Finalisation - Judgment Search Results

Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)

..... enrichment would not be applicable for refund of excess amount due to the assessee on finalisation of the provisional assessment therefore the counsel submitted that the court must respect the ..... reason behind it under the customs act since inception the recoveries or refund arising on finalisation of the provisional assessment have been expressly subjected to the limitation prescribed under section .....

Parmanand Prasad Misra Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Lucknow

Reported in: (2004)(2)SLJ358CAT

..... report also takes a lot of time because the disciplinary proceedings reach the stage of finalisation only after preliminary hearing appointment of i o and p o appointment of defence assistant ..... examiantion of defence witnesses examination of the charged official and finalisation of the inquiry report thus it was submitted that neither any delay can be said .....

Garware Chemicals Ltd. Vs. Board for Industrial and Financial Reconstr ...

Court: Mumbai

Reported in: IV(2004)BC54; 2004(5)BomCR891; [2004]120CompCas315(Bom); (2004)1CompLJ350(Bom); 2004(2)MhLj707; [2004]55SCL706(Bom)

..... 15 1 enables the board of directors of the company to file a reference before finalisation of accounts in annual general meeting that enabling provision will not preclude the petitioner company ..... be made earlier if the directors formed an opinion about the sickness even before the finalisation of the accounts any contravention of the provisions clearly attracts the general penalty provision contained .....

Hindustan Lever Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC480Tri(Delhi)

..... which will be taken up separately 2 the learned advocate further submitted that consequent to finalisation of assessment refund of excise duty became payable to the appellants that they filed ..... f case subsequently the assistant commissioner by passing separate order for each financial years involved finalised the assessment on the basis of data furnished by the appellants along with a certificate .....

Novozymes South Asia Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(158)ELT347Tri(Bang.)

..... load the value by 20 without assigning any reason while finalising the assessment as long as the assessment is provisional they ..... to the extent of 20 cannot be sustained the said finalisation is therefore set aside further the appellate authority has observed ..... in the impugned order we find no justification for ordering finalisation of assessment again after conducting an enquiry in the view .....

S. Manohar Reddy Vs. G. Koteswara Rao and ors.

Court: Andhra Pradesh

Reported in: 2004(3)ALD567; 2004(4)ALT69

..... decisions were taken 1 the multi zonal seniority lists of assistant excise superintendents finalised by the commissioner of prohibition and excise be revised strictly in accordance with ..... assistant excise superintendents 9 accordingly the multi zonal seniority list of assistant excise superintendents finalised by commissioner of prohibition and excise to the extent of substantive vacancies for .....

Prafful Indus. P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(161)ELT879TriDel

..... and the commissioner appeals in the impugned order held that the lower authorities had finalised the provisional assessment including galleries while determining the production capacity these orders were not ..... by the adjudicating authority the adjudicating authority will decide the refund claim afresh after finalising the assessment in respect of annual capacity of the stenter the impugned order is .....

Commissioner of C. Ex. Vs. Madhera Chemicals (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(159)ELT867Tri(Mum.)bai

..... the lapse of nearly two years between the order of the assistant commissioner finalising the assessment and the finalisation of the rt 12 returns was unjustified and unexplained and therefore the relevant ..... while it is expected that normally the adjustment of duty will follow closely upon the finalisation of the assessment the applicability of the law is not altered solely because this has .....

Rama Vision Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(162)ELT664TriDel

..... office the learned counsel further pointed out that when the provisional assessment was subsequently finalised issue of discount already raised in the refund application was not considered at all ..... refund application was filed as directed by the departmental authorities before the provisional assessments were finalised therefore the question of time bar of refund claim cannot arise in the present .....

Sirimai Marbaniang Vs. State of Meghalaya and ors.

Court: Guwahati

..... for construction of the building however the line for construction was not finalised by another letter dated 4 9 2001 office of the respondent no ..... the petitioner could not start the work as the site was not finalised and handed over to the petitioner the site was handed over ..... reason given by the respondents is that there was a delay in finalisation of the site of work due to inability to fell down .....