Judgment Search Results Home > Cases Phrase: finance act 1972 Court: customs excise and service tax appellate tribunal cestat mumbai Page 9 of about 1,000 results (0.117 seconds)

Mitra Steel and Alloys Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT144Tri(Mum.)bai

..... carrying out the purpose of the act" is a general delegation without laying down any guidelines; it cannot be so disabilities nor contemplated by the provisions of the act itself" and more so, when we find that section 37(2) of the central excise act 1944 was specifically amended to bring in penalty & interest provisions on modvat credits when clause xvic was inserted in section 37(2) vide amendment by finance act, 1995 & notification 25/95 ce(nt) dt 31.5.95 then issued or clause 1 (bb) added vide finance act 1999 to bring in interest under ..... in absence of any saving clause in section 121 or any other section of the finance act, 2001 or in the central excise act, 1944 , the pending proceedings cannot be continued. ..... in the present case, the repealing act, i.e finance act, 2001 do not contain any specific provision saving the sub-ordinate legislation i.e rule 96zo which in any case was omitted with ..... ) section 3a of the central excise act, 1944 has been omitted vide section 121 of the finance act , 2001 , with effect from may ..... superintendent of commerical taxes 1972 ( 30 ) stc 151 ( pat ) v) the power under section 37(3) of the central excise act 1944 is already exhausted by the central government by enacting central excise rules, 1944 and hence cannot be a source relevant for enacting penalty under rule 96zo(3) vi) the provision of clause (b) and clause (c) of sub-section 4 of section 37 of central excise act, 1944 are not relevant for sustaining the penal provisions contained in .....

Sriroz Consultants Pvt. Ltd. and Others Vs. Commissioner of Central Ex ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... it is the submission of the appellants that the impugned orders are not passed on merits but their appeals have been dismissed for non-compliance with the provisions of section 35f of the central excise act, 1944 read with section 83 of the finance act, 1994. 2. ..... the adjudicating authority confirmed the demands as proposed in the show cause notice along with interest and various penalties under the finance act, 1994. .....

Ksh International Pvt. Ltd. Vs. Commissioner of Central Excise, Belapu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that date, business auxiliary services falling under section 65(105)(zzb) of the finance act, 1994 would be considered to have been exported when provided in relation to business or commerce, to a recipient located outside india. ..... service tax was paid on these payments under section 65(105)(zzb) of the finance act, 1994. ..... they were also, admittedly, acted upon by the foreign companies abroad. ..... the foreign companies acted upon these purchase orders and accordingly supplied the goods directly to the indian buyers, who made the payments directly to the foreign suppliers. ..... the service rendered by the appellant was admittedly one of the business auxiliary services classified under section 65(105)(zzb) of the act. ..... acting upon those purchase orders, the suppliers exported the goods to the buyers in india and directly collected payments from them. .....

Crown Products Pvt. Ltd. Vs. Cce, Nashik

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the exemption for service tax purpose under section 93 of the finance act 1994 which reads as follows:- (1) if the central government is satisfied that it is necessary in the public interest so to do, it may, by notification in the official gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any ..... there is no clause barring an assessee from paying tax on exempted goods and claiming refund thereafter in the finance act, 1994 unlike in the case of payment of duty under the central excise act. ..... 8.1 section 5a (1a) of the central excise act, 1944 read as follows:- for the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted .....

Ador Fontech Ltd. Vs. Commissioner of Customs and Central Excise Nagpu ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... are in appeal against the impugned order along with stay application wherein their appeal has been dismissed by the commissioner (appeals) for non-compliance with the provisions of section 35f of the central excise act, 1944 read with section 83 of the finance act, 1994. 2. ..... therefore, a show cause notice was issued demanding differential service tax and the matter was adjudicated, demands were confirmed along with interest and various penalties under the finance act, 1994. .....

Kekinbhai J. Thakkar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(20)LC194Tri(Mum.)bai

..... the customs act, 1962 was amended by the finance act, 1984, section 40 of the said finance act, inter alia, provided that no appeal shall lie to the appellate tribunal and the appellate tribunal shall not have jurisdiction to decide any appeals in respect of . ..... after the coming into force of the finance act of 1984 no appeal lies to the tribunal against the order passed by the collector (appeals) if that order relates to any goods imported or exported as baggage.6. ..... any order referred to in clause (b) of-section 129a of the customs act if such order relates to any goods imported or exported as baggage.5. ..... the customs act does not provide for transfer. .....

