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Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

2004); (e) special excise duty collected under a Finance Act; (f) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); (g) Education Cess on excisable goods as levied under clause … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … These applications were made under Rule 18 of the Central Excise Rules, 2002, read with notification No. 21/2004-CE(NT) dated 6th September, 2004. In some cases,

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

specified under Clauses (i), (ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … the word 'input' as defined in Rule 2(g) of CENVAT Credit Rules, 2002.3. M/s. Maruti Suzuki Ltd. (appellant) is engaged in the business of manufacturing

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3 and 5A; Additional Duty of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Finance Act, 1978 - Sections 32(4); Finance Act, 2002; Finance Act, 2003 - Sections 157 and 157(3); Central Excise Rules, 1944 - Rule 8 and 8(1); Punjab Sales Tax Act

of duty paid by the manufacturers of tea like the petitioners were granted. In the meantime by the Finance Act of 2002 the duty leviable on tea and tea-waste was brought down to Rs. 1 per kilogram. Thereafter, … duty of excise, by way of surcharge, at the rate of Rs. 1 per kg. was introduced by Section 157 of the Finance Act, 2003. The duty imposed, thereafter, was included in the First Schedule to the Tariff

K. Sowbaghya Vs. Union of India, Ministry of Finance, North Block Depa ...

Court : Karnataka

Subject : Land Acquisition

Matched in: Parties K. Sowbaghya Vs. Union of India, Ministry of Finance, North Block Department of Revenue and Others

Commissioner of Central Excise Vs. Ambari Tea Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Sales Tax

interest is leviable.4. The learned Senior Advocate appearing for the respondent companies submits that Section 157 of the Finance Act, 2003 does not specifically mention for recovery of interest for any delayed payment of additional duty of excise. … Department sought to recover interest from them under the provisions of Rule 8 of the Central Excise Rules, 2002. The respondents contested the show cause notice. The adjudicating authority confirmed the recovery of interest. On appeal, the

R Vs. Mackle

Court : UK Supreme Court

Subject : Land Acquisition

tobacco is payable by virtue of section 2(1) of the Tobacco Products Duty Act 1979 (as amended by Finance Act 1981, Sch 19, Pt III) which provides that tobacco products imported into or manufactured in the United Kingdom … his criminal activity by obtaining those goods for the purposes of section 158 of the Proceeds of Crime Act 2002?" 26. On 30 October 2012 this court gave permission to the appellants to appeal. The statutory framework 27. … an amount equal to the defendant's benefit from the conduct concerned: section 157(1). But by section 157(2), if the defendant shows that the available amount

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

service shall not be eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003)(ix)(ix) the service tax leviable under section 66 of the Finance … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in … earlier in Express Hotels Pvt. Ltd. vs. State of Gujarat (1989)74 STC 157] is stated as no longer good law. The lerned Counsel also submits … under Section 6(2) of the Act on best judgment basis, in respect of the assessment years 2001-02 and 2002-03, also reckoning the turnover in respect of the Ayurveda treatment and Laundry charges as well, besides effecting some

Unitech Prefab Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2003)(158)ELT330Tri(Mum.)bai

an order appealed against is incidental to exercising its appellate function. (v) Amendment of Section 35C by the Finance Act, 2002 places a specific legal restraint on exercise of such incidental power beyond 180 days as per clear wording

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

it shall be presumed that such proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed onus of proof that the property … 8 of the Suppression Of Unlawful Acts Against Safety Of Maritime Navigation and Fixed Platforms On Continental Shelf Act, 2002; Section 212 of the Companies Act, 2013; and Section 12 of the Anti-Hijacking Act, 2016. State Legislations:- Section 19 … of the wife, parent or child of a person.” ….” (emphasis supplied) 157. In another celebrated decision of this Court in Romesh Chandra Mehta672, while