Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2003 section 5 amendment of section 115s Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 37 results (1.309 seconds)

Neolex Cables Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(104)ECC511

..... rods does not amounts to manufacture, as such, the final product is not excisable.6. the ld. advocate for the appellants has referred that taxation laws (amendment) act, 2006 wherein rule 16 of the central excise rules, 2002, is amended with retrospective effect from 29.05.2003 to 08.07.2004. the proviso to sub-rule 3 of rules 16 is ..... appellants has furnished a copy of departmental clarifications on central excise circulars & trade notices which points out para 4.3 and 4.4 duly explaining the fact of amendment of rules 16 of central excise rules, 2002 which i would like to extract hereunder: 4.3 accordingly, show cause notices were issued to wire drawing units for ..... the duty on the final product by utilization of cenvat credit availed on the inputs used in the manufacture of wire drawings. this apart the effect of the amendment to rule 16 of the central excise rules, 2002 and the departmental clarificatory note issued by the department makes it clear that the assessee is under no obligation .....

Commissioner of C. Ex. Vs. National Rayon Corpn.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1996)(88)ELT182Tri(Mum.)bai

..... . 515 (sc). in his submission reasonable period under all taxation laws have been taken as six months. it is also his submission that this bench and other benches of the tribunal have been consistently holding that rules are always supplementary to the statutory provisions and for raising demand even under the pre-amended rule 57-i, the period prescribed was applicable. he refers ..... -1986, to 24-3-1986. the show cause notice was issued invoking provisions of rule 57-i of the rules, read with section 11a of the central excises and salt act by the superintendent. initially the said show cause notice was adjudicated upon by the assistant collector. in the appeal before the collector (appeals) it was observed that because the period .....

Sanghani Steels P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... wrong cenvat credit and imposing penalty; the order of adjudication was upheld by the commissioner (appeals); hence this appeal.3. we find on hearing both sides that by virtue of taxation laws (amendment) act, 2006 the amount paid by the wire drawing unit is to be treated as duty for the reason that wire drawing unit is also held to be manufacturer. this being ..... .2. the appellants herein are engaged in the manufacture of wire and bright bars of carbon and alloy steel falling under chapter heading no.7215, 7217 and 7228 of cet act, 1985 and they were clearing products on payment of central excise duty by availing exemption under notification no. 9/2003-c.e., dated 1.3.2003 for the financial year .....

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(75)ELT801Tri(Mum.)bai

..... specific issue to that effect is raised and emphasised, i deem it desirable to give my finding also on the same.18. one of the fundamentals of the taxation law is that, duty if not chargeable shall not be charged or collected and if so collected, shall be repaid or refunded, though under various tax legislation, different ..... his title to the goods and thereupon he shall not be liable to pay the duty thereon." while in section 13, there is no amendment, section 23 has been amended through finance act, 1983 and the amended section 23 is reproduced below:"section 23 : remission of duty on lost, destroyed or abandoned goods - (1) without prejudice to the provisions ..... . he, however, sought to advance his argument that notwithstanding the amendments carried out in section 23, the appellants are entitled to get relief on the following grounds :- as per the provisions of section 45 of the customs act, save as otherwise provided in any law for the time being in force, all imported goods unloaded in a .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... decided by the supreme court.the above provisions under article 133 came to be incorporated by 30th amendment act, 1972 which came into effect on 27.2.1973.51. when the high court itself considered that the case involves substantial question of law of general importance and that in the opinion of the high court the said question needs to ..... then assessing them for another importer under different section. to allow the customs to do so will lead to utter confusion in the very basis and principles of taxation and grave uncertainity in business and foreign trade of india. its more serious result will be the most unfair discrimination of taxes in respect of the same goods ..... of its fundamental guarantees. i am therefore inclined to hold that the customs are bound by their own precedents in administrating taxing statutes involving the very basis of taxation in respect of a particular article and not leave it to them to modify their own previous decisions but to leave it to them to apply to courts .....

