Judgment Search Results Home > Cases Phrase: finance act 2012 central section 143 amendment of act 32 of 1994 Court: delhi Page 5 of about 706 results (0.156 seconds)

Container Corporation of India Ltd. Vs. Assistant Commissioner of Inco ...

Court : Delhi

..... necessary amendments were made by the finance act, 1983 to section 2(12) of the customs act, 1962 and by inserting clause (aa) sub-section (1) of section 7 of the said act, with the ..... 24th april, 2007 the following clarification was issued by the central board of excise and customs apparently in response to a query raised by the asseseee: f.no.450/24/2007-cus.iv government of india ministry of finance department of revenue central board of excise and customs new delhi, april 24th, 2007 ..... :- notification no.s.o.744(e), september ist, 1998 income-tax act, 1961: notification under section 80 ia(12) (ca) : inland container depot and central freight station notified as infrastructure facility. ..... conferred by clause (ca) of sub-section (12) of section 80-ia of the income-tax act, 1961 (43 of 1961), the central board of direct taxes hereby notifies inland container depot (icd) and central freight station (cfs) as infrastructure facility : provided that such places are notified as inland container depot and central freight station under section 7(aa) of the customs act, 1962. 10. ..... under section 7(1)(aa) of the act, the central board of excise and customs had the power, by notification in the official gazette, to appoint the places which alone shall be inland container depots for the unloading of imported goods and the ..... of the assessee is carried out mainly on its inland container depots (icds), central freight stations(cfss) and port container terminals (pcts) which are spread all .....

Tamilnadu Steels Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(0)LC934Tri(Delhi)

..... since the auxiliary duty had been levied under section 36 of the finance act, 1976, any exemption in respect of auxiliary duty had to be granted under a notification issued under rule 8(1) of the central excise rules, 1944 read with section 36(5) of the finance act, 1976 which had not been done in the present case. ..... the provisions of the relevant notifications levying the auxiliary duties are in-built in the notifications themselves and provide that iron and steel products falling under item 26aa of the central excise tariff are exempt from so much of the auxiliary duty of excise leviable thereon under section 36(1) of the finance act, 1976 as is in excess of the duties specified in the corresponding entry of the said table. ..... chidambaram, advocate appearing on behalf of the appellants, stated that the auxiliary excise duty levied under section 34(5) of the finance act, 1975 read with notification no. ..... this act provided that exemption of auxiliary duty has to be given specifically under the relevant provisions of finance act and not merely under rule 8 of the central excise rules ..... 4/81 of 1981 dated 21st february, 1981 passed by the central board of excise & customs under section 35a of the central excises and salt act, 1944.this revision application has now been transferred to the tribunal and is being considered as an appeal ..... departmental representative referred to the central excise law amendment and validation (ordinance), 1982 which was replaced by act 58 of 1982 1982 elt vol. .....

Commissioner of Service Tax Delhi Vs. Bharti Airtel Limited

Court : Delhi

..... to the learned counsel for the respondent, an appeal such as the one filed by the appellant herein is not maintainable before this court in view of the clear provisions of section 35g of the central excise act, 1944 which have been made applicable in respect of matters pertaining to service tax by virtue of section 83 of the finance act, 1994. ..... view of the fact that the impugned order deals with the question of valuation apart from the question of limitation, this appeal would not be maintainable under section 35g of the central excise act read with section 83 of the finance act, 1994. ..... appeal has been preferred by invoking the provisions of section 35g of the central excise act, 1944 read with section 83 and the finance act, 1994. ..... the other hand learned counsel for the appellant states that the appeal is maintainable because the only point urged on behalf of the revenue/petitioner is with regard to the question of limitation under section 73(1)(a) of the finance act, 1994. ..... an appeal shall lie to the supreme court from(a) any judgment of the high court delivered on a reference made under section 35g or section 35h in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the high court certifies to be a fit one for appeal to the ..... this is an appeal against the order dated 15.5.2012 passed by the customs, excise and service tax appellate tribunal in service tax appeal no.655/ .....

