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Commissioner of Central Excise Vs. Kandhari Radio and ors.

Court : Delhi

Reported in : 2009(165)LC257(Delhi); 2009(238)ELT27(Del)

..... : 2008(223)elt337(sc) and commissioner of customs and central excise v. hongo india (p) ltd. .4. section 35g which stands repealed with effect from 28.12.2005 by the national tax tribunal act, 2005 bestowed the right to file an appeal to the high court, and reads as follows:35g. appeal to high court.-(1) an appeal shall lie to the high court ..... allowed and the appeal is restored to its original number.2. this appeal has been filed under section 36g of the central excise act, 1944 ('act' for short) against the final order of the customs excise and service tax appellate tribunal passed on 2.12.2005.3. learned counsel for the respondent has raised an objection at the very threshold to the effect that .....

P.C. Joshi Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : (2006)202CTR(Bom)57; [2006]282ITR39(Bom)

..... of this petition and mr. b. a. desai, additional solicitor general for respondents no. 1 to 3.3. this national tax tribunal act, which is to come into force on december 20, 2005, seeks to create a national tax tribunal in pursuance of article 323b of the constitution of india to deal with the disputes in respect of levy, assessment collection and ..... 1. this petition filed by an advocate, who is a senior tax practitioner, seeks a declaration that the national tax tribunal act, 2005 is bad in law and seeks to restrain respondents nos. 1 to 3 from taking any steps in pursuance thereof. the petition invokes articles ..... of rates of customs duties and central excise on goods and matters connected thereunder. section 15 of this act provides for an appeal from the decisions of the income-tax appellate tribunal and customs, excise and service tax tribunal to the national tax tribunal wherever the cases involve substantial questions of law. presently, these proceedings are filed in the high court and .....

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

..... were passed by the supreme court including the order dated 9th january 2007.6. it also needs to be noticed that the constitutional and validity of various provisions of the national tax tribunal act, 2005 were also challenged before this court in the case of p.c. joshi v. union of india : [2006]282itr39(bom) . this writ petition had been filed by an advocate ..... of the income tax act, 1962, came to be repealed by the national tax tribunal act, 2005 (49 of 2005) with effect from 28th december 2005. section 15 of the national tax tribunal act, 2005 (hereinafter referred to as the '2005 act'), provided for appeals from the orders passed by the appellate tribunal under both these acts. under section 15, an appeal would lie to the national tax tribunal that too where the tribunal is satisfied that .....

Commissioner of Income Tax Vs. Mukul Kumar

Court : Patna

..... on an application under section 256(2) of the income tax act (the act) as it existed prior to the national tax tribunal act, 2005, this court formulated the question of law and directed the income tax tribunal, patna bench, patna to state the case to this court for its opinion. accordingly the tribunal stated the case in connection with r.a. no. 49 ..... to the assessment year 1990-1991 on the following question of law: whether on the facts and in the circumstances, of the case, the income-tax appellate tribunal was justified in quashing the order of the commissioner under section 263 specially when the assessee has not maintained any account and there is no material on ..... .10. on going through the statement of the case and other relevant materials this court finds that the income tax appellate tribunal set aside the order of the commissioner under section 263 of the act on appreciation of a pure question of fact that the assessing officer had undertaken and held reasonable enquiry by calling .....

S. Ram Kumar Vs. Union of India (Uoi), Ministry of Finance, Department ...

Court : Chennai

Reported in : (2009)6MLJ990

..... order of commissioner of customs, mumbai, lies before cestat under sections 129 and 129a of the customs act, 1962. against the order of the cestat, appeal would lie to the national tax tribunal under section 15 of the national tax tribunal act, 2005, and thereafter appeal would lie to the supreme court. insofar as the territorial jurisdiction is concerned ..... , chennai -1. insofar as w.p. no. 10264 of 2009 is concerned, statutory appeal is provided under section 129a of the customs act, 1962, before the customs, excise, service tax appellate tribunal, mumbai. with regard to w.p. nos. 10432 of 2009 and 10730 of 2009 are concerned, statutory appeal is maintainable under section 128 ..... customs, mumbai, in w.p. no. 10264 of 2009 is concerned, statutory appeal is provided under section 129a of the customs act, 1962, before the customs, excise and service tax appellate tribunal, mumbai, and three months time is given to file such appeal. it is also reiterated in the counter affidavit that when the .....

