Judgment Search Results Home > Cases Phrase: finance act 1995 section 8 amendment of section 33ac Court: customs excise and service tax appellate tribunal cestat Page 1 of about 61 results (0.223 seconds)

Commissioner of C. Ex. Vs. Itc Filtrons Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(87)ECC798

..... was enacted vide finance act 1995 on 26-5-95. ..... finance bill, 1995, vide clause 80 thereof proposed amendment to the schedule to the central excise tariff act ..... his impugned order found that the department's contention that consequent to restructuring of chapter heading 56.01 with effect from 16-3-95 and till the date of amendment, the cigarette filter rods which was classified under heading 5601.22 due to the restructuring of the tariff were not eligible and cannot be upheld. ..... appears to be that the cigarette filter rods were covered by notification 1/93 prior to restructuring and after amendment of notification 1/93 vide notification 93/95; the question to determine is whether notification 93/95 which amended by notification 1/93 is retrospective application to grant the benefit from the date of restructuring of heading. ..... considered the fact that if the board is of the opinion that there was an analogous situation on account of non-incorporation of the restructured chapter headings in the notification 1/93, it would have issued notification under section 11c of the central excise act, 1944, extending the benefit of the said notification. ..... or increase of duties of customs or excise will have immediate effect only if a declaration had been made under section 3 of provisional collection of taxes act, 1931. ..... was served on them as to why differential duty should not be demanded for the clearances during the said period, under the provisions of section 11a of the central excise act, 1944. .....

M/S. Naihati Jute Mills Company Ltd. Vs. Commissioner of Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... he submits that subsequently by retrospective amendment vide section 149 read with schedule 6 of finance act, 2003, the relevant sub-rule has been amended, thereby giving effect to the extent of incorporating a bar for availing modvat credit on capital goods, if the same is claimed as revenue expenditure, has been done away with. 3. ..... i also find that this position has been changed retrospectively by virtue of section 149 of the finance act, 2003. ..... he submits that this rule has been amended twice, initially, sub-rule (5) has been amended on 23.07.1996 incorporating therein that there is a bar on availment on the value shown as revenue expenditure, later, a separate sub-rule was inserted as sub-rule (8) on 01.03.1997. ..... in view of the above retrospective amendment, i do not find any merit in the impugned order and accordingly, the same is set aside. ..... advocate appearing for the applicant, has submitted that the issue relates to availment of modvat credit during the period from august, 1995 to february, 1997 on various capital goods. ..... for the department, does not dispute about the said retrospective amendment. 4. ..... i find that the period involved in the present case is from august, 1995 to february, 1997. .....

Sri Shanmuga Bleaching Works Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(99)ECC790

..... the records and written submissions made by the appellants.sub-section (2) of section 35c of central excise act provided before this amendment by section 140 of the finance act, 2002 that the appellate tribunal may at any time within 4 years from the date of the order, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment, if the mistake is brought to its notice by the ..... 2001 at any time within four years from the said date notwithstanding the amendment to section 35c of the central excise act, 1944 under section 140 of the finance act, 2002?" 2. ..... was filed the provisions of section 35c(2) had been amended by section 140 of the finance act, 2002 w.e.f. ..... 465 (tribunal) wherein the tribunal has held that rom application filed in january, 2003 in respect of final order passed in april, 2001 is not time barred under the amended provisions of section 35c(2) as the right to file the application within 4 years inhered in appellants on the date of filing of appeal which could be taken away only by specific legislation to that effect.reliance has also been ..... in this case an amendment was introduced in rule 57g of central excise rules, 1944 on 29-6-1995 by providing a limit of 6 months from the date of issue of duty paying documents after which the modvat credit of the ..... the appellants therein, 6 months period expired on 30-6-1995 i.e. ..... the modvat credit on the strength of invoice issued prior to 26-9-1995. .....

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2008)14STJ54CESTAT(Chennai)

