Section 1113 - Judgment Search Results

United States Vs. A. S. Kreider Co.

Court: US Supreme Court

..... street commission co v united states 136 f 326 332 333 section 1113 a is precisely that type of provision recognizing that suits ..... was bound to bring suit we view the statutes differently section 24 20 gives the district courts jurisdiction concurrent with the ..... facts disclosed that the taxpayer could evade the limitations of that section by grounding its action on a subsequent account stated rather .....

Wardair Canada Vs. FlA. Dept. of Rev.

Court: US Supreme Court

..... the contrary the act expressly permits states to impose such taxes section 1113 of the act as added 87 stat 90 and as amended ..... raised here by appellant and considered by us infra however this section of the act does provide the complete response to appellant s ..... unambiguously authorizes the states to impose a particular kind of tax section 1513 b authorizes state sales taxes on goods used in air .....

Selective Service Sys. Vs. Mpirg

Court: US Supreme Court

..... of 1983 pub l 97 252 96 stat 718 section 1113 a of that act added 12 f to the military selective ..... of defense authorization act of 1983 section 1113 a added a new subsection to the offenses and penalties section of the military selective service act ..... it discriminates against less wealthy nonregistrants that argument is meritless section 12 f treats all nonregistrants alike denying aid to both the .....

United States Vs. Clintwood Elkhorn Mining Co.

Court: US Supreme Court

..... in united states v a s kreider co 313 u s 443 1941 section 1113 a of the revenue act of 1926 like the refund claim provision in ..... time limits set forth in 6511 a read together the import of these sections is clear unless a claim for refund of a tax has been filed ..... much more broadly than 7421 a the statute at issue in williams packing section 7422 a states that n o suit shall be maintained in any court .....

Beekalene Fabrics Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(209)ELT53Tri(Mum.)bai

..... raised the bar of limitation and the findings of the lower authorities that the mention section 1113 would take care of the limitation invoked by them cannot therefore be sustained 6 the ..... return refund claim was rejected on the ground of bar of limitation as provided under section 11b of central excise act 1944 hence this appeal 5 after hearing both the sides .....

Chennai Petroleum Corporation Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2004)(95)ECC305

..... buyer he cannot come forward to claim the refund in terms of section 1113 of the act we observe that the appellants have clearly stated that ..... specifically mentioned that m s cpcl shall claim refund in terms of section 11b she has submitted that any reimbursement made to the buyer ..... by way of credit notes is not mandated by the provisions of section 11b of the act in the present case the refund claims .....

Sopher Vs. the Administrator General of Bengal

Court: Mumbai

Reported in: (1944)46BOMLR865

..... of 1865 then in force section 100 is reproduced in the modern indian succession act as section 1113 the case is valuable as ..... deciding that in interpreting wills with reference to sections 113 1 14 and ..... advise his majesty accordingly indian succession act xxxix of j925 sections 113 120 bequest subject to prior bequest possibility of later .....

Cce Vs. Siv Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2004)(95)ECC377

..... a clear passing of the duty so as to attract provisions of section 1113 of the ce act 1944 it was also contended by the revenue ..... any other aspect if one reads the second proviso to sub section 1 of section 11b alongwith the definition of relevant date there is no room ..... is that a in case of provisional assessments the ingredients of section 11a or section 11b will not come into play b however in the .....

Precision Controls Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2005)(98)ECC289

..... barred according to our understanding when the remedy under section 1113 is barred it is not open to the commissioner of ..... no power to relax the period of limitation prescribed under section 11b and section 27 respectively of the two acts the lower authority by ..... had no power to relax the statutory time limit prescribed under section 11b hence the belated claims were rightly rejected by the .....

Shree Ram Food Industries Vs. Union of India (Uoi)

Court: Gujarat

Reported in: 2002LC547(Gujarat); 2003(152)ELT285(Guj); (2003)4GLR544

..... ble supreme court as well as by interpreting the provisions contained in section 1113 of the act 9 we have heard mr a d maru ..... ble supreme court as well as by interpreting the provisions contained in section 1113 of the act 2 if on receipt of any such application the ..... 9 2 of central excise rules read with proviso to sub section 1 of section 11a of the central excise act the petitioner has further .....