Judgment Search Results Home > Cases Phrase: finance act 2012 central section 143 amendment of act 32 of 1994 Court: customs excise and service tax appellate tribunal cestat calcutta Page 1 of about 3 results (0.245 seconds)

Asiatic Enterprises Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(224)ELT406Tri(Kol.)kata

..... proviso deals with validity of stay order and vacation of stay order after 180 days------------------------------------------------------------------------------sub-section (3) the appellate tribunal to send a copy of the order to commissioner------------------------------------------------------------------------------sub-section (4) finality of the order of the appellate tribunal------------------------------------------------------------------------------ section 83 of the finance act, 1994 adopts the following sections of the central excise act, 1944 in relation to the service tax as they apply in relation to a duty of excise : sections - 9c, 9d, 11, 11b, 11bb, 11c, 11d, 12, 12a, 12b, 12c, 12d, 12e, 14, 15, 33a, 35f to 35-o, 35-q, 36, 36a, 36b, 37a, 37b, 37c ..... according to the learned counsel, the legislature in its wisdom felt it necessary to enact an independent provision for filing an appeal in the appellate tribunal under section 86 of the finance act, 1994 without any reference to section 35b of the central excise act, 1944 under section 83 of the finance act, 1994. ..... 50,000.00 (rupees fifty thousand) under the second proviso to section 35b(1) of the central excise act, 1944, is not available to the appellate tribunal under section 86(7) of the finance act, 1994 or any other provision of the said act for refusing or admitting an appeal. .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... - during the period commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely: (i) for clause (6), the following clause had been substituted, namely: (6) "assessee" means a person liable for collecting the service tax and includes - (ii) in ..... (x) by virtue of sub-section (3) to section 11b of the central excises and salt act, as amended by the aforesaid amendment act, and by virtue of the provisions contained in sub-section (3) of section 27 of the customs act, 1962, as amended by the said amendment act, all claims for refund (excepting those which arise as a result of declaration of unconstitutionality of a provision whereunder the levy was created) have to be preferred and adjudicated only under the provisions of the respective enactment. ..... , decree or order of any court striking down sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the service tax rules, 1994 before the date on which the finance act, 2000 receives the assent of the president shall be recoverable within a period of thirty days from the date on which the finance act, 2000 receives the assent of the president, and in the event of non-payment of such service tax refunded within this period, in addition .....

Coates of India Ltd. Vs. Commr. of Customs (Airport)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... in view of the gujarat high court decision quoted above which is based on the hon'ble supreme court judgment has held that commissioner (appeals) has power to remand even after amendment of section 35a (3) of the central excise act by finance act, 2001, order of the commissioner (appeals) in remanding the matter to the lower authority is perfectly in order. ..... 117 (gujarat) has held that: "commissioner (appeals) continues to have power of remand even after amendment of section 35a (3) of central excise act, 1944 by finance act, 2001".the gujarat high court has also discussed the larger bench decision in this regard. ..... supriya chatterjee, authorised representative of appellant submits that the larger bench has taken a view that the commissioner of appeal has no power to remand the matter after amendment of section 35a(3) by the finance act 2001.2. ..... benches - larger bench decision per incuriam hence ignorable-article 141 of the constitution of india".since the gujarat high court has held that the commissioner (appeals) continues to have power of remand even after amendment of section 35a(3) of central excise act, 1944. ..... a short point in this case is whether the commissioner of appeal has power to remand after the finance act 2001. ms. ..... he submits that the gujarat high court in the case of commissioner of central excise, ahmedabad - i vs. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f ..... 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 of the commissioner (appeals) was not ..... appeals filed by the revenue on the following grounds: (i) the authorization to file the present appeals has been signed by only one commissioner and not by a committee of two commissioners as required under sub-section (2) of section 35b of the central excise act, 1944 and therefore the said authorization is not valid, and hence the appeals should be dismissed; (ii) the commissioner, who has signed the authorization, has not applied his mind to come to a ..... i also find that in view of rule 3(3) of the central excise rules, 2002, any central excise officer can exercise the powers and discharge the duties conferred or imposed by or under the act and the rules on a subordinate central excise officer and since the chief commissioners as well as the commissioners of central excise, are central excise officers under section 2(b) of the central excise act, 1944, in the absence of one of the commissioners, who is a committee member, a chief commissioner to whom he is ..... 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 .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... 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) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the authorised officer) to appeal on his behalf to the appellate ..... these cases were listed again today along with other similar appeals to hear on the preliminiary question as to whether prior to the amendment made in 2005 to section 35b(2) of central excise act, 1944 and similar provision under the customs act, 1962, the commissioner himself can file appeals against the orders of the commissioner (appeals) or not.2. ..... similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of customs under section 128, as it stood immediately before the appointed day, or by the commissioner (appeals) under section 128a, is not legal or proper, direct the proper officer to appeal to his behalf to the appellate tribunal against such order." 5. .....