Visvas Promoters P. Ltd. a Private Limited Company Represented by Its ...

Court : Chennai

Reported in : [2009]185TAXMAN145(Mad)

..... decide the issue in appeal on merits and not against the technical grounds or rectification of errors under section 254(2) of the act. by referring to section 256 which was omitted by the national tax tribunal act, 2005 wherein there was a provision to make a reference to the high court, it was held that the words contained in section ..... 256 viz., 'question of law' cannot be equated to the substantial question of law, as found in section 260a of the act. it was further held that if ..... substantial question of law under section 260a(1) of the act which is stated as follows:section 260a. appeal to high court.(1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal before the date of establishment of the national tax tribunal, if the high court is satisfied that the case .....

inderjit Singh and ors. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 139(2007)DLT97

..... on shoes found short in respect of m/s. vakil exports.2. it should be recalled that section 130, as it stood before its repeal by the national tax tribunal act, 2005, permitted an appeal to the high court. that appeal was not of a general nature but was restricted to the adjudication or determination of a substantial ..... 1290-91/2006 1290-91/2006 titled madras bar association v. union of india dated 20.01.2006 staying the operation of the national tax appellate tribunal act, 2005 with the result that national tax appellate tribunal has not been constituted. these interim orders have been assailed before the supreme court which has not considered it necessary or expedient to ..... petitioner has assailed, by means of this writ petition under article 226 of the constitution of india, the decision of the customs, excise and service tax appellate tribunal (cestat) dated 19.7.2006 whereby the following order of the commissioner was upheld:i) i order confiscation of 3979 pairs of shoes valued at .....

Commissioner of Customs (Sea) Vs. C.P. Aqua Culture (India) Pvt. Ltd

Court : Chennai

..... ), several provisions of the act were omitted including section 130. this section was omitted by section 30 and schedule, part vi with effect from 28.12.2005. therefore, from the date of ..... 130 of the customs act speaks about appeal to high court. it enables the aggrieved person to file an appeal to the high court as against the order passed by the appellate tribunal on or after the 1st day of july, 2003. but it is pertinent to note that by virtue of enactment of the national tax tribunal act, 2005 (49 of 2005 ..... perspective and sought for dismissal of the appeal.7. before going into the merits of the case, it is necessary to extract rule 26 of the customs, excise and service tax appellate tribunal (procedure) rules, 1982 [for short, 'cestate rules'] which contemplates as to how a judgment has to be pronounced. rule 26 reads as follows:- rule 26: every .....

Commissioner of Customs, Kochi Vs. M/s. E. Oriental Timbers

Court : Kerala

..... nair, learned counsel for the respondent in cus. appeal no.5 of 2015. 2. these appeals are filed by the commissioner of customs invoking section 130 of the customs act, 1962 as it stood prior to its omission by the national tax tribunal act, 2005 (49 of 2005), with effect from 28.12.2005. 3. sub-section (1) of section 130 of the customs ..... act reads as follows:- 130. appeal to high court - (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day ..... that the case involves a substantial question of law. the said provision is in pari materia with section 35g of the central excise act, 1944. 4. in the decisions in the commissioner of central excise, customs and service tax v. m/s. kerala state beverages (mandm) corporation ltd. (c.e.appeal no.28 of 2011 and connections) and in .....

Commissioner of Income-tax Vs. Modi Industries Ltd. (No. 4)

Court : Delhi

Reported in : [1993]200ITR350(Delhi)

..... respect of all the three assessment years, the department came up in appeal before the income-tax tribunal. following its early decision in the case of modi spinning and weaving mills co. ltd. the income-tax tribunal reiterated that under the provisions of the u. p. rent control act, the rent which had been first agreed to be paid by the tenant could not be ..... increased. the income-tax tribunal, thereforee, came to the conclusion that the actual rent which was received alone could be .....