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Kamkhaya Steel (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : ExciseConstitution

Acts : Central Excise Act, 1944 - Sections 3A, 3A(1), 3A(2), 3A(4) and 37; Fiannce Act - Sections 81; Constitution of India - Articles 14, 19, 32, 226 and 265; Central Excise Rules, 1944 - Rule 96ZO, 96ZO(1) and 96ZO(3); Induction Furnace Annual Capacity Determination Rules, 1997

Reported in : 2002VIAD(Delhi)599; 98(2002)DLT190; 2002(64)DRJ64; 2002(83)ECC881; 2002(143)ELT38(Del)

in respect of notified goods, which was inserted in the Act w.e.f. 14.5.1997 by Section 81 of the Finance Act, 1997 be deleted as unconstitutional and vocative of Article 14, 19 & 265 of the Constitution of India. The

Madras Steel Re-rollers Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(2) and 37; Central Excise Tariff Act; Finance Act, 1997 - Sections 81; Reserve Bank of India Act, 1934 - Sections 45S; Hot Re-rolling Steel Mills Annual Capacity Determination (Amendment) Rules, 1997 - Rules 3, 3(5), 5 and 5(3); Central Excise Rules

Reported in : 2001(129)ELT316(Mad)

in Section 3A of Central Excise Act, which is an amended provision inserted by Section 81 of the Finance Act, 1997, with effect from 14-5- 1997, that the above section was inserted only to prevent the evasion of duty

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per Section … would be convenient to extract the relevant Treasury Rules dealing with payment of cheques i.e., Rules 80 and 81 of Central Treasury Rules, in order to consider the rival contentions:'80. Demand drafts shall not be distinguished from

M/S Shivagrico Implements Ltd. Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(149)ELT716TriDel

and final products on 17.3.1994. with effect from 1.8.1997 Section 3-A was inserted by Section 81 of the Finance Act, 1997 (26 of 1997), providing for charging excise duty on the basis of the capacity of production in respect

Balajee Ingot India Pvt. Ltd. Vs. Union of India (Uoi)

Court : Patna

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 96ZO(2) and 96ZO(3); Central Excise Act, 1944 - Sections 3A, 3A(3) and 3A(4)

or manufactured. The Central Government enacted Section 3A of the Act w.e.f. 14-5-1997 by Section 81 of the Finance Act, 1997 (26 of 1997), by which the system of levy of the Central excise duty on non-alloy induction furnaces

Laxmi Steel Rolling Mills Vs. Union of India

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A

Reported in : 1999(65)ECC382; 1999(111)ELT695(P& H)

power under Section 3A, which was inserted in the Central Excise Act, 1944 by Section 81 of the Finance Act, 1997, the Commissioner of Central Excise, Chandigarh-I determined the annual capacity of the petitioner-Unit as 5018-305 MT. The order

Godawari Steel Private Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A

Reported in : 2003(157)ELT31(Bom)

that the capacity of 1051 MT was determined by the Commissioner after introduction of Section 81 by the Finance Act, 1997 and, therefore, the same could not be relevant or relied upon for the period of 1994-95 and 1995-96.

Salem Steel Industries Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35, 35A and 35K

Reported in : 2002(141)ELT12(Mad)

of the Central Excise Act, 1944, which was inserted with effect from 14-5-97 by Section 81 of the Finance Act, 1997, the Commissioner of Central Excise is the competent authority to determine the annual capacity of production or such

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance … in accordance with the choice indicated in the application and the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, as far

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

levy of service tax by covering the services of advertising agencies, courier agencies and pager services. In the Finance Act, 1997, the net was widened further by extending the service tax to twelve more services, viz., Man Power Recruitment … 75 deals with interest for delayed payment; Sections 75A, 76, 77, 78, 79 and 80 provide for penalties; Section 81 fixes the liability for offences by companies; Section 82 deals with power to search premises. Section 83 is