Judgment Search Results Home > Cases Phrase: finance act 2012 central section 129 to 140 excise Page 1 of about 17,054 results (0.306 seconds)

M/s. Vedanta Limited Vs. Commissioner of Central Excise and Another

Court : Chennai

..... filed under section 35g of central excise act, 1944, made applicable in terms of section 83 of finance act, 1944, against the order passed by the customs, excise and service tax appellate tribunal, south zonal bench at chennai in misc.order no.41202/2015, dated 11.9.2015, rejecting the application no.st/misc/40613/2015 in st/40826/2014, filed by the appellant to modify the miscellaneous order no.40855/2015, dated 29.5.2015, disposing of an application presented under section 5b of the central excise act, 1944, read with section 86 of the finance act, 1994. ..... : appeal filed under section 35g of central excise act, 1944, made applicable in terms of section 83 of finance act, 1944, against the order passed by the customs, excise and service tax appellate tribunal, south zone bench at chennai in miscellaneous order no.40855 of 2015, dated 29.5.2015, disposing of an application presented under section 35b of the central excise act, 1944, read with section 86 of the finance act, 1994. ..... appeal, in c.m.a.no.2427 of 2015, has been filed against the order passed by the customs, excise and service tax appellate tribunal, south zonal bench at chennai, in misc.order no.41202/2015, dated 11.9.2015, rejecting the application no.st/misc/40613/2015, in st/40826/2014, filed by the appellant to modify the miscellaneous order no.40855/2015, dated 29.5.2015, disposing of an application presented, under section 35b of the central excise act, 1944, read with section 86 of the finance act, 1994. 2. .....

Marwari Cloth Supply Co. Vs. Commissioner of Income-tax, Bihar and Ori ...

Court : Orissa

Reported in : [1959]36ITR100(Orissa)

..... of fact were not referred to according to the statement in the case.the assessee raised two contentions before the tribunal to the effect, firstly, that under section 3 of the indian income-tax act, there must be a central finance act enacting the rates of income-tax for the year of assessment and as, such finance act was not passed by the gangpur state, there was no rate in force so as to determine the tax and levy the same upon the income assessed. ..... 'as this section contemplates levy of tax according to the rates passed by the finance act which is a central act, the learned counsel contends that as the gangpur state did not pass the annual finance act or adopt the central act, the assessment is not legal. ..... , the word assessment is capable of bearing only the comprehensive meaning and would include re-assessment.re-assessment will without doubt come within the expression levy, assessment and collection of income-tax occurring in section 13(1) of the finance act.the three expressions levy, assessment and collection are of the widest significance and embrace in their broad sweep all such proceedings for raising money by the exercise of the power of taxation.there is nothing in the .....

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Reported in : 1988(36)ELT272(Mad)

..... it is by virtue of the said provision in section 45(4) of the finance act, 1983, the central government issued notification no. ..... are imported (where inone or more than one consignment)against one or more specificcontracts which have been registeredwith the appropriate customs housein the manner prescribed byregulations which the central boardof excise and customs may make undersection 157 of the customs act, 1962(52 of 1962), and such contract ofcontracts has or have been registeredbefore any order is made by the properofficer of customs permitting theclearance from home consumption, ordeposit in a warehouse of items,component ..... it was, therefore, held that the assessee was entitled to exemption only in respect of basis duty of excise leviable under the central excises and salt act, and not entitled to claim any exemption in respect of special duty of excise or additional duty of excise of auxiliary duty of excise. ..... the supreme court held that the expression bears the same meaning which it has in rule 8(1) and that meaning clearly is excise duty payable under the central excises and salt act, as envisaged in rule 2, clause (v), and that it cannot in the circumstances bear an extended meaning so as to include special excise duty and auxiliary excise duty. ..... section 3 of the said act provides for levy of additional duty equal to the excise duty for the time being leviable on a like article if produced or manufactured in india. .....

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Reported in : 1988(17)ECC119

..... of the said provision in section 45(4) of the finance act, 1983, the central government issued notification no. ..... (whether in one or in more than one consignment) against one ormore specific contracts which have been registered with the appropriate customs house in the manner prescribed by regulations which the central board of excise andcustoms may make under section 157 of the customs act, 1962 (52 of 1962)and such contract or contracts has or havebeen so registered before any order ismade by the proper officer of customs, permitting the clearance for home consumption, or deposit in ..... held that the assessee was entitled to exemption only in respect of basic duty of excise leviable under the central excises and salt act and not entitled to claim any exemption in respect of special duty of excise or additional duty of excise or auxiliary duty of excise. ..... that the expression bears the same meaning which it has in rule 8 (1) and that meaning clearly is excise duty payable under the central excises and salt act, as envisaged in rule 2. ..... section 3 of the said act provides for levy of additional duty equal to the excise duty for the time being leviable on a like article if produced ..... the notifications issued under rule 8 (1) of the central excise rules, 1944, used the expression 'duty of excise'. ..... collector of central excise, ahmedabad for the proportion that whenever there is any doubt in the meaning of an exemption notification, the benefit of doubt must go to the assessee, so that the .....

M/s. V S Products Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....

Harsh International Flavour Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....

M/s Dinesh Fragrance Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....

R M Dhariwal (huf) Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....

Everest Industries Llp Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....

Fast Track Packers Private Limited Vs. Union Of India

Court : Karnataka

..... 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 ..... as per section 136 of the finance act, a surcharge by way of duty of excise at the ..... section 174 (1) reads as follows: (1) save as otherwise provided in this act, on and from the date of commencement of this act, the central excise act, 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, the additional duties of excise (goods of special importance) act, 1957, the additional duties of excise (textiles and textile articles) act, 1978, and the central tariff act, 1985 (hereafter referred to as the repealed acts ..... same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is unconstitutional. ..... preserving such power under article 246 is further reflected in the repealing and saving provision of section 174 of the central goods and services tax act, 2017 which saves provisions of the central excise act, 1974 in respect of goods included in entry 84 of the union list of the .....