Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 2006 Page 82 of about 5,300 results (0.567 seconds)

Bcl Forgings Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the terms of headings and any relative section or chapter notes.there is no provision in the central excise tariff act whereby the assessing authority must classify any goods with reference to the explanatory notes to the hsn.. the show cause ..... be undertaken after they leave the factory of the appellants. the headings in the schedule to the central excise tariff act must be interpreted with reference to the rules of interpretation and section notes. rule 1 of the rules of interpretation of the schedule specifically provides that classification shall be determined according to ..... erstwhile tariff item 25(8). by the finance bill 1988-89, chapter 72 & 73 of the central excise tariff act were completely revised and as a consequences, certain changes were also made in the section notes as also the chapter notes of chapters 72 & 73. the appellants, therefore, filed a classification list with .....

Ge Medical Systems X-ray Ltd. and Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC644

..... like to refer to and rely upon the following decisions:lubri-chem industries ltd., v. cce, bombay 1997 (73) elt 257 (s.c.) under the circumstances, the provisions of section 11 ac and 11ab also cannot be invoked. 2. the appellants would like to submit emphatically that the s - cat items, viz., image intensifies x-ray control, mobile stand. ..... , laser device, dose meter, remote control, etc. and whether there was suppression of facts in this regard, to invoke the extended period of limitation under section 11a(1) and whether the provisions of section 11ab and 11ac can be invoked. ii. whether the s - cat items have been imported / purchased or whether they were manufactured in the appellant's ..... , not sustainable in law. as far as m. c. sudarshan, manager (finance) is concerned, he is only an employee of the company and he has not done any act of omission or commission, so as to make him liable for penalty under rule 209 a of the central excise rules, 1944.4. the learned sdr refers to the audit .....

R.P.G. Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC19

..... -deposit of service tax of rs. 4,89,65,321/- and penalty of equal amount imposed under section 78, rs. 1,000/- under section 77 and rs. 200/- per day for every day of delay till the payment of service tax under section 75 of the finance act, 1994 arises out of the order of the commissioner of central excise (appeals), mumbai. service tax .....

Mrs. Khatiza S. Oomerbhoy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)100ITD173(Mum.)

..... ltd. (supra). the ratio of this case may also be reproduce below from the headnote: the power of suo motu revision under sub-section (1) of section 263 of the income-tax act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. two circumstances must exist ..... set aside the assessments directing the assessing officer to make fresh assessments after duly examining the various points discussed in the order passed by the cit under section 263 of the act.4. in the backdrop of the abovementioned factual position, the id.counsel appearing for the assessee forcefully argued before us that the id. cit has ..... after duly considering the facts and the submissions made by the assessee. it was contended that the cit has no jurisdiction to invoke his powers under section 263 of the act. the id. cit rejected this submission and held that the assessment orders passed by the assessing officer were erroneous and prejudicial to the interests of .....

Uma Polymers (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2006)284ITR1(Jodh.)

..... promoters/directors, in order to scuttle/shirk inquiry the appellant at the fag end of the relevant time preferred an application to summon the persons under section 131 of the act. besides, the learned authorised representative has also contended that the material discussed in the order of the ao regarding the various facts culled out of the ..... not applicable in the asst. yr. 1989-90 involved before the tribunal. he accordingly held that unpaid interest to rfc could not be added back under section 43b of the it act. the ao was dutybound to make assessment in accordance with law and therefore, could not make disallowance under a provision which was not at all applicable. ..... additional ground of appeal could not be permitted to be raised. thus the difference between the members.8. the matter has been placed before me under section 255(4) of the it act. i have heard both the parties. the assessee while surrendering the amount in question in the second revised return had stated as under: (i) .....

Smt. Madhu Gupta Vs. Dy Cit, Central Circle-3 Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT691(Mum.)

