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State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

validity of Section 5(2C) of the Kerala General Sales Tax Act read with Section 3A of the Kerala Finance Act 2001 as being unconstitutional, both in its retrospective and prospective operation. They also challenged the consequent actions initiated against … issued a notice on 28th September, 1998 for the years 1991-92 to 1995-1996 in exercise of powers under Section 35 of the Kerala General Sales Tax Act on the ground that the assessments made were prejudicial to the

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

vide Act 22 of 1995, the word 'Collector (Appeals)' was substituted by the word 'Commissioner (Appeals)'. However, by Finance Act, 2001, in case of Commissioner (Appeals) the period of limitation was curtailed from three months to 60 days and … M.S. Shah, J.1. All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that the

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in relation … that effect inserted by amendment is either expressly or by necessary implication retrospective. (See CED v. M.A. Merchant.) 35. We would also like to reproduce hereunder the following observations made by this Court in Govind Das v.

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

reference to retrospective validation of action taken under Section 11A of the Central Excise Act 1944 under the Finance Act 2001, is relevant in this context to decide the issue. She drew our attention to the relevant portion of … Sl.No. 1 to 26 of Part II are applicants filed by the applicants for rectification of mistake under Section 35(C) of the Act with reference to the final order No. F/368 to 298/2001 dated 08.03.2001 and subsequent respective

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(88)ECC239

(Appeals) does have jurisdiction to remand the appeal before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on … away be way of amendment in Finance Act 4/2001 one cannot go back to the meaning given to Section 35 of the Central Excise or 128(2) of the Customs Act by the Court as it would be against

Electrofronts Vs. Union of India (Uoi)

Court : Mumbai

Subject : ExciseLimitation

Acts : Limitation Act; Central Excise Act, 1944 - Sections 35

Reported in : 2004(1)ALLMR788; 2003(162)ELT1182(Bom)

of the Act, it appears that by resorting to legislative device, by virtue of Section 127 of the Finance Act, 2001, Section 35 of the Act came to be amended as indicated hereinabove.22. The question is whether amendment did or did

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2002)LC396Tri(Delhi)

way of amendment in Finance Act, (14 of 2001) one cannot go back to the meaning given to Section 35 of the Central Excise or 128(2) of the Customs Act by the Court as it would be against … (Appeals) does have jurisdiction to remand the appeal before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal on

thermax Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2008)12STT89

under the category of "banking and other financial services" as per Section 65(12) of Chapter V of the Finance Act, 1994 (as amended) with effect from July 16, 2001. Further, Ministry of Finance vide its circular No.BII/1/2001 TRU

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. The

Commissioner of Central Excise Vs. Medico Labs and anr.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A(3); Finance Act, 2001

Reported in : (2004)192CTR(Guj)112; 2004(173)ELT117(Guj)

of the above discussion, both these appeals fail and are hereby dismissed. Excise - de novo proceedings - Section 35 A (3) of Central Excise Act, 1944 and Finance Act, 2001 - whether Commissioner (A) continues to have … the power of remand even after the amendment of Section 35A(3) of the Central Excise Act, 1944, by Finance Act, 2001 ?(ii) Whether a single Member Bench can overrule a decision of the larger Bench on the same issue