Collector of Central Excise Vs. Sudhakar Litho Printers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(17)ECC115

..... hereby exempts the excisable goods of the description specified in column (3) of the table hereto annexed (hereinafter referred to as the 'specified goods'), and falling under such item number of the first schedule to the central excises and salt act, 1944 (1 of 1944), as is specified in the corresponding entry in of column (2) of the said table, in respect of the first clearances of such excisable goods for home consumption up to an aggregate value not exceeding rupees five lakhs and ..... explanation iii--for the purposes of this notification the expression 'value' means either the value as determined in accordance with the provisions of section 4 of the central excises and salt act, 1944 (1 of 1944) or, as the case may be, according to the tariff values fixed or altered under section 3 of the said act. ..... the learned consultant for the respondents has argued before us that after amendment of item 17 of the central excise tariff w.e.f. ..... 80/80-ce dated 19-6-1980 reads as follows: in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944 and in super session of the notification of the government of india in the ministry of finance (department of revenue) no. ..... of clearances under clause(a) of paragraph 1 of this notification, during the financial year 1980-81 the value of clearances in respect of which a manufacturer has availed of the exemption under the notification of the government of india in the ministry of finance, (department of revenue) no. .....

Collector of Central Excise Vs. Delta Paper Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)(67)ELT587TriDel

..... the amendment was brought by section 47(2) of the finance act, 1982 which is produced below :- "any action or thing taken or done or purporting to have been taken or done at any time during the period commencing on the ist day of october, 1975 and ending with the 27th day of february, 1982 (hereafter in this sub-section referred to as the said period) under the central excises act, shall be deemed to be and to have always been for all purposes, as validly and effectively taken or done ..... as if the amendment made ..... by sub-section .....

Commissioner of Sales Tax, Delhi Vs. Delhi Automobiles (P.) Ltd.

Court : Delhi

Reported in : [1981]48STC333(Delhi)

..... . in other words, the terms of section 5(2)(a)(ii) construed by the supreme court were more or less analogous to the provisions of section 8(1) and 8(4) of the central sales tax act, with this difference that, whereas under the bengal finance (sales tax) act the proviso to section 5(2)(a)(ii) required the declaration form to be filled up and produced, under the central sales tax act the requirement is contained in sub-section (4) which starts by saying that the concessional rate provided for in section 8(1) will not be available to a dealer unless the ..... chawla, the learned counsel for the applicant, points out that the question involved is a pure question of law as to the proper interpretation of the provisions of section 8 of the central sales tax act and the provisions of rule 12 of the central sales tax (registration and turnover) rules, 1957. ..... . it has already been pointed out that the provisions of section 8(1) and 8(4) of the central sales tax act are not very different from those which the supreme court had to construe ..... . that was a case where the selling dealer claimed a deduction under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, in respect of sales made by him to a registered dealer .....

Chandra Estates Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 2001IAD(Delhi)613; 89(2001)DLT717; [2001]249ITR54(Delhi)

..... , as originally enacted by the income-tax (amendment) act, 1981, section 269ab was inserted with effect from july 1, 1982, and section 269rr was inserted by the finance act, 198g, with effect from october 1, 1986 ..... chapter xx-c was inserted by the finance act, 1986, with effect from october 1, 1986, providing for purchase by the central government of immovable properties in certain cases of transfer and, thereforee, chapter xx-a relating to acquisition of immovable properties in certain cases ceased to operate in respect of transfer of immovable ..... its enactment mentioned that it was to counter evasion of tax through understatement of the value of immovable property in sale deeds and also to check the circulation of black money by empowering the central government to acquire immovable properties, including agricultural lands, at prices which correspond to those recorded in the sale deeds ; to improve the present arrangement for valuation for the purposes of income-tax, etc ..... state of maharashtra, : 1995crilj517 , has culled out the principles with regard to the ambit and scope of an amending act and its retrospective operation as follows : '(i) a statute which affects substantive rights is presumed to be prospective in operation unless made retrospective, either expressly or by necessary intendment, whereas a statute which merely affects procedure, ..... the purchase of the property in question and consequential impugned order passed by the central government is quashed. ..... 3-central board of .....

