Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Court: customs excise and service tax appellate tribunal cestat calcutta Page 24 of about 286 results (0.279 seconds)

Down Town Hospital Ltd. Vs. Commissioner of Cus. (Airport)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(159)ELT198Tri(Kol.)kata

..... of rs. 2,50,000/- (rupees two lakh fifty thousand). in addition penalty of rs. 50,000/- (rupees fifty thousand) has been imposed under the provisions of section 112(a) of the customs act. the amount of duty of rs. 9,12,329/-(rupees nine lakh twelve thousand three hundred twenty nine) has also been confirmed.2. as per the facts on ..... liability to fulfill the conditions of the notification and if the same are contravened at any point of time, the importers have to pay the duty under the provisions of section 125 and the goods are also liable to confiscation. in these circumstances we find no justification to interfere in the order passed by the adjudicating authority. the appeal is accordingly .....

Maniraj Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(154)ELT264Tri(Kol.)kata

..... of facts enclosed to the show cause notice. (ii) maniraj shall not be required to pay an amount of rs. 1,34,232.58 under section 11a of the central excise act, 1944 read with valuation rules, 1975 leviable on the commission to distributors which shall have been included in the assessable value during the period 1986-87 ..... significance to justify a case for clubbing when viewed jointly." "3.5 it is established from my discussions under paras 2 and 3 that interlocking of the management, finances and other surrounding circumstances of the business of maniraj, macborn and hindustan exist to establish identity of interests amongst maniraj, macborn and hindustan and the intention of sri ..... to pay an amount of rs. 66,868.23 leviable on the commission to the distributors which should have been included in the assessable value under section 4 of the central excise act, 1944 read with valuation rules, 1975, and the facts of which was suppressed by them as discussed in para 9 of the statement of facts .....

Shri Ram Abatar Sonar Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(89)ECC363

1. the present matter was filed as an application before the secretary to the government of india, ministry of finance under the erstwhile section 131 of the customs act, 1962 against an order dated 28.2.81 passed by the central board of excise & customs, new delhi and has been transferred to the tribunal as an appeal. during all ..... was filed before the commissioner (appeals) who upheld the order of the original adjudicating authority. the appellant, thereafter challenged the order by way of filing an application under section 82 of the gold (control) act, 1962 before the additional secretary to the government of india, when the order was again upheld. thereafter, on 26.2.81, the central board of excise & customs .....

Commr. of C. Ex. Vs. Shi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the provisions of service tax rules making a person other than the goods transport operators responsible for collecting the service tax, and it was only later that section 117 of the finance act, 2000 validated levy and collection of service tax on goods transport operator service, retrospectively. we, therefore, do. not accede to the prayer of the ..... pay service tax. they failed to submit a st-3 return for the period from 16-11-97 to 1-6-98, as required under section 70 of chapter v of finance act, 1994 read with rule 7 of service tax rules, 1994. show cause notice was issued proposing levy of interest and imposition of penalty as ..... per sections 75 to 77 of the service tax act, subsequent to validation of levy and collection of service tax on goods transport operator service vide section 117 of the finance act, 2000.the jurisdictional deputy commissioner directed that the assessees were liable to pay service .....

Sps Steel Rolling Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(101)ECC604

..... appellant may be directed to pay the full duty and penalty.3. after hearing both the sides we find the appellants were working under compounded levy scheme under section 3a of the central excise act, 1944 for which no modvat facility was extended. the appellants have received the modvatable capital goods in january and february, 2000. we find considerable force in the ..... , 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 on which duty is paid under section 3a of the central excise act, 1944 (1 of 1944)".the appellant was working under the compounded levy scheme at the relevant time for availing the modvat. at that time, the relevant provision was ..... the capital goods have been installed after 1-4-2000 and they are entitled to get the modvat credit in view of the rule 57ac(2)(c). the ministry of finance in their f. no. b 4/7/2000-tru, dated 3-4-2000 has clarified the same thing.in view of above he submits that the appellant should be given .....

