Advanced Search Results

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

Subject : Excise

to service tax appeals preferred under Sections 85 and 86 of the Finance Act, 1994.5. In view of the limited controversy and question for consideration, … 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” Section 35F requires mandatory deposit of specified percentage of duty demanded or penalty imposed before filing an appeal and … Central Excise; (ii) against the decision or order referred to in clause (a) of sub- section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty … NEW DELHI + WRIT PETITION (CIVIL) No.4551/2017 Reserved on :16. h February, 2018 Date of decision:31. t May, 2018 M/S SANTANI SALES ORGANISATION ........ Petitioner

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

to hold that Sec. 35F of the Central Excise Act, 1944 as amended by Sec. 105 of the Finance Act (No.2), 2014 w.e.f. 6/8/2014 which provides for mandatory pre-deposit of 7.5% for first appeals and 10% for … the Service Tax Rules, 1994 as well as the Cenvat Credit Rules, 2004. The Audit Wing of the Service Tax Commissionerate audited the accounts of … the petitioner was liable to pay the requisite amount. Petitioner has sought to assail that order passed under Section 35B of the Act. Petitioner filed an appeal on 6/8/2014. The CESTAT before whom the appeal has been filed

Sm Energy Teknik and Electronics Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)109TTJ(Mum.)34

Act, 1961, was enacted to give certain benefits to exporters. Explanation (aa) to Section 80HHC inserted by the Finance (No. 2) Act, 1991, w.e.f. 1st April, 1986, was to plug a loophole in the Act since there was possibility that … as the issue considered was whether goods were exported out of India for the purpose of deduction under Section 35B of the IT Act, 1961. Therefore concluding that the export of goods made by the appellant under Clause

Givaudan India Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Area Anekal Taluk, Jigan”106. .. Petitioner Vs.1. The Union of India rep. by the Revenue Secretary Ministry of Finance Department of Revenue North Block, New Delh”001. 2. The Chairman Central Board of Excise and Customs North Block, … Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules … specified time limit and during the pendency of stay application no coercive action should be taken to realise the arrears of revenue.3. Keeping the aforesaid … an order of stay is made in any proceeding relating to an appeal filed under sub-section (1) of section 35B,the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court : Karnataka

Subject : Service Tax

P.O. BOX No.11041, MUMBAI-400 020. ... PETITIONERS (BY SRI: G. SHIVADASS, ADVOCATE) AND:1. UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. COMMISSIONER OF CENTRAL EXCISE & SERVICE … the petitioner was liable to pay the requisite amount. Petitioner has sought to assail that order passed under Section 35B of the Act. Petitioner filed an appeal on 6/8/2014. The CESTAT before whom the appeal has been filed … HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE07H DAY OF OCTOBER, 2015 BEFORE THE HON'BLE MRS.JUSTICE B.V.NAGARATHNA WRIT PETITION NOs.10559-10560/2015 (T-TAR) C/w. W.P.NO.54017/2014 (T-RES), … the Service Tax Rules, 1994 as well as the Cenvat Credit Rules, 2004.-.:10. :- The Audit Wing of the Service Tax Commissionerate audited the accounts

Babu Saidaly, M/S Ess Bee Plywood Industries vs Union of India

Court : Kerala

DR.K.P.PRADEEP SRI.T.T.BIJU SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SMT.T.THASMI RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001 2 CENTRAL BOARD OF EXCISE AND CUSTOMS … be, no appeal shall be entertained under Section 35 of the Act before the Commissioner (Appeals) or under Section 35B of the Act before the Appellate Tribunal. The learned counsel further submits that though Section 35F of the … 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.”17. The learned counsel for the petitioner submitsthat since the amended Section 35F

Mil India Ltd. Vs. Commissioner of Central Excise, Noida

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 35A, 35B and 35G

Reported in : 2007(116)ECC118; 2007LC118(SC); 2007(210)ELT188(SC); 2007(4)SCALE31; (2007)3SCC533

by the Commissioner (A) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the Notes to Clause 122 of the said Bill it is stated that Clause 122 … department preferred Central Excise Appeal No. 28 of 2004 in the High Court under Section 35G of … the Commissioner (A) continues to exercise the powers of the adjudicating authority in the matters of assessment. Under Section 35B any person aggrieved by the order of the Commissioner as an adjudicating authority is entitled to move the … earlier round of litigation the Commissioner (A) had concluded vide order dated 22.3.2000 that the bought out items were dutiable and which order had become … allied industries falling under Chapter Sub-Heading 8479.90 of the Central Excise Tariff Act, 1985. The manufactured equipments were cleared by the appellants on payment of

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)

assessees who file appeals before the Appellate Tribunal. The seats of the Appellate Tribunal are very limited. When Finance (No. 2) Act, 1980 was enacted, the seats of the Tribunal were only at Delhi, Bombay, Madras and Calcutta, whereas the … the decision of the Bombay Bench of the Tribunal in Mayur Steel Co-op. v. Commissioner of Customs, Ahmedabad 2004 (176) ELT 107 (Tri. Mumbai) and the decision of the Delhi Bench of th Tribunal in Delta Impex … 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 … those who have to file appeal before the Appellate Tribunal under Section 35B(1) of the Act against a decision/order passed by the Commissioner of Central

Commissioner of Income-tax Vs. Jansons and Co.

Court : Allahabad

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 32A(2) and 256(2); Finance Act, 1978 - Sections 32A, 32A(2), 35A, 35B, 35(B)(1), 35B(1A), 80MM(2) and 256(1); Bihar Sales Tax Act, 1947

Reported in : (2006)202CTR(All)528; [2006]283ITR175(All)

Tribunal was justified in law in holding that the assessee Firm fulfilled all the relevant conditions prescribed in Section 35B(1-A) as amended by theu Finance Act, 1978 and was entitled to weighted deduction under Section 35A? Whether the … Rajes Kumar, J.1. The Income Tax Appellate Tribunal has referred the following questions of law under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') for the assessment year 1079-80 for opinion

Tata Tea Ltd. Vs. Assistant Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10AA, 10B, 35B(1A) and 80HHC; ;Finance Act, 2000; ;Special Economic Zones Act, 2005 - Section 2; ;Industries (Development and Regulation) Act, 1951 - Section 40; ;Industries (Development and Regulation) Rules

Reported in : [2010]189TAXMAN303(Ker)

years 2001-02 and 2002-03 to which these appeals relate, exemption was declined for the reason that by the Finance Act, 2000 the definition of 'manufacture' which included 'processing' contained in Section 10B was deleted with effect from … Act claimed by the assessee for the assessment year 1996-97 onwards was granted up to the assessment year 2000-01. However, for the assessment years 2001-02 and 2002-03 to which these appeals relate, exemption was declined for the … unit in the Special Economic Zone at Kakkanad for the assessment year 2004-05. The contention of counsel for the assessee is that scheme of income-tax … entitlement for weighted deduction on export market development allowance provided under Section 35B(1A) of the Act which is no longer in the statute. In our