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

Court : Mumbai

Subject : Service Tax

section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education … 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

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

Court : Delhi

Subject : Excise

the time of levy of Education Cess as the Education Cess is levied from 09.07.04 in terms of Section 91, 92 and 93 of the Finance Act, 1944. However, the Education Cess has been included in the Notification … 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)

Section 136 of the Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable … 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

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … has recognised that transfer of jurisdiction is permissible but in effecting such 91 transfer, the court to which the power of adjudication is transferred must

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes any

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,

Vedansh Hospitality and Resorts Limited Vs. New India Co-operative Ban ...

Court : Mumbai

Subject : Land Acquisition

the plaintiff the decree cannot be passed against him. iv) Booz Allen and Hamilton INC. Vs. SBI Home Finance Limited and Ors. (2011) 5 SCC 532). A lis for sale, foreclosure or redemption of mortgaged property should … Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act) and Section 84 of the Multi-States Co-operative Societies Act, 2002 (for short, MSCS Act). 3 The operative part of the impugned award is as under:- “AWARD 1) I, … M/s. Paradise Industrial Corporation Vs. M/s. Kiln Plastics Products (1976) 1 SCC 91). iii) Modula India Vs. Kamakshya Singh Deo (1988) 4 SCC 619). Though

Reliance Industries Ltd. Vs. Commissioner of Income-tax-Mumbai

Court : Mumbai

Subject : Direct Taxation

penalty under Section 221 of the Act was issued; (f) Section 201(1) of the Act was amended by Finance Act, 2002 with retrospective effect from 1 April 1962 to cover cases where there has been a failure to deduct … In view of the above, the decisions of Delhi High Court in Modi Cement v. UOI 193 ITR 91 and of Rajasthan High Court in Rajasthan State Electricity Board v. DCIT 200 ITR 434 relied upon by

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

amounting to Rs. 86,42,125/- (Eighty six lacs forty two thousand one hundred twenty five), Education Cess leviable under Section 91 of the Finance Act, 2004 amounting to Rs.1l,39,750/- (Rs. Eleven lacs thirty nine thousand seven hundred fifty only) … two lacs ten thousand six hundred twenty five), Addl. Duty of Excise leviable under Section 85 of the Finance Act, 2005 amounting to-Rs. 51,87,625/- (Fifty one lacs eighty seven thousand six hundred twenty five), National Calamity Contingent Duty … the CCE proceeds to observe that in their reply dated 3rd February 2002 the Appellant had somehow shortened the list of persons it wanted to

Abid and Company Steels Private Limited and Others Vs. The Bombay Merc ...

Court : Mumbai

Subject : Arbitration

respondent-bank confirmed the membership of the petitioner no.1. In the meeting of Finance committee of the board of directors held on 13th September 1989, all … registered under Bombay Co-operative Societies Act, 1925 and also deemed to be registered under Multi State Co-operative Societies Act, 2002. It is the case of the respondent that the petitioners are its members and shareholders. The respondent had … the respondent filed a dispute before the 1st Co-operative Court, Mumbai being case no.CC/1166/1990 against the petitioners under Section 91 of the Maharashtra Co-operative Societies Act, 1960. By an order dated 27th January 2003, the Co-operative Court returned