Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC113Tri(Delhi)
..... shri sunder rajan, for the respondent, submitted that the amendment of section 2(f) of the central excises & salt act by the 1984 finance bill was not relevant for the present case which covered a prior period. ..... but the contention for the appellants is that conversion of resin into moulding powder became "manufacture" within the meaning of section 2(f) of the central excises & salt act only with effect from 1-3-1984 when the section was amended.section 2(f) of the act reads thus :- "manufacture" includes any process incidental or ancillary to the completion of a manufactured product". ..... this is despite the position that section 2(f) was amended so as to, include, in terms, conversion of resin into moulding powder only on 1-3-1984 by the finance bill of 1984.indian cable company ltd. v. ..... it was only with effect from 1-3-1984 that the law was amended by the finance bill, 1984, so as to make such conversion "manufacture" within the meaning of section 2(f) of the central excises & salt act. ..... the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in the present case. ..... the position has been put beyond dispute by the amendment of section 2(f) by the finance bill, 1984. ..... 15a, cet, as it stood during 1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC234Tri(Delhi)
..... similarly, in view of explanation to section 51 of the finance act, 1982, it was not possible either to impose a penalty or to confiscate the goods for an act of omission which was not unlawful when such act was performed or omission made.accordingly, section 51 of the finance act, 1982, giving retrospective effect to the amendments of rules 9 and 49 of the central excise rules, 1944 by notification no. 20/82-c.e. ..... in the circumstances, the challange to the amendments of rules 9 & 49, founded on the provision of the explanation to section 51 of the finance act, 1982, is without any substance and is rejected. ..... shri arora has stated that in the present matter the period involved is from 1977 to 1980 and the show cause notice is dated 18th april, 1981, and in any case proviso to section 11a is not applicable in this case. ..... now, coming to the limitation aspect, during the year 1977-1980 rule 10 was in force and section 11a was effective from 17th november, 1980, and this tribunal has occasion to deal with the same issue in the case of m/s. ..... arora, advocate has appeared on behalf of the appellant and pleaded that the demand pertains to the period starting from february 1977 to the financial year 1979-80 is hit by limitation. ..... 2,59,147.24 1% 2,591.47 (30-4-1977)4. ..... 1,89,589.28 1% 1,859.89 machine (28-2-1977)3. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC675Tri(Delhi)
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e ..... in the present case, the yarn was removed from the spinning section to the weaving section of the respondents' mill and used in the manufacture of cotton fabrics prior to 14/15-7-1977. ..... at the stage when the yarn came into existence as a distinct and separate commodity.in the circumstances, it was held that charging duty on the yarn used in the manufacture of fabrics prior to 15-7-1977 at the time of removal of the fabrics from of factory on or after 15-7-1977 was not sustainable in law. ..... during the period from 18-6-1977 to the midnight of 14/15-7-1977 the respondents manufactured cotton fabrics using cotton yarn manufactured in the same composite mill ..... the fabrics lying in stock on 14/15-7-1977 were cleared later on and the department charged central excise duty on the cotton yarn contained in the fabrics ..... to give retrospective effect to imposition of duty on cellulosic spun yarn and cotton yarn which were fully exempted from payment of duty under notification no.132/77, dated 18-6-1977, therefore, it was ultra vires of the rule making powers of the central government under rule 8 of the central excise rules, 1944 in so far as it related to the period prior to 15-7-1977. ..... yarn manufactured in a composite mill and used in the manufacture of fabrics in the-same mill during the period from 18-6-1977 to 14/15-7-1977. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1992)43ITD33(Delhi)
..... would be worthwhile to note that, by the finance act, 1990, both the receipts are retrospectively sought to be treated as profits and gains of business, and that is why appropriate amendments are made not only in section 2(24) of the act but also in section 28 of the act. ..... argument was raised to press this application probably because of the retrospective amendment of the income tax act, 1961, by the finance act, 1990, with the result that such amounts have specifically been included in the definition of income in section 2(24} of the income-tax act, 1961. ..... fact that the amount of profits and gains derived from the export have to be ascertained only in accordance with the provisions of the income-tax act, 1961, and not independent of it, in view of the provisions contained in section 2(5)(d) of the finance act, 1966, and rule 3(2) made by the central board of direct taxes pursuant to section 2(5)(d), these two receipts have to be treated as profits referable to or derived from the said export." 53. ..... 2) act, 1977, with effect from april 1, 1978, in paragraph 20 of the circular, after referring to the provisions of sub-sections (6) and (7) of section 80hh, ..... 1977 ..... [1977] 107 itr 168, as was placed before me by the learned chartered accountant appearing ..... [1977] 107 1tr 168, in support of the view that the cash compensatory support must be taken as arising out of the business ..... 1977 ..... [1977] 107 itr 168 (mad), relied upon by learned counsel for the assessee, the issue was about cash subsidy .....
