Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat kolkata Page 1 of about 37 results (1.901 seconds)

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... to review by the board under section 129-d(1). (i) by the finance (no.s) act, 1980 (act no. 44 of 1980), a far-reaching change has been brought about in the customs act, 1962 particularly in matters relating to departmental adjudication provided under the statute. by this act, for the first time, a statutory tribunal was set up and a clear ..... arising out of the decision or order as may be specified by the collector of customs in his order, (3) no order shall be made under sub-section (1) or sub-section (2) after expiry of one year (subs, by finance act, 1984 for 'two years") from the date of the decision or order of the adjudicating authority. (4) wherein ..... pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorised in .....

M/S. Boc India Limited Vs. Commissioner of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... 1. this is an application seeking waiver of predeposit of service tax of rs.9.11 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. ld. chartered accountant for the applicant submits that during the period, 2006-07, the applicant had availed the services of goods transport agency, and accordingly, were ..... the ld. commissioner (appeals) and also the ld. commissioner (appeals) had not taken into consideration the principle of law settled on the availability of abatement under notification no.01/2006-st dated 01.03.2006, it is prudent to remand the matter to the ld. commissioner (appeals) for deciding both the issues afresh, without insisting ..... the required declaration, but in the general declaration issued by the respective gta providers, it has been mentioned about non-availability of the benefit of notification no.12/2003-st dated 20.06.2003 and/or cenvat credit on inputs/capital goods by the said gta service providers. regarding the second issue, the ld .....

M/S. Hindustan Lever Ltd. Vs. C.C.E., Calcutta-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC152

..... contends that the real object and purpose of introducing the new section aaa and issuing the notifications, as ascertained from the highly persuasive speech of the union finance minister while introducing the union budget for the year 1987-88, would be defeated and frustrated if the interpretation sought to be taken by the department in ..... did not contain any specific allegation whatsoever of any fraud, collusion, wilful misstatement or suppression of facts or contravention of any of the provisions of central excise act and the rules made thereunder with intent to evade payment of duty. he further submits that in any event the appellants are not guilty of willful suppression ..... soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent." further, note 2 of the notes to chapter 34 of the tariff act clearly lays down that "for the purposes of heading no.34.01, 'soap' applies only to soap soluble in water. it is an undisputed position that soap noodles are .....

M/S. First Flight Courier Ltd. Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

dr. d.m. misra, j. 1. vide order dated 23.10.2013 this tribunal has directed to the applicant to deposit entire amount of service tax, interest and penalty within a period of eight weeks and report compliance on 27.12.2013. the order was sent to the applicant on 25.10.2013. 2. today when the matter was called, nobody appeared for the applicant, nor any request for adjournment is made. 3. the ld.a.r. for the revenue submits that the applicant has failed to comply with the direction of pre-deposit hence, the appeal is liable for dismissal for non-compliance. 4. we find that the applicant had not complied with the direction of pre-deposit of entire amount of service tax, penalty and interest vide order no.so/71288/2013 dated 23.10.2013. in these circumstances we dismiss the appeal for non-compliance with the provisions of section 35f of central excise act as applicable to service tax matters by virtue of section 83 of finance act, 1994. appeal dismissed.

M/S. Indian Oil Corporation Ltd.(Md) Vs. Commissioner of Customs (Port ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... restricting the benefit of notification only to any quota allotted by the central/state government. in this regard, it is noticed that the exemption notification no.02/99-cus. and the other notifications exempt kerosene imported by indian oil corporation ltd. for ultimate sale through the public distribution system. these notifications ..... system approved by the central or state government. it is evident from the definition of the expression, public distribution system stated above, that there is no limit or restriction placed therein, of any sale of distribution or marketing of kerosene through a dealer at declared price and through a distribution system, inter ..... distribution system. however, in exercise of the powers conferred by section 3 of the essential commodities act, 1955, the central government has framed, kerosene (restriction on use and fixation of ceiling price) order, 1993. section 2(j) of this order defines the public distribution system so as to mean, the system of .....

M/S. S. Krishna and Co. Vs. Commissioner of Central Excise, Customs an ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... sample is found not adulterated in respect of the tests mentioned above. it is the submission that word adulterated has been defined in the prevention of food adulteration act, 1994, section 2(ia), which reads under section:- (ia)adulterated an article of food shall be deemed to be adjulterated:- ------------------ ------------------ (f) if the article consists wholly or ..... in absence of any market enquiry the honble court upheld the tribunals order reducing the quantum of redemption fine and penalty. he furnished copy of few invoices bearing no.sko/201/2012-13 dated 14.03.2013, invoice dated 10.05.2013 and dated 05.08.2013 wherein the appellant had sold the consignments of betel ..... the department sought to classify the same under tariff sub-headnig 08028020 where applicable rate of duty is 100% bcd and 4% additional duty. dgft vide notification no.10(re-2012)/2009-14 dated 14.08.2012 allows importation of split betel nuts (botanical name areca nut) provided cif value is rs.75/- and above .....

M/S. Continental Consultants Vs. Commissioner of Service Tax, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... . misra, j. 1. this is an application filed seeking waiver of predeposit of service tax of rs.3,41,329/- and equal amount of penalty under section 76 of the finance act, 1994. 2. ld. authorized representative for the applicant submits that the ld. commissioner (appeals) has not decided the appeal on merit. he submits that even though their principal had paid the .....

M/S. Info Softdata Services Private Limited Vs. Commissioner of Centra ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... of service tax of rs.14.98 lakh and penalty of rs.15.00 lakh imposed under section 78, and penalty of rs.5,000/- under section 77 of the finance act, 1994. 2. at the outset, ld. authorized representative for the applicant submits that the ld. commissioner (appeals) has not decided the issue on merit, but dismissed their appeal for non-compliance ..... decided on merit, but the ld. commissioner has dismissed the appeal before him for non-compliance with the provisions of section 35f of the central excise act, 1944, as applicable to service tax cases. he has no objection in remanding the matter for deciding the issue afresh. 4. after hearing both sides for some time, we find that the appeal itself could .....

M/S. State Bank of India, Bartolla Street Branch Vs. Commissioner of S ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... , j. 1. this is an application seeking waiver of predeposit of an amount of rs.5.98 lakh and equal amount of penalty imposed under section 78 of the finance act, 1994. 2. at the outset, ld. advocate for the applicant submits that the applicant is a public sector bank and availed cenvat credit on the input services used for exempted services as ..... that their total liability would be rs.61,920/-. he also submits that since they had neither appeared before the lower authorities nor placed evidences/documents before them, he has no objection in remanding the matter to the authorities below. however, he submits that before remanding the case, the applicant be put into terms. 4. after hearing both sides for some .....

M/S. Stewarts and Lloyds of India Limited Vs. Commissioner of Service ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... , j. 1. this is an application seeking waiver of predeposit of service tax of rs.25.88 lakh and penalty of equal amount imposed under section 78 of the finance act, 1994. 2. at the outset, ld. ca for the applicant submits that the ld. commissioner (appeals) had not decided the issue on merit, but dismissed their appeal on the ground ..... a fair offer to deposit rs.5.00 lakh. 3. ld. ar for the revenue fairly concedes that the issue has not been decided on merit. therefore, he has no objection in remanding the matter. 4. after hearing both sides for some time, we find that the appeal itself could be disposed of, at this stage. accordingly, with the ..... find that the ld. commissioner (appeals) had not decided the issue on merit, but dismissed the appeal on the ground of failure to deposit the directed amount. 4.2.after hearing the ld. ca for the appellant, we find that the issue rests on appreciation of evidences and is debatable one. considering the financial condition of the appellant company .....