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M/S. Federal Mogul Goetze India Ltd. Vs. the Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... 8/2005 st reads as under: in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of production of goods on behalf of the client referred in sub-clause (v) of clause (19) of section 65 of the said finance act, from the whole of service tax leviable thereon under section 66 of the said finance act : provided that the said exemption shall apply only in cases where such goods are produced ..... using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the first schedule to the central excise tariff act, 1985 (5 of 1986), as amended by the central excise tariff (amendment) act, 2004 (5 of 2005), on which .....

Collector of Central Excise Vs. Sunrise Woollen and Silk Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC1910Tri(Delhi)

..... 83/71, dated 29-5-1971 as amended, is the duty in terms of section 3 of the central excises and salt act and that under sub-sections (1) and (3) of section 37 of the finance act, 1978, the special duty is distinct from, and in addition to, this basic duty.as against this, the argument of the respondents is that the sum payable in terms of rule 96-zi and the notification thereunder is ..... section 37(1) of the finance act, 1978, there was to be levied and collected on all excisable goods a special duty of excise equal to 5% of the amount of duty chargeable thereon under the central excises and salt act, 1944 read with any relevant notification.section 37(3) of the finance act, 1978 made it clear that the special duty of excise was to be in addition to the basic duty leviable under the central excises and salt act, ..... clearly has no application to the present case where section 37 of the finance act, 1978 clearly differentiates between the duty of excise under the central excises and salt act and the special duty under sub-section (1) of section 37 of the finance act, 1978.15. ..... according to shri mathur, the special excise duty under section 37(1) of the finance act, 1978 would not become applicable to such a compounded levy which was not in the first schedule but was levied in terms of a ..... having regard to the provisions of sub-section (3) of section 37 of the finance act, 1978, the special duty of excise was leviable in addition to the basic duty represented by the compounded .....

Rajasthan Explosives and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC85

..... replied to the show cause notice in which they submitted that the difference between the material manufactured and supplied has been worked out on the basis of the invoices submitted to the bank and to the central excise department; that the difference of quantity which has been worked out is assumed to be the goods manufactured and cleared clandestinely for which payment had been received from the bank but there is no ..... has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. ..... should not be recovered from them by applying extended period of demand under section 11a(1) of central excise act, 1944 and why a penalty should not be imposed on them under section 11ac and rule 173q of central excise rules, 1944. ..... shri vinod kumar garg, manager (finance) of m/s recl in his statement dated 5.6.98 deposed that he used to present central excise invoices, delivery orders and material receipts ..... the face of these admitted facts, therefore there is absolutely nothing to distinguish between the two sets of documents.further, shri vinod kumar garg, manager (finance) of the company in his statement dt. ..... /grs were also submitted for these invoices; that shri vinod kumar garg, manager (finance) of recl in his statement dt. ..... ), shri vinod kumar garg, manager (finance), and shri o.p. .....

Kundil Alloys Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and more so, when we find that section 37(2) of the central excise act 1944 was specifically amended to bring in penalty & interest provisions on modvat credits when clause xvic was inserted in section 31(2) vide amendment by finance act, 1995 & notification 25/95 ce(nt) dt 31.5.95 then issued or clause 1(bb) added vide finance act 1999 to bring in interest under rule 9b. ..... vii) hence in absence of any saving dame in section 121 or any other section of the finance act, 2001 or in the central excise act, 1944, the pending proceedings cannot be continued. ..... the appellants contend that (since section 3a of the central excise act which is the parent provision for rule 96zo has been omitted vide section 121 of the finance act, 2001 w.e.f.11.5.2001 without any saving clause, pending proceedings cannot be continued). ..... iii) section 3a of the central excise act, 1944 has been omitted vide section 121 of the finance act. ..... there is no saving clause provided in section 121 or any other section of the finance act, 2001. ..... thus section 3a was omitted w.e.f 11.5.2001 by finance act. ..... therefore, amendment of section 37(2) was imperative to empower delegated legislation on interest levy under rule 96zo(3), it has to be held that there is no provision for delegated legislation on power to levy interest rules to be framed under the central excise act, 1944 to enact in the rules, to be framed to implement a scheme of levy under section 3a. .....