Kirloskar Pneumatic Co. Ltd. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1992)(58)ELT212Tri(Mum.)bai

..... to be introduced only by way of amendment of section 61 for the first time through the finance act of 1983 and the notification fixing the rate of interest at 12% was also issued for the ..... assessed to duty shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods undertaking to observe all the provisions of the act and the rules and regulations in respect of such goods and to pay on or before a date specified in a demand notice, all duties, rent and charges claimable on account of such goods under this ..... in detail because of the fact that shri mondal, sdr agreed that the amendment carried out under section 50 of the finance act was not meant to be applied retrospectively.] 4. ..... he also contended that section 50 of the finance act, 1983, under which the amendment of section 61 has been carried out is not retrospective in operation and in that context he referred to bemion ..... thus it is clear that in respect of the goods warehoused prior to 13-5-1983, they are to be governed by the bond executed as per the provisions of section 59 of the customs act and that position has not been affected even after the amendment of section 61.in view of this position, we are unable to accept the contention of the learned advocate that no interest is payable ..... behalf of the appellants, took us through the provisions of section 61 of the customs act prior to the amendment carried out by the finance bill, 1983, which came into force on enactment on 13-5-1983. .....

Collector of C. Ex. Vs. Mahindra and Mahindra Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)LC38Tri(Mum.)bai

..... moreover, it is not an empty formality or an unnecessary ritual that the government is performing every year by issuing a seperate notification under rule 12 read with the relevant provisions of the finance act to make the special excise duty also eligible for rebate of cess. ..... undoubtedly, by reason of sub-section (4) of section 32 of the finance act, 1979 and similar provision in the other finance acts, rule 8(1) would become applicable empowering the central government to grant exemption from payment of special duty of excise, but when the central government exercises this power, it would be doing so under rule 8(1) read with sub ..... he also contended that in the case of grant of rebate of additional excise duty in lieu of sales tax and excise duty levied under the finance act are issued under rule 8(1) read with relevant provisions of the concerned acts. ..... we are particularly to take note of the fact that the learned sdr does not contest the following prepositions : (ii) provisions of the central excise act and the rules made thereunder shall apply as far as to the levy and collection of the cess; and (iii) in view of the provisions of rule 3 of the automobile cess rules, even rule 12 of the central excise ..... collector (appeals) has also held that cess is also collected as a duty of excise and hence the provisions of the central excise act and the rules made thereunder are made applicable specifically to the levy and collection of cess and therefore rebate of cess is admissible. .....

M/S. Garware Polyster Ltd. Vs. Commissioner of Cen. Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the view held by the tribunal prior to the enactment of the finance act was that in the fact of the earlier approval or acceptance of an assessment on examination of the relevant facts, the matter could not be agitated and the assessments could not be reopened. ..... we find that in referring to any relying upon the provisions of finance act 2000, the ld.commissioner has misdirected himself. ..... the commissioner disposed of this submission by citing the provisions of sec.110 of the finance act 2000 and on validation of action taken under sec.11a of the central excise act, 1944. .....

81 Electronics Vs. Commissioner of Customs, Acc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(112)ELT1023Tri(Mum.)bai

1. on 2-11-1998 the applicant filed application before the designated authority under 'kar vivad samadhan scheme, 1998'. the tribunal sent a notice of hearing in respect of the appeal and intimated the date of hearing as 19-11-1998. on that day neither the appellant nor the advocate for the appellant appeared before the tribunal. hence the tribunal on that day i.e. on 19-11-1998 dismissed the appeal for non-compliance of the provisions of section 129e of the customs act as application was made for extension of time for making deposit of two months and that eight months have passed and no deposit has been made.subsequent to that on 12-3-1999 the authorities under the 'kar vivad samadhan scheme 1998' passed a declaration in terms of section 90(2) of the finance act no. 2 of 1998. the prayer of the applicant is the appeal which was dismissed on 19-11-1998 should be restored to the file and thereafter dismiss it in terms of provisions of section 91 of the finance act no. 2 of 1998. from the narration of the facts it will be very clear that when the application was filed under 'kar vivad samadhan scheme, 1998' the appeal was pending viz. on 2-11-1998. the appeal was dismissed on 19-11-1998. appellant before us had already obtained the benefit of this scheme. under the circumstances we do not find any ground has been made before us to revive the appeal and immediately dismiss the same. hence we feel that the application is devoid of any merits. the application stands dismissed.