Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
Tag this Judgment!Court : Karnataka
..... the central excise tariff act, 1985 stood repealed by section 174 of the cgst act, the reference to the central tariff act, 1985 in the seventh schedule of the finance act, 2001 is otiose. ..... in the alternative and without prejudice to the relief at prayer (c), have sought for declaration that section 136 of the finance act, 2001 under which there has been a levy and collection of nccd has been impliedly repealed with effect from 01.07.2017 i.e. ..... legality of levy of nccd as per section 136 of the finance act, 2001 section 136 of the finance act, 2001 provides for levy of nccd and section 136 (1) and (2) are extracted herein below for ..... nccd is a surcharge by way of duty of excise, its validity rests on the validity of the provision of the 56 finance act of 2001 and has nothing to do with the validity of leviability of the duty of excise. ..... income tax officer, madurai reported in (1975) 2 scc454the apex court has clarified the legal position and upheld the validity of imposition of surcharge by way of provision in the finance act and accordingly, levy of surcharge by way of provision under the finance act of 2001 is not open to be questioned. ..... vii) the exercise of power and its availability under article 246a does not denude or restrict exercise of power under article ..... vii) the levy of surcharge under article 271 is to be restricted to goods and services which are excluded under article 246a and as tobacco products fall within the ambit of article 246a recourse to article 271 to justify .....
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