Commissioner of C. Ex. Vs. Hazi Abdul Razzaque

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

1. this is an appeal by the revenue against the order-in-appeal dated 28-6-2004.2. none appeared for the respondents despite notice. considered the submissions made by the learned j.d.r. and perused the records.3. i find from the records that the amount of penalty involved in this case of rs. 6,255.00 (rupees six thousand two hundred and fifty-five) under section 76 of the finance act, 1994. the commissioner (appeals) has set aside the penalty on the ground that the respondents have paid the amount of service tax on their own before issuance of the show cause notice.4. i find from section 73 that if the amount is paid by the assessee before issuance of the show cause notice, there is no need to issue any show cause notice to the assessee.5. to my mind, the order of the commissioner (appeals) is a well-reasoned one and setting aside the penalty under section 76, is correct and does not require any interference. the departmental appeal is dismissed.

Commissiooner of Customs(Port), Kolkata Vs. M/S. Payodhi Foods Pvt. Lt ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... committee to review the position. learned member(technical) in his order in para 10 has held that section 35b of the finance act does not mandate that the review once done cannot be reopened or revised. the section 35b of the ce act does not provide any remedy for reopening the review committees decision. there is no provision in law to ..... from the record that the review committee has been influenced by the chief commissioner and the order is not free from bias. there is no provision under section 35b of the ce act to reopen or review the review committees order. therefore, the committee has become functus officio as held by member (judicial). i agree with his finding ..... occurred in filing appeal before ld.commissioner(appeals). 4. the ld.consultant appearing on behalf of the respondent submitted that period of limitation provided under section 129d(3) of the customs act, 1962, for review of the order cannot be enlarged in view of the decision of honble high court at kolkata in the case of al .....

Hindustan Motors Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1994)(70)ELT579Tri(Kol.)kata

..... case, the appellant is a limited company incorporated under the companies act. the principal officer has not been defined under the customs act, but the same has been defined under the income-tax act as well as companies act. the definition of the 'principal officer' under sub-section (35) of section 2 of the income tax act, 1961 is reproduced as under: "'principal officer' used with reference .....

Harshadray N. Doshi Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1985)(19)ELT156Tri(Kol.)kata

..... delhi. after coming into the existence of the tribunal the said revision petition has been transferred to the tribunal under section 131b of the customs act, 1962 and is being disposed of as an appeal. the appeal was posted for hearing on the 12th day of july, 1984.2. shri a.k. chatterjee ..... that he had duly authorised the clearing agents to sign the revision petition on behalf of the firm.shri biswas has pleaded that in view of the provisions of section 147 read with regulation no. 16 of the custom house agents licensing regulations, 1965, the revision application signed by the clearing agents should be accepted. he has ..... 1. harshadray n. doshi, 51, ezra street, calcutta-700001, shipping and clearing agentshad filed a revision petition to the secretary, govt. of india, ministry of finance (dept. of revenue), new delhi, being aggrieved from order no. 261a of 1979 dated the 30th november, 1979 passed by the central board of excise & customs, new .....

Shipping Corporation of India Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1994)(69)ELT334Tri(Kol.)kata

..... that this court has got jurisdiction in respect of the above 8 appeals as the same are the orders passed under section 28 (old) of the customs act, 1962 and provisions of the finance act, 1984 for transferring the appeal to the central government are not applicable in this case as the order was passed by ..... . on merits, shri p. chatterjee, the learned authorised representative has submitted that the aforesaid 8 appeals are in respect of imposition of penalties under section 116 of the customs act, 1962. the details of aforesaid 8 appeals are as under:--------------------------------------------------------------------sl. no.appeal order of appellate order-in- penalty amount no. collr. of customs ..... during the insurance survey for which the appellant was asked to show cause as to why penalty should not be imposed on them under section 116 of the customs act, 1962 and the appellant in reply to the said show cause notice had stated that the insurance survey was held long after discharge and .....