Court : Delhi
..... , 2005, which clause has the force of law by virtue of the declaration made under the provisional collection of taxes act, 1931 (16 of 1931); (e) special excise duty collected under a finance act; (f) ceac 16 2012 the central excise act, 1944 (1 of 1944); additional duty of excise as levied under section (g) education cess on excisable goods as levied under section 91 read ..... with section 93 of the finance (no.2) act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under clause .....
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..... and commissioner of central excise v. kundalia industries, 2012 (279) elt351 for the proposition that there should be a meaningful consideration which should be reflected on the note sheets in order to comply with the requirement of section 35(2) of the central excise act, 1944, which is analogous to section 86(2) of the finance act, 1994.7. the ..... open court) 1. this is an appeal against an order of the central excise and service tax appellate tribunal ( cestat ), which accepted the assessee s objections to an order authorizing the filing of an appeal under section 86(2) of the finance act, 1994 ( the act ). section 86 introduced the facility of an appeal to the cestat, ..... stating: appeals to appellate tribunal.86. (1) any assessee aggrieved by an order passed by a commissioner of central excise under section 73 or section 83a or an order passed .....
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..... of the order dated 30.04.2007 passed by the commissioner of customs & central excise, raipur. 2 the only question which is sought to be raised in the present appeal is whether the definition of consulting engineer as appeared in section 65(31) of the finance act, 1994 as applicable to the period 1997-2001, includes a company or not. ..... the high court of delhi at new delhi % + judgment delivered on:23. 04.2013 ceac no.28/2012 commissioner of central excise & service tax ... petitioner versus simplex infrastructure & foundry works .... respondent advocates who appeared in this case: for the appellant : mr satish kumar, sr. standing counsel. for the ..... durrez ahmed honble mr justice vibhu bakhru judgment badar durrez ahmed, j (oral) cm no. 14721/2012 (exemption) allowed subject to all just exceptions. cm no. 14722/2012 (delay) the delay in filing the appeal is condoned. ceac 28 2012 & cm no. 14720/2012(stay) 1 this appeal has been filed on behalf of the revenue being aggrieved by the order .....
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..... crucial aspect.12. we still have to reckon with section 66b of the finance act, 1994 inserted by the finance act, 2012 w.e.f. 1.7.2012 vide notification no.19/2012-st, dated 5.6.2012. this section is as follows :66b.charge of service tax on and after finance act, 2012 there shall be levied a tax (hereinafter referred to as the service tax ..... tax with which we are not concerned. section 93 conferred power upon the central government to grant exemption from the levy of service tax. section 94 conferred power upon the central government to make rules for carrying out the provisions of chapter v of the finance act, 1994.3. a question arose as to what is the taxable event ..... rules, 2011. the point of taxation rules, 2011 have been notified in exercise of the powers conferred upon the central government under clause (a) and clause (hhh) of sub-section (2) of section 94 of the finance act, 1994 and they are also required to be placed before both the houses of parliament under sub-section (4) .....
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..... 28th june, 2019/19th july, 2019, issued to mink, places reliance, reads thus: f. no.450/67/2019. cus iv government of india ministry of finance department of revenue (central board of indirect taxes & customs) room 227b, north block new delhi, dated 31st may, 2019 to all principal chief commissioners/chief commissioners of customs/customs ( ..... december, 2009, as so amended, reads thus: in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3 ..... cbec was completely unjustified in issuing the office memorandum dated 16th february, 2018. the powers of the cbec, as conferred by section 151a of the customs act, cannot extend to issuance of executive instructions, or office memoranda, pronouncing on the merits of issues which are pending before adjudicating authorities. such an attempt would .....
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..... 28th june, 2019/19th july, 2019, issued to mink, places reliance, reads thus: f. no.450/67/2019. cus iv government of india ministry of finance department of revenue (central board of indirect taxes & customs) room 227b, north block new delhi, dated 31st may, 2019 to all principal chief commissioners/chief commissioners of customs/customs ( ..... december, 2009, as so amended, reads thus: in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3 ..... cbec was completely unjustified in issuing the office memorandum dated 16th february, 2018. the powers of the cbec, as conferred by section 151a of the customs act, cannot extend to issuance of executive instructions, or office memoranda, pronouncing on the merits of issues which are pending before adjudicating authorities. such an attempt would .....
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..... jal board, the chairperson of the new delhi municipal corporation. further, there are four nominees of the govt. of nct i.e. the member (engineering), the member (finance), the member (administration) and the member (power). another ex-officio member is the secretary in-charge of the concerned department of the gnctd dealing with the both. ..... one year; the final selling price should not exceed rs.50 per square feet and the land should not be transferred except for a mortgage for raising finances for constructing the tenements.48 48the challenge was on the basis that the above condition did not actually address the needs of the weaker sections of the society ..... of the central government like the cpwd or the railways or a department or agency of the gnctd. according to a study conducted by the centre for policy research:10. urban slums in delhi , nsso69h round survey (july 2012-dec 2012), directorate of economics and statistics, government of nct delhi, (i) 11section 3 of the saic act provides .....
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..... vs. union of india & anr., (2003) 260 itr458(sc)]..16. this brings us to the moot question; whether the amendment inserted by the legislature through finance act, 2015 enacting sub-section (2a) to section 234b would be applicable to pending proceedings before the settlement commission. law in this regard appears to be well settled ..... commencing on the 1st day of april, 1989 and subsequent assessment years. as noticed above, sub-section (2a) to section 234 b of the act was inserted by the finance act, 2015 with effect from 1st june, 2015. we have to examine whether the inserted sub-section (2a) would be applicable to pending applications ..... note pertaining to the provisions of the finance act, 2015 states that insertion of section 234b (2a) was not retrospective.7. on the question of retrospective legislation reference was made to the observations of the supreme court in the constitution bench decisions in commissioner of income-tax (central)-i new delhi vs. vatika township private .....
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..... vs. union of india & anr., (2003) 260 itr458(sc)]..16. this brings us to the moot question; whether the amendment inserted by the legislature through finance act, 2015 enacting sub-section (2a) to section 234b would be applicable to pending proceedings before the settlement commission. law in this regard appears to be well settled ..... commencing on the 1st day of april, 1989 and subsequent assessment years. as noticed above, sub-section (2a) to section 234 b of the act was inserted by the finance act, 2015 with effect from 1st june, 2015. we have to examine whether the inserted sub-section (2a) would be applicable to pending applications ..... note pertaining to the provisions of the finance act, 2015 states that insertion of section 234b (2a) was not retrospective.7. on the question of retrospective legislation reference was made to the observations of the supreme court in the constitution bench decisions in commissioner of income-tax (central)-i new delhi vs. vatika township private .....
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..... of the fin act reads as under:-"application of certain provisions of act 1 of 83. 1944 the provisions of the following sections of the central excise act, 1944, as in force from time to time, shall apply, so far as may ..... one or multiple commissionerates. wp(c) 1144/2016 page 53 of 55 (ii) notice under section 14 of the ce act i.e. central excise act can be issued even if proceedings under section 73 of the fin act i.e. finance act, 1994 are not pending. however the notice should relate to matters and issues relating to provisions of services and imposition of ..... of doubts that provisions of section 66 of chapter v of the fin act for the purpose of levy and collection of service tax shall be construed as references to the provisions of section 66b of the fin act. section 66b creates a charge of service tax on or after finance act, 2012. wp(c) 1144/2016 page 11 of 55 16. section 83 .....
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