Judgment Search Results Home > Cases Phrase: constitution of india Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1,084 results (0.244 seconds)

Commissioner of Central Excise Vs. Larsen and Toubro Ltd. and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(107)ECC603

..... this judgment has become irrelevant after 46th amendment of the constitution by which article 336 (29a) of the constitution of india was amended so as to enlarge the scope of entry 54 of list ii of 7th schedule of the constitution - "tax on sale or purchase of goods, to include tax on transfer of property in goods (whether as goods or ..... besides above it was submitted that the dispute in the associated hotel's case pertained to the period prior to 46th amendment of the constitution and the supreme court on the basis of constitutional provision during that period held that the revenue was not entitled to split the transaction into two portions, one of service and the other of ..... union of india and gannon dunkerley & co.amendments of 1984, works contract can be divisible and that the high court decision in the case of associated hotels of india case was distinguishable and further the same pertains to the period prior to 46th amendments of the constitution and supreme court on the basis of constitution provision during that period held that the revenue ..... about the 46th constitution amendment and held that the apex court's decision in builders' association of india and ors. v ..... union of india 1989 (073) stc 0370 (sc), it was pleaded by the government that the preposition that a work contract cannot be divided would not be valid in view of 46th amendments to the constitution enlarging definition of sales to include deemed transfer of property in goods in course of execution of a .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in the context of article 271 of the constitution of india, it was submitted that the anti-dumping duty did not automatically effect any increase in the other customs duties and, therefore, ..... tariff act, 1975 (51 of 1975) by virtue of any notification of the government of india in the department of revenue and banking or in the ministry of finance (department of revenue), from the whole of the additional duty leviable thereon under section 9a of the said customs tariff act.32.2 it is, therefore ..... government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india by a hundred percent export oriented unit or a unit working in a free trade zone and when such goods are wholly exempted from the ditty of customs specified in the said first schedule to the customs ..... by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notification of the government of india in the ministry of finance in the department of revenue and banking or the department of revenue and insurance or the department of revenue, as the case may be, namely: since several other notifications from the years 1957 to 1993 had .....

Mahila Griha Udyog Lijjat Papad Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(79)ECC51

..... reading of above, it is noticed that word 'shall' is used which says that there 'shall' be panchayats at the village and therefore if there is no panchayat it cannot be village under the constitution of india.as there is municipal council under article 243-q for 'mira-bhayander' municipal area hansom 'mira' cannot be termed as 'village' by any stretch of imagination, irrespective of certificates given by tahasildar and others ..... are governed by rules applying to urban properties.the argument of appellants with regard to 'village' has no legs to stand as 'village' is very clearly defined in part ix of constitution of india article 243(g) clearly states that 'village' means a village specified by governor by public notification to be a 'village' for the purpose of this part and includes a group of village so specified.state of u.p. ..... describes powers to impost taxes by funds of the panchayats.article 243(d) panchayat defines - panchayat means an institution (by whatsoever name called) of self-governed constituted under article 243-b for the rural areas.and if we see notification 88/88 under which appellants are claiming exemption it says goods are manufactured in 'rural area..... ..... india (air 1992 sc 248) supra by observing that statutory provisions cannot override the constitutional provisions and article 142(1) being a constitutional ..... union of india.in view of these observation of the latter constitution bench on the point, the observation made by the majority in prem chand garg's .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... | taking into consideration the various expenses incurred and having regard to the fact that the delhi high court had certified under article 134-a of the constitution of india the appeals involve a substantial question of law of general importer and that in the opinion of the high court the said questions need be decided by the supreme court; and having regard to ..... under article 133 (1) of the constitution of india an appeal would lie to the supreme court if the high court certifies under article 13: (a) that the case involves a substantial question of law of general importance; and (b) that in the opinion of ..... the appellants have shown themselves resourceful in obtaining copies of the correspondence exchanged between the finance and commerce ministries of the government of india and the subordinate officers under the ministries as seen from the writ proceedings initiated by the appellants before the delhi high court and shri takhat ram's letter dated ..... there was a move on the part of central government to review the order of the board under old section 131(3) of the customs act; but the government of india did not deem it fit to issue the show cause notice for the review of the aforesaid order. ..... the appellants about the canalisation of the edible coconut oil through the stc and the orders dated 23 1 1982 and 28.5.1982 of the cbec and order dated 31.3.1981 of the government of india had been taken into account by the collector in arriving at the aforesaid findings and the orders. .....

Nav Maharashtra Chakan Oil Mills Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(104)LC549Tri(Mum.)bai

..... the argument of the appellant that there was an oral agreement for storage of goods in an outside area does not hold good as in terms of article 299 of the constitution of india all contracts in the exercise of executive power of the union of india should be expressed to be made by the president of india and all such contracts should be executed on behalf of the president of india by any person authorised. ..... in fact, all bonds executed by the assessees under the customs act or under any other act has to be in the name of the president of india in terms of article 299 of constitution of india. ..... due to circumstances beyond our control belonging to the said eou, we were forced to keep the stock outside because we had received heavy stocks due to one vessel reached india after six months due to mishaps along with other regular receipts. ..... this has not been accepted on the ground that contracts in exercise of the executive power of the president of india, should be expressed for and on his behalf. ..... in none of these cases does the officer concern purport to act for and on behalf of the president of india. .....

