Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 32 results (0.501 seconds)

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... as one would note, is the bare minimum without which a body of persons cannot be formed.9. i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. 13-5-05, the jurisdictional commissioner could file an appeal against the order passed by a commissioner (appeals). in the ..... . the legal position regarding filing of appeals by the department is analyzed below: (i) section 35b(2) of the central excise act, 1944 provides for departmental appeal against orders passed by a commissioner (appeals). prior to the amendment of the section by the finance act, 2005, the jurisdictional commissioner could authorize filing such an appeal if he was of the opinion that the order .....

Prabhat Zarda Factory (India) Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(79)ECC571

..... , director of the company, were issued a show-cause notice dated 9.2.99 by the assistant commissioner of central excise, muzaffarpur alleging that they had contravened the provisions of sections 68, 69 & 70 of chapter v of the finance act, 1994 and the service tax rules, 1994 inasmuch as they had not got registered under section 69 of the ..... 76 & 77 of part v of the act.3. on considering the reply of the noticee parties, the commissioner of central excise, patna vide his order dated 13.12.2000 confirmed the demand of rs.18,99,027.97 on m/s prabhat zarda factory, muzaffarpur under section 72 of the finance act, 1944. he further imposed a penalty of ..... that m/s ratna zarda company are not their clearing the forwarding agents. further, we also prima facie find no force in the submissions that section 117 of the finance act, 2000 does not revalidate the proceedings already initiate under the service ta rules, 1994 with retrospective effect. in this view of the mate, the appellants have not been .....

3-a Associates and Ots Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(155)ELT366Tri(Kol.)kata

..... .1.4. the deputy commissioner vide his order-in-original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. thereafter, section 117 of the finance act, 2000 validated the collection of service tax under rule 2(i)(d)(xii) & xvii of the service tax rules, 1994 with retrospective effect, and declared that any service ..... so refunded in pursuance of any judgment, decree or order of any court striking down the said rules, shall be recoverable within thirty days from the date on which the finance act, 2000 receives the assent of the president. it further clarified that in the event of non-payment, such service tax so refunded with interest @ 24% per month, ..... making a making a demand of refund." 1.3. in the light of the above decision, m/s. tisco filed a refund application with the deputy commissioner of central excise for refund of an amount of service tax paid by them, which was deducted by m/s.tisco from the various transporters against their bills during the period .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... today were also invited to give their views.3. section 35b(2) of the central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order passed by the appellate commissioner of ..... central excise under section 35, as it stood immediately before the appointed day, or the commissioner (appeals) ..... deying (cited supra), filing of appeal by commissioner himself instead of authorising another official shall not be inaccordance with provision contained in section 35b(2) of the central excise act, 1944. he also states that the said order of the mumbai bench has subsequently been followed by the ahmedabad circuit bench in the case of c.c .....

Reckitt Bencksier (India) Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(147)ELT616Tri(Kol.)kata

..... same would amount to manufacture. he submits that the appellants filed a writ petition challenging the introduction of the said chapter notes by the finance bill under the provisions of provisional collection of taxes act. there was an interim injunction by the hon'ble high court for the period till the bills become an ..... denied to them on the ground that the premises where the activity of repackings were being carried out by the appellants was not separately registered with the central excise authorities. it is the contention of the appellants that the entire factory premises including the premises where the activities were undertaken by the appellants were earlier ..... revenue that with the introducing of chapter notes 3 to chapter note 32, the said premises should have again been separately registered by the appellants with the central excise authorities cannot be held to be a justifiable ground for denying them the benefit of modvat credit. we agree with the above contention of the learned .....