Commissioner of Income-tax, Vs. D.B.R. Mills Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : 195629ITR210(Hyd.)

..... section 3 of the said act makes certain amendments in the indian income-tax act, at any rate, the power given by section 13 of the indian finance act to the central government is only to enable it to remove difficulties if such difficulties arise in giving effect to the provisions of the indian income-tax act or any other act ..... the explanation to be bad is that it is not permissible for the central government in exercise of the powers under section 60a to amend an order made under section 12 of the finance act.the contents of these two section are different. ..... assessment would have been ordinarily allowed on the cost of the asset.the central government, in exercise of the power vested in it under section 12 of the finance act, issued the taxation laws (part b states) (removal of difficulties) order, 1950, purported to remove the above difficulties by clause 2 of the said order which is as follows : "in making any assessment under the indian income-tax act, 1922, all depreciation actually allowed under any laws or rules of a part ..... any person or class of persons while that under section 12 of the finance act is vested merely to surmount obstacles or difficulties which may arise in the application of the indian income-tax act to part b states or merged states, though even this power which is merely an enabling one does not prima facie appear (though we do not wish to express any definite view of the matter) to authorise the central government to make any order to the disadvantage of .....

Atul Glass Industries (Pvt.) Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Reported in : AIR1986SC1730; 1986(10)ECC1; 1986(25)ELT473(SC); 1986(2)SCALE15; (1986)3SCC480; [1986]3SCR126; [1986]63STC322(SC)

..... 34a as amended by the finance act, 1979.17. ..... prior to the enforcement of the finance act, 1979 the central government had, under rule 8, issued notification no ..... dated may 29, 1971 as amended subsequently, by which the central government exempted under rule 8 parts and accessories of motor vehicles, provided it was established to the satisfaction of the collector of central excise that the parts were intended to be used as original equipment parts by the manufacturers of motor vehicles and tractors falling under tariff item no ..... it seems to us that this circumstance can hardly advance the case of the revenue, because the first schedule to the central exercises and salt act does not appear to have been modelled on the brussels tariff nomenclature. ..... 3435 of 1984) under section 35l(b) of the central excises and salt act, 1944 is whether glass mirrors fall under tariff item no ..... but after the introduction of the finance bill 1979 the central government issued notification no. ..... subsequently on doubts being raised regarding such classification, the central board of excise and customs considered the matter further, and by tariff advice no ..... the controversy was re-opened later, and the central board of excise and customs reverted to its original understanding of the classification for the ..... 60 of 1979 dated december 18, 1979 issued by the central board of excise and customs took the stand that glass mirrors could be described as glass ware and therefore, merited classification under tariff item .....

Satya Developers Pvt Ltd. and Another Vs. Pearey Lal Bhawan Associatio ...

Court : Delhi

..... section 83 of the finance act 2007 though a legislation by incorporation also takes care of non-applicability of future amendments as it provides for applicability of the relevant sections of the central excise act 1944 as in force ..... legislation by reference sub-section (2) of section 64a of the sales of goods act making applicable sub-section (1) of section 64a to any duty of customs or excise on goods and as a legislation by incorporation section 83 of the finance act making applicable section 12b of the central excise act to service act, section 64a(1) is applicable ..... learned counsel for hdfc bank contends that section 68 (2) of the finance act provides that notwithstanding anything contained in sub-section (1) the central government is empowered to notify in the official gazette the service tax on taxable services, as notified, to be paid by such person and in such ..... section 68 of the finance act, 1994 and 1997 provided for collection of service tax which term has been changed by the finance act of 1998 and the liability has been fixed on the service ..... judges of this court vide separate judgments dated december 20, 2010 in cs (os) nos.1016/2008 and 1018/2008 and october 19, 2012 in cs (os) no.512/2012 decided the suits in favour of the plaintiffs holding them entitled to recover amount payable towards the service tax from the defendants. ..... effect from june 01, 2007 the central government by amending chapter-v of the finance act, 1994 levied service tax on renting of immovable .....