Collector of Central Excise Vs. Bajaj Tempo Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(80)ELT531Tri(Mum.)bai

..... of credit from stage one of basic inputs upto final product. however, the above trade notice appears to deny a procedural relief given by the govt. by the amending notification no. 97/89 issued on representation of the trade. now the assessees are being directed to pay duty at each intermediate stage involving interplant transfers, foregoing the ..... point. however, we agree that whether there is a revenue angle or not, we are to look into the questions posed before us only from the point of law. but we cannot ignore the fact that this legal process, even when carried to its logical conclusion, resulting in success to the department, would not result in any ..... and land is permitted, then, all such buildings and lands have to be taken as a one unit for purposes of taxation, since any other construction would render the proviso negative and defeat the object of the act. the legislature could not have intended that all buildings or lands owned by a single individual should get exemption from .....

B.E. Billimoria and Co. Pvt. Ltd. Vs. Commissioner of Customs and Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... .13. this takes us to an interesting question of works contract. the concept of works contract and its eligibility to sales tax was developed in india law in the taxation regime in respect of levy of sales tax by the state in india. there was always an institution of legal proceedings between the assessee and various states ..... this case. he states that in that case the question that arose was for whether the 46th amendment to the constitution of india was ultravires the constitution of india and interpretation of article 286, the provisions of the central excise act and article 366(29)(a) of the constitution and no point was raised, argued, considered and ..... the concept of eligibility of sales tax on the works contract after the 46 ^th amendment to the constitution, which enlarges the definition of the word sale under article 366 of the constitution will not ipso facto apply to the central excise act. he stated that the judgment of the supreme court in builders association of india and .....

Tata Consultancy Services Ltd. Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellants can be granted refund under notification no. 09/2009-st dated 3.3.2009 as amended by notification no. 15/2009-st dated 20.5.2009 through which amendment a condition was inserted stating that the refund procedure prescribed under the said notification shall apply only ..... refund claim within the time period provided for in section 11b and the appellant has borne the incidence of taxation. services provided to a sez or unit in the sez is deemed as export as per the provisions of section 2 (m) ..... used or provided to a unit in the sez. as per section 51 of the said sez act, the said provisions prevail over the provisions contained in any other law for the time being in force. it is the avowed policy objective of the government of ..... rejection by the lower authorities of the refund claims of the service tax paid on various services on this ground is bad in law and is accordingly set aside. coming to the next question, whether in respect of the services which were wholly consumed and which .....

G.T.C. Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)(42)ECC239

..... m/s. g.t.c.industries, bombay, under the provisions of section 35g of the central excises and salt act, 1944, requesting for making a reference to the hon'ble high court of bombay, on certain points of law allegedly arising from the common order nos. 801-802/wrb/91 dated 19-4-1991 passed by this bench, disposing ..... relevant period pertaining to the refund claims, rule 97 did not specifically exclude "cigarettes" from the scope of the application, as has been done subsequently by way of an amendment to the said rule. this bench, after hearing the arguments from both the sides, held the issue at (i) above in favour of the applicants but dismissed the ..... damaged cigarette can only be the intrinsic value of the retrieved material, which can never be less than the original duty paid; because of the higher incidence of taxation on the finished cigarettes. hence their plea is that the credit notes issued to the dealers by way of reimbursement of the cost of cigarettes originally cleared could also .....

Terna Shetkari Sahakari Sakhar Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT777Tri(Mum.)bai

..... the income tax authorities would so assess the assesseee's return as to give it relief in taxation that it did not claim. this is all the more so in view of the fact that by the amendment made by the finance act to section 43 of the income tax the definition of "actual cost" of assets has been ..... as modvat credit. it is only in those cases where depreciation was claimed and allowed that the department could reverse the modvat credit. having settled the question of law, the tribunal remanded the matter to the commissioner to satisfy himself by looking at the income tax returns and other documents that the assessee had not been granted depreciation ..... final. no depreciation had thus been claimed. it had also recorded the claim that consequent upon the amendment made to the definition of the term "capital cost" made by the finance act, 1998 retrospectively from 1.4.94, the income tax act thus did not allow depreciation. the third was that the system of accounting followed by the appellant was .....