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Commnr. of Customs, Central Excise, Noida Vs. Punjab Fibres Ltd., Noid ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35, 35(1), 35C, 35E(3), 35G, 35H and 35H(1); Finance Act, 1999 - Sections 128; Limitation Act, 1963 - Sections 5; General Clauses Act; Motor Vehicles Act, 1939 - Sections 110 and 110A(3)

Reported in : 2008(125)ECC195; 2008(151)LC195(SC); 2008(223)ELT337(SC); JT2008(2)SC458; 2008(2)SCALE469; (2008)3SCC73; [2008]13STT112; 2008(2)Supreme12

of law arising from such order of the Tribunal.3. Section 35H was substituted by Section 128 of the Finance Act, 1999. The High Court dismissed the reference application holding that it had no power to condone the delay in … was considered. It was inter-alia noted as follows:6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows:35. APPEALS TO COMMISSIONER (APPEALS). (1) Any person aggrieved by any decision

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 … by sufficient cause from filing the appeal within the time stipulated. This provision has since been replaced by Section 35 of the Foreign Exchange Management Act, 1999 (FEMA, 1999) repealing the 1973 Act. While providing the time limit

Commissioner of Income-tax Vs. Deltron Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35(1), 35(3) and 260A; Finance Act, 1999

Reported in : [2008]297ITR426(Delhi)

of Income-tax (Appeals)('the CIT (Appeals)'), noted that Section 35(3) of the Act, prior to its substitution by the Finance Act, 1999, with effect from April 1, 2000, required an issue of this nature to be referred to the prescribed

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

in respect of such matters as are specifically provided in this Act.7. Section 35G was introduced by the Finance Act, 1999 with effect from 11.5.1999 and Finance Act, 2003 with effect from 14.5.2003. We are concerned mainly with Sub-section … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed by

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for amendment … in Sections 31A, 32 and 33, the Joint Commissioner of Commercial Taxes referred to in Sections 34 and 35, the Appellate Tribunal appointed under Section 30 and the Special Tribunal referred to in Clause (nn) of Section

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … otherwise nature of the amendment to the Income Tax Act, by way of insertion of Sub-section (5) to Section 35 by the Income Tax (Amendment) Act 1953, observed that the said Sub-section (5) is not declaratory of a

Addl. Cit Vs. Kwality Frozen Foods Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)1SOT243(Mum.)

retrospective in operation. The term "trademark" has been brought in section 55(2) by the Finance Act, 2001 through section 35 thereof.Section 32 of the Finance Act, 2001 reads as follows: "....Amendment of section 55.In section 55 of the … sale of trademark as such was brought into the provisions of section 55(2) through the amendment by the Finance Act, 2001. The said amendment brought in by the Finance Act, 2001 is effective only from assessment year 2002-03. … In fact, trademark has been defined under the Trade Marks Act of 1999. Trade Mark is connected with the goods or services which are sold

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

the head-note of the said decision reads as under- Sub-sections (2A) and (2B1 have been Inserted by the Finance Act, 1999 with effect from 1.6.1999 and the provisos to the aforesaid section were Inserted by the Finance Act, 2001 … otherwise nature of the amendment to the income Tax Act, by way of insertion of Sub-section (5), to Section 35 by the Income Tax (Amendment) Act, 1953, observed that the said Sub-section (5) is not declaratory of a

Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

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 … 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

Commissioner of Central Excise, Vs. Haryana Sheet Glass

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

not maintainable in view of the insertion of Section 35 H in the Central Excise Act, 1944 vide Finance Act, 1999 as under that Section reference application has to be directly made by the Revenue to the High Court.2.