Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat delhi Page 3 of about 224 results (0.259 seconds)

Karnataka Soaps and Detergent Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC288

..... the issue regrding the determination of assessable value for the purpose of assessment under section 4(4)(d)(ii) of central excises and salt act, 1944 has been well settled by a series of decisions of the high court and that of the tribunal.the high courts of karnataka and andhra pradesh have considered this section as amended, in the case of mangalore chemicals & fertilizers v.assistant collector of central ..... show that incentive exemption notification like 25/75 would also have to be excluded because we find that the amendment made in the explanation to clause (d) (ii) of sub-section (4) of section 4 of the central excises and salt act, 1944 by the finance bill 1984 has been explained at the time of the budget saying that the effect of the amendment is that for determining the amount of effective duty payable on goods under assessment for the purposes of deduction of ..... he referred to the provisions of section 4(4)(d)(ii) as amended, which would clearly show that for determining the amount of effective duty payable on goods for purposes of deduction of such amount to arrive at the assessable value, a notification which is in the nature of incentive ..... further find that in this case, a show cause notice has been issued for recovery of the amount as short-levied under section 11-a of the central excises and salt act, 1944 imputing suppression of facts to the assessee which further goes to show that it was not a case of finalisation of ..... v.andhra pradesh paper mills - 1987(32) e.l.t. .....

Saravanabava Mills Pvt. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(99)ELT317TriDel

..... this was resisted to by the importer and a stand was taken by them that as per the amendment of the public notice the goods had been properly mutilated.however, this was not accepted and therefore, proceedings were initiated against the importers for violation of the terms of the import policy ..... by this order, the learned collector has directed for confiscation under section 111(d) and 111(m) of the customs act in respect of entire quantity of whole garments imported and declared through bill of entry ..... the department had not placed any evidence that this negligible quantity had not arisen in the spinning section of hard waste and is not unavoidable and also could be separated as had been pleaded by the ..... the department has not proved all charges made out under section 111(d) and lll(m) of the customs act and therefore, the entire order is unsustainable and requires to be set ..... arrival of the goods, the same was examined by the mutilation team consisting of the representatives of textile commissioner and the joint controller of imports and exports as per the procedure laid down by the ministry of finance vide their letter dated 4-6-1979 along with the officers at coimbatore inland container depot. ..... had proceeded for deliberate mis-declaration to evade duty in terms of section 111(d) and 111(m) and for contravention of the section 3 of imports and exports (control) act read with clause 3 of imports (control) order, 1955 read with section 11 of customs act, 1962. ..... dated 1-3-1987. .....

A.K. Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(193)ELT479TriDel

..... that the action taken by the department in rejecting the claim for refund was valid as per sections 131 and 132 of the finance act, 2001 which provided that section 38a of the central excise act, 1944, according to which the amendment/repeal/supersession/resination of rule, notification or order made or issued under the central excise act, shall not affect the previous operation of any rule...unless a different intention appears, was deemed ..... refund claim, was issued only in december, 2001, which is subsequent to the introduction of sections 131 and 132 of the finance act, 2001 in may, 2001 and therefore, proceedings were initiated only after the passing of the finance act and prior thererto and, therefore, it cannot be said that proceedings were already in existence so as to apply the provisions of section 38a against the appellants. ..... authority held that the demand raised under rule 10(1), which was deleted without any saving clause was protected/revived by section 38a of the central excise act read with sections 131 and 132 of the finance act, 2001. ..... counsel that since the duty demand was struck down by the apex court in february, 2000, nothing survive and, therefore, section 38a cannot be pressed into service by the revenue to hold that the issue was revived, however, merits acceptance. ..... an application for stay of operation of the tribunal's order and pursuant to the order of the hon'ble supreme court, a further sum of rupees one lakh was paid by the appellants on 1-11-1987. .....

Premium Suitings Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of section 3(3) was substituted by section 63(a) of the finance act, 1994 ..... by reason of the said amending act, 1994 consciously brought in the expression "offences and penalties" in section 3(3) of the said act. ..... of action for imposing the penalty and directions of confiscation had arisen in the year 1987, and therefore it was held that the amended act had no application to the facts of the case. ..... duty which was payable and in respect of which there was violation of various rules, no such penalty could have been imposed for the period in question which was 19.8.89 to 18.9.90 being much prior to the amendment made in section 3(3) of additional duties of excise (goods of special importance act, 1957. ..... goods and had removed such suppressed production during the said period without accountal in contravention of the provisions of the said rules with intent to evade payment of duty leviable thereon, thereby attracting proviso (1) of section 11a of the said act for recovery of dues for extended period of limitation beyond six months.3. ..... the present case for the relevant period from 19.8.89 to 18.9.90 being prior to said amendment, penalty could not have been imposed under the amended provisions of section 3(3). ..... the amended provisions, the provisions of the central excise & salt act, 1944 and the rules made thereunder relating to "offences and penalties are" also incorporated by reference in their application in relation to levy and collection of the additional duties under the said act of .....

