Court : Karnataka Dharwad
..... may not make payment of the same causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific assertion ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of ..... in view of the said amendment, it can be argued that the main plank of the judgment in rajesh kumar to the effect that direction under section 142(2a) entails civil consequences because the assessee has to pay substantial ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka .....
Tag this Judgment!Court : Karnataka Dharwad
..... may not make payment of the same causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific assertion ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of ..... in view of the said amendment, it can be argued that the main plank of the judgment in rajesh kumar to the effect that direction under section 142(2a) entails civil consequences because the assessee has to pay substantial ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka .....
Tag this Judgment!Court : Karnataka Dharwad
..... may not make payment of the same causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific assertion ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of ..... in view of the said amendment, it can be argued that the main plank of the judgment in rajesh kumar to the effect that direction under section 142(2a) entails civil consequences because the assessee has to pay substantial ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka ..... r/by the principal secretary, finance department, government of karnataka .....
Tag this Judgment!Court : Karnataka Dharwad
..... above as per rule 3(4)(e) of the cenvat credit rules, 2004, the cenvat credit may be utilized for payment of service tax on any out put services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act , 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise on any final product; or b) an amount equal to cenvat ..... in view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the finance act, 1994, this court is of the opinion that there is no ground to disagree with the judgment and reasoning of the punjab and haryana high court ..... 22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit rules, 2004, by the adjudicating authority ..... interest and it was also proposed to impose penalty under section 76 of the finance act , 1994 read with rule 15(3) of cenvat credit rules, ..... in the office gazette, the service tax thereon shall paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in ..... and (2) of the finance act, 1994 read as ..... this central excise appeal is filed under section 35g of the central excise act, 1944, praying to set aside the .....
Tag this Judgment!Court : Karnataka Dharwad
..... the above as per rule 3(4)(e) of the cenvat credit rules, 2004, the 6 cenvat credit may be utilized for payment of service tax on any output services and rule 3(4) of the cenvat credit rules, 2004, read with section 68 of the finance act, 1994, particularly, are referred to and extracted, which read as follows: (4) the cenvat credit may be utilized for payment of- a) any duty of excise on any final product; or b) an amount equal to cenvat credit taken on inputs ..... , bangalore, vide annexure-d and to confirm the demand under show 2 of cenvat recovery cause notice so far as service tax of rs.15,36,051/-, demanding of rs.22,31,610/- along with interest at also proposed for imposition of penalty under section 76 of finance act, 1994 and rule 15(3) of cenvat credit rules, 2004, by the adjudicating authority vide order in original no.11/2006 adc dated 31.10.2006 be upheld, etc.,. ..... in view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction created by section 68(2) of the 8 finance act, 1994, this court is of the opinion that there is no ground to disagree with the judgment and reasoning of the punjab and haryana high court in nahar industries ..... show cause notice was issued demanding service tax of rs.15,36,051/- and demanding recovery of cenvat credit of 4 rs.22,31,610/- along with interest and it was also proposed to impose penalty under section 76 of the finance act, 1994 read with rule 15(3) of cenvat credit rules, 2004. .....
Tag this Judgment!Court : Karnataka Dharwad
..... is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is further contended by the petitioners that nccd is being levied as per the finance act, 2001 and determination of nccd was being done in accordance with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. ..... is contended that the central excise tariff act having been repealed, no effect could have been given to the seventh schedule to the finance act, 2001 before it was duly amended as per the gazette notification dated 27.03.2020.19 ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring and holding that section 136 of the finance act, 2001, under which there is a levy and collection of nccd, is impliedly repealed w.e.f. ..... the date of commencement of this act, the central excise act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the union list of the seventh schedule to the constitution), the medicinal and toilet preparations (excise duties) act, 1955 (16 of 1955), the additional duties of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the .....
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