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Apr 14 1947

Crane Vs. Commissioner

Court : US Supreme Court

Appellant : Crane

Respondent : Commissioner

Decided on : Apr-14-1947

Subject : Land Acquisition

Crane v. Commissioner - 331 U.S. 1 (1947) U.S. Supreme Court Crane v. Commissioner, 331 U.S. 1 (1947) Crane v. Commissioner of Internal Revenue No. 68 Argued December 11, 1946 Decided April 14, 1947 331 U.S....

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Jun 23 2003

Avon Cranes (P) Itd. Vs. Dy. Cit

Court : Delhi

Appellant : Avon Cranes (P) Itd.

Respondent : Dy. Cit

Decided on : Jun-23-2003

Subject : Direct Taxation

Reported in : (2004)89TTJ(Del)1101

ORDERR.M. Mehta, V.P.These appeals were heard together and are disposed of by means of a consolidated order, for the sake of convenience.2. The following common grounds are raised in these appeals, directed against the order passed...

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Feb 21 2002

Gupta Cranes and Storages (P) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Appellant : Gupta Cranes and Storages (P) Ltd.

Respondent : Commissioner of C. Ex.

Decided on : Feb-21-2002

Subject : Service Tax

Reported in : (2003)(161)ELT268Tri(Mum.)bai

1. This batch of applications covers 3 different adjudication orders captioned above in respect of 3 different assessees. The facts of the case and the allegations made in the show cause notices as well as the...

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May 10 2000

Bombay Cranes Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Appellant : Bombay Cranes Pvt. Ltd.

Respondent : Commissioner of C. Ex.

Decided on : May-10-2000

Subject : Service Tax

Reported in : (2000)(122)ELT217Tri(Mum.)bai

1. When the matter came up for hearing, the main appeal itself has been taken up for decision after waiving deposit and with the consent of both sides.2. This is an appeal filed by the assessees...

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Sep 15 2005

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Andhra Pradesh

Appellant : Crane Betel Nut Powder Works

Respondent : Commissioner of Customs and Central Excise and anr.

Decided on : Sep-15-2005

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4, 11, 35E, 35G, 35G(1), 35H and 35L; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1957; Central Excise Tariff Rules - Rules 1, 2, 3 and 4; Customs Act - Sections 129C(3), 129D, 129D(5) and 130E; Rajasthan Sales Tax Act - Sections 15(2) and 15(3A); Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908

Reported in : 2006(2)ALT523

Ramesh Ranganathan, J.1. This appeal, under Section 35G of the Central Excise Act, 1944, (hereinafter referred to as Excise Act), is against the order of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal...

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Mar 19 2007

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Appellant : Crane Betel Nut Powder Works

Respondent : Commissioner of Customs and Central Excise, Tirupathi and anr.

Decided on : Mar-19-2007

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

Altamas Kabir, J.1. Leave granted.2. The appellant-company is engaged in the business of marketing betel nuts in different sizes after processing them by adding essential/non-essential oils, menthol, sweetening agent etc. Initially, the appellant cleared the goods...

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