v. Union … of the seizure of the vehicle and initiation of the proceedings has been placed on Clause (e) of Section 34 of the A.P. Excise Act and Section 7-A of the A.P. Prohibition Act inter alia on the ground … two months back he purchased the above lorry second person Kondal Rao and third person Mahender Reddy have financed the amount to purchase the jaggery at Kamareddy to transport the same to Suryapet, Thungaturti and Tirumalagiri of

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, and … of Section 4A of the Act, it would be clear that where there is a general exemption like Section 34 under the SWM (PC) Rules such goods and/or packages of such goods shall not be covered by Section

Vijay Kumar Chopra Vs. Hind Samachar Ltd.

Court : Company Law Board CLB

Subject : Company

Reported in : (2002)108CompCas115

of section 9 of the Act. The same proposition has also been reiterated in O.P.Gupta v. Shiv General Finance (P.) Ltd. [1977] 47 Comp. Cas. 279 (Delhi).6. He further submitted as follows : It is the statutory … As has been held in Lloyds Steel Industries Ltd.v. ONGC Ltd. AIR 1997 Bom.337, the Court, before referring the parties to arbitration in terms of … India v. Yadav Engineer & Contractor [1982] 2 SCC 499, the Supreme Court has held, with reference to section 34 of the 1940 Arbitration Act, that appearing and contesting the interlocutory application by seeking cither vacation/modification thereof cannot

Pgo Processors Pvt. Ltd. Vs. Additional Commissioner

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 2F, 3, 3A, 3A(1), 3A(2), 3A(3) and 3A(4); Rajasthan Sales Tax Act; Central Sales Tax Act; Central Excise Tariff Act, 1985; Finance Act, 1997; Customs Tariff Act, 1975 - Sections 3; Companies Act, 1956 - Sections 34; Indian Penal Code (IPC) - Sections 109, 116 and 161; Central Excise Rules - Rules 57(G), 57(T), 174, 174(1), 174(11) and 209A; Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 - Rule 2

Reported in : 2000(116)ELT32(Raj); 2000(1)WLC29; 1999(1)WLN377

the First and Second Schedules and shall be collected in such manner as prescribed under the Rules.6. By Finance Act, 1997, Section 3A was introduced in the Act empowering the Central Govt, to charge excise duty on the basis of … company duly registered under the Companies Act, 1956, is a distinct and separate Juristic person by virtue of Section 34 of the Companies Act, 1956. It has a legal personality of its own distinct and separate from its

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

India. Therefore, the petitioners challenged the constitutional validity of Chapter V of Finance Act, 1994 as amended by Finance Act, 1997 and Finance Act, 2000 insofar as levy of service tax on persons like the petitioner at the rate … also in furtherance of rectifying the defects in law pointed out by the Supreme Court, the Parliament amended Sections 68 and 70 retrospectively and a new Section 71A was inserted in Finance Act of 1994 to validate … of the Motor Vehicles Act, 1939 called the 1939 Act by Act 34 of 1971 to include retrospectively tax within fare.Sub-section (1) of Section 3

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Direct Taxation

Matched in: Advocate Present for the Applicant Mr. Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM(Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr. S.D.Kapila, Advocate.