Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(120)ELT463TriDel
..... he submits that the hon'ble delhi high court held that what is not permitted by the statute having deliberately omitted to confer review jurisdiction on the tribunal, cannot be indirectly achieved by recourse to section 254(2) of income-tax act, 1961 corresponding to section 35c(2) of central excise act, 1944. ..... dr submitted that in the case of navin chander chhotelal relied upon by the applicants, the hon'ble supreme court had held that although section 129 of the customs act, 1962 does not expressly provide for rejection of the appeal for non-deposit of duty or penalty yet it makes it obligatory on an appellant to deposit the duty or penalty pending the appeal failing which, the appellate authority is ..... 67 that the income tax appellate tribunal is competent to rectify its order based upon a subsequent decision of the high court. 9. ..... income tax appellate tribunal reported in 1998 (102) e.l.t. ..... though the decision is under customs act but we observe that section 35f of the central excise act, 1944 is similar to section 129(1) of the customs act, 1962. ..... therefore, the ratio of the decision on section 129(1) of the customs act will be fully applicable in section 35f of central excise act, 1944. ..... he submits that this decision of the apex court is applicable to the facts of the present case in-as-much as section 35f of the central excise act use similar words as those used in section 129(1) of the customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... .59. shri naik has placed reliance on the following decisions on the income-tax act in support of his contention that the endorsements made on the rt 12 returns should be deemed to be "protective assessments".the concept of "protective assessment" appears to have gained currency and judicial recognition in circumstances where the identity of the assessee in respect of a particular income is in ..... (i.e. to say on 31.12.1963) specified in section 7(2) of the assam taxation (on goods carried by road or on inland waterways) act, ..... 60. application of payment where debt to be discharged is not indicated.where the debtor has omitted to intimate and there are no other circumstances indicating to which debt the payment is to be applied, the creditor may apply it at his discretion to any lawful debt actually due and payable to him from the debtor, ..... section. if the debtor had omitted to intimate and there are no other circumstances indicating to which the debt is to be applied, the creditor has a right to apply it at his discretion to any lawful debt actually due and payable to him from the debtor irrespective of the fact whether its recovery is or is not barred by the law in force for the time being (see section ..... only. under these circumstances when the appellants had omitted to intimate and there are no other circumstances indicating that the duty so paid was to be applied only to the demand for the period from 6.12.1981 onwards the adjudicating authority was well within its discretion .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... court had to discover the 'mischief sought to be remedied by the amendment under which the words "not involving the carrying on of any activity for profit" were added at the end of the definition in section 2(15) of the income tax act, 1961. ..... /80 ce dated 12.11.80 rule 10 was omitted from the rules with effect from 17.11.80.we, therefore, consider that the decision aforesaid is not applicable to the facts of the case.income tax, madras v. s. ..... apex court held that rule 10a was valid and not ultra vires the powers of the rule making authority under section 37 of the act.rule 10a was omitted from the rules w.e.f. ..... or not paid in full or erroneously refunded remains as it was, except with regard to change in time limit and some other change which has no material bearing on the power of the authority to recover the duty of excise.section 11a was introduced in the act and the rule 10 which was in existence was omitted vide notf. ..... 10 was omitted and on the same day section 11a ws added in the central excises & salt act 1944 by act no. ..... uoi a question came-up for consideration whether the proceedings initiated under substituted rules 10 and 10a, and omitted rule 10 of the rules could continue even after the substitution of rules 10 and 10a by new rule ..... rule 10 is omitted by incorporating section 11a in the act in similar wording ..... construction of a section is to be made of all the parts together and that it is not permissible to omit any part of it; the whole section should be read together .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(86)ECC97
