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Commissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.

Court : Kolkata

Subject : Excise

Acts : Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151

Reported in : 2005(188)ELT8(Cal)

Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided in … reference and leaves the question at that. As such Section 29(2) of the Limitation Act is attracted.7.4 Section 130(3) of the Customs Act, 1962 provides six months' limitation from service of notice of refusal by the Appellate

Commissioner of Customs, Mumbai Vs. M/S. Reutrol Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

is not maintainable in view of the insertion of Section 130 A in the Customs Act, 1962 vide Finance Act, 1999 as under that Section reference application has to be directly made by the Revenue to the High Court.2.

Kamal Singh Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

of July, 1999.The cut off date of 1-7-99 was inserted in Section 130 by Section 111 of the Finance Act, 1999. The final order in the present case has been passed after that date and hence no reference lies

Steel Authority of India Ltd Vs. Designated Authority, Directorate Gen ...

Court : Supreme Court of India

Subject : Customs

under Section 129DD (Substituted by Act 21 of 1984) was also vested with a revisional jurisdiction.4. By the Finance Act No.2 of 1980, a quasi- judicial authority, namely, Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) was constituted … An amendment though not of any significant consequence, made in the year 1999 may also be noticed. The reference jurisdiction of the High Court under … no provision of appeal to the jurisdictional High Court against the order of the appellate tribunal. However, under Section 130 of the Act a Reference jurisdiction was vested in the High Court on a question of law not

M/s. Mahendra Watch Company, Represented by its Partners, Ashish Jain ...

Court : Karnataka

Subject : Land Acquisition

Court. My view is fortified by the dictum of the Hon'ble Supreme Court in the case of R.S.D.V. FINANCE CO. PVT. LTD. .vs. SHREE VALLABH GLASS WORKS LTD. reported in (1993)2 SCC 130 wherein it is held … that they are bonafide tenants under the provisions of Section 27(b)(ii), 27(d)(i)(ii) and 27(p) of the Karnataka Rent Act, 1999. 4. It is the case of the petitioner - Ramachandrasa before the trial Court that he is the

Commissioner of Central Excise Vs. Pandian Hotels Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2005)(180)ELT458Tri(Chennai)

For the delay of payments, the original authority imposed penalties on the assessee under Section 76 of the Finance Act, 1994, which were quantitatively equal to the respective amounts of tax. Against these penalties, the assessee preferred appeals … of quanta of penalties on the respondents, the respondents defaulted payment of service tax during the period November, 1999 to April, 2001. The payments were made belatedly. For the delay of payments, the original authority imposed penalties

Gujarat State Khadi Gramodyog Board Pensioners Association Vs. Gujarat ...

Court : Gujarat

Subject : Service

Acts : Payment of Gratuity Act, 1972; Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26 and 30(2); Khadi Gramodyog Board Act; Sick Industrial Companies (Special Provisions) Act, 1985; Constitution of India - Articles 12,14,16,21 and 226

Reported in : (2004)1GLR116

parties that the first respondent board which is established in the year 1973 is receiving 100 per cent finance from the State Government. Respondent No.1 Board has been created under the relevant provisions of the Bombay Khadi … respect of the second group of petitions being SCA NO. 8687 of 1999, same is relating to 25 employees who retired from service after 1.1.1996 … these cases that Nakara's case (AIR 1983 SC 130) is not a case of universal application irrespective … social justice made it necessary to provide for payment of gratuity. On the enactment of Payment of Gratuity Act, 1972 a statutory liability was cast on the employer to pay gratuity. Pension and gratuity coupled with contributory … Khadi and Village Industries Act, 1960. The Board is also defined under section 2(a) of the said Act.Under Chapter II Section 3, the State of

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

Asstt. CIT (1999) 63 TTJ (Bang) 701 : (1998) 67 ITD (Bang) 446. and (4) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) In all these judgments, it has been held that … the decision of the Supreme Court in Jamnaprasad Kanhaiyalal v. CIT (1981) 130 HR 244 (SC) that the benefit or amenity (amnesty) under the VDS … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took

Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

the appeal itself. It has to be taken note of that the provision for appeal was inserted by Finance Act, 2003 by deleting the provision for reference and the appeal was to be considered on substantial questions of … whether a party aggrieved by an interim order passed by the Appellate Tribunal under the Foreign Exchange Management Act, 1999 can file an appeal before the High Court under Section 35 of the Foreign Exchange Management Act, 1999 … are filed despite their being a provision for appeal under Section 35-G relating to the Excise Act and Section 130 in relation to the Customs Act, stating that the orders under challenge passed by the CESTAT are not

Goa Handicrafts, Rural and Small Scale Industries Development Corporat ...

Court : Mumbai

Subject : Criminal

Acts : Negotiable Instruments Act, 1881 - Sections 21A, 22A, 118 and 138 to 142; ;Companies Act; Code of Criminal Procedure (CrPC) , 1974 - Sections 378

Reported in : II(2006)BC278; 2005CriLJ4072

Judgment in the case of Kochayippa v. Suprasidhan and in the case of Andhra Engineering Corporation v. TCI Finance Ltd. 1999 OCR 130. He also relied on another Judgment of the Kerala High Court in the case … Order dated 5-9-2003 acquitted the Respondent /Accused for an offence punishable under Section 138 of the Negotiable Instruments Act, 1881 (Act, for short) and who by his Judgment and Order was pleased to set aside the Order