Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat delhi Page 4 of about 491 results (0.259 seconds)

Collector of Central Excise and Vs. Papyrus Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC150

..... that meanwhile the central excises & salt act, 1944 was amended by the finance (no. 2) act of 1980 making provisions for the constitution of this tribunal and substituting a new chapter via in place of erstwhile chapter via in the central excises & salt act, 1944 whereby sections 35,35a and 36 of the act were replaced. the result of this amendment ..... or special order which appears to be necessary or expedient for the purpose of removing such difficulty, under sub-section (3) of section 50 of the finance (no. 2) act of 1980. exercising these powers the central government passed "the customs, central excise & gold (control) removal of difficulties order, 1982 making the provisions of ..... ) by the department or by the concerned party the legislature itself empowered the central government under sub-section (3) of section 50 of the finance (no. 2) act, 1980 to pass any general or special order to do anything not inconsistent with the amended provisions which appear to be necessary or expedient for .....

O.E.N. India Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(41)ELT565TriDel

..... of the said judgment. he states that in para number 4 the hon'ble high court had observed that iron and steel articles are covered under chapter 73 of first schedule to 1975 act. heading no.73.15 relates to alloy steel. stainless steel being alloy steel falls under this heading. in para number 5 the hon'ble high ..... wire circles, angles, shapes and sections strips, sheets and plates of stainless steel.5. a simple perusal of the description of the goods read with note l(m) chapter 73 shows that the imported goods are strips. accordingly we hold that the lower authorities had correctly assessed the imported goods under sub-heading (2) of heading 73.15. ..... india ltd., cochin had filed a revision application to the secretary, government of india, ministry of finance, department of revenue, new delhi. the said revision application stands transferred to the tribunal in terms of the provisions of section 131b of the customs act, 1962 to be disposed of as an appeal.2. briefly the facts of the case are .....

A.C. Nielsen Org Marg (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC101

..... 1,17,493/-.2. the appellant company was registered as service provider in the field of marketing research services, which is a taxable service under the provisions of chapter v of the finance act, 1994. the appellant had filed tax return on 8.5.2000 for the months of april 1999 to september 1999 with a delay of 196 days. a show ..... .7.2000 was, therefore, issued on the appellant in respect of the recovery of tax short paid with interest and proposing penalties under sections 76 and 77 of the said act. the appellant did not file reply, nor did it attend for personal hearing. the adjudicating authority, therefore, made an ex-parte order demanding the amount of rs. 87, ..... the central excise officer and where such service tax is less, the assessee may apply for refund in accordance with the provisions of section 11b of the central excise act, 1944 (1 of 1944).7.1 the contention that adjustment of excess payment in any month during the half-yearly period was not required to made was canvassed on .....

Enbee Express Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... upholding the order-in-original, by which penalty of rs. 35,425/- was imposed on the appellant under section 76 of chapter v of the finance act, 1994 and penalty of rs. 1,000/- under section 77 of the said act.2. there is no dispute over the fact the appellant was engaged in courier service which was taxable service. admittedly, the assessee ..... had contravened the provisions of section 68 of the act, on as many as 40 occasions up to march, 2000. it had ..... st 3 returns late. therefore, show cause notice dated 9-10-2000 was issued to the assessee in respect of penalties imposable under sections 76 and 77 of the act, for contravention of the provisions of sections 68 and 70, respectively.3. the appellant in their reply dated 7-11-2000 to the show cause notice contended that they .....

Rambagh Palace Hotels Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ210CESTATNew(Delhi)

..... over-looked as is evident from the definition of 'mandap', which has defined in sub-section (66) of section 65 of chapter v of the finance act, 1994, means, "any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organizing any official .....

