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

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … i.e., at the time of entry into the State.” 25. InHyderabad Industries Limited versus Union of India, (1999) 108 ELT 321 (SC) it was held: “10. Section 3(1) of the Customs Tariff Act, 1975 provides for levy

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

the Act.The Ld. Counsel for the assessee submitted that the provision of Section 234 D was inserted by Finance Act 2003 with prospective effect from 1.6.2003 and was not given retrospective effect. He submitted that this provision was not … the section came into force w.e.f. 1.6.2003. He relied on the decision of Delhi Tribunal in 97 TTJ 108 (Del.) wherein it is held that the section cannot be applied to Assessment Year prior to 2003-04.He relied

In the Matter Of: Kerala State Electricity Board Vydyuthi Bhavanam Vs. ...

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

Ministry of Power dated 29.03.1994. The Government of Kerala issued a policy directive through letter dated 16.12.2006 under Section 108 of the Electricity Act, 2003 directing the State Commission to allow the Appellant’s depreciation as per Ministry of … the following issues are raised for consideration: (i) Disallowance of interest and Finance Charges; (ii) Disallowance of Depreciation claim by the Appellant; (iii) Disallowance of … relevant facts of the case are as follows. 3. The Appellant is a deemed licensee under the Electricity Act, 2003 in regard to various activities which require licenses under the said Act. After coming into force of the

Shri Nand Kishore Garg and anr. Vs. Government of Nct of Delhi and ors ...

Court : Delhi

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 108, 61, 62

State Government could have passed the order in the manner it has done in exercise of power under Section 108 of the 2003 Act.3. In this regard, we think it apposite to reproduce the relevant submissions advanced on … for tariff fixation.5. Power purchase cost/quantum.6. Continuous recourse to addition debt to finance operations, and7. Critical need to additional financing.The issues raised by the Discoms … to the issues relating to finalization of the tariff by the Commission under the provisions of The Electricity Act, 2003 (for brevity the 2003 Act), the illegality committed by the Government of National Capital Territory of Delhi in

Nand Kishore Garg Vs. Govt. of Nct of Delhi and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Article 226; Electricity Act, 2003 - Sections 108, 61, 62, 111

in the affairs of the Commission in the manner it had done in exercise of the power under Section 108 of the 2003 Act. When the said debate was on, this Court sought the assistance of the learned … fixation. 5. Power purchase cost/quantum. 6. Continuous recourse to addition debt to finance operations, and 7. Critical need to additional financing. The issues raised by … the issues relating to the finalization of the tariff by the Commission under the provisions of the Electricity Act, 2003 (for brevity 2003 Act), the illegality committed by the Government of National Capital Territory of Delhi (GNCTD) in

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)

(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 factory on or after the … is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excise, dated the 28th August, 1995, number G. S R. 602 (E), dated the 28th August, 1995; orvi.

Kamakshi Lamipack Private Limited, Rep.by Its Director Vs. the Governm ...

Court : Chennai

Subject : Land Acquisition

considering suspension of cross subsidy surcharge for third party sale as per Section 42 (2) of the Electricity Act, 2003. The said request of TNEB was accepted by the fifth respondent/Commission, observing that for relinquishment of a right … the distribution licensee with respect to such supply shall be of a common carrier providing non-discriminatory open access. Section 108 : "108. Directions by State Government.(1) In the discharge of its functions, the State Commission shall be guided … priorities in the matters of allocations or allotments or utilisation of its finances in the public interest. It is equally entitled, therefore, to issue or

Bangalore Electricity Supply Company Ltd. Vs. Karnataka Electricity Re ...

Court : Appellate Tribunal for Electricity APTEL

Subject : Electricity

Karnataka. He submitted that the state Government has the power to issue policy directives to the Commission under Section 108 of The Electricity Act, 2003 but the Commission has failed to implement the policy directive of the State … Transmission Losses in calculating loss level for the appellants. 4. Interest and Finance Charges 5. Depreciation and Operation and Maintenance Charges 6. Loss level for … in a position to supply power as demanded from time to time. Section 42, 43 of The Electricity Act 2003 also should not be lost sight of. To meet the ever increasing demand consequent to development and improvement

Gea Egi Contracting / Engineering Co Ltd Vs. Bharat Heavy Electricals ...

Court : Delhi

Subject : Arbitration

Court in Gopi Chand and Anr. v. D.S.C. Finance Development Corporation Ltd.: 108 (2003) DLT 41 and the decision of the Calcutta High Court in … v. Henry: (1903) 2 K.B. 740; and Appleby and Another v. Myers: [L.R.] 2 C.P. 651; and Industrial Finance Corporation Of India Ltd. v. Cannanore Spinning and Weaving Mills Ltd. and Ors.: (2002) 5 SCC 54. 9. … BHEL has filed the aforementioned application (being EA (OS) 713/2015) under Section 48 of the Arbitration and Conciliation Act, 1996 (hereafter 'the Act'), inter alia, objecting to the enforcement of the impugned award principally for two reasons.

Roots Industries Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2005)(187)ELT379Tri(Chennai)

of measuring instrument is covered by "technical inspection and certification" under Clause 108 of Section 65 of the Finance Act, 1994 which became a taxable … contention that calibration of instrument done by the appellants constituted "Engineering Consultancy Service" under Section 65 of the Finance Act, 1994. Moreover, what are envisaged under this service are intangibles like advice, consultancy etc. and not tangibles like … and that the appellants obtained registration certificate from the department in respect of this service only in August, 2003.Prior to 2003, this service was not taxable, nor was it covered by Engineering Consultancy Service. According to ld.