Collector of Customs Vs. Elcaps Capacitors Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(96)ELT88TriDel

..... - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. ..... , dated 19-4-1985 as amended was only to be considered after the goods were not otherwise eligible for the benefit of notification no. ..... , dated 26-11-1983 as amended was extended. ..... , dated 26-11-1983 as amended by notifications no. ..... 98.01 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, for the initial setting up of an industrial unit for the manufacture of electronics items or the substantial expansion of an existing industrial unit manufacturing electronic items, from so much of that portion of ..... , dated 1-3-1987; no. ..... 98.01 of the schedule to the customs tariff act, (sic). .....

Unikeller India Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC467

..... issue involved in this case is regarding imposition of interest under section 75 of the finance act, 1994 and imposition of penalty under section 76 of the finance act, 1994.2. ..... insertion was necessitated as the provisions of sections 69 & 70 of finance act, 1994 applied only to service provider. ..... the calculation of service tax liability would have been a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. ..... been held in the case of greenply industries, no penalty would be imposable on the appellants under section 76 of the finance act, 1994.6. ..... by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service ..... after the retrospective amendment in finance act, 2003, the receiver of the services from ..... it can be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service ..... was considered by this tribunal in the case of greenply industries wherein the tribunal has held as under: a plain reading of section 158 would reveal that provisions were inserted to section 68, in order to bring the category of receiver of the services of gto as the person liable to pay service tax. ..... (supra) was seized with the challenge to the section 71a wherein, the hon'ble supreme court in its interim order had granted the petitioner a further period of 2 weeks from 17.11.2003 to file return and discharge the service .....

M/S Daurala Organics Vs. Cce, Meerut I

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

..... deliberate and due to contravention of the provisions of finance act, 1994 and the rules made thereunder with intent to evade the tax, there ..... tax demand has been confirmed by invoking extended limitation period under proviso to section 73 (1) and when that portion of the order-in-original has not been challenged by the appellant, and when the language of the proviso to section 73 (1) and of section 78 of the finance act, 1994 is identical, once the service tax demand was confirmed by invoking proviso to section 73 (1), penalty under section 76, 77 and 78 cannot be waived by invoking section 80, as once finding is given that the non-payment of the service tax was ..... the additional commissioner while confirming the service tax demand alongwith interest did not impose any penalty on the appellant under section 76, 77 and 78 by invoking the provisions of section 80 of the finance act, 1994, holding that she is satisfied that there were valid reasons for the appellants failure to discharge their service tax liability. .....

Ashwani and Associates Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT57TriDel

..... the commissioner of customs (appeals) while disposing of the appeal has failed to go into this aspect of the matter and dismissed their appeal without affording them any opportunity for proving the sufficient cause under section 80 of the finance act for having not filed the return in time and paid the due service tax. ..... the appellants have challenged the validity of the impugned order on the ground that no opportunity was afforded to them to prove that they had a sufficient cause in terms of section 80 of the finance act for not filing the return and making the due payment of the tax in time. ..... (service tax) had merged is ordered to be set aside and the matter is sent back to the superintendent (service tax) for fresh decision after affording a reasonable opportunity to the appellants to prove their sufficient cause in terms of section 80 of the finance act and then pass a fresh speaking appealable order, as per law. ..... 5,100/- under section 77 of the finance act on the appellants. ..... tax) shows that he had passed the same in routine casually and there is nothing on the record to show that he even issued any show cause notice to the appellants before imposing any penalty on them under sections 76 and 77 of the finance act. ..... mere delay in filing of the service tax return is not enough to impose penalty on the assessees when the entire amount of tax has been deposited and when no show cause notice was issued to them under section 70(2) of the finance act. ..... 14,969/- under section 76 and rs. .....

Agauta Sugar and Chemicals Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ200CESTATNew(Delhi)

..... ) held that the service tax paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment section 71a of finance act, 1994 as inserted by the finance act, 2003 requiring appellant to file such return and appellants not entitled to refund. ..... advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under section 73 of finance act, 1994 proposing demand of servic tax for the period from 16.11.1997 to 02.06.1998 in respect of service tax for "goods transport operators". ..... the present case related to recovery of service tax under section 73 of finance act, 1994, wherein the liability to file return is cast on the appellant only under section 71a of the said act. ..... he submits that the applicants are deemed to be a person come under section 71 a of the finance act, 1994 and therefore, show cause notice issued under section 73 is not maintainable. ..... it is held that there is no question of issuance of any show cause notice under section 73 of finance act, 1994 for recovery. .....

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the definition of the service under section 65(105) (zzzh) of finance act, 1994 was amended by finance act, 2010 to add an explanation. ..... cce reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. ..... for revenue argues that the amendment made vide finance act, 2010 was to add an explanation and that even without the explanation the meaning of the entry was always the same. ..... the construction of complex service has been defined under section 65 (105)(zzzh) of the finance act as any service provided or to be provided to any person, by any other person, in relation to construction of a complex. ..... one of the grounds taken by the respondents is that section 11b of the central excise act relating to refund has not been made applicable to service tax levy and there is no provision regarding unjust enrichment in finance act, 1994. 16. ..... the advocates for respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. ..... the period involved was prior to enactment of finance act, 2010. ..... in our opinion, therefore, irrespective of applicability of section 11b of the act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. .....