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... of the supreme court in the case of n.b. sanjana, assistant collector of central excise, bombay and ors. v. the elphinstone spinning and weaving mills co. ltd. reported in 1978 elt j-399. in the present matter there is a large scale evasion of tax and under rule 6 the power can be well exercised by the collector and the ..... cannot override the provisions of the central excises and salt act, 1944. he has also referred to sub-rules (1) and (2) of rule 9 of the central excise rules. he has argued that the scheme will not apply to chapter vii-a (self-removal procedure). rule 9(2) is a general rule.under section 11-a, as it stood at the ..... that the primary object of the act is to levy and collect central excise duty. collector is the central excise officer.everything is done by the collector. he has referred to another judgment of the supreme court in the case of assistant collector of central excise, calcutta v. national tobacco co. of india reported in 1978 elt j-416 where the supreme .....

Collector of Central Excise Vs. Reckitt and Colman of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(42)LC38Tri(Delhi)

..... february, 1986 and under sub-heading no.1101.19 with effect from 1.3.1986 (in view of changes made in finance act, 1986).7b. in respect of the product "robinson's patent barley" he was of the view that this product was ..... are mixed which consist of less than 2% and that their product fulfils the condition of notes (2) of chapter 11 cet act 1985. that being the case, classification of the impugned product under sub-heading 1901.19 in preference to sub-heading ..... grains, hulled, rolled, flaked, 15% pearled, sliced or kibbled, 1101.19 -- other 15% 1101.90 - other nil____________________________________________________________________relevent headings from chapter 19 are also reproduced below:____________________________________________________________________heading no.sub heading description of goods rate of duty____________________________________________________________________1 2 3 4_____________________________________________________________________19.01 malt extract, food preparations of .....

Collector of Customs Vs. K. Mohan and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(94)ELT202TriDel

..... as to whether excise duty was leviable on waste or scrap. the finance act, 1981 came into effect on 28-2-1981.thus, waste and scrap clearly became leviable under the c.e.s. act, 1944 with effect from 28-2-1981. the particulars of the relevant chapters of tariff were as follows:chapter 26a - copper and copper alloys - item (1b) waste and ..... 20) e.l.t. 222 (s.c.). the court explained the scope of the words "equal to the excise duty" appearing in section 3(1) of the customs tariff act, 1978 by observing that the words have been used only to provide a measure of additional duty. the court did not consider pronounce upon the effect the notification no. 33/81 ..... prior to 4-11-1981.20. we will now deal with the objection raised by the respondent against the maintainability of the appeal. section 131 as it stood before the finance act no. 2 of 1980 conferred power of revision on the central government. sub-section (1) enabled the government to modify or annul any order passed under section 128 .....

Sidhmukh Flexible Packaging (P) Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the tax has to be computed and the relief which the assessee are entitled to, must be determined in accordance with the provisions of the income tax act and the relevant finance act. the liability to pay tax cannot be founded on any agreement." he mentioned that the delhi high court in the case of orient paper mills ltd. ..... . arora, learned sdr, and perused the records. the appellants, a ssi unit, manufacture lay flat tubing, polymer bags and polythene sheets falling under chapter 39 of the schedule to the central excise tariff act.notification no. 5/98-ce, dated 2.6.98 (srl. no.71) exempts lay flat tubing from payment of whole of the excise duty unconditionally ..... has statutory force and validity and therefore, the exemption under notification is as if it were contained in the act itself. reliance has also been placed on the decision in the case of orient weaving mills (p) ltd. v. u.o.i., 1978 elt j 31 (sc) and orient paper mills ltd. v. deputy director of inspection, customs & central .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of service providers, be they individuals, partnership concerns or incorporated companies. it will also be noticed that while defining offences by companies under section 81 of the finance act, 1994, as it existed at the relevant time in the explanation thereto, it was provided that for the purpose of that section "company" means any body ..... of services provided by a consulting engineer and hence taxable. in the opening part of the said circular, reference was made to section 65(2) of the finance act, 1994 defining consulting engineer in paragraph 2. further reference was made to construction agencies which took up turnkey projects for construction of flats, administrative buildings etc. ..... opinion the decision of the tribunal did not call for any interference. in that case, the notification 11/97-cus. exempted from duty computer software falling under chapter 49 or heading 85.24 of the tariff.tata consultancy services v. state of andhra pradesh reported in 2004 (178) elt 22 (sc) was cited for .....