Differentially - Judgment Search Results

Decora Ceramics Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)LC80Tri(Delhi)

..... classification observing as follows whenever the department seeks to reopen the assessment and demands differential duty for whatever reason it is open to the assessee to contest the ..... imported goods were cleared mis declaring description quantum and value confiscation and demand of differential duty was ordered besides contesting these allegations the importer sought to reopen classification .....

Deputy Commissioner of Income Tax Vs. Nagarjuna Investment Trust Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1998)65ITD17(Hyd.)

..... applying the guidelines laid down by the supreme court accordingly it would follow that the differential income credited by the appellant was only hypothetical or theoretical income and not real ..... by the learned representatives of the parties with regard to the aforesaid two categories of differential income keeping in view these specimen and illustrative hire purchase agreement and lease agreement .....

General Motors Corp. Vs. Tracy

Court: US Supreme Court

..... 311 281 3 ohio s tax regime does not violate the equal protection clause the differential tax treatment of ldc and independent marketer sales does not facially discriminate against interstate ..... furthered by the statute is legitimate under the equal protection clause id at 883 312 differential tax treatment of ldc and independent marketer sales does not facially discriminate against interstate .....

Shakun Products Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(96)ELT184TriDel

..... issued proposing re classification under sub heading 8544 00 as cables and proposing recovery of differential duty under section 11a of the central excise act 1944 the assistant collector approved ..... re classification of the goods modification of the classification list also simultaneously proposes recovery of differential duty on goods already cleared prior to the issue of the show cause notice viz .....

Vorion Chemicals and Distilleries Ltd., Represented by Its Director M. ...

Court: Chennai

Reported in: (1997)2MLJ103

..... 1987 turning down the request of the appellant for refund of differential cost of arrack without giving any reason 10 the learned ..... to reconsider their earlier order rejecting the request for refund of differential cost of arrack 11 the learned senior counsel under the ..... said amount was clearly unjust particularly so when the amount of differential cost of price of arrack was not recovered from the .....

Bakeman'S Home Products Pvt. Ltd. Vs. Collector Of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC39Tri(Delhi)

..... and the connected persons alleging deliberate mis declaration of value land proposing demand of differential duty confiscation of the goods and imposition of penalty 4 the contentions raised by ..... jurisdiction point no 2 the show cause notices comprehended three aspects namely demand of differential duty confiscation of the imported machinery and imposition of penalty according to the department .....

Mansukh Dyeing and Printing Mills Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT350TriDel

..... whenever the department seeks to reopen the assessment and demands differential duty for whatever reasons it is open to the assessee ..... of the central excises and salt act for demanding differential duty the demand of differential duty can arise only when the department correctly ..... the correct rate of duty for the goods on which differential duty is demanded is the first step before quantifying the .....

Union of India (Uoi) and ors. Vs. Sudarshan Plywood Industries Ltd. an ...

Court: Guwahati

..... ninety two thousand sixty two and eighty paise being the differential duty involved on the ex factory sales in between the ..... thirteen thousand three hundred seventy nine and eighty paise being the differential duty as detailed in annexure g should not be demanded ..... value were procured from the buyers after much persuasion and the differential amount in between the prices indicated in the price list .....

Nulon India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(96)ELT668TriDel

..... in respect of classification of the products namely engine treatment and manual gear box and differential treatment as prepared additive for mineral oil and in respect of eligibility under notification no ..... find that appellants were filing declaration in respect of their products engine gear box and differential treatment oils and in the impugned order the commissioner had held that extended period .....

Shri Digvijay Cement Co., Etc. Vs. State of Rajasthan and Others Etc.

Court: Supreme Court of India

Reported in: 1997AIHC2609; JT1997(4)SC340; 1997(3)SCALE150; (1999)4SCC330; [1997]3SCR184; [1997]106STC11(SC)

..... may operate with more or less force in different localities and has held that where differentiation is based on consideration not dependent upon natural or business factors which operate with more ..... exercise of power can always be struck down by the courts 20 reiterating that every differentiation is not discrimination this court further held that if discrimination is made without a valid .....