Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2003 Page 8 of about 486 results (0.081 seconds)

Nikko Pneumatics Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT223Tri(Mum.)bai

..... authority about the fact of payment of duty on the goods which have been used in the manufacture of the finished product.13. penalty under section 11ac of the act cannot be imposed on the appellant because the section came on the statute book in september 1999.14. the notice proceeded on the assumption that solenoid coil referred to in the notice is .....

industrial Minerals and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....

Dina International, Rajnish Vs. Commissioner of Customs, Air

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC93

..... investigation, notice was issued to the importer, harish kotlia, its president, the rajnish varma, its general manager proposing confiscation of the goods under clauses (d) and (m) of section 111 of the act, demanding duty on five such machines imported earlier and permitted to be cleared without payment of duty, penalty on the importer under ..... sections 112 and 114 of the act. the commissioner passed orders in october 2001 confiscating the goods but permitting them to be redeemed on payment of fine, imposing penalties on the company and its two ..... one machine can be considered to be manufacture. it is evident from the terminology that the commissioner uses that he has applied the test of manufacture contained in section 2 (f) of the central excises act, 1944. even applying the test that has been evolved to determine whether there is a manufacture in terms of that .....

Sterlite Optical Technologies Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(112)LC160Tri(Mum.)bai

..... heard shri joseph vellapally, sr. counsel for the applicants and shri m.i. sethna, sr. counsel for the revenue. the question as to whether the proviso to section 3(1) of the central excise act is attracted to the facts of the present case is a debatable one. the issue of eligibility to the benefit of concessional rate of duty in terms ..... 56.832%. the commissioner has rejected the claim of the company that the rate of duty payable and which has been paid is only 16% ced under section 3(1) of the central excise act. he has also rejected the plea of the manufacturer that the benefit of concessional rate of duty at the rate of 5% for optical fibre which is ..... kgs of preforms manufactured in the 100% eou unit and cleared clandestinely to dta unit. all the above demands have been confirmed together with interest in terms of section 11ab of the central excise act, 1944 and extended period of limitation has been invoked in the case of above 3 demands. (4) customs duty of rs. 6,93,81,856/- on raw .....

Dy. Cit, Special Range 18 Vs. Reliance Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)88ITD273(Mum.)

..... or, alternatively, that it should be treated as liability under the sales-tax law and deemed to have been paid by the assessee within the meaning of section 43b of the act. the reasons given by the assessing officer for rejecting the assessee's claim were the same as the reasons given in the assessment order for the a. ..... to as notional sales-tax liability should have been reduced from the revenue receipts as it is embedded in such receipts, though having character of subsidy. section 41(1) of bombay sales tax act states that subject to such condition as it may impose, the state government may, if it is necessary in public interest, by notification exempt any ..... otherwise could be fastened on the assessee and recovered, in the absence of any exemption from the payment of tax. the tribunal also adverted to section 41 of the bombay sales tax act, which empowered the commissioner of sales tax to exempt any dealer from payment of sales tax either wholly or partially. the tribunal also referred to .....

Lloyds Metals and Engg. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT397Tri(Mum.)bai

..... , charts, plans, processing data and other literature comprises in the "documentation service" as specified in clause (3) constituted a book which fell within the definition of 'plant' in section 43(3) of the it act. the court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a plant since they were in a .....

Godavari Sugar Mills Ltd. Vs. State of Maharashtra

Court : Mumbai

Reported in : 2004(1)MhLj761

..... year' to mean the financial year immediately preceding the year of assessment. the return of agricultural income for the previous year filed under section 22 of the act, is assessed under section 23 of the act in the assessment year. therefore, agricultural income tax payable for the previous year is determined by passing the assessment order in the assessment year ..... year 1957-58 to 1960-61. the tribunal held that the amount of donation given for earning the agricultural income cannot be allowed as deduction under section 8(9) of the act. the tribunal held that the amount of rs. 3,150/- spent as perquisite on the general manager of the company cannot be allowed. the tribunal ..... harvesting and carting contractors during the periods 1957-58 to 1960-61 written off as bad debts during the previous year 1964-65 are deductions permitted under section 8(9) of the act? 4. whether in the facts and circumstances of the case, the amount of rs. 4,73,522/- allocated by the income tax authorities as .....

Mohan Vs. Arjuna (Deceased) and anr.

Court : Mumbai

Reported in : IV(2004)BC88

..... share of defendant no. 2 is concerned. on the contrary, it is obvious that the decree for specific performance of contract cannot be refused especially when section 4(1) of the act is not at all attracted and cannot be made retrospective or retroactive in operation to show that the transaction is hit by this provision of law.14. ..... appellate court wrongly held that the plaintiff is not entitled to the decree for specific performance of the contract by holding that as per the provisions of section 4(1) of the act, the transaction of purchase of the field by defendant no. 1 in the name of bhagirathibai being a benami transaction, no action or suit would be ..... the ground that defendant no. 1, who purchased the suit fields in the name of his wife bhagirathibai is hit by the provisions of section 4 of the benami transactions (prohibition) act, 1988 (for short the act).3. brief facts are as under;bhagirathibai is the wife of defendant no. 1 arjuna, bhagirathibai died on 2.12.1976. however, defendant .....

Mohan J. Pawar Vs. Arjuna N. Dighade (D) by Lr and anr.

Court : Mumbai

Reported in : AIR2004Bom406; 2004(3)ALLMR171

..... share of defendant no. 2 is concerned. on the contrary, it is obvious that the decree for specific performance of contract cannot be refused especially when section 4(2) of the act is not at all attracted and cannot be made retrospective or retroactive in operation to show that the transaction is hit by this provision of law.14. ..... appellate court has committed patent error of law by holding that the transaction of sale in the name of bhagirathibai was hit by the provision of section 4(2) and (2) of the act and, as such. the impugned judgment cannot be sustained in law. therefore, it is obvious that the appellate court ought not to have interfered into ..... on the ground that defendant no. 1 who purchased the suit held in the name of his wife bhagirathibai is hit by the provisions of section 4 of the benami transaction (prohibition) act. 1988 (for short the act).3. brief facts are as under :bhagirathibai is the wife of defendant no. 1 arjuna. bhagirathibai died on 2-12-1976. however, defendant .....

A.S. Iyer Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : 2004(1)ALLMR3; 2004(3)BomCR333; (2004)ILLJ885Bom

..... the constitution of india. in respect of the claim for payment of gratuity, mr. cama submits that the ongc is established under the ongc act, 1959. under section 32 of the act, regulations have been framed governing the service conditions of the employees of ongc. these regulations include regulations in respect of payment of gratuity and therefore ..... any day of the preceding 12 months and such other establishments notified by the central government where 10 or more employees are employed. under section 4 of the act, gratuity is payable to all employees employed in the aforesaid establishments at the rate of 15 days' wages per year of service. however ..... is nothing inconsistent between them and, therefore, the regulation will prevail over the payment of gratuity act.8. the payment of gratuity act has been enacted as a special legislation for the purpose of payment of gratuity. section 1(3) of the act is applicable to every factory, mine, oil field, plantation, port, railway company as well as .....