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1994 (12) TMI 184 - CEGAT, NEW DELHI Shri K. Sankararaman, Ms. Jyoti Balasundaram, JJ.
REPRESENTED BY : S/Shri V. Lakshmikumaran and R. Nambirajan, Advocates, for the Appellants.
Shri M.M. Mathur, JCDR, for the Respondent.
[Order per : Jyoti Balasundaram, Member (J)]. -
The above application has been filed in terms of Section 35G of CESA 1944 for reference of the following questions of law purported to have arisen out of the final order of the Tribunal bearing No. A/236/94/NRB, dated 24-2-1994.
1. Whether in the facts a... ... ...
1994 (2) TMI 166 - CEGAT, NEW DELHI The Tribunal upheld the denial of money credit scheme benefits for Paraldehyde and Solvent-75 under Notification No. 231/87, ruling that they did not qualify as specified final products. It also determined that the demand for duty was not time-barred, as no limitation applied to the recovery of wrong credit under Rule 57-P. The appeal was rejected, and the impugned order was affirmed in its entirety.
2007 (10) TMI 624 - Supreme Court Does Section 2 of the Industries (Development and Regulation) Act, 1951, have any impact on the field covered by Section 18-G of the said Act or Entry 33 of List III of the Seventh Schedule of the Constitution? Does Section 18G of the aforesaid Act fall under Entry 52 of List I of the Seventh Schedule of the Constitution, or is it covered by Entry 33 of List III thereof? In the absence of any notified order by the Central Government under Section 18-G of the above Act, is the power of the State ... ... ...
1991 (10) TMI 88 - ITAT COCHIN Member(s) : A. SATYANARAYANA., SMT. P. K. AMMINI.
ORDER
A. Satyanarayana, Accountant Member - This appeal filed by the assessee is against the order of the Commissioner (Appeals) dated 25th June, 1990 for the assessment year 1982-83, for which the previous year ended on 31st March 1982.
2. The assessee, an individual, is assessed to wealth-tax. The ITO received information to the effect that the assessee had sold 1.74 acres of land in survey No. 113/1 in Palarivattom within the limits ... ... ...
2022 (1) TMI 312 - Supreme Court Levy of excise duty on the liquor destroyed in fire - Demand raised against the writ petitioner company (respondent herein) towards loss of excise revenue because of destruction of liquor in fire - fire incident that took place in a godown of the distillery of the respondent company - whether demand of excise duty on the liquor lost in fire is authorised by law and has rightly been raised as per the applicable provisions of the Act of 1910, the Excise Manual and the Rules of 1969? - HELD THAT:- ... ... ...
2024 (3) TMI 86 - CESTAT HYDERABAD Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted in terms of Notification No. 24/2015-Cus 25/2015-Cus, issued in terms of sub-section (1) of Sec 25 of the Customs Act, 1962, for the goods imported under Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS)? - HELD THAT:- It is not in dispute that the Appellant had imported goods by availing benefit of exemption Notifica... ... ...
2012 (10) TMI 873 - ANDHRA PRADESH HIGH COURT Whether central excise and customs duty arrears have priority and precedence over the claims made by public sector Banks - either under the decree/recovery certificate granted by the Debts Recovery Tribunal (DRT) under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 or while enforcing the security interest under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - interim measure restrained the first ... ... ...
2018 (6) TMI 241 - CESTAT MUMBAI Valuation - sale in the course of Wholesale trade - Section 4(1)(a) of CEA - Whether the appellant adopted correct price of the caustic soda for clearance from one plant M/s Century Chemicals to another plant M/s Century Rayon which are the two plants of Century Textile and Industries Ltd. and thereby paid correct duty hereon? - Held that:- In the case where for goods used or consumed by the assessee or on his behalf in production of other articles, it is a general factory gate price at which th... ... ...
2002 (2) TMI 142 - CEGAT, NEW DELHI S/Shri S.S. Kang, Member (J) and V.K. Agrawal, Member (T)
[Order per : V.K. Agrawal, Member (T)]. - In these two appeals arising out of a common order-in-Appeal filed by the Revenue and other filed by M/s. Korin India Ltd. - the issue involved is the availability of refund to M/s. Korin India Ltd.
2. Shri Naveen Mullick submitted that M/s. Korin India Ltd. (KIL in short) imported machinery for production of automotive rear axle/spares and filed Bill of Entry dated 17-8-96; that t... ... ...
2016 (5) TMI 300 - GUJARAT HIGH COURT Refund - unjust enrichment - Department encashed the bank guarantee of the petitioner and recovered sum of Rs. 9,19,801/ - Since the Supreme Court allowed the appeal of the petitioner, amount already recovered by the department became refundable - Unjust enrichment - Held that:- The bank guarantees were undoubtedly securities to safeguard the interest of the Revenue but, once the High Court dismissed the petitions and vacated the interim relief, the duty became payable as on that date. Encashmen... ... ...