..... they also claimed depreciation of the said amount under section 32 of the income tax act in their income tax returns filed for the relevant years. ..... they thereby contravened the provisions of rule 57r(8) of the central excise rules which prohibits the taking of credit as well as depreciation of the credit amount, under section 32 of the income tax act. ..... but in my view, the penalty could not be upheld by the commissioner (appeals) for the simple reason that the appellants had already filed revised income tax returns wherein they had corrected the earlier mistake of claiming depreciation of the modvat amount. ..... shri kanungo, managing director of the appellants in his statement had also clearly stated that the appellants had already filed revised income tax returns for the relevant years for correction of the mistake of taking the depreciation. ..... cce, aurangabad, 2001 (46) rlt 1079 wherein it has been observed that modvat credit which was legally admissible to an assessee, could not be disallowed on the ground that he had claimed depreciation of the amount in his income tax returns also.3. ..... has also so recorded in para 23 of the order-in-original.that being so, the appellants could not be penalised for the contravention of rule 57r of the rules for having already given up their depreciation claim before the income tax authorities.4. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(13)ECC125
..... sdr that the finding by the hon'ble supreme court is under the income tax act, 1961, does not help him. ..... reported in 1979 itr 116 is not applicable in the case of the appellant as the judgment is under the income tax act. ..... on a reference, the high court held that the amounts in question were not the respondent's income liable to tax, as the amounts were paid by its customers specifically on account of dharmada, the amounts were never treated by it as trading receipts or surcharge on the sale price, and that the "dharmada" was a customary levy prevailing in certain parts of ..... " keeping in view the facts and circumstances of the case and the findings of the hon'ble supreme court in the case of commissioner of income-tax central), new delhi v. ..... the said revision application stands transferred to the tribunal in terms of provisions of section 35p of the central excises and salt act, 1944 to be disposed of as an appeal.2. ..... 'ble high court had further held that the value for the purpose of exemption notification is the real value after the duty has been paid and calculated and not the deemed value of section 4 of the central excises act, 1944. ..... he has referred to section 4 of the central excises and salt act, 1944 and also section 2(10) of sales of goods act. ..... 10/- per car was neither a part of the manufacturing cost nor the manufacturing profit for running training school was not includible in the assessable value of the motor car under section 4 of the central excises and salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC586Tri(Delhi)
..... as under the income-tax act, so under this act a firm is also a "person" ..... in that case a penalty of certain amount was imposed upon the partnership firm for contravening the provisions of section 12(2) of the foreign exchange regulation act, 1947 and it was contended that penalty cannot be imposed upon the firm as the word "whoever" occurring in section 23(1), prior to its amendment, of the foreign exchange regulation act, 1947 only includes a natural person and does not include association of persons such as a partnership firm.repelling ..... customs and the appellate tribunal were justified in passing an order of confiscation of the gold ornaments, without a notice to the owners of the gold ornaments specially when section 79 of the gold control act casts a mandate on the authority to give in writing a notice on the owners of the gold before it is confiscated? ..... as to whether the presumption as to ownership laid down in section99 of the gold (control) act would render otiose the provisions of section 79 of the act was never argued at the time of hearing of the appeal by the tribunal. ..... be further clear from the initial presumption of ownership which is placed by section 99 of the gold (control) act on the person who has gold in possession, custody or control including ..... , air 1961 sc 1633 wherein their lordships have held that when a question of law is neither raised before the tribunal nor considered by it, it will not be a question arising out of its order notwithstanding that it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC100Tri(Delhi)
..... held that "where none of the petitioners raised any objection to their cases being transferred under section 5(7a) of the income-tax act and in fact submitted to the jurisdiction of the income-tax officers to whom their cases had been transferred". ..... of sub-rule (1) deposited in, or removed from, any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to penalty which may extend to two thousand rupees, and ..... per chart enclosed, under the proviso to sub-section (1) of section 11a of the central excises and salt act, 1944, (corresponding to provisos (a) and (b) of sub-rule (1) of rule 10 of the central excise rule, 1944, as it stood before being omitted vide notification no. ..... the proviso to sub-section (1) of section 11-a of the central excises and salt act, 1944 (corresponding to provisos (a) and (b) of sub-rule (1) of rule 10 of the central excise rules, 1944, as it stood before being omitted vide notification no. ..... and removed by them during the period from 1979 to may, 1984 under the the proviso to sub-section (1) of section 11-a of the central excises and salt act, 1944 (corresponding to provisos (a) and (b) of sub-rule (1) of rule 10 of the central excise rules, 1944, as it stood before being omitted vide notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC304
