Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Sorted by: recent Court: customs excise and service tax appellate tribunal cestat calcutta Page 3 of about 91 results (0.096 seconds)

Commissioner of Service Tax Vs. Ruhit Shukla and Associated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR95

..... with interest was paid within 30th november, 2004, no penalty was leviable, guided the respondent. usually promise by the department, act as promissory estoppel and levy of penalty would be deterrent.5. it should be appreciated that section 80 of the finance act, 1994, exonerates penalty, if there is reasonable cause. the larger bench's decision cited by the revenue, supports such proposition in ..... 1. revenue came in appeal against waiver of penalty imposed under section 76 and section 77 of finance act, 1994 to the tune of rs. 78,090/-and rs. 12,000/-respectively.2. ld. dr submitted that like all other assessee, respondent should be equally dealt under the law and .....

Commissioner of Service Tax Vs. Peekay and Company

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)12STT413

..... with interest was paid within 30th november, 2004, no penalty was leviable guided the respondent. usually promise by the department, act as promissory estoppel and levy of penally would be deterrent.5. it should be appreciated that section 80 of the finance act, 1994, exonerates penalty, if there is reasonable cause. the larger bench's decision cited by the revenue, supports such proposition in ..... 1. revenue came in appeal against waiver of penalty imposed under section 7b and section 77 of finance act, 1994 to the tune of rs. 35,450/-and rs. 9,000/- respectively.2. ld. dr submitted that like all other assessee, respondent should be equally dealt under the law and .....

Commissioner of Service Tax Vs. DolphIn Couriers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)9STT193

..... the light of provisions contained in section 80. it is needless to mention that section 80 is overriding section and has primacy over section 76 of the finance act, 1994. the appellate authority while deciding the matter shall offer fair opportunity to the respondent to state the cause/reason which prevented them to comply to the ..... the appeal order if there was any, before the appellate authority, the matter certainly requires consideration on the light of provisions contained in section 80 of the finance act, 1994 read with paragraph 8 of the larger bench decision as aforesaid.6. in the result, the matter is set aside to the appellate authority below to ..... such decision has caused irreparable loss to the revenue.4. unfortunately, the id. d.r. while arguing, has ignored the overriding provision in section 80 of finance act, 1994 which was also subject matter of discussion in the recorded judgement and relying on section 80, larger bench held that no penalty shall be leviable when there is .....

Commissioner of C. Ex. Vs. Gurdian Leisure Planners Pvt.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7VST157CESTAT(Kol.)

..... state that the decision on which the learned commissioner (appeals) relied relates to provision under central excise act, 1944 while present appeal is under finance act, 1994 which is self contained code. provisions of section 76 of finance act 94 has fastened liability to mandatory penalty in addition to the tax payable and there is no exception ..... provided except cases covered by section 80 of the act.provisions contained in 11 ac of the central excise act and rule ..... the ld. commissioner (appeals) by order dated 29-9-2004 which was imposed by the ld. adjudicating authority under section 76 of finance act 94 ("hereinafter referred to as the act") by order of adjudication dated 29-4-2004 in relation to belated payment of service tax for tour operator service which is exigible to .....

Konark Met Coke Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... of the erstwhile central excise rules, 1944 along with the ground plant of the factory showing the coke oven plant, to manufacture inter alia the following excisable goods falling under chapter 27 and 31 of the ceta, 1985: 3. during the project period of its coke oven plant and the power plant, various capital goods falling within the purview of ..... goods and depicting the name of the appellant as the consignee and following all the procedures as prescribed vide board's circular no. 88/88/94-cx, dated 26.12.1994. upon receipt of the capital goods, during the project dates, they entered the particulars in rg 23-c part i register and took necessary credit on capital goods as ..... . after hearing both sides and considering the material on record, it is found and held that on consideration of the definition of factory under section 2(e) of the act, and the guidelines of cbec issued in this connection, the fact of coke oven plant and power plant of kmcl located at different cites i.e. not inside the .....