..... in order to get over the supreme court's ruling, parliament amended section 65 ibid in relation to the limited period, 16.07.1997 to 16.10.1998 under section 116 of the finance act, 2000, whereby recipients of 'goods transport' service and 'clearing and forwarding' service were defined as "assesses ..... such demands are not affected by the amendments made to section 65 by parliament under section 116 of the finance act, 2000 and consequently they are hit by the apex court's ruling in laghu udyog bkarati (supra). ..... the above decisions, i hold that the service tax on goods transport service received by the assessee during the period 16.11.1997 to 01.06.1998 is not recoverable from them under the finance act, 1994 (as amended) inasmuch as demand notices were issued after six months from 12.05.2000. ..... later on, the finance act, 2003 made certain amendments to the service tax provisions of the finance act, 1994, whereby aforesaid assesses were required to present tax returns to the proper officer within six months from 14.05.2003 (date on which the finance act, 2003 received presidential assent ..... original authority in adjudication of the dispute dropped the proposals made in the show-cause notice, after examining the effect of various relevant amendments brought to the finance act, 1994 under the finance act, 2000 and the finance act, 2003. ..... but these rules were held to be ultra vires section 65 and 66 of the finance act, 1994 by the hon'ble supreme court in the case of laghu udyog bharati ( .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... it was also submitted that the show cause notices invoking the extended period were not sustainable under the provisions of section 73, as it stood prior to the amendment in the finance act, 2003 and also under the provisions as amended by the finance act, 2003.the respondents relied upon the decision of the tribunal in l.h. ..... he submitted that only the actions and proceedings initiated before the amendment of finance act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, section 117 protected and validated any action taken prior to the commencement of finance act, 2000, by taking into consideration the amendments, which were made by section 116. ..... he submitted that the opening part of section 116 of the finance act, 2000, which amended sections 65, 66 and 67, indicated that the provisions were applicable "during the period commencing on or before 16.11.1997 and ending with 16.10.1998" which showed that they should be read only during that period and not thereafter. ..... it was also held that subsequent amendments made by the finance act, 2003 with retrospective effect in sections 68, 71a and 73, covered only the cases of those asssessees who were liable to file return under section 70 and that the class of persons who fell under section 71a were not covered under the net of section 73. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(89)ECC92

..... 76 and 77 of the finance act, 1994.b) the order passed by the adjudicating authority was reviewed by the commissioner in terms of ..... if a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of sec.70 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during which the failure continues.with ..... 76 of the finance act, 1994 stipulates certain minimum penalty incase there is an infraction ..... 76 of the finance act holding that the assessee is liable to pay the penalty at the rate ..... 84 of the finance act, 1994 and as per the review order, the commissioner has enhanced the penalty ..... 76 & 77 of the finance act, 1994 for the failure to furnish the st-3 returns within the due dates.according to the department, the assessee had failed to pay the service tax in time to the credit of the central government payable in ..... on a plain reading of the section, it can be understood that the section has laid down minimum penalty of ..... 100/-per day.the section clearly says the sum shall not be less ..... the absence of comma after the words 'rupees one hundred' it cannot be presumed that section prescribes minimum penalty of rs. ..... instant case, there is no ambiguity or doubt in arriving at the meaning of the wordings of the relevant section. ..... section 76 and 77 as it stood at the relevant point of time are as follows .....

Ramsar Tex Private Ltd. Vs. Cce (St)

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

..... that the respondents were not liable 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. ..... date is relevant because the relevant provisions of the finance act 1994 were amended by the finance act 2000 with effect from 16.11.97 to 1.6.98. ..... tribunal had also held that the above legal position did not get altered even after the amendment of the finance act, 1994 by the finance act, 2003. ..... meerut ii , wherein it had been held 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. ..... factories case, i find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the finance act, 1994 as amended.4. ..... 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 case of ..... the appellants' case is that the subject scns were issued within the powers of the department under section 73(1)(a) of the finance act, 1994. ld. ..... these appeals, the appellants proceed to discuss the provisions of sections 70, 71, 71a & 73 of the finance act, 1994. .....

20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... all the sub headings under heading 25.05 with the result the statue book contained only the main tariff heading 25.05 with the enactment of finance act 1995, which was also the position prior to the enactment of finance act 1990.2.7 during the period 1990 to 1995, the sub heading 2505.10 read as underheading no sub heading no description of goods25.05 mineral substances, not elsewhere specified (including clay, earth colours, natural 2.8 thus the sub heading ..... these subheadings remained till the enactment of the finance act, 1995.2.5 by the said finance act, 1990, note 2 to chapter 25 as it stood immediately prior thereto was substituted ..... 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 plea that in any event, 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 only declared the china clay has ..... to put this principle on a firm statutory basis, note 2 itself appears to be amended by addition of the expression, except where the context otherwise requires. ..... till 16.3.1995, notification no 7/92 dtd 1/3/92 as amended exempted all goods falling under heading or sub heading .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... 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: section 116 and 117 of the finance act, 2000 amendment of act 32 of 1994. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... 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. ..... on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16th day of july ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... 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. ..... learned advocate appearing for the appellants submits that the amendment carried out by section 116 and 117 of finance act, 2000 was to bring the gto services into net of service tax and to validate any action taken for recovery of such services for the period from 16.11.97 to 2.6.98. ..... 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. ..... period commencing on and from the 16 day of july, 1997 and ending with the 16^th day of october, 1998, the provisions of chapter v of the finance act, 1994 (32 of 1994), as modified by section 116 of the finance act, 2000 (10 of 2000), shall have effect and be deemed always to have had effect subject to the following further modifications, namely: (a) in section 68, in sub-section (1), the following proviso shall be inserted at the end and shall be deemed to have been inserted on an from the 16^th day of july, 1997 ..... validity of these services were challenged in the supreme court and a retrospective amendment was carried out to the finance act and the appellants were required to pay their service tax as recipient of services of gto. .....