Judgment Search Results Home > Cases Phrase: finance act 1991 section 2 income tax Court: customs excise and service tax appellate tribunal cestat Page 1 of about 16,547 results (0.188 seconds)

D.A.B. Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)(158)ELT591Tri(Chennai)

..... authority conferred by central government under para 4.13 of the exim policy. in this context, we may usefully refer to section 114 of the evidence act, which enables courts to presume that all official acts have been regularly performed. this rule of evidence is, in our view, equally applicable to tribunals/authorities discharging quasi judicial ..... s.c)] as well as in collector v. bhadrachalam paper boards ltd. [1991 (55) e.l.t. a67 (s.c). while, in the former case cited by the dr, the apex court held that an amendment of the income-tax act by the finance bill 1999 was clarificatory and hence had retrospective effect, in the latter case, ..... commissioner or the additional commissioner, as the case may be, confiscated the goods under section 111(d) of the customs act with option for redemption thereof on payment of fine and also imposed penalty on the importer under section 112(a) of the act. where orders were passed by addl. commissioner, appeals were preferred to commissioner (appeals) .....

Devkumar G. Aggarwal Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(53)LC395Tri(Mum.)bai

..... position that has emerged out on the record indicates that the income-tax authorities searched the appellant's premises in exercise of their powers under section 132 of the income-tax act on 20.2.1991, and amongst others, seized the subject gold bars, as the property acquired from undisclosed income. the matter seems to have been investigated into ..... the same show cause notice was served by personal service to the appellant on 7.1.1992.13.3. the notice dt. 24.12.1991, is the one issued vide section 124 of the customs act, for proposed confiscation of gold bars, and imposition of personal penalty. even assuming that there is some substance in what has been pleaded, ..... by the said deptt., whereunder, the appellant, invoking the provisions of section 245c(1) of the income-tax act, has filed claim for settlement on 26.6.1991 and it is only subsequent thereto that the alleged seizure is effected by the dri unit of the customs deptt. on 28 .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... 1.3.51 and 28.04.51. the rate of duty payable on un-manufactured tobacco was increased by the finance act of 1951. though the act became law on 28.4.51, by section 6(2) of the finance act, the rates introduced by the act were deemed to have had effect on and from 1.3.51. a demand was made on 4.6.51 ..... the use of expression 'shall does not mean that no senior officer than the asstt. collector of central excise could adjudicate the matter.lakshmanasami gounder v. cit selvamani and ors. 1991(2) scale 179 at page 956, the supreme court had construed the expression 'shall' in para 5 of their judgments as under: 5. it is settled law that the word ..... object and design of the legislation.30. section 12a inserted by section 4 of the central excises & salt (amendment) act 1985 (79 of 1985), and renumbered as section 12e w.e.f. 20.9.1991 vide notf. 30/91 ce (n.t.) dt. 19.9.91 by section 7 of the central excises & customs laws (amendment) act 1991 (40 of 1991), provided that a central excise officer may .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... since the matter was pending before the supreme court on the question of challenge against the validating provisions of sections 116 and 117 of the finance act, 2000, section 158 of the finance act, 2003 and section 71a of the act, no amount was recoverable from them. it was also contended that no interest could be recovered because the ..... respectively on 13.2.2004. they contended before the revenue that, they had challenged the constitutional validity of sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003 as well as section 71a of the finance act, 1994, therefore, the matter was subjudice. the hon'ble the supreme court by its decision rendered on ..... mills ltd. v. broach borough municipalityb. krishna bhat v. state of karnataka is not disputed. the question is whether by enacting sections 116 and 117 of the finance act, 2000 and section 158 of the finance act, 2003, the bases on which this court struck down rule 2(1)(d), (xii) and (xvii) of the service tax .....

Ramsar Tex Private Ltd. Vs. Cce (St)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... contested by the party. the original authority dropped the demand. but the revisional authority confirmed the demand of tax under section 84 of the finance act, 1994. hence the present appeal. the question whether, under section 73 of the finance act, 1994, service tax could be demanded from a recipient of gto service for the aforesaid period was settled in the ..... to pay service tax on the gto service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under section 73 of the finance act, 1994 as amended. learned appellate commissioners relied on the tribunal's judgment in l.h. sugar factories ltd. v. cce meerut ii , wherein it ..... that a person receiving taxable service from gto/c&f agent was not covered by the provisions of section 70 & 73 of the finance act, 1994 and that any demand notice issued to such a person by the department under section 73 was not maintainable. the tribunal had also held that the above legal position did not get .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... other kaolinic clays, whether or not calcined. in fact the relevant portion of the subheading 2505.10 of the tariff as it stood after enactment of finance act 1990 and before enactment of finance act 1995 was pari materia with heading 25.07 of hsn. the explanatory notes to hsn heading 25.07 provides as under. this heading covers kaolin ..... , the demand made pursuant to the show cause notice dtd 16th september, 2003 for the period 7th february, 2000 to 6th october, 2001 is barred under section 11a of the act & the only ground on which the larger period is invoked is that the appellants did not declare in the declaration that they manufacture calcined china clay and ..... invoke the demand.3.8 in any event, the issue involved in the present appeal relates to the classification of calcined china clay and therefore, the proviso to section 11a(1) cannot be invoked and penalties cannot be imposed as no intent to evade by incorrect classification can be established.3.9 the duty demands are not upheld .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from ..... the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. 116. during the period commencing on and from ..... . as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... . having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the ..... set aside the same.5. in respect of the interest sought to be recovered from the appellants, relying upon section 116 and 117 of the finance act of 2000, which amended section 65 of finance act, 1994 retrospectively.the said section 116 & 117 read as under: 116. during the period commencing on and from the 16^th day of ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking .....

Smt. Smitha Shetty, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(89)ECC92

..... therefore, there was a delay of 139 days while paying the service tax for the above said period and accordingly, the assessee had contravened the provisions of sec. 68 (2) of the finance act, 1994. the show cause notice has been adjudicated by the deputy commissioner of central excise, bangalore-ii and vide his order dtd. 14.5.2001, ..... the same grounds stated above.4. similarly, in appeal no. st/10/02, the commissioner in the review proceedings has enhanced to rs. 17,985/- under sec. 76 of the finance act as against a penalty of rs. 250/-imposed by the adjudicating authority.5. similarly, in appeal no. st/15/02, the commissioner in review proceedings has enhanced ..... all these cases, the commissioner has reviewed on the ground that from the language used in the construction of the statute, there is no doubt from the sec. 76 of the finance act, 1994 stipulates certain minimum penalty incase there is an infraction of law. such minimum penalty cannot be less than rs. 100/- per day of delay but .....

Commissioner of C. Ex. Vs. Bhuwalka Steel Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(185)ELT153Tri(Chennai)

..... valid and always to have been valid for all purposes, as validly and effectively taken or done" vide section 117 of the finance act, 2000. later on, the finance act, 2003, made certain amendments to the service tax provisions of the finance act, 1994, whereby the aforesaid assessees were required to present tax return to the proper officer within six ..... , the demand of service tax raised by the department is heavily time-barred inasmuch as the demand raised after 12-5-2000 was not validated under section 117 of the finance act, 2000.ld. counsel has relied on the decision of this bench in cce chennai v.eid parry confectionery ltd. 3. after considering the submissions, ..... the grounds of this appeal and submits that, on account of retrospective revalidation of rule 2(1)(d)(xii) of the service tax rules, 1994 under section 117 of the finance act, 2000, the tax on the service availed by the respondents during the period of dispute was recoverable from them. ld. counsel for the respondents submits .....