Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Court: customs excise and service tax appellate tribunal cestat delhi Page 9 of about 840 results (0.330 seconds)

S. Ramanand Aiyar and Co. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... chennai by the tribunal in the case of r. b. bahutule v. commissioner . the larger bench held that under section 76 of finance act, the penalty shall not be less than rs. 100/- per day which may extend to rs. 200/- for every day during which such failure continues. in the ..... the tribunal in the case of r.b. bahutule v. cce, mumbai 4. ld. dr pointed out that in view of the conflicting decision regarding interpretation of section 76 of finance act, the matter was referred to larger bench in the case of eta engineering ltd and the larger bench of the tribunal reported as eta engineering ltd. v. cce, ..... the adjudicating authority imposed a penalty of rs. 100/- per day under section 76 of the finance act. for late filing of returns also penalty of rs. 2000/- was imposed under section 77 of the finance act.3. the only contention of the appellant is that as per the provisions of section 76 during the relevant period only penalty of rs. 100/- is to .....

Noida Catering Service Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ62CESTATNew(Delhi)

..... failure.4. the contention of the revenue is that as the appellant had not paid service tax as per the provisions of act and rules, therefore, they are liable for penalty under section 78 of finance act.5. i find that the service tax on outdoor catering service was introduced on 10.9.04 and first time the appellants ..... when revenue pointed out they immediately paid the amount of service tax along with interest. the appellant contention is that section 80 of the finance act provided that notwithstanding any point in the provisions of section 76 and 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to any other provision if the assessee ..... 1. the appellant filed this appeal against the impugned order. in the present appeal, the only challenge is regarding imposition of penalty under section 78 of finance act, 1994.2. the appellants were providing outdoor catering service and service tax was levied on outdoor caterer with effect from 10.9.04. in the month .....

M/S. Narmada Extrusions Ltd. Vs. C.C.E. Indore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... rejected the appeals in the case of chemo pulp tissue case involving the same issue. however, no penalty is imposable on the appellant in view of the explanation to section 112 of the finance act. i, therefore, hold that the modvat credit of duty paid on high speed diesel oil is not admissible to the appellant. the penalty of rs.29,000/- imposed ..... by the decision of the larger bench of the tribunal is the case of chemo pulp tissues vs cce., meerut 2000(119) elt 715(t-lb) and provisions of section 112 of the finance act,2000. "not with standing any thing contained in any rule of the central excise rules 1944, no credit of any duty paid o high speed diesel oil at ..... time during the period commencing on and from the 16th day march, 1995 and ending with the day, the finance act, 2000 receives the assent of the president, shall be deemed to be admissible.4. in view of this provision contained in the finance act,the appellant is not eligible to avail of modvat credit of the duty paid on h.s.d.oil .....

Apex Colour Lab and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)12STJ68CESTATNew(Delhi)

..... back to the commissioner for denovo decision after giving proper opportunity of personal hearing. in the instant applications, it is contended that in terms of section 84 of finance act, 1994, the commissioner is empowered to pass order reviewing the order of adjudicating authority subordinate to him and no order shall be passed after the ..... it is seen from the applications filed by the revenue that the denovo adjudication as directed by the tribunal will be ultravires of provisions of section 84(i) of the finance act 1994. it is also seen that the revenue contended that the personal hearing in these cases will not serve any fruitful purposes. i find ..... revenue filed these applications for rectification of mistake of the final orders passed by the tribunal. in these cases, commissioner passed review order under section 84(i) of the finance act 1994. the tribunal set aside the order of the commissioner on the ground that the same were decided without giving opportunity of personal hearing and .....

M/S Science Centre Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 11.2010. aggrieved by the order of the commissioner (appeals) they had filed an appeal before the tribunal and argued that there was sufficient cause for invoking section 80 of finance act, 1994 for waiver of the penalties imposed on them. they submitted that this could not be explained to commissioner (appeals) because the order was passed by ..... in different instalments completing by 18.8.2006, that is before adjudication. so there is a case for waiver of the penalty invoking the provisions of section 80 of the finance act, 1994. he concedes that there was failure on the part of the appellants to appear before the commissioner (appeals) on both the occasions when it ..... along with interest. further, a penalty of rs.1,04,600/- was imposed under section 76 of the finance act and penalty of rs.1000/- was imposed under section 77 of the act and penalty of rs.1,93,238/- was imposed under section 78 of the act. aggrieved by the order, the appellants filed an appeal before the commissioner (appeals) .....