Everett (India) Pvt. Ltd. Vs. the Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1985)LC358Tri(Kol.)kata

..... also conceded that this court has got jurisdiction in the respect of the above 7 appeals as the same are the orders passed under section (old) 128 of the customs act, 1962 and provisions of the finance act, 1984 for transferring the appeal to the central government arc not applicable in this case as the order was passed by the appellate collector of customs and not by the collector ( ..... of the cargo from the vessel during the insurance survey for which the appellant was asked to show cause as to why penalty should not be imposed on them under section 116 of the customs act, 1962 and the appellant in reply to the said show cause notice had stated that the insurance survey was held long after discharge and without the appellant's knowledge when ..... dated 5.8.1982 from the assistant registrar, customs, excise & gold (control) appellate tribunal stating, inter alia, that as provided by section 131 (b)(ii) of the customs act, 1962 the revision application will be heard and disposed of by the appellate tribunal and the same was registered at serial no. ..... this order can prefer an application for revision to the central government within six months from the receipt of this order. ..... original revision application was filed within the time prescribed under the act and as such, was within the limitation. ..... 20th september, 1984 duly verified, requesting this court to condone the delay in the late submission of the appeal on the ground that the appellant filed a revision application to the central govt. .....

Cc (Prev.) Vs. Swapan Kumar Biswas and anr.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... ) as under: remand-powers of ramand - commissioner (appeals) continues to have power of remand even after amendment of section 35a(3) of central excise act, 1944 by finance act, 2001 w.e.f. ..... single member of the tribunal, but even after amendment of section 35 a of the central excise act, the appellate authority has the power to set aside the decision which is under appeal before it and it has power to remand the matter to the authority below for its fresh consideration, is entirely agreed with ..... he was bound by judgment of apex court rather than judgment of larger bench of tribunal - such a course does not amount to over-rulling of larger bench decision by single member - view of single member of cestat upheld - appeal dismissed - sections 35a and 35h of central excise act, 1944. ..... advocate submits that the commissioner (appeals) continues to have powers of remand even after the amendment to section 3 of section 128a. ..... such power implies power of remand, since the order of the remand necessarily annuls the decision which is under appeal under erstwhile section 128(2) of the customs act, 1962. ..... such an order amounts to de novo trail of the proceedings which is not permissible under the provisions of section 128a(3) of the customs act, 1962. ..... the hon'ble high court of gujarat has held in the case of commissioner of central excise, ahmedabd-i v. ..... of central excise, ahmedabad-i v. ..... of central excise, ahmedabad v. ..... of central excise & customs, bbsr-ii v. .....

Pami Metal (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(180)ELT383Tri(Kol.)kata

..... any circular or clarification issued by the department/board contrary to rules cannot supersede the rules made by the government under its rule making power under section 37 of central excise act, 1944 and are not binding on the tribunal.6. ..... the clarification issued by the central board of excise and customs, department of revenue, ministry of finance, as aforesaid is contrary to the rules and is not binding on the tribunal. ..... in reply, shri madhiam, submits that the government of india, ministry of finance (department of revenue), central board of excise and customs, new delhi, by its circular no. ..... this appeal has been filed by the appellants against the order passed by the commissioner (appeals) of central excise, kolkata-ii, on 31st july, 2003.2. ..... the appellants acted in accordance with the provisions of law. .....

Commissioner of Central Excise Vs. Life Insurance Corporation of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)STR92

..... so far the applicability of the decisions of excise act are concerned, they are equally applicable to the service tax matters by virtue of section 80 of chapter v of finance act, 1944 the provisions of central excise act, 1944, have been made applicable on the service tax matters. ..... in view of above the commissioner of appeals has rightly set aside the order passed by the adjudicating authority under section 76 of the finance act, 1944. ..... )] has held that the duty deposited before issue of show cause notice, the penalty is not imposable under section 11 ac of central excise act as well as erstwhile central excise rules, 1944.4. ..... he, further, submits that by virtue of section 85 the commissioner of central excise (appeals) shall exercise the same powers as exercises and follows in hearing the appeals and making orders under central excise act, 1944. ..... therefore, all the decisions under the central excise act are applicable on service tax cases. ..... the commissioner has ample power to waive the condition of penalty in appropriate case by virtue of section 80. .....

Cce Vs. Life Insurance Corpn. of India

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... so far the applicability of the decisions of excise act are concerned, they are equally applicable to the service tax matters by virtue of section 80 of chapter v of finance act, 1944 the provisions of central excise act, 1944, have been made applicable on the service tax matters. ..... in view of above the commissioner of appeals has rightly set aside the order passed by the adjudicating authority under section 76 of the finance act, 1944. ..... cce which are affirmed by the hon'ble supreme court has held that the duty deposited before issue of show cause notice, the penalty is not imposable under section 11ac of central excise act as well as erstwhile central excise rules, 1944.4. ..... he further, submits that by virtue of section 85 the commissioner of central excise (appeals) shall exercise the same powers as exercises and follows in hearing the appeals and making orders under central excise, 1944. ..... therefore, all the decisions under the central excise act are applicable on service tax cases. ..... the commissioner has ample power to waive the condition of penalty in appropriate case by virtue of section 80. .....