..... in an earlier year the assessee lost an important advantage or lost some benefit which he could have got under the income-tax act, then the court may take the view that departing from the earlier decision leads to injustice or denial of justice and the court may prevent an income-tax authority from doing something which would be unjust and unequitable." 32 ..... this particular case, before the appeal itself was heard on merits, on grounds of propriety, would not be creation of an extra bench, and we further find that section 129(5) of the customs act, 1962 delegates powers of the president to the senior vice-president and the power of transferring an appeal also vests with that authority under rule 4(2) of the cegat ..... by the collector of customs, makes an application to the appellate tribunal or the collector (appeals) within a period of three months from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the appellate tribunal or the collector (appeals), as the case may be, as if such application were on appeal made against ..... as the tribunal had considered the merits of the contention of the assessee and arrived at a certain decision, the order of remand made by the appellate tribunal was final under section 33(6), and it was not open to the appellate tribunal to permit the correctness of that order to be questioned in the proceedings subsequently brought before it against the final order .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(49)ELT464TriDel
..... the notice was defective and made the assessment under section 14(2) (of the income-tax act) after disallowing certain exemption claims by the assessee. ..... in this connection the hon'ble supreme court has held as under: "the petitioners themselves invited the income-tax officer, special survey circle vi, to make the assessment, whereas they now turn round and say that the officer had no jurisdiction ..... (supra), income-tax case of the appellants was transferred from the income-tax officer, special circle, patna to the income-tax officer, central circle xi calcutta and subsequently to the income-tax officer, ..... of revenue intelligence, this notification has been issued investing the officers of directorate of anti-evasion (central excise) with the powers of appropriate central excise officers.in exercise of the powers conferred by clause (b) of section 2 the central excises and salt act, 1944 (1 of 1944), read with rule 4 of the central excise rules, 1944, and in supersession of the notification of the central board of excise and customs no. ..... now, to appreciate the rival contentions it is necessary to properly peruse the relevant notifications, which we reproduce hereunder : "in exercise of the powers conferred by clause (b) of section 2 of the central excises and salt act, 1944 (1 of 1944) and rule 4 of the central excise rules, 1944, the central board of excise and customs hereby appoints officers of the directorate of revenue intelligence specified in column (2) of the table below .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC38Tri(Delhi)
..... no doubt, in mahalakshmi textile mills' case , the supreme court was considering the ambit of the power of the tribunal under section 33(4) of the indian income-tax act, 1922, but the same is pari materia with section 254 of the present act and, therefore, the dictum still holds good, this court has not been called upon to answer the question relating to the tribunal's discretion to entertain a new ground for the first time for any ..... if the court is satisfied that by depriving the assessee of his rights under the later decision in an earlier year the assessee lost an important advantage or lost some benefit which could have got under the income-tax act, then the court may lake the view that departing from the earlier decision leads to injustice or denial of justice and the court may prevent an income-tax authority from doing something which would be unjust and unequitable. 33. ..... devaraj reported in 73 itr 1 had held as under: there is of course no provision in the income-tax act relating to the matter and the doctrine of resjudicata also may not be applicable to orders of the tribunal. ..... 713) "there is nothing in the income-tax act which restricts the tribunal to the determination of questions raised before the departmental authorities. ..... even though the principle of res judicata may not apply, even though there may be no estoppel by record, it is very desirable that there should be finality and certainty in all litigations including litigation arising out of the income-tax act. .....
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