Judgment Search Results Home > Cases Phrase: finance act 1972 Court: customs excise and service tax appellate tribunal cestat mumbai Page 2 of about 1,000 results (0.147 seconds)

M/S Rochem Separation Systems (i) Pvt. Ltd. Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the contention of the applicant is that provisions of rule 6 were retrospectively amended by section 73 of the finance act, 2010 and as per the provisions of retrospective amendment in case where the manufacturer is availing credit in respect of the common inputs common input services and the same are being used in exempted as well as excisable goods, ..... the contention is that the rejection of the declaration filed under section 73 of the finance act is not sustainable as the commissioner of central excise has no power to reject the declaration ..... the commissioner of central excise rejected the declaration filed under section 73 of the finance act on the ground that the applicant had not correctly reversed the credit attributable to input services used in or in relation to manufacture of the exempted goods ..... as noted above, the order rejecting the application under section 73 of the finance act, 2010 is not sustainable, therefore, the impugned orders rejecting the application as well as demanding duty in view of the provisions of rule 6(3)(b) of the cenvat credit rules are set aside and the matter is remanded to the jurisdictional ..... the contention of the applicant is that as per provisions of section 73 of the finance act the commissioner of central excise on receipt of application in respect of reversal of credit attributable to the common input services used in or in relation of manufacture of exempted goods can verify the correctness of the amount paid within a period of two months .....

The Commissioner of Central Vs. Montage Securities Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR393

..... the adjudicating authority confirmed the demand and also imposed penalties under section 76, 77 and 78 of the finance act, 1994 besides, directed the respondent to pay interest.aggrieved by the said order, the respondent filed an appeal before the ld. ..... commissioner (appeals), after hearing the respondent upheld the order to the extend of confirmation of demand, interest, and penalties under section 76 and 77 of the finance act, 1994 but set aside the penalties imposed under section 78.the revenue is in appeal against such setting aside penalty under section 78 of the finance act, 1994. ..... the respondents have filed a cross objection against the confirmation of demand and also the imposition of penalties under section 76 and 77 of the finance act, 1994.3. ..... commissioner (appeals) has not given any reasoning to set aside the penalties imposed under section 78 of the finance act, 1994.4. .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... budget 2002-2003 also expressly clarifies that while calculating the value for levy of cvd, anti-dumping duty will not form part thereof.the circular expressly clarifies that the amendment made in finance act, 2003 is purely clarificatory and declares the applicable legal position and hence the amendment would apply even for the period prior to 2003. ..... same will be the position even prior to 11-5-2003 when section 159a was inserted because of the provisions of section 114 of the finance act, 2001, which saves recoveries of all amounts under any notification, which had not been collected, as provided in clause (c) of section 114.30.1 in any event, the expiry of notification imposing anti-dumping duty did not at all ..... it is contended that with effect from 11-5-2001 when sub-section (2a) was introduced in section 9a of the tariff act by section 118 of the finance act, 2001, no anti-dumping duty remained imposable on a 100% eou under the said notification. ..... k.7 section 3a(2) of the customs tariff act, 1975 as it stood prior to amendment by finance act, 2003 with effect from 1-3-2002 reads as under: (2) for the purpose of calculating under this section special additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in section 14 of the customs act, 1962 or section 3 of this act, be the aggregate of- (i) the value of the imported article determined under sub-section (1) of section 14 of the customs act, 1962 (52 of 1962) or the .....

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC65Tri(Mum.)bai

..... wordings of the supreme court vide para 33 of the judgment, the position is made clear as below: "in the absence of any specific provision overiding section 11-a, it will be consistent with rules of harmonious construction to hold that section 51 of the finance act, 1982 in so far as it gives retrospective effect to the amendments made to rules 9 and 49 of the central excise rules, is subject to the provision of section 11-a." 20. ..... mills case does not lay down the legal position as made out by the appellants that notices can be only on or after 20-2-1982.the supreme court judgment only contemplates that section 51 of the finance act does not have over-riding effect of section 11-a of the central excises act and when the amended rules are retrospectively applied they are subject to the provisions of section 11-a. ..... we, therefore, do not find any merits in the arguments of the learned advocate that further notices are required to be issued after amendment, invoking section 51(2)(d) of the finance act.accordingly, we decide the point in favour of the revenue and reject the contention of the appellants on this score.25. ..... this is for the reason that these notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11-a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) [1986 (7) ecr 137] and demanded in .....