The Ganesh Flour Mills Vs. the Chief Commissioner, Delhi and ors.

Court : Delhi

Reported in : 5(1969)DLT187; [1968]22STC264(Delhi)

..... in the high court of punjab at delhi; one for mandamus under section 21(2) (6) of the bengal finance (sales tax) act, 1941 read with section 9(3) of the central sales tax act 1956 directing the chief commissioner to refer to the high court particular questions formulated by the petitioner while the toher for grant of a writ of mandamus requiring the respondent to suitably amend the certificate of registration granted to the petitioner, so as to include ..... for a reference to be made to the high court of punjab at delhi under section 21 of the bengal finance (sales tax) act, 1941 as in force in the union territory of delhi read with section 9(3) of the central sales tax act, 1956, of the question of law arising from the order of the chief ..... the registration certificate come within the category of goods referred to in clause (b) or (c) or (d) of sub-section (3) of section 8 which reads as under :- '(3)the goods referred to in clause (b) of sub-section (1)- (a)* * * * (b)* * * * are goods of the class or classes specified in tl,e certificate of registration of registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the central government in this behalf, for use by him in the manufacture or processing of goods for sale or in ..... amend its registration certificate so as to include 'tin plates' or 'tin sheets' on the allegation that those were used by the petitioner for packing its vegetable products for sale under section 8(3) of the act .....

CochIn Silicate and Glass Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC352Tri(Delhi)

..... 488.shri borade has argued that section 4 of the central excises and salt act, 1944, was inserted in 1982 with retrospective effect from 1-10-1975 and in computing the amount of central excise duty payable, the central excise duty realised from customers but not paid has to ..... payable on any excisable goods shall be sum total of - (a) the effective duty of excise payable on such goods under this act; and (b) the aggregate of the effective duties of excise payable under other central acts, if any, providing for the levy of duties of excise on such goods, and the effective duty of excise on such goods under each act referred to in clause (a) or clause (b) shall be, - (i) in a case where a notification or order providing for any exemption (not being an exemption ..... from the said judgment is reproduced below :- "it is not necessary to deal with the matter in any detail as the controversy is now set at rest, after the decision of the learned single judge, by an explanation inserted by clause 47 of the finance act, 1982 (act of 1982) with retrospective effect from 1-10-1975. ..... counsel for the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is no longer tenable. ..... after the amendment from 1-10-1975 sub-clause (ii) will have to be read along with the explanation and if so read there can be little doubt that what can be deducted from the cum-duty price is the actual amount of .....

Teksons Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT657TriDel

..... of the appeal with stay application and the date of passing of the stay order, a question had arisen as to whether appeals (like the captioned one) filed against adjudicatory orders of additional collectors of customs and central excise passed before 14-5-1992 (the date on which the finance act, 1992 came into force) were maintainable before the tribunal. ..... and circumstances constituting the cause for the delay as submitted by the learned counsel are as briefly stated below : before 14-5-1992 (the date on which the finance act, 1992 came into force), appeals from orders of additional collector of customs and central excise acting as adjudicating authorities lay to the cegat. ..... the appellants replied to the show cause notice, pleading that there was no fraud, collusion or mis-statement or suppression of facts on their part to call for invocation of the extended period of limitation under section 11a(1) ibid', the classification list was approved by the proper officer after thorough examination of their product; a revised classification list was filed on 1-4-1987 (classifying the product under tariff sub-heading 4009.92 not ..... changed with the amendment of the relevant provisions of law as brought about by the finance act, 1992 on 14-5-1992 ..... but the preamble was subsequently amended by a corrigendum stating that an appeal from the order-in-original had to be filed before the tribunal.the question arose whether the period of limitation had to be reckoned from the date of communication of .....