Rectifiable - Judgment Search Results

Usha Rectifier Corpn. (i) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC771

1 this appeal has been filed by m s usha rectifier corporation ltd against the order in appeal no 549 92 dated 29 10 1992 2 .....

Hind Rectifiers Limited Vs. Presiding Officer, Ist Labour Court, Bomba ...

Court: Mumbai

Reported in: 2001(1)BomCR543; (2001)1BOMLR78; [2001(89)FLR55]; (2000)IIILLJ300Bom; 2000(4)MhLj622

orders k shah j 1 heard the learned counsel for the petitioner as well as the learned counsel for the...

Krishna Mohan Sharma Vs. Jai Bhadra Singh

Court: Allahabad

Reported in: AIR2001All175

r d mathur j 1 both these election petitions have been filed calling in question the validity of the election...

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... tax act and held that the tribunal has got power to rectify its mistakes by making necessary amendments in that case the assessee ..... from the date of the order by the assessee and was rectified by the tribunal by making necessary amendments in the earlier order ..... disposed of the appeal and section 254 2 authorises the tribunal to rectify such a mistake the issue relating to the overriding effect of .....

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... of the it act constitutes a mistake which is sought to be rectified through the miscellaneous application filed by the assessee corporation as misc ..... the it act and held that the tribunal has got power to rectify its mistakes by making necessary amendments in that case the ..... of the appeal and section 254 2 authorises the tribunal to rectify such a mistake the issue relating to the overriding effect of .....

Dy. Cit Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2001)79ITD319Luck

..... 2 of the act confers inherent jurisdiction on the tribunal to rectify a mistake committed by it in the case of sidharamappa andannappa ..... from the date of the order by the assessee and was rectified by the tribunal by making necessary amendments in the earlier order ..... of the appeal and section 254 2 authorises the tribunal to rectify such a mistake the issue relating to the overriding effect of .....

Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Court: Gujarat

Reported in: [2000]245ITR774(Guj)

..... learned counsel further argued that in cases where there was no rectifiable mistake found after initiating the proceedings under s 154 of ..... cases of mistakes apparent from the record which could be rectified by the concerned authorities mistake apparent from the record which ..... mistake borne out from the existing record which could be rectified under s 154 to prevent arbitrary exercise of power and .....

Commissioner of C. Ex. Vs. Kesar Enterprises Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT93TriDel

..... instant case we are therefore left only with the rectified spirit rectified spirit is an excisable product as it is classifiable ..... rate of duty will be applicable to rectified spirit rectified spirit is also cleared as rectified spirit and therefore an amount of 8 ..... has sufficiently substantiated his conclusion he therefore submits that the rectified spirit was a final product and therefore in view of .....

Ghanshyam Das Jethwani Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... that mistakes may be there but they need not be apparent rectifiable under s 254 2 written submissions were also filed making a ..... the decision of tribunal is based on mistaken assumption which is rectifiable we therefore feel it appropriate to direct the ao to allow ..... appears to be rather a correct fact we therefore decline to rectify anything in relation to this point whether the surrender made by .....

Shaw Scott Distilleries (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)76ITD89(Kol.)

..... the same involves only processing and not manufacturing in this connection it is stated that rectified spirit and potable spirit are two different things the assessee purchases potable spirit as ..... to bring liquor from higher strength to lower strength mere mixing of water makes rectified spirit country liquor rectified spirit is an intoxicating liquor and it retains that character even after adding .....