Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 6 enrolment Court: customs excise and service tax appellate tribunal cestat delhi Page 13 of about 325 results (0.184 seconds)

M/S Satia Paper Mills Ltd. Vs. C.C.E., Ludhiana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... sides. 3. the relevant facts, in brief, are that the appellants premises were visited on 10.3.2006 by audit team authorised under section 14aa of the central excise act. in respect of one of the inputs namely, defoamer, computer records maintained by the appellants showed a balance of 17,940 kgs. whose value was arrived at rs.6,27 .....

M/S Northern India Steel Rolling Mills Vs. C.C.E., Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... hon ble punjab and haryana high court in cea no.94 of 2009 are produced below: this appeal filed by revenue under section 35g of the central excise act, 1944 (for brevity, the act) challenges order dated 28.11.2008 passed by the customs, excise and service tax appellate tribunal, new delhi (for brevity, the tribunal).the revenue has claimed that following .....

Fiit Jee Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STT334

..... had no mala fide intention to this effect. i, therefore, restrain from imposing any penalty for this lapse in terms of powers conferred upon me under section 80 of the act ibid.it seems that the adjudicating authority had, in fact, considered that the appellants mis-understanding was bona fide and rectified on the mistake on their own and there was ..... no mala fide on the part of the appellants to evade service tax liability. the adjudicating authority also invoked provisions of section 80 of the finance act, 1994. but in order portion he imposed penalty of rs. 2,36,408/-. it seems to me that there is some confusion on the face of the order itself, as .....

NitIn Spinners Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)10STT127

..... appellants. the appellants did not deposit the amount of service tax in compliance of any show cause notice issued under section 73. i find that, when the finance act, 1994 was amended in 2003 with retrospective effect, the appellants have deposited the tax on the basis of letters issued by the superintendent, central excise range-iv, ..... the show cause notice served to them on 12-07-02. they have paid the tax after retrospective amendments in section 68 and 70 of the finance act 1994 vide finance act 2003. find that the deputy commissioner, central excise division, bhilwara has correctly distinguished the case of appellants from the decision of the tribunal in the ..... factories ltd. as the question before the tribunal was whether the demand notice can be issued under section 73 of the finance act, 1994 where the returns have been filed under section 71a of the said act. whereas, in the present case, the adjudicating authority has not decided the demand raised under section 73 of the finance .....

Ginni International Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STT491

..... be seen that till this retrospective amendment the payment of service tax under section 68 was to be made only by the service provider. after the retrospective amendment in finance act, 2003, the receiver of the services from g.t.o. was also made liable to pay service tax. since the calculation of service tax liability would have been ..... a bone of contention, the finance act, 2003, sought to insert a new section 71a to make the receiver of services of g.t.o. to file returns. this insertion was necessitated as the provisions of ..... sections 69 and 70 of finance act, 1994 applied only to service provider. by inserting section 71a, the finance act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. the said section 71a also .....

Advance Industries (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(114)ECC1

..... .2. according to the revenue, the appellant was engaged in the manufacture of plastic moulded furniture falling under chapter heading no. 9401 of the schedule to the central excise tariff act. on 21.8.1997, the anti-evasion officers intercepted a tempo carrying moulded furniture cleared from the appellant's factory. two invoices no. 357 and 358 dated 21.8.97 .....

Amco India Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(114)ECC311

..... substance in the contention that provisions for a period of limitation indicates that a refund claim could be filed without filing an appeal even under rule 11 under the excise act, the claim for refund had to be filed within a period of six months. it was still held in flock india's case supra that in the absence of an ..... of the customs act, 1962 a claim for refund can be made by any person who had (a) paid duty in pursuance of cm order of assessment or (b) a person who had borne ..... before this court was dismissed by our order dated 14th november, 2003. (3) as it has been contended that the provisions of the customs act, 1962 are not in para mateia with the provisions of the excise act and that the judgment of this court in flock india's case supra would not be applicable, notice was issued. (5) under section 27 .....

Mr. Technological Institute of Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC356

..... is required to be set-aside. however, the matter is required to be examined afresh without the aid of such presumption, under the provisions of section 11b of the act, in the light of the above. the adjudicating authority should, therefore, examine whether the requirement of section 11b that, "...the incidence of such duty had not been passed ..... person. this requirement of section 11b is independent of any presumption that may arise under section 12b.therefore, even in cases, where presumption, under section 12b of the act does not arise, the need to establish that the incidence of such duty has not been passed on by the assessee to any other person, would still remain, albeit ..... v. cc & ce, ahmedabad reported in 2004 (63) rlt 207 (cestat-mum.), in which it was held that the presumption, under section 12b of the central excise act, 1944, that incidence of duty has been passed on to the buyers will not be attracted when the payment of duty was made subsequent to the clearance of goods. the .....

Gupta Tobacco Company Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(115)ECC32

..... tribunal for further proceedings on october 9, 2006.2. the relevant fact that arise for consideration are the appellants were manufacturers of tobacco and were registered under the central excise act. the officers of the anti evasion visited the appellant's factory on 08/06/2001, on the physical stock checking, it was noticed that there was a shortage of finished ..... short-levied or short-paid or erroneously refunded by reason of "fraud, collusion or any willful misstatement or suppression of facts, or contravention of any of the provisions of this act or of the rules". element of mens rea is statutorily insisted left to the discretion of the authority. though, such inflexible rule may not be valid in every situation but ..... sought to evade by clandestinely removing the goods. the impugned order which upholds the imposition of penalty to the equivalent amount of duty under section 11ac of the central excise act, 1944, is upheld and the appeal is dismissed.

Na Vs. Hakti Ind. (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... provisional assessment bonds had been cancelled upon finding that the goods were as declared, it was not open to the revenue to invoke proviso to section 28a of the customs act alleging that there was any mis-declaration by the appellant. it is being pointed out that the cancellation of the bonds shows that test reports from the customs chemical laboratory .....