Tag this Judgment!Court : Delhi
Reported in : [1996]221ITR465(Delhi)
..... "the aforesaid amendment was made by the finance act, 1983, with retrospective effect from 1st april, 1976. ..... it further appears that to set at rest the aforesaid divergence of views a retrospective amendment of it act, 1961, was brought in through the introduction of expln. 2 in s. ..... the effect of the aforesaid amendment to the provisions of s. ..... (2b), as it stood before the 1st day of april, 1977, "entertainment expenditure" includes expenditure on provision of hospitality of every kind by the assessee to any person, whether by way of provision of food or beverages or in any other manner whatsoever and whether or not such provision is made by reason of any express or ..... 1973-74 the aforesaid amendment of expln. to s. ..... the explanation reads as follows :"for the removal of doubts, it is hereby declared that for the purposes of this sub-section and sub-s. ..... 256(1) of the it act, 1961 (hereinafter referred to as the act), by the tribunal :"whether, on the facts and in the circumstances of the case, the tribunal was legally correct in upholding the order of the aac deleting the disallowance of rs. ..... the assessee is a registered firm carrying on solely the business of acting as a commission agent in pulses. ..... 37(2a) of the act admittedly does not apply.6. ..... 37(2a) of the act is that after 1st april, 1976, hospitality expenses have also to be treated as entertainment expenses. ..... 37(2b) of the act which was in operation in the relevant assessment year. ..... 37(2a) of the act. .....
Tag this Judgment!Court : Delhi
Reported in : 1997IIAD(Delhi)498; 66(1997)DLT39
..... for their approval as required under section 98(2) of the dmc act, 1977. 4..... ..... to consider the case of regularisation of the services of assistant accountants who have been working on ad hoc basis and to amend the r&p; regulations it is proposed as under : (i) a short-term training may be arranged for the senior clerks. ..... that 171 additional posts of assistant accountants were created by upgradiation from amongst the posts of senior clerks and as per the settlement, which had been arrived at, pursuant to which a decision had been taken on 29.12.1989 to amend the regulations, further promotions were made on ad hoc basis through order dated 4.1.1990. ..... (15) contention on behalf of respondent (desu) has been that the regulations were framed in 1978 under delhi municipal corporation act, 1957, which provided for the filling up of the posts of assistant accountants from amongst the senior/ junior clerks with 3/8 years regular service through limited departmental competitive ..... it appears that pursuant to the aforementioned understanding all further promotions to the posts in question were being made only on ad hoc basis till amendment/finalisation of the regulations, when it was envisaged to make regular appointments. ..... the duration of the training, the location and number of centres where the training can be conducted is to be finalised by the finance department similarly, the syllabus is also to be specified by the training department in consultation with the finance department. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1998)64ITD104(Delhi)
..... connection, section 18(5) as amended by the tax laws amendment act, 1970 ..... in 148 itr at page 168 (sic) states that the wto and the iac shall not initiated any proceedings for imposition of penalty on a person or impose penalty on him for an offence under clause (a) or clause (c) of sub-section (1) of section 18 in respect of any assessment year up to and including assessment year 1985-86 in a case, if he is satisfied that such person : (a) has prior to detection by the wto or as the case may be, the iac of the wealth-tax, ..... in the first para of those submissions, it is submitted that assessment order for assessment years 1982-83 to 1984-85 were not communicated to the assessee and penalty proceedings were received by the assessee under section 18(1)(a) only for assessment year 1983-84.in those submissions, it is stated as one of the points that the penalty notice dated 15-3-1990 was issued only in respect of assessment order for assessment year 1984-85 to ..... be passed :- (a) in a case where the assessment to which the proceedings for imposition of penalty relate is the subject-matter of an appeal of the dcit(a) or commissioner (appeals) under section 23 or an appeal to the appellate tribunal under sub-section (2) of section 24 after the expiration of period of - (i) two years from the end of the financial year in which the proceedings, in the court of which action for imposition of penalty has been initiated are completed, or (ii) ..... laws amendment act, 1975 and finance act, ..... 1977 .....
