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Indian Rayon and Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2005)(101)ECC155

appearing at the end Clause (i) of Section 2(f) was substituted by the words 'manufacture' "or" and by Section 127 of the Finance Act 2002 by which clause (iii) was inserted in the Section 2(f) of the Central … Clause (i) and Clause(ii). 1.15 This submission is fortified by the amendment made by Section 126 of the Finance Act, 2002 by which the word 'manufacture' appearing at the end Clause (i) of Section 2(f) was substituted by the

Tata Teleservices (Maharashtra) Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 110, 111, 111, 111, 111, 112, 113, 114, 115, 116, 117, 119, 120, 121, 123, 127A, 127A(b), 127B and 144A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Income Tax Act, 1961 - Sections 245C and 245D

Reported in : 2006(201)ELT529(Bom)

exactly is the meaning of the expression 'levy, assessment and collection' which appears in section 13 of the Finance Act? To 'levy' a tax means 'to impose or assess' or 'to impose, assess or collect under the authority … (AIR), Chennai v. Cus, & C. Ex. Settlement Commission, reported in : 2002(139)ELT512(Mad) Mr. Rana strongly relied upon the following observations of the learned Single … avail of the benefit of approaching the Settlement Commission. Mr. Rana thereafter took us through the provisions of Section 127-A of the Customs Act. Section 127-A(b) defines a 'case', reads as under:'Case' means any proceeding under this Act

Optigrab International Vs. Government of India

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 4, 4(2), 5(2), 25A, 28(A)(2), 28AB, 74, 75, 75A(2), 124, 127(1), 127A, 127B, 127B(1) and 127C(1); ;Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 110 and 123; ;Customs Tariff Act, 1975; ;Finance Act, 2007 - Sections 91 and 127(1); ;Income Tax Act; ;Code of Criminal Procedure (CrPC) - Section 219; ;Central Excise Rules, 2002 - Rule 19(2); ;Customs and Central Excise Duty Drawback Rules, 1995 - Rule 16; ;Constitution of India - Article 21

Reported in : 2010(253)ELT722(Mad)

on the day on which the application under Sub-section (1) to Section 127(b) is made, (substituted as per Finance Act, 2007 (22 of 2007) Section 91 (w.e.f. 1-6-2007) we are of the view that such a contention was … that the Appellant procured duty free cotton yarn/fabrics by availing benefits under Rule 19(2) of Central Excise Rules, 2002 as amended and used the back scheme. Investigations were conducted by Director of Central Excise & Intelligence, Chennai,

Jayaswals Neco Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2005)(188)ELT281Tri(Mum.)bai

and hence cannot be included in the value for calculating SAD. He also refers to Budget Circulars of 2002 and 2003 and the retrospective amendments made through the Finance Bill, 2003 to exclude ADD from calculation of … and not 24% in view of retrospective amendment introduced to Notification No. 30/97 by Section 127(1) of the Finance Act, 2003 read with SI. No. 7 of the Third Schedule thereof. (vii) Since BCD has been paid, there

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)

appeal within time.4. On 11th May, 2001 the Finance Bill, 2001 received the President's assent and became the Finance Act, 2001. The Finance Act, 2001; by Section 127 amended Section 35 of the Central Excise Act by reducing … some misunderstanding the petitioners could not file appeals against the order of respondent No. 4 dated 18th February, 2002 (received on 20th March, 2001) within the prescribed period of limitation. The appeals were filed on 16th July,

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 … in view of the ratio of the Apex Court judgment in CCE, Vadodara vs Dhiren Chemical Indistries - 2002(139)ELT 0003 (T) . The appellants have sought to vacate the impugned order and prayed for issue of directions

Shriram Investment Services Limited, Unit of Shriram Group of Companie ...

Court : Chennai

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 16, 16(2), 16(3), 16(5), 17, 32(2), 34, 37 and 37(2); Arbitration Act, 1947; Terrorist Affected Areas (Special Courts) Act, 1984; Income Tax Act 1961 - Sections 127(1); Constitution of India - Articles 226 and 227

Reported in : [2006]133CompCas830(Mad); (2006)4MLJ743

Therefore the learned senior counsel for the respondents has cited the decision Mangayakarasi Apparels Pvt. Ltd. v. Sundaram Finance Ltd. (2002 (3) R.A.J. 212 (MAD) in support of his further contention that in a similar case, this … 9.10.2004. At that stage, SISL filed a memo on 7.10.2004 under Section 16(5) of the Arbitration and Conciliation Act, 1996 (hereinafter called as 'the Act 26 of 1996') raising the preliminary point for taking decision with reference … Act wherein it was held that requirement of recording reasons under Section 127(1) of the Income Tax Act 1961 is mandatory and that no communication

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

Sections 158B clause (b), 158BA, 158BB, 158BC and 158BD of the Act. The said provisions post amendment vide Finance Act, 2002 with retrospective effect from 1 st July, 1995, read as under:“Section 158B. In this Chapter, unless the context … of Income Tax (Central), Circle-6, New Delhi under Commissioner of Income Tax, Delhi, Circle-I as per order under Section 127 of the Act dated 2nd December, 1996. Thereafter, notices under Section 158BC were issued to the individual assessees

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

- Finance Act, 1994 - Section 93(1) - Trade Union Act, 1926 - Maharashtra Value Added Tax (MVAT) Act, 2002 - Sale of Goods Act, 1930 – Collection of service tax – Notification exempting taxable services from service … and Bros. and others v/s State of T.N. and another. (5) (2002) 127 STC 475 Cosmopolitan Club v/s Tamil Nadu Taxation Special Tribunal. (6) (1978) … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that

Anand Prakash Agrawal Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Subject : Direct Taxation

submitted that the provision of Section 158 B(b) relating to "undisclosed income" has undergone a change by the Finance Act, 2002, which has amended the provision with retrospective effect from 01.07.1995. The learned counsel further submitted that the Finance … has placed reliance on Satyamangalam Agricultural Producer's Co-operative Marketing Society Ltd. v. ITO [2013] 357 ITR 347/219 Taxman 127/40 taxmann.com 45 (Mad). 13. Having heard the learned counsel for the parties we find that the chapter XIV-B