Commissioner of Central Excise Vs. Ascu Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... department.3. after appreciating the arguments raised by both the sides, we find that densified wood stands defined under chapter note 2 of chapter 44 of the schedule to the 1985 act as under: in this chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the ..... priming and stopping of impregnation with creosote. the term "improved wood" has been defined vide the explanation to item no. 16b, as amended in the finance bill, 1982. from the aforesaid explanation it appears that improved wood are those which have been treated chemically or physically to increase the density or hardness of ..... compressed wood is increased in proportion to the degree of compression. the mechanical properties are also improved compared to the uncompressed wood. as per cccn(btn) chapter heading 44.17, two processes viz. impregnation and densification have been cited as wood improving techniques. under the circumstances "improved wood" in my opinion may .....

Commissioner of Central Excise Vs. Dtdc Courier and Cargo Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... aside of the penalties imposed on the respondents herein, by the commissioner (appeals) it can be read as having invoked the provisions of section 80 of the finance act, 1994 which empowers an appellate authority to set aside the penalty imposed, if any substantial cause is shown. in these cases, the commissioner (appeals) has spelt out ..... that portion of the order of the commissioner (appeals), which has set aside the penalties imposed on all the three respondents herein, under section 76 of the finance act, 1994.4. considered the submissions made by both sides, and i find that the commissioner (appeals) has set aside the penalties imposed upon the respondents herein, under ..... the revenue against the order-in-appeal dated 23-8-04, wherein the commissioner (appeals) has set aside the penalties imposed under section 76 of the finance act, 1994.2. the respondents are represented in person by shri ashim mitra, accounts officer of the respondent companies.3. the learned j.d.r. submits that the .....

DolphIn Service Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... - service tax being a new concept, appellant having a reasonable cause for not filing necessary returns within the required period - imposition of penalty not sustainable - sections 77 and 80 of finance act, 1994 in the above decision, this tribunal has decided that imposition of penalty in certain circumstances is not sustainable.in the order of the bangalore tribunal final order no. 1374/2004 .....

Commissioner Of Central Excise Vs. Dey'S Colour Film Laboratory,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(104)ECC478

..... appeals filed by the revenue.3. none is present for any of the respondents. for better appreciation, i would like to reproduce sections 76 and 77 of the finance act, 1994 at the relevant time, which are reproduced below: section 76. penalty for failure to collect or pay service tax.-- any person, liable to pay service tax in ..... commissioner of central excise (appeals). in all the cases, penalties were imposed in terms of section 76 of the finance act, 1994 (as amended) for delay in payment of service tax and also in terms of section 77 of the finance act, 1994 (as amended) for delay in submission of st returns. as the issue involved is common, all the three ..... commissioner (appeals) by the revenue. the revenue has filed the three appeals basing on the point that section 76 of the finance act, 1994 provides for penal provisions for delayed payment and section 77 of the act ibid, provides for delay in submission of the st-3 returns within the prescribed period. the revenue has taken the plea .....

Commissioner of Central Excise Vs. Satish Kumar Gupta and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(104)ECC481

..... appeals filed by the revenue.3. none is present for any of the respondents, for better appreciation, i would like to reproduce sections 76 and 77 of the finance act, 1994 at the relevant time, which are reproduced below: section 76. penalty for failure to collect or pay service tax.-- any person, liable to pay service tax in ..... commissioner of central excise (appeals). in all the cases, penalties were imposed in terms of section 76 of the finance act, 1994 (as amended) for delay in payment of service tax and also in terms of section 77 of the finance act, 1994 (as amended) for delay in submission of st returns. as the issue involved is common, all the three ..... commissioner (appeals) by the revenue. the revenue has filed the three appeals basing on the point that section 76 of the finance act, 1994 provides for penal provisions for delayed payment and section 77 of the act ibid, provides for delay in submission of the st-3 returns within the prescribed period. the revenue has taken the plea .....