Advanced Search Results

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

repealed, superseded or rescinded. This Section was introduced with effect from 11-5-2001 by the Finance Act, 2001. By Section 114 of the Finance Act, 2001 it was also, inter alia, provided that any action or omission under any … of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding anything

The Commissioner of Income Tax, Delhi-ii, New Delhi Vs. Motor General ...

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(2), 36(1), 115J, 119, 139(1), (4), 140A, 140A(1), 142(1), 143, 143(1), (3), 144, 147, 148, 154, 155, 156, 208, 210, 234A, 234B, 234C, 245D(1), (3), (4), 250, 254, 256(2), 260, 260A, 262, 263 and 264; DTL (Amendment) Act, 1987; DLT (Amendment) Act, 1989; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001; Evidence Act - Sections 114

Reported in : [2002]254ITR449(Delhi)

of surcharge under Section 2 of the Finance Act,2000 (10 of 2000), as amended by the TaxationLaws (Amendment) Act, 2001 and the assessed haspaid the amount of shortfall on or before the 15th dayof March, 2001, in respect … the principal sum.As the assessed could not produce any document in this regard, anadverse inference in terms of Section 114 of the Evidence Act should be drawn to theeffect that had those documents been produced, the same would

Jaya Nursing Home And Child'S Vs. Cc

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

Subject : Service Tax

Reported in : (2003)(90)ECC848

had not been rescinded. Section 159A has been given retrospective effect by Parliament under Section 114 of the Finance Act, 2001 and accordingly the provisions of Section 159A operate from the 1st day of February, 1963, notwithstanding the High

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

pending till such time an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or rescinding will … Sales and Anr. v. CCE Hyderabad 2006 (74) RLT 162 (CESTAT-Ban) wherein it was held that penalty under Section 114 of the Custom Act, 1962 was not imposable on officers of customs for charge of dereliction of duty

Commissioner of Customs, Mumbai Vs. M.M.K. Jewellers and anr.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 18, 28, 28AB, 28(1), 28(2), 28(3), 72(1), 108, 111, 112, 114, 114A, 130E, 135, 135A, 140 and 143(3); Finance Act, 2000

Reported in : 2008(127)ECC1; 2008(153)LC1(SC); 2008(225)ELT3(SC); 2008(4)SCALE417; (2008)5SCC617; 2008AIRSCW2353

to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President.(3) For the purposes of Sub-section (1), … interest under Sub-section (2) of Section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President;(ii) any amount paid to the credit of the Central Government prior … where any penalty has been levied under this section, no penalty shall be levied under Section 112 or Section 114.Explanation.-For the removal of doubts, it is hereby declared that-(i) the provisions of this section shall also apply to

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … received from contemporary authority, though it must give way where the language of the statue is nature of 114 succinctly and construction in paragraph 219 plain and unambiguous. This rule has been felicitously expressed in Crawford on

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

service tax?2. The respondent-assessee is providing the services of consignment agents as defined under Section 65(23) of the Finance Act, 1944 as amended (hereinafter referred to as the 'Act'). It was found that the respondent is not registered … is alleged that the respondent received commission of Rs. 45,79,411/- for the period from August, 1999 to February, 2001 and Rs. 32,28,379/- for the period from March, 2001 to November, 2001. As such, the respondent was issued

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was

The State of West Bengal and ors. Vs. Kamal Sengupta and anr.

Court : Supreme Court of India

Subject : Service

Acts : Administrative Tribunals Act, 1985 - Sections 4, 21, 22 and 22(3); Limitation Act, 1963 - Sections 14; Constitution of India (Forty-second Amendment) Act, 1976 - Sections 46; Evidence Act, 1872 - Sections 123 and 124; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) , 1908 - Sections 114, 206 and 623 - Order 47, Rule 1; West Bengal (Revision of Pay and Allowance) Rules, 1981; West Bengal (Revision of Pay and Allowance) Rules, 1990 - Rule 2; Constitution of India - Articles 14, 16, 21, 226, 309, 323A and 323B

Reported in : 2008(4)AWC3764(SC); 2008(56)BLJR2317; (2009)1CALLT21(SC); JT2008(8)SC317; 2008(3)SLJ209(SC)

service, the respondents filed Writ Petition No. 1547 of 1995 for quashing letter dated 6.1.1995 vide which the Finance Department of the State Government rejected their claim for grant of Pay Scale Nos. 19 and 21 in … order.3. The appellants challenged the aforementioned order in WPST No. 1 of 2001 by asserting that the Tribunal did not have the jurisdiction to review … power of reviewing its decision.10. The power of a Civil Court to review its judgment/decision is traceable in Section 114 CPC. The grounds on which review can be sought are enumerated in Order 47 Rule 1 CPC, which … J.1. Whether a Tribunal established under Section 4 of the Administrative Tribunals Act (for short `the Act') can review its decision on the basis of

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

... ... ... ... ...... ... ... ...2404.40 Chewing tobacco and 40%preparations containingchewing tobacco========================================'The relevant extracts from the Finance Act, 2001 read as follows:' THE FOURTH SCHEDULE[See Section 134 (a)]PART - IIn the First Schedule to the Central Excise … learned senior counsel relied on (2006) 147 S.T.C. 211 [Reliance Trading Co. v. State of Kerala] and (2008) 114 S.T.C. 559 (SC) [Fenoplast v. State of A.P.]. If this is not accepted, then the goods are any