Shree Devkrupa Ship Breaking Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the said enactments including section 11b of central excises and salt act and section 27 of the customs act do constitute "law" within the meaning of article 265 of the constitution of india and hence, any tax collected, retained or not refunded in accordance with the said provisions must be held to be collected, retained or not refunded, as the case may be, under the ..... is maintainable both by virtue of the declaration contained in article 265 of the constitution of india and also by virtue of section 72 of the contract act. ..... be allowed/decreed only when he establishes that he has not passed on the burden of the duty or to the extent he has not so passed on, as the case may be, whether the claim for restitution is treated as a constitutional imperative or as a statutory requirement, it is neither an absolute right nor an unconditional obligation but is subject to the above requirement, as explained in the body of the judgment. ..... this principle is, however, subject to an exception : where a person approaches the high court or supreme court challenging the constitutional validity of a provision but fails, he cannot take advantage of the declaration of unconstitutionality obtained by another person on another ground; this is for the reason that so far as he is concerned, the decision has become final and cannot ..... so far as the jurisdiction of the high courts under article 226 of the constitution or of this court under article 32 - is concerned, it remains unaffected by the provisions .....

Shri D.D. Gandhi, Al Hadi Impex and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(120)ECC302

..... instance and finally after pmv inquiry and thereafter depb license issued by dgft - customs impounding the license at the stage on a mere apprehension of fraud violative of departmental circulars as well as of article 19(1)(g) read with article 301 of constitution of india and further commissioner of customs treading on jurisdiction of dgft under section 9 of foreign trade (development & regulation) act, 1992 - mere apprehension of fraud cannot be construed as fraud - release of depb licences without bank guarantee ordered - section 14 ..... towards the exports pertaining to the 10 s/bills out of the 14 s/bills in question till 8.9.2000 as per union bank of india's (the banker of the exporter) letter dated 7.9.2000 to the department. ..... towards the exports pertaining to the 10 s/bills out of the 14 s/bills in question till 8-9-2000 as per union bank of india's (the banker of the exporter) letter dated 7-9-2000 to the department. ..... 8.1.01 have already released capital depb benefits.consulate general of india informed the commissioner of customs (preventive) that the consignee registered with dubai chamber of commerce & industry and as evidenced from the certificate issued by the airport authority the consignments had indeed arrived at ..... al hadi impex in the union bank of india has received the remittance of all the 14 ..... al hadi impex in the union bank of india has received the remittance of all the 14 ..... the union bank of india (foreign exchange branch) operate house, mumbai vide their .....

Rallis Machines Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(38)ELT160Tri(Mum.)bai

..... shri kohli submits that under article 141 of the constitution of india the law as laid down by the supreme court is the law of the land and hence the procedure suggested in the judgment of the supreme court will have to be followed irrespective of what the madras high court ..... though the supreme court's judgments have to be treated as law of the land under article 141 of the constitution where they interpret law, the order of the supreme court in the case of assam co-operative sugar mills ltd. ..... neither the customs act (under the provisions of which the tribunal has been constituted) nor the central excise act nor the rules framed under either act contain any provision under which the tribunal could exercise powers of transfer of proceedings from one authority to another. ..... the law laid down by the supreme court is binding on all courts and other authorities under article 141 of the constitution. ..... in that decision a single judge of the madras high court considered the tribunal's jurisdiction to transfer the appeal to the government of india which had the jurisdiction to hear the matter. ..... relied on the decision of the madras high court in the case of india pistons ltd. v. ..... union of india (iv) on merits shri kohli contended that the notification no. ..... india piston ltd. ..... india pistons ltd. .....

Collector of Central Excise Vs. C.P. Shukla Pumps, Kopran

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)(37)LC7Tri(Mum.)bai

..... constitution, and the other of the gujarat high court, referred to above, where the said doctrine is held to be an integral part of section 11b of cesa. ..... enrichment is held as not attracted, where again, as observed above, the full bench of the said high court in re: new india industries (supra) has clearly observed that they have no examined the question, whether the doctrine has application to the suits or departmental proceedings, as they were principally examining the issue vide their jurisdiction under article 226 of the constitution of india, and whether the state had violated the provisions of article 265 of the ..... union of india (supra) that the bombay high court has held that: the doctrine of unjust enrichment is not available for the assistant collector and even otherwise the roplas case judgment is no longer a good law in view of the subsequent decision of the full bench of this court reported in 1990 (46) elt 23 1990 (30) ecr 145 bombay (new india industries ltd. v. ..... union of india 1990 (46) elt 23 (bom) : 1990 (30) ecr 145 (bombay), taken a contrary view, holding that the view, holding that the view expressed in re: roplas (india) ltd. .....

B.E. Billimoria and Co. Pvt. Ltd. Vs. Commissioner of Customs and Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... he states that in that case the question that arose was for whether the 46th amendment to the constitution of india was ultravires the constitution of india and interpretation of article 286, the provisions of the central excise act and article 366(29)(a) of the constitution and no point was raised, argued, considered and decided regarding eligibility of the term goods vis-a-vis the girders in this case under the central ..... be true, it is argued by the learned senior counsel for the appellant, that the concept of eligibility of sales tax on the works contract after the 46 ^th amendment to the constitution, which enlarges the definition of the word sale under article 366 of the constitution will not ipso facto apply to the central excise act. ..... as recently as in (2002) 1 scc page 1 that even one bench of the hon'ble supreme court of india cannot comment upon, leave alone sit in judgment over the judgment rendered by another co-ordinate bench. ..... he also stated that the concept of works contract and leviability of sales tax laws in india by the various states cannot be imported into the leviability of central excise duty under the central ..... it was respectfully urged by counsel that the hon'ble supreme court of india has, in a catena of judicial decisions, consistently held that it is for the department that seeks to levy duty to prove with evidence that an item ..... well settled in law by the hon'ble supreme court of india in the landmark case of sub-committee for judicial accountability v. .....