Tag this Judgment!Court : Delhi
Reported in : 1998IVAD(Delhi)550; 1998(45)DRJ450; [1999]235ITR769(Delhi)
..... the same high court : [1988]170itr136(bom) (later on upheld by the supreme court also) which persuaded the parliament into amending section 80o by the finance act ( 2 of 1991) whereby cases like the present one have been specifically covered under section 80o by enlarging its scope and inasmuch as section 80o specifically covers such a case and that too by the amendment brought in the law, the same should be held to have been excluded from within the ..... . it cannot be said that the amendment introduced in section 80o by the finance act of 1991 is so inconsistent with the provisions of section 80rra as to rebut the presumption against implied repeal ..... section 80rra was inserted in the income-tax act, 1961 by the finance act, 1975 (25 of 1975) w.e.f. ..... the finance act, 1987 (11 of 1987) vide section 37 thereof introduced the two categories in the present form providing for two rates of deduction. ..... any remuneration received by him in foreign currency from any employer (being a foreign employer or an indian concern) for any service rendered by him outside india, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the individual, a deduction from such remuneration of an amount equal to- (i) fifty per cent of the remuneration; or (ii) seventy-five per cent of such remuneration as is brought into india by, or on behalf of, the assessed ..... 1.4.1975 and was then substituted by the finance act, 1977 w.e.f. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(108)ELT564TriDel
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e ..... the duty at the rate prevailing on the dates of removal of the yarn from the spinning section to the weaving section are the dates of removal of the yarn for the purposes of rules 9 and 49 of the central excise ..... ), the hon'ble supreme court held that the aforesaid amendment of the rules with retrospective effect was valid. in ..... tribunal had observed that when the cotton yarn was removed from the spinning section to the weaving section there was a valid exemption in favour of cotton yarn. ..... dated 1-3-1987 (as amended) was conditional. ..... , dated 1-3-1987, as amended, concessional rate of excise duty was prescribed in favour of artificial staple fibre and tow classifiable under sub-heading 5202.00 subject to the following conditions :- (i) sudi artificial staple fibre and tow was to be used ..... was amended vide notification no. ..... in the present case, the yarn was removed from the spinning section to the weaving section of the respondents' mill and used in the manufacture of cotton fabrics prior to 14/15-7-1977. ..... prior to 15-7-1977 the yarn was fully exempted from duty under notification no ..... dated 18-6-1977. ..... further, the fabrics had been manufactured prior to the date of withdrawal of concession from cotton yarn on 14/15-7-1977. ..... this notification granting exemption from duty in favour of cotton yarn was withdrawn on 14/15-7-1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
..... . (iii) penalty for short payment or non-payment of duty on account of factors like fraud, collusion, wilful mis-statement or suppression of facts or contravention of any of the provisions of the act or the rules with intent to evade payment of duty has been provided for under section 11a(c) of the central excises act, 1944 which has been introduced under finance (no ..... . the proviso to sub-section (2) states that an amendment which has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the other party, shall not be made under these sub-section s unless the appellate tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.234 ..... . sub-section (2) of section 35c empowers the appellate tribunal to rectify any mistake apparent from the record by amending any order passed under section 35c ..... holding that there had been suppression of facts thereby attracting the extended period of limitation of five years had, nevertheless held that rules 9(1) and 9(2) were not attracted for demanding duty for the period before 6-8-1977 whereafter the amended rule 10 took care of the situation ..... there were amendments to the central excises act, 1944 (for short, the act) in 1982 and these amendments were also challenged. .....
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