Commissioner of C. Ex. Vs. Geo Enpro Petroleum Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(133)ELT418Tri(Kol.)kata

..... natural gases is unauthorised by the law and, therefore, the respondents are liable to pay the differential amount as rightly sought to be recovered under the provisions of the central excise act, 1944. we are, therefore, convinced that the impugned order is required to be set aside. ordered accordingly.6. in the result, all the three appeals filed ..... duties of excise on all items specified in the schedule. he, therefore, argues that the department have statutory and legal sanction to invoke the provisions of the central excise act and rules in relation to levy and collection of cess on crude oil. he has also argued that the show-cause notices issued by the department for ..... cannot collect the cess under the provisions of central excise act, 1944. it may be a fact that the ministry of petroleum has given direction to the respondents to pay cess at the rate of rs. 8537- per m.t. and also have taken the issue with the ministry of finance. these actions are administrative in nature. since .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... operations in any manner, the service cannot be taxed even if the consignment agent is brought under the definition of clearing and forwarding agent. under the scheme of the finance act, 1994 with relation to service tax, the tax liability is attached to the taxable service. so long as the appellant is not providing a taxable service, the ..... hon'ble court in para 3 of the judgment to held as under: the judgment cannot be read to mean that the appropriate authority under the central excise act or the customs act cannot grant a refund, even though the payment was made by mistake or the amount was recovered illegally except in a suit court issues decree or ..... article 226 has to be exercised to effectuate the rule of law and not for abrogating it. the said enactments including section 11b of central excises and salt act and section 27 of the customs act do constitute "law" within the meaning of article 265 of the constitution of india and hence, any tax collected, retained or not refunded .....

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... the collector of customs in his order, (3) no order shall be made under sub-section (1) or sub-section (2) after expiry of one year (subs, by finance act, 1984 for 'two years") from the date of the decision or order of the adjudicating authority. (4) wherein pursuance of an order under sub-section (1) or sub- ..... decree. 4. scotch law - an attachment of heritable estate as security or in satisfaction of a debt. [extract from the case of mahindra & mahindra ltd. v. collector of central excise, bombay-i reported in 1983 ecr 1865 (cegat)]. the dictionary meanings of the word 'decision', 'order' and 'proceeding' as appearing from black's law dictionary fifth edition ..... has pleaded for the dismissal of the appeal. 8. in reply shri roychowdhury, the learned senior advocate has referred to the judgements in the case of collector of central excise, bombay-ill v. orkay polyester reported in 1987(28) elt-100 where the west regional bench had held that 'the power conferred on the collector under sub .....

M/S. Hindustan Lever Ltd. Vs. C.C.E., Calcutta-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC152

..... it did not contain any specific allegation whatsoever of any fraud, collusion, wilful misstatement or suppression of facts or contravention of any of the provisions of central excise act and the rules made thereunder with intent to evade payment of duty. he further submits that in any event the appellants are not guilty of willful suppression ..... 3401.10.3.3 continuing his arguments, the learned advocate refers to note 1 of the general explanatory notes which forms part of the schedule to the central excise tariff act which provides that "where in column (3) of this schedule, the description of an article or group of articles under a heading is preceded by ..... contends that the real object and purpose of introducing the new section aaa and issuing the notifications, as ascertained from the highly persuasive speech of the union finance minister while introducing the union budget for the year 1987-88, would be defeated and frustrated if the interpretation sought to be taken by the department in .....

Jyotsna Rani Ghosh Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1984)(18)ELT594Tri(Kol.)kata

..... tribunal to supreme tribunal becomes vested in a party when proceedings are first initiated in and before a decision is given by the inferior court." the finance act (no. 2) being act no. 44 of 1980 had inserted new sections and the appeal lay, under old section 128, to the board where the order was passed by ..... way.section 131 before the amendment, vested the appellant with the right of filing of revision application. the same is reproduced as under : "131. revision by central government. the central government may, on the application of any person aggrieved by- (b) any order passed under section 130 otherwise than on the application of any aggrieved person, or ..... before proceeding further with that appeal or matter, he may be re-heard. (2) every proceeding which is pending immediately before the appointed day before the central government under section 131, as it stood immediately before that day, and any matter arising out of or connected with such proceedings and which is so pending .....