Engineers India Technical Services Vs. C.C.and C.Ex, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... adjudication order confirmed service tax liability of rs.4,67,582/-; directed recovery of the same along with interest under section 75 and penalty as stipulated in the order, in terms of sections 76, 77 and 78 of the finance act, 1994. 6. the appellant preferred an appeal contending that board circular 7.10.98, a trade notice dated ..... to issue any instruction/guidance to field formations, there is no legislative authority for the board to be issuing comprehensive commentary on the entire gamut of the finance act, 1994 the appellant could hardly claim to have been misled by a board circular issued in respect of a wholly distinct service and drawing generic jural principles ..... from such circulars. had the appellant gone through the provisions of the finance act, 1994, there would be no occasion for a doubt as to its liability to service tax. 13. on the aforesaid analyses, i find no error in .....

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(22)ELT615TriDel

..... can be recomputed with the addition of the refund in duty. he had pointed out that all the five decisions were governed by the explanation inserted by section 47 of the finance act, 1982. for completeness of the record, we would like to mention that there is also a decision of the tribunal where the same view was taken, ..... by these appeals fall into two categories, namely prior to 1-10-1975, that is before the insertion through section 47 of the finance act, 1982, of the explanation under section 4(4) (d)(ii) of the central excises and salt act, and on or from 1-10-1975, after the explanation had been inserted. we shall first consider the position ..... statutes like, for example the cement control order under which price, necessarily, includes freight and accordingly freight also becomes liable to sales tax. [(1979) 1 scr 276=air 1978 sc 1496; air 1980 s.c. 346; air 1980 s.c. 952]. the explanation makes a clear distinction between "price" which may include reimbursement of excise duty and .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... excise duty and additional excise duty leviable under the additional duties of excise (textiles and textile articles) act, 1978, only the provisions of central excises & salt act, 1944 and rules made thereunder are applicable. the provisions of section 51 of finance act, 1982, being an independent provision, is not therefore, available for levy and collection of aed, ..... the above, we hold that in view of section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and the relevant provision of the finance act, 1982, viz., section 50(4) of the finance act, 1982, all the provisions of the central excises and salt act, 1944 and the rules made thereunder are ..... covers the effect of incorporation of the provisions of an earlier act in a later one by reference as has been done in section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and also in the relevant finance act. this being a later judgment, should be deemed to prevail .....

Maruti Udyog Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(101)ELT675TriDel

..... its quantification depended upon the passing of the finance act (paras 30 to 32).21. there is a clear cut distinction maintained between the expressions 'duty become payable' and 'date of determination'. the date of determination is as provided in section 11a(2). wherever the legislature wanted to refer example, section 11a(2), section 11aa(1).even section 11ab(1) maintains the above distinction. therefore, when ..... /118/96-tru, dated 6th january, 1997 from the director (tru), ministry of finance, department of revenue, central board of excise & customs addressed to all commissioners of central excise/all commissioners of customs]. "i am directed to refer to the provisions of section 11 ac of the central excise act, 1962 and to say that information have been received from some commissioners of .....

Dharampur Leather Cloth Co. Pvt. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(10)ECC173

..... k. jain representing the department, had argued that even as regards the position before 1.10.75, when the old section 4 of the central excises and salt act was in force, the old section 47 of the finance act, 1982. in this connection he had relied on paragraph 31 of the judgment of the supreme court in the bombay tyre ..... , for considering the position prior to 1.10.75 we have to take into account the wording of old section 4, that is section 4 prior to its supersession, without reading into it the explanation inserted by the finance act of 1982." 12. in view of the above discussion, we uphold the findings of the learned appellate collector of ..... for considering the position prior to 1.10.75, we have to take into account the wording of the old section 4 i.e. section prior to its supersession without reading into it the explanation answered (inserted ?) by the finance act of 1982. shri ajwani, the learned sr. departmental representative has pleaded that the judgment of the hon'ble madras .....