2016 (4) TMI 134 - KERALA HIGH COURT Entitlement for refund claim - Amount paid as luxury tax in lieu of bank guarantee as directed by this court - Appellant was requested to pay the tax in cash on specific understanding that such amounts would be refunded, if the appellant was successful in the litigation - Held that:- the question of unjust enrichment does not arise, since the appellant was enjoined only to furnish bank guarantee and therefore would not be liable to have the same encashed. It is only because the appellant had pai... ... ...
2002 (10) TMI 243 - ITAT DELHI-E The Tribunal partially allowed the revenue's appeals by upholding the Assessing Officer's additions concerning the enhanced licence fee and interest thereon. However, the Tribunal dismissed the revenue's arguments on the disallowance of interest on advances to Mukhamal Ram Narain and the expenditure on construction of toilets in the cinema building.
2024 (8) TMI 956 - Supreme Court (LB) Doctrine of prospective overruling - Demands for tax under state legislation pertaining to Entries 49 and 50 of List II of the Seventh Schedule - Infringement of fundamental rights in Part III of the Constitution - HELD THAT:- The doctrine of prospective overruling is applied when a constitutional court overrules a well-established precedent by declaring a new rule but limits its application to future situations. The underlying objective is to avert injustice or hardships. The doctrine was appli... ... ...
2006 (7) TMI 580 - Supreme Court Notification dated 23.12.1996 challenged which was issued by the Union of India by which the Central Government amended Rules 50, 51 and 54 of the Employees State Insurance (Central) Rules, 1950, pursuant to which the wage limit for coverage of an employee under Section 2(9)(b) of the Employees State Insurance Act was enhanced from Rs.3,000/- to Rs.6,500/- instead of the existing wage ceiling of Rs.3,000/- p.m. Held that:- The ESI Act has enacted to provide for certain benefits to employees in c... ... ...
2005 (12) TMI 569 - GUJARAT HIGH COURT Refund claim - duty paid on capital goods and inputs - Imports plant and equipment known as Steam Tube Dryer (machinery/plant) from Germany for upgrading its existing plant - HELD THAT:- Once the bank guarantee has been invoked and encashed, the amount partakes the character of duty paid and thereafter, even when an assessee succeeds ultimately, the claim of refund will be for refund of duty paid. The claimant has to comply with the conditions of the provisions pertaining to refund, namely, Sect... ... ...
2001 (4) TMI 84 - Supreme Court Whether the vend fee which had been levied by the appropriate State enactments, but not collected whether by reasons of the orders of the Court or otherwise, can be collected now when the said provisions by the said judgment dated 25th October, 1989 have been held to be invalid prospectively? Held that:- The principle of prospective overruling is too well enshrined in our jurisprudence for it to be disturbed. Therefore, by reason of the decision in second Synthetics case what has actually happen... ... ...
2007 (3) TMI 356 - Supreme Court Whether the tax sought to be levied under section 5A on goods, would amount to tax at a second stage and therefore violate section 15 of the Central Act? Held that:- Appeal allowed. After an examination of the relevant case law, we find that the liability to tax or taxability under section 5 of the State Act remains unaffected by an exemption under section 10 of the State Act. Consequently, the respondent cannot validly shift the burden of tax to the purchaser under section 5A of the State Act f... ... ...
2008 (6) TMI 403 - CESTAT, AHMEDABAD The Tribunal rejected the Revenue's appeal challenging the classification of Rectified Spirit as suitable for use as fuel in I.C. engines under the Central Excise Act, 1944, and CETA, 1985. The Tribunal upheld the lower authorities' decisions, citing a previous judgment involving the same product that had attained finality. The Tribunal found no grounds to interfere, emphasizing the importance of judicial discipline and the conclusive nature of the previous judgment. The appeal was dismissed on 24-6-2008 by B.S.V. Murthy, Member (T).
2005 (10) TMI 511 - KARNATAKA HIGH COURT The court upheld the constitutionality of Section 5-C of the Karnataka Sales Tax Act, 1957, clarifying that it does not apply to certain transactions. It determined that the Commissioner's circular dated October 23, 1999, correctly interpreted Section 5-C, while the earlier circular from April 12, 1996, was deemed erroneous. The court rejected the appeals by the assessees and allowed those by the Revenue, setting aside a previous declaration and affirming the impugned order with parties to bear their own costs.
2002 (8) TMI 249 - ITAT AHMEDABAD-C Member(s) : B. M. KOTHARI., T. N. CHOPRA., T. K. SHARMA.
ORDER
Per Shri T.N. Chopra, A.M.--These two appeals filed by the revenue are directed against the consolidated order of the ld. CIT(A) dated 28-12-1993 for assessment years 1986-87 and 1987-88. Since the facts and issues involved are identical for both the assessment years and the appeals have been heard together, these are being disposed of by a single order for the sake of convenience.
2. The common dispute involved for both th... ... ...
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