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

Court : Karnataka

Subject : Service Tax

the Finance Act, 1994 read with 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 for the period from … (1) (g, Article 226, Article 227, Article 265 - Central Excise Act, 1944 - Section 35A, Section 35B, Section 35C, Section 35D, Section 35EE, Section 35F - Finance Act (No.2), 2014 - Section 105 - Companies Act, 1956

Suzlon Infrastructure Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Service Tax/VAT

Acts : Finance Act, 1994 - Sections 86; Central Excise Act, 1944 - Sections 35C, 35(2) and 35D(1); Customs Act, 1962 - Sections 129B(2) and 129C

Reported in : 2009(111)BomLR3135; (2009)225CTR(Bom)177; 2009(243)ELT497(Bom); [2009]18STJ175; 2009[15]STR529; [2009]22STT176

Ferdino I. Rebello, J.1. Rule. Heard forthwith. 2. The petitioner on 21st January, 2009 had filed an application under Section 86 of the Finance Act, 1994 … on 21st January, 2009 had filed an application under Section 86 of the Finance Act, 1994 read with Section 35C of the Central Excise Act, 1944 and under inherent jurisdiction of CESTAT for passing supplementary order and for

B. Hima Bindu Vs. Commissioner, Customs, CE and Service Tax

Court : Andhra Pradesh

Subject : Customs

period) is similar to Section 129(1) of the Customs Act, 1952 (prior to substitution of Chapter XV by Finance Act, 1980) and Section 35-F of the Central Excise Act (prior to its substitution by Act 25 of … Bangalore ( CESTAT for short) in Miscellaneous Order Nos.27769-27781/2013 dated 3.7.2014 and 27.10.2014. The dispute, in the appeals filed before the CESTAT, related to the … Promising Exports Limited1. A learned Single Judge of the Calcutta High Court held that the second proviso to Section 35C(2A) postulated automatic vacation of the order of stay, if the appeal was not disposed of within a period

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ petitions such as … the Larger Bench matter, namely IPCL Vs. Commissioner of Central Excise, Vadodara 2004 (169) ELT 26.cannot be faulted. However, we should not be understood as … CWP No.877 of 2013 & other connected matters 1 IN THE HIGH COURT FOR THE STATES … with other writ petitions mentioned in the foot note of this order in respect of the provisions of Section 35C(2A) of the Central Excise Act, 1944 (for short ‘the Act’), whereby an order of waiver of pre-deposit of

Deputy Commissioner Of Income Tax Vs. M/s Pepsi Foods Ltd. (now Pepsic ...

Court : Supreme Court of India

Subject : Education

followed for many decades, the Appellate Tribunal granting stay without being constrained by any time limit. However, by Finance Act, 2001 (w.e.f. 01/06/2001), two provisos were introduced to Section 254(2A) as follows: “254. Orders of Appellate Tribunal. … NO.31720 OF2017 CIVIL APPEAL No.1127 OF2021[ARISING OUT OF SLP (CIVIL) NO.32236 OF2017 2 CIVIL APPEAL No.1128 OF2021[ARISING OUT OF SLP (CIVIL) NO.33218 OF2017 CIVIL APPEAL … Mills (2005) 13 SCC296 which dealt with a similar provision contained in the Central Excise Act, 1944, namely, Section 35C(2A), and then held: “ We are of the respectful view that the law as enunciated in Kumar Cotton

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 … dispose of stay application within the 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 in view, the Board has decided … Board's Circular No.396/29/98-CX dated 2.6.1998 should be taken. The two provisos to Section 35C(2A) of the Central excise Act, 1944 read as follows : Provided

Kushal Fertilisers (P) Ltd. Vs. the Commissioner of Customs and Centra ...

Court : Supreme Court of India

Subject : CompanyExcise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11A, 11A(1), 35C, 35G, 35G(1) and 35G(3); Finance Act, 1996 - Sections 70; Finance Act, 2003 - Sections 144; Customs Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 174 and 209A

Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416

Act. The word `and Salt' was omitted with effect from 28th September, 1996 by Section 70 of the Finance Act, 1996 (Act No. 33 of 1996).Section 35G of the Act provided for a reference. However, the said … may, within sixty days of the date upon which he is served with notice of an order under Section 35C passed before the 1st day of July, 1999 (not being an order relating, among other things, to the … is engaged in the manufacturing of M.S. conduit pipes with effect from 29th March, 1990. It is registered as a Small Scale Industrial Unit with … Commissioner, however, reaffirmed his earlier order by an order dated 19th March, 2004.9. An appeal preferred by the appellant thereagainst was allowed by the Customs,

Assistant Commissioner of Income Tax Vs. Shri Mahavir Prasad Verma and ...

Court : Chhattisgarh

Subject : Direct TaxationLimitation

Reported in : (2009)225CTR305; [2009]317ITR36(NULL)

the order appealed against is received by the assessee or the Chief Commissioner or Commissioner;(b) Omitted by the Finance Act, 1999, w.e.f. 1-6-1999.(c) in the form of a memorandum of appeal precisely stating therein the substantial question … period of 180 days of the date on which he is served with notice of an order under Section 35C direct the Tribunal to refer to the High Court any question of law arising from such order of … ORDERDhirendra Mishra, J.1. The appellants herein have preferred these appeals under Section 260-A of the Income Tax Act, 1961 (in short 'the Act') along with

Sri Shanmuga Bleaching Works Vs. the Registrar, Customs Excise and Ser ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1), 35C(2) and 37; Finance Act, 2002 - Sections 140; Central Excise Rules, 1944 - Rules 9(2), 52A, 57F(4A), 57G, 173Q and 226

Reported in : 2006(194)ELT151(Mad); (2006)1MLJ222

time the application was filed, the provisions of Section 35C(2) had been amended by Section 140 of the Finance Act, 2002 with effect from 11.5.20 02, by which time, the period of four years was reduced to

Promising Exports Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11, 11D, 35B, 35B(1), 35C, 35C(2A), 35E, 35D, 35F, 35G and 35L; ;Customs Act, 1962 - Sections 124, 129, 129(1), 129A, 129B, 129B(2A), 129E, 130 and 142; ;Finance Act, 1980; ;Central Boards of Revenue Act, 1963; ;Central Excise Rules, 1944 - Rule 57CC; ;Cenvat Credit Rules, 2001 - Rule 6; ;Cenvat Credit Rules, 2002; ;Cenvat Credit Rules, 2004; ;Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Rule 28A, 28A(1) to (5) and 28A(6); ;Central Excise Rules, 1944 - Rules 5, 18, 19, 20, 28A, 41 and 173Q; ;Constitution of India - Article 14

Reported in : 2009(168)LC253(Calcutta),2009(243)ELT3(Cal)

the observations of this Court in respect of Section 129 prior to substitution of Chapter XV by the Finance Act, 1980 in Navin Chandra Chhotelal v. Central Board of Excise & Customs and Ors. : 1981 E.L.T. … reject the appeal.11. It is significant that on 11th May, 2002 the legislature had inserted Sub-section (2A) to Section 35C. However, Section 35F except with the substitution of the words 'Commissioner (Appeals)', has remained unamended. Now what is … is to be noted that the writ petitions - i) W.P. No. 261 of 2008, Promising Exports Ltd. and Anr. v. Union of India and … 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 made