Differentially - Judgment Search Results

M/S. Elgi Equipments Ltd., India Vs. C.C.E. Coimbatore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... valuation provisions in the central excise law and that his statement to the effect that differential discounts were given to compensate for expenses incurred in connection with inventory and other causes ..... eligible for a uniform discount of 10 on their clearances to dealers distributors branches and differential duty is demandable on the ineligible portion of the discount passed on to their branches .....

Commissioner of Central Excise, Vs. Ashok Leyland

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2004)(161)ELT476Tri(Chennai)

..... is not called for since the respondents had paid the differential duty well before the issue of show cause notice whereas ..... 09 98 hence the contention that respondents were calculating the differential duty for every quarter properly and paying on quarterly basis ..... by the commissioner appeals that the procedure of payment of differential duty after collecting details from the depots and payment of .....

M/S. Vegetable VitamIn Foods Co. Vs. Cce, Bombay

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... and only thereafter two show cause notices were issued for demanding differential duty that the assistant collector revised the assessable value and ..... in accordance with they were to pay the differential duty and as such no prejudice has been caused to ..... held by the apex court in seraikella glass works case the differential duty became payable by them after the determination of the .....

M/S. Millipore India Pvt. Ltd., Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2001)(77)ECC384

..... 10962 if goods under be 009557 intercepted by the officers c differential duty on spare parts imported since 1990 onwards should not be ..... of 3920 79 under which the classification should be finalised and differential duty on such misclassification should not be demanded under the extended ..... under heading 3920 79 and directed the importer to pay the differential duty of rs 17 23 052 c bills of entry .....

Ruchi Worldwide Ltd. Vs. Union of India (Uoi)

Court: Chennai

Reported in: 2002(141)ELT18(Mad)

..... the respondents placing reliance on the impugned government order insisted the petitioners to pay the differential duty as per the impugned notification according to the learned counsel for the petitioners the ..... and if the notification is made applicable to the petitioners the petitioners should pay the differential duty as per the notification the bone of contention of the learned counsel for the .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... of the act and therefore such excess income termed as differential income in relation to lease agreements could not be brought ..... expenditure and also without giving any reason and basis for differentiation between various new units projects and ignoring the fact that ..... be capitalised without giving any basis and reason for such differentiation and ignoring the fact that there is no difference between .....

Cce, Delhi Vs. M/S. Excorts Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(76)ECC587

..... under heading 8708 was 15 ad valorem therefore the claim for differential duty manufacturer respondent before us took up the contention that ..... of tractor was paid nothing more was to be paid as differential duty on the hydraulic lift equipment 2 department was of ..... on the value of this equipment the department cannot claim any differential duty yet another argument advance d by he learned counsel .....

J.K. Udaipur Udhyog Ltd. Vs. State of Rajasthan and ors.

Court: Rajasthan

Reported in: [2003]131STC176(Raj); 2003(1)WLN281

..... officer nagpur 1968 1scr661 the court stuck down the main provision of taxing statute because differentiation was made between a tax evader of the same class merely because detection by different ..... given to cement industry as a member of very same class viz sick industry but differential treatment is given in extending the package of exemptions resulting in very anomalous situation between .....

Sheraton Overseas Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2002)(144)ELT432Tri(Chennai)

..... price list for the goods under import that he agreed to pay the differential duty on the basis of the actual value of the goods he ..... to refix the value at rs 11 84 875 and demanded the differential duty of rs 2 59 065 and also proposed to confiscate the ..... have agreed to adopt and accept the same value and willing to pay differential duty amount he also referred to the statement recorded on 17 8 .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... of the act and therefore such excess income termed as differential income in relation to lease agreements could not be brought ..... expenditure and also without giving any reason and basis for differentiation between various new units projects and ignoring the fact that ..... be capitalised without giving any basis and reason for such differentiation and ignoring the fact that there is no difference between .....