M/S. Three M Paper Manufacturing Co. Pvt. Ltd. Vs. Commissioner of Ser ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ) wherein it was held that demand (service tax) - non-filing of return - recipient of goods transport operator service - liability to file return cast on assessees only under section 71a of finance act, 1994 which was introduced in finance bill, 2003 - section 73 ibid, during relevant period, takes in only case of assessees who are liable to file return under section 70 ibid - class of persons who come under section 71a ibid not brought under ..... i find that in this case the show-cause notice issued on 26.4.2001 under section 73 of the finance act for the services availed by the appellant from the goods transport operator for non-registering with the department and non-filing of st-3 ..... it was alleged that they have contravened section 68, 69, 70 and 73 of the finance act, 1994 as they have not registered with the service tax department and also they failed to file their return in form ..... the section 71a of the finance act was introduced in the finance bill with effect from 14.5.2003 ..... -cause notice issued for the period prior to 14.05.2003 and in this case of appellant, provisions of section 73 of the finance act are not applicable to their case. ..... to that appellant is not required to file any return under section 70 of the finance act, 1944 prior to 2003. ..... confirming the demand of service tax of rs.60,860/- under section 73 of the finance act. 2. ..... in this case also the liability to file return is cast on the appellant only under section 71a which was introduced in the finance bill 2003. .....

Jitendra Damodhar Patel Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR183

..... the issue for determination in this appeal is whether enhancement of penalty under section 84 of the finance act, 1994 by the commissioner oi central excise & customs, nashik is proper and legal. ..... therefore, show cause notice was issued for contravention of provisions of section 68 & 70 of the finance act, 1994 for imposing penalty under section 76 & 77 ibid. ..... 23,120/-under section 76 of finance act 1994 and further penalty of rs. ..... 2,500/- under section 76 of finance act, 1994 on the assessee. .....

Catalyst Capital Services Pvt. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(184)ELT34Tri(Mum.)bai

..... the appellants have contravened the provisions of section 68 and 70 of chapter v of the finance act, 1994 inasmuch as the said assessee failed to pay the service tax on due date and failed to furnish half-yearly returns in the prescribed form i.e. ..... 2,000/- under the provisions of section 77 of the finance act, 1994 for late filing of st-3 returns.3. ..... there is also provision in the finance act for waiver of the penalty where sufficient cause is shown. ..... 7,105/- under section 76 of the finance act, 1994 for delay in payment of service tax and imposed rs. .....

Desk to Desk Courier and Cargo Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)7STR515

..... after passing the order-in-original by the assistant commissioner, whereas the commissioner of central excise & customs, nashik in exercise of revisional power under section 84 of the finance act, 1994 enhanced the penalty amount as stated supra in the impugned order, which is assailed before the tribunal by the assessee.5. ..... the commissioner of central excise and customs, nashik under the provisions of sub-section (1) of section 84 of the finance act, 1994 had revised the order of the assistant commissioner in respect of penalty amount enhancing the same from rs. ..... 2,38,486/-under section 76 of the finance act, 1994.4. ..... 1000/- under section 77 of the finance act. .....

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC634Tri(Mum.)bai

..... (t) = 2002 (53) rlt 276 wherein the commissioner's order for payment of service tax with interest was set aside on the ground that the show cause notice was not issued under section 73 of the finance act, which provides for issue of notice if the value of taxable service has escaped the assessment due to omission or failure on the part of the assessee to make the return under section 70, but it ..... the commissioner of central excise directed issue of notices for revision of the orders of the deputy commissioner, in view of the retrospective amendment of service tax rules by section 117 of the finance act, 2000, which states that notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of service ..... 16-11-1997 to 1-6-1998 since they had neither applied for registration with the central excise authorities nor paid the service tax, hence contravening the sections 68 and 70 of the finance act, 1994, directing them to furnish quarterly return in form st-3 and proposing recovery of interest for delayed payment of tax and proposing penal action under sections 76, 77 and 79 of the ..... the case law cited by the learned counsel for the appellants to support the argument that section 112(1) of the finance act, 2000 validates only refunds already granted and does not validate recovery and collection in cases where such collection has not been made and hence the tribunal cannot .....

Kalsis Kitchenette Vs. Commissioner of Central Excise, Pune Iii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in this case, the penalty is imposed under section 78 of the finance act which provides for penalty in case service tax has not been paid by reasons of fraud, collusion, willful suppression of facts or contravention of any provisions of the chapter or the rules. ..... i find that as per the provisions of section 80 of the finance act, notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in said provisions, if the assessee proves that there was reasonable cause for the said ..... the penalty imposed under section 78 of the finance act is set aside and this appeal is allowed. ..... therefore in view of the above decision of the tribunal and in view of the provisions of section 80 of the finance act, i find merit in the contention of the appellants. ..... in view of the decision and as per the provision of section 80 of the finance act the appellants are not liable for penalty under section 78 of the act. 3. ..... the adjudicating authority also imposed a penalty equal to confirmed demand under section 78 of the finance act. ..... the appellant has filed this appeal against imposition of penalty under section 78 of the finance act. ..... therefore as the appellants have not paid the amount of service tax hence liable for penalty under section 78 of the act. 4. .....