Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT80TriDel
..... was duly answered by the appellants stating that the issue of show cause notice amounted to review of price list approved by the assistant collector of central excise for which collector was not empowered in terms of the amended section 35 of the central excises & salt act. ..... on the plea taken by the appellants that rule 9 was quoted but not section 11, it was urged by the departmental representative that since charges were substantiated in the show cause notice mentioning wrong section or non-mentioning correct provision does not invalidate an order as it was held by the supreme court in the case of state of karnataka v. ..... the demand was also barred by time under section 11a of the act, since of the facts regarding realisation made by the assessee were known to the department. ..... 79 (tribunal) he said that while determining the assessable value under section 4(1)(a) if the price, in a particular transaction is not the sole consideration and there is some additional consideration following directly or indirectly from the buyer to the assessee, either in cash or in any other form the additional consideration quantified in ..... it was also observed that in the year 1980-81 the amount collected by them as advertisement and container recovery charges and delivery charges was of rs. ..... further enquiries were conducted on 7-5-1982 and 21-6-1982 when the central excise officers interrogated the general manager (finance) of the company. .....
Tag this Judgment!Court : Delhi
Reported in : (1985)45CTR(Del)319; [1985]154ITR478(Delhi)
..... to have been wrongly made and the income-tax officer shall, notwithstanding anything contained in this act, recompute in accordance with section 48 the capital gain arising from such transfer by taking the compensation or the consideration as enhanced or further enhanced, as the case may be, to be the full value of the consideration received or accruing as a result of such ..... the transfer of a capital asset, being transfer by way of compulsory acquisition under any law, or a transfer the consideration for which was determined or approved by the central government or the reserve bank of india, is computed under section 48 and the compensation for such acquisition or the consideration for such transfer is enhanced or further enhanced by the any court, tribunal or other authority, the computation or, as the case may be, computations made earlier shall be deemed ..... are, thereforee, of opinion that if an aggrieved party whose land is acquired does not accept the offer made by the land acquisition officer in his award, he has a right to seek reference under section 18 for getting the question of the compensation determined by the court and it is on the amount thus determined judicially that the owner would be entitled to enforce that right for a particular sum. ..... the legislature proposed amendments in the finance bill, 1978. ..... 281 dated september 22, 1980 [1981] 131 itr .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT442TriDel
..... shri gupta referred to item 30 as it stood on 31-7-1976 and as amended by the finance act of 1982 when explanation ii. ..... shri lakshmikumaran supported the action of the lower authorities.according to section 2(f), 'manufacture' applied to the complete product. ..... v-2 (30) 1447/78/4072 dated 2-5-1981 passed by the collector of central excise (appeals), bombay has been transferred to the tribunal by the government of india, for disposal as an appeal in terms of section 35p(2) of the central excises and salt act, 1944.2. ..... , wherein the intention in section 2(f) to remove any ambiguity as regards the precise stage when manufacture is completed, by including all processes incidental to completion of a manufactured product in the definition of "manufacture", was clarified. ..... union of india (1980 e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(16)ECC83
..... as to why the collectorate should have taken over month's time for preparing the appeal after obtaining approval of the collector for filing the same.there is no plea from the collector that anybody had acted mala fide.all we can say is that the machinery in the custom house has been allowed to function at its own leisurely pace and no attempt seems to have been made by authorities concerned to see ..... plastics and subsequent decision in the case of ruby products, we hold that the service of the order on the collector in terms of section 128a(5) read with section 153 of the customs act was complete, with service of the order on the assistant collector (tcu) and it was done on the date when the assistant collector ..... the receipt of the order in the tribunal coordination unit in the office of the collector of customs should be taken as date of the receipt of the order by the collector concerned for the purposes of limitation under section 129 of the customs act.this decision of the tribunal has been followed by the bench of the tribunal in the case of collector of customs, bombay v. ..... study of these orders shows that these had been issued keeping in view the provisions of chapter xv of the customs act as incorporated by the finance act no. ..... 6772, dated 29-10-1982 which on a later date was amended by s.o.6939, dated 24-1-1986, could be taken to be service on the collector.he pleaded in view of this decision of the west regional bench, the legal position accepted should be as in ..... 1980. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(98)ECC321
..... ecc 496 (sc): 2003 (54) rlt 377 (sc) wherein it has been held by the supreme court that provision of section 11a, as amended by finance act, 2000 with retrospective effect from 17.11.1980 are applicable to all pending proceedings; that thus demand is not hit by the time limit specified under section 11 a of the central excise act.4. ..... of easeland combines is not applicable to the facts of present matter, as the retrospective amendment to section 11a(1) of the act does not convert the time bar demand into a demand within the time limit specified in section 11 a(1) of the act. ..... amendment nowhere says that demand can be issued beyond the time limits specified in section 11a(1) of the act ..... the amendment in section 11a was carried out to provide that the demand can be issued even in those cases where ..... classification list effect from 20.3.1990; that the assistant commissioner approved the classification on 24.4.90, classifying the product under sub-heading 7211.30 of the schedule to the central excise tariff act; that on appeal the commissioner (appeals) also rejected their appeal; that the tribunal vide final order no. ..... the demand has been confirmed for the period 26.3.990 to 3.7.91 by issuing a show cause notice dated 7.2.92; that as such the entire demand of duty is beyond normal period of six months specified in section 11 a(1) of the central excise act.3. ..... is whether the demand of central excise duty is time barred under the provisions of section 11a(1) of central excise act.2. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)9ITD824(Delhi)