..... hold that the stand of the assessee is that new machinery as compared to the total machineryis farbelow the minimum requirement of 80 percentasperthe provisions of section 80-ib of the act. it is the stand ol' the assessee that it is not disputed that primax perforator machines were imported on 9101998 and 6-11-1999 amounting ..... down the price of the machinery; so as to bring the value of the machinery transferred below 20 per cent, to avail the benefit under section 80-ib of the act.this stand of the revenue also does not stand scrutiny for the reasons stated hereinabove in this order.assessing officer heavily relied on para 7.1, ..... evidence which is inadmissible, as the same has been relied on by the assessing officer in violation of principles of natural justice and express mandatory provisions of section 142(3) of the act; secondly, inadequate enquiries; and thirdly, on the basis of incorrect perception of facts. it was further contended; the finding of the assessing officer is based .....

Shaik Bahseer Ahmed and ors. Vs. Shaik Yakoob Ahmed and anr.

Court : Andhra Pradesh

Reported in : 2006(3)ALD457; 2006(3)ALT510

..... assets to the creditors or other persons, whom the firm owes liability. that was never the object, either in enacting section 17 of the registration act, section 48 of the partnership act or section 17 of the arbitration act.22. more than a decade had already elapsed. the remedy, which was chosen to be a speedier and effective one, ..... court held in categorical terms that all the assets of the firm assume the characteristic of movable property, the question of insistence on compliance with section 17 of the registration act, for distribution of such assets does not arise. it is not as if the assets would be movable property, if allotted to partners, and ..... supreme court. the allotment of items of immovable property, through an award, in favour of various parties to arbitration, was examined, with reference to section 17 of the registration act. a full bench of the patna high court in seonarain lal v. prabhu chand : air1958pat252 held that an award of an arbitrator becomes enforceable only .....

Satnam Channan Vs. Darshan Singh

Court : Punjab and Haryana

Reported in : (2006)143PLR459

..... . in view of the above, i do not find any material illegality or irregularity in the order of ejectment passed against the petitioner in terms of section 13-b of the act.20. hence, the present petition is dismissed.21. however, it is made clear that the ejectment order shall not be executed for a period of ..... of express authority manifested by a registered power of attorney, the attorney so appointed is competent to do every lawful thing which is required. relying upon section 118 of the evidence act, it was argued that all persons are competent to testify unless the court considers that they are prevented from understanding the questions put to them or ..... jeypore sugar co. ltd. and ors. : [1994]3scr385 , the hon'ble supreme court has occasion to consider the consent of an attorney given under section 399(3) of the companies act to application on ground of oppression and mismanagement. such a consent was held to be valid since the attorney was authorized to institute suit, petitions and other .....

Sandeep Dwellers Pvt. Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2006(6)ALLMR736; 2007(3)BomCR898

..... observations in paragraphs 12 and 13 are important:12. by its judicial hierarchy, the judgment of the cegat binds the revenue officers. by virtue of section 37-b of the act, administratively issued circulars/orders and trade notices equally bind the revenue officers. in such a situation, assuming there is a conflict between a circular, order ..... failed to produce the information, consolidated information was asked to be furnished. the petitioner has moved the court at this stage when proceeding under section 7-a of the act are pending. this is not a case where it can even remotely be contended that the proceeding is without jurisdiction. plainly it cannot be ..... and temporary construction workers. it appears that on 17/7/1996 the petitioner m/s. r.b. constructions was summoned to attend inquiry under section 7-a of pf act and thereafter the petitioner approached this court & this court while issuing notice before admission granted an interim stay which continues to operate after the writ .....

Mamatha Chit Fund P. Ltd. (In Liquidation) Vs. Smt. Doure Swarropa Ran ...

Court : Andhra Pradesh

Reported in : [2007]136CompCas758(AP); [2007]80SCL69(AP)

..... any question of priorities or any other question whatsoever that might arise in the course of winding up of the company. although clause (a) of sub-section (2) of section 446 of the act speaks of filing any suit or proceeding by or against the company, which is in the nature of a cheap and summary remedy, if the official ..... mismanagement. civil suits used to be filed in regular municipal courts pertaining to the company matters. it is only for the first time under sub-section (2) of section 446 of the companies act, jurisdiction has been conferred upon the company court to take cognizance of such matters filed before it and it excludes the jurisdiction of the civil courts ..... company court to dispose of any suit or proceeding by or against the company; any claim made by or against the company; any application made under section 391 of the companies act by or in respect of the company ; and any question of priorities or any other question whatsoever whether of law or fact which may relate to .....