Mitra Steel and Alloys Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT144Tri(Mum.)bai

..... a delegated power to legislate by making ruled "for carrying out the purpose of the act" is a general delegation without laying down any guidelines; it cannot be so disabilities nor contemplated by the provisions of the act itself" and more so, when we find that section 37(2) of the central excise act 1944 was specifically amended to bring in penalty & interest provisions on modvat credits when clause xvic was inserted in section 37(2) vide amendment by finance act, 1995 & notification 25/95 ce(nt) dt 31.5.95 then issued or clause 1 (bb) added vide finance act 1999 to bring in interest under rule 9b. ..... vii) hence in absence of any saving clause in section 121 or any other section of the finance act, 2001 or in the central excise act, 1944 , the pending proceedings cannot be continued. ..... iii) section 3a of the central excise act, 1944 has been omitted vide section 121 of the finance act , 2001 , with effect from may 11, 2001 ..... superintendent of commerical taxes 1972 ( 30 ) stc 151 ( pat ) v) the power under section 37(3) of the central excise act 1944 is already exhausted by the central government by enacting central excise rules, 1944 and hence cannot be a source relevant for enacting penalty under rule 96zo(3) vi) the provision of clause (b) and clause (c) of sub-section 4 of section 37 of central excise act, 1944 are not relevant for sustaining the penal provisions contained in rule 96zo(3). ..... is no saving clause provided in section 121 or any other section of the finance act, 2001. .....

Commissioner of Customs Vs. Tamil Nadu Electricity Board

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(104)ECC376

..... of exceptional nature as mentioned above and in exercise of the powers conferred by sub-section (2) of section 25 of the customs act 1962 (52 of 1962) read with sub-section (4) of section 111 of the finance act 1992 (18 of 1992), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts a quantity of two million tonnes of coal falling under the heading 27.01 of the first schedule to the customs tariff act 1975 (51 of 1975), to be imported by the tamil nadu electricity board for supply ..... 332/71/88-tru) issued under sub-section (2) of section 25 of the customs act 1962 read with sub-section (4) of section 111 of the finance act 1992: the above exemption order entitled tneb to clear at customs a total quantity of 2 million tons of coal falling under heading 27.01 of the first schedule to the customs tariff act 1975 on payment of basic customs duty at the concessional rate of 30 per cent ad valorem vis-is the then prevailing tariff rate of ..... to thermal power stations in tamil nadu from: (a) so much of that portion of duty of customs leviable thereon which is specified in the said first schedule as is in excess of 30 per cent ad valorem; and (b) the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 111 of the said finance act 1992 (18 of 1992). 4. .....

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

..... basis of these facts, the high court in the earlier decision : [1978]115itr73(mad) : [1978]115itr73(mad) concluded that the relevant section of the finance act - section 2(6)(c) - suggests that the appellant company itself should engage in the entire activity which leads to the final processing of the goods. ..... assessment year 1974-75, we are concerned with the finance act of 1974, section 2(8)(c); for the assessment year 1976-77 finance act, 1976, section 2(9)(c); and for the assessment year 1977-78 finance act no. ..... by outside agencies on behalf of the assessee and charges, therefor, were paid by the assessee, the assessee was engaged in manufacture and processing of the goods and was an industrial company within the meaning of section 2(6)(c) of the finance act, 1972. ..... hearing the rival pleas urged before us, it is evident that the various aspects highlighted in the decisions adverted to hereinabove as also the circular of the central board of direct taxes were not available to the madras high court when it rendered its main decision in (1977) 115 itr 73 ..... construing the word 'processing' occurring in section 8(3)(b) of the central sales tax act and (registration and turnover) rules, 1957, to decide whether the ore blended in the course of loading through the mechanical ore handling plant can be said to undergo processing when it is blended, a three member bench ..... 347 dated 7th july, 1982, issued by the central board of direct taxes, printed at 137 itr 14, which is to the following effect .....