Advanced Search Results

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)

period of three months. This period was earlier one year, but is now reduced to three months by Finance Act, 2007 - that is - within three months from the date of communication of the decision or order of … 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 … motu power of initiation of appeal conferred on the Commissioner under Section 35E(3) of the Act is also to be exercised within a period of

N & N Chopra Consltants Pvt. Ltd. Vs.principal Commissioner, Goods ...

Court : Delhi

Subject : Service Tax

only) on the amount of service tax shown in para 70.1 against them under Section 140 of the Finance Act, 2007; Page 2 of 5 Interest at the appropriate rate on the above amounts is also chargeable from them … under Section 140 of the Finance Act;” iv. v. vi. vii. The assessee’s appeal to the Tribunal under Section 35E and 86 of the Finance Act, 1994, was rejected by the impugned order. The Tribunal declined to interfere

Larsen and Toubro Ltd., Ecc Division Vs. the Assistant Commissioner (C ...

Court : Chennai

Subject : Sales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3A, 12(3), 31, 31(5), 35E, 55, 353(1) and 353(3); Additional Sales Tax Act, 1970

Reported in : (2008)12VST54(Mad)

in the matter has been the subject-matter of an appeal or revision.6. In Union of India v. Kamlakshi Finance Corporation Ltd. reported in : 1991ECR486(SC) , the Supreme Court has considered the binding nature of the orders … 88,62,995/-.3. Pending appeal, the petitioner filed stay petition in S.P.No. 54 of 2007 in under Section 31(5) of the TNGST Act to stay the collection … department would lose revenue and would also have no remedy to have the matter rectified is also incorrect. Section 35E confers adequate powers on the department in this regard. Under Sub-section (1), where the Central Board of Excise … Petition are as follows:The petitioner, is a registered dealer under the TNGST Act, engaged in business of commercial construction and works contract. For the assessment

M/s. Eveready Industries India Ld., Chennai Vs. The Customs, Excise an ...

Court : Chennai

Subject : Service Tax

with effect from 12.5.2010, the period of limitation has been enhanced from six months to one year under Finance Act, 2000. 14. Section 35E, which confers power upon the Board as well as the Commissioner of Excise to

Commissioner of Customs Vs. Virudhunagar Textile Mills Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 11A, 11B, 27, 27(2), 28(1), 28D, 35E, 35E(1), 35E(2), 128, 128A, 129, 129A, 129B, 129D and 129D(2); Central Excise Tariff Act, 1985; Central Excise Act - Sections 11B

Reported in : 2008(128)ECC91; 2008(154)LC91(Madras); 2008(230)ELT411(Mad)

binding on him. As observed by the Supreme Court in the case of Union of India v. Kamalakshi Finance Corporation Ltd. , if the Department did not accept the order of the Tribunal holding that Section 28(1) … House, New Harbour Estate, Tuticorin against the Final Order No. 956 of 2007 dated 02.08.2007 passed by the CESTAT, Chennai by formulating the following questions … Paints (India) Ltd. v. CCE, Mumbai : 2002ECR278(SC) had held to the effect that an order issued under Section 35E of the Act would be equally sustainable in law for recovering dues of excise duty?2. Whether unjust enrichment

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … manner.5. Other provisions of the Act, which are relevant for our purposes, may first be taken note of.6. Section 35E deals with powers of the Board or Commissioner of Central Excise to pass certain orders. We are concerned

M/S Tien Yuan India Pvt. Ltd. Vs. Commissioner of Central Excise, Bela ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the ‘said rules’), and in supercession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.11/2002 - Central Excise (NT), dated 1st March, 2002, published in the Gazette of India … Hon'ble Bombay High Court dated 6.12.2007 in Writ Petition No. 6951 of 2007 in the case of Repro India. The issue discussed in the said … original authority vide 12 different Orders-in-Original. These Orders-in-Original were reviewed by the Commissioner of Central Excise, Belapur under Section 35E of the Central Excise Act and accordingly 12 appeals were filed before the Commissioner of Central Excise (Appeals)

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

Subject : Service Tax

appellants herein is the Commissioner of Service Tax who has preferred these appeals under Section 83 of the Finance Act, 1994 (F. Act, for short) read with Section 35G of the Central Excise Act, 1944 (CE Act, for … E.L.T. 129 (S.C.); Commissioner of Central Excise, Jaipur vs. Mahavir Aluminium Ltd. 2007 (212) E.L.T. 3 (S.C.); Nestle India Limited vs. Commissioner of Central Excise, … excisable or where the rate of duty on any of the goods was NIL is not applicable as Section 35E is not one of the Sections which have been made applicable to CE Act or to the F.Act.

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

Subject : Service Tax

assessee is providing taxable services under the category of ‘Consulting Engineer Service’ and are duly registered under the Finance Act, 1994. The assessee entered into a contract agreement captioned as ‘Project Coordinating Consultancy Services for Karnataka State Highways … aforesaid phrase for the purpose of this section only. It is because the said explanation is added to Section 35E which deals with the power of revision of Board or Commissioner of Central Excise in certain case. In … of COMMISSIONER OF CUSTOMS NEW DELHI VS. PHOENIX INTERNATIONAL LIMITED REPORTED IN 2007(216) ELT 503(SC), the question involved was whether the assessee has imported in

Commissiooner of Customs(Port), Kolkata Vs. M/S. Payodhi Foods Pvt. Lt ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Subject : Land Acquisition

review the position. Learned Member(Technical) in his order in para 10 has held that Section 35B of the Finance Act does not mandate that the review once done cannot be reopened or revised. The Section 35B of the … ELT 548 (Tri.Bang.) and order of Tribunal in case of Commissioner of Customs, Tuticorin vs. Madura Coats Pvt.Ltd. 2007 (216) ELT 86(Tri.) 6. We find that the order of the Deputy Commissioner was accepted by the Department … the delay in filing the appeal including the one filed under Section 35E(4) of the said Act. The period which can be condoned in relation