..... the income-tax law is generally said to be real complex in nature and an assessee cannot be said to be well conversant with the provisions of the law, more so, when each year, with every finance act there are amendments and amendments and perhaps it is for this reason that as early as in the year 1942 [1955] the board vide circular no. ..... year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions of, this act in respect of the total income of the previous year or previous years, as the case may be, of every person : provided that where by virtue of any provision of this act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. ..... since the tax has not been charged on the assessee in accordance with and subject to the provisions of the act, inasmuch as, according to the finding in the impugned order of the learned commissioner (appeals) the ito treated the assessee as one in which the public were not substantially interested and that too in the face of the ..... section 60(2) [sections 89(1) and 103 of the 1961 act] - cases where relief can properly be given under this sub-section should be reported to the board. 5. ..... 14 (xl.35), dated 11-4-1955 --see taxmann's direct taxes circular, 1980 edn. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1992)42ITD275(Delhi)
..... section 10 of the compulsory deposit scheme act, 1975 after amendment by finance act, no. ..... year immediately preceding that assessment year at any time (in one sum or in instalments of his choice) before the expiry of the date on which the last instalment of advance taxis payable by him in accordance with the provisions of (section 211 or sub-section (4) of section 209a) or, as the case may be, sub-section (3a) of section 212 of that act; (b) in any other case, at any time (in one sum or in instalments of his choice) before the end of the financial year immediately preceding that assessment year. ..... is required to be made, the date on which the last instalment of advance tax is payable by the depositor in accordance with the provisions of section 211 or, as the case may be, sub-section (13a) of section 212 of the act; (ii) in a case where the depositor is required to make the compulsory deposit on the basis of his estimated current income as defined in clause (c) of sub-section (3) of section 4, the 31st day of march of the financial year immediately preceding the assessment year for which the compulsory deposit ..... 2 of 1980 with retrospective effect from 1-4-1975 has introduced the following words : from this amendment it is clear that "reasonable cause" has been inserted by the legislature with an intent to give relief in a case where there was a real hardship. .....
Tag this Judgment!Court : Delhi
Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)
..... accordingly in the finance act, 1968 the following change was proposed:provision relation to central sales tax all items on which additional duties of excise are being levied in lieu of sales tax have been included in section 14 of the central sales act, which read with section 14 imposes a restriction on the levy of local sales tax. ..... f.4(75)/99-fin(g)/2095 dated 31.3.2000 issued under section 4(1) of the delhi sales tax act, 1975, as amended by the delhi sales tax (amendment) act, 1997 read with the delhi sales tax (amendment) ordinance, 2000 deleting 'silk fabrics' from the first schedule and introducing it at seriall no. ..... governor of the national capital territory of delhi (gnctd), finance general department specifying the rate of local sales tax payable under the delhi sales tax act, 1975, as amended by delhi sales tax (amendment) act, 1997, as 3 paise in a rupee in respect of silk fabric. ..... when the cst act was amended in 1961 to include 'silk fabrics' as entry (xi) in section 14, a simultaneous amendment was made to the ade act by including 'silk fabrics' in the definition clause 2(c), section 3(1) and the first schedule of the ade act. ..... the reference to the 1944 act definitions for purposes of grant of exemption in the 1963 act as enacted originally as well as when the latter was amended in 1967 and the specific reference to the 1957 act when the first schedule to the 1963 act was amended in 1980 are quite significant in this context. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(86)ECC435
..... , further submitted that the power of revision can be exercised by the commissioner only with regard to proceedings which were initiated by officers subordinate to him; that the only issue taken up by the deputy commissioner, under section 77 of the finance act, 1944 was for not filing the returns and there was no proposal in the said show cause notice for levy of service tax; that as such there was no adjudication on these issues by the deputy commissioner ..... the learned advocate submitted that initially a show cause notice dated 29.3.98 was issued to them to show cause as to why the penalty should not be imposed upon them under the provisions of section 77 of the finance act, 1994 for not filing of the service tax returns; that the deputy commissioner under adjudication order no. ..... in the present matter, as the notice was not issued under section 73 of the finance act and it was issued only under section 77 for imposing penalty on account of failure to file returns, the commissioner cannot under the revisionary powers pass an order for making payment of service tax with interest. ..... 18/st/commr/2001 dated 24.12.2001 by which the commissioner of customs & central excise in exercise of powers under section 84 of the finance act, 1994 has confirmed the demand of sales tax and imposed penalty.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(186)ELT375TriDel
..... the supreme court negatived the contention that by amendment to section 116 and section 117 of the finance act, 2000, the decision in laghu udyog has been legislatively overruled. ..... the learned assistant commissioner taking note of the statutory provisions contained in section 117 of the finance act, 2000 by which the provisions that were struck down were deemed to be valid and to have always been valid as if they had been in force at all material times held that such validation had retrospective effect ..... in paragraph 23 of the judgment it was held that the law must be taken as having always been as is now brought about by the finance act, 2000 and that the statutory foundation for the decision in laghu udhyog bharti has been replaced and that decision is thereby ceased to be relevant for the purposes of construing the present provisions. ..... union of india, , in which the supreme court has upheld the constitutional validity of the provisions of section 116 and 117 of the finance act, 2000. ..... persons other than the clearing and forwarding agents or the persons other than the goods transport operators as being responsible for collecting the service tax, are held to be ultra vires the provisions of the finance act, 1994. .....
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