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Last Updated : Monday 24th January, 2011 - 10:42am
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CBDT mandates disclosure of all Bank Accounts in Income Tax Return forms but puts the forms on hold Continue reading | Service tax applicable at 12.36% till Fin Bill passed: CBEC Continue reading | Centre, states working on new GST rate: Revenue Secy Continue reading | GST Bill to be taken up in Parliament in few days: Jaitley Continue reading | Validity of Notification No 36/2011 vide which anti-dumping duty on imports of Acetone imported from Thailand and Japan were imposed extended for a further period of one year. Continue reading | Validity of  Notification No 6/2011 vide which anti-dumping duty were imposed on imports of Barium Carbonate imported from People’s Republic of China extended up to 22nd day of March, 2016 Continue reading | Export of Preferential Quota sugar to EU and USA has been moved from “STE” to “Free” regime subject to the conditions indicated in Nature of Restrictions. Continue reading | Foreign Trade Policy 2015 - 2020 –Salient changes in Schemes of reward or incentive / advance authorization or DFIA / EPCG or post export EPCG - DGFT issues guidelines Continue reading | Anti-dumping Duty on "Phenol", originating in, or exported from, Thailand and Japan extended till 18 th April 2016 Continue reading | Seeks to further amend Notification No. 12/2012-Central Excise dated 17th March 2012 regarding  effective rate of duty on specific goods falling within chapter 1 to 98.  Continue reading |
 
 
Category Archives: Acts
   

Assam Acts

DGFT NOTIFICATION NO-18/(RE-2010)/2009-2014, Dt: Jan 24, 2011

DGFT lifts restriction on export of cotton yarn manufactured out of imported raw material
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2003-ITS-3016-CESTAT-DRESTER TOOLS PVT. LTD. -Versus- COMMISSIONER OF CENTRAL EXCISE, SURAT-II , dated 13-6-2003

Extended period – Assessee clearly indicated in its declaration the fact that the product synthetic diamond powder is graded by sieving – Required information available to the Commissioner – Extended period of limitation not invocable Continue reading

2003-ITS-3015-CESTAT-COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II -Versus- 20 MICRONS LTD. , dated 28-5-2003

Suppression – Declaration filed by respondent under Rule 174 of erstwhile Central Excise Rules, 1944 mentioning the process undertaken by them – Activity of manufacture of products well within the full knowledge of the department – Demand time-barred. – Section 11A of Central Excise Act, 1944. – The conclusion drawn by the respondents may not be correct, but it cannot be alleged by the Revenue that they had concealed the process undertaken by them with intent to evade the payment of duty. Continue reading

2003-ITS-3014-CESTAT-GOLD PLAST -Versus- COMMISSIONER OF C. EX., COIMBATORE , dated 22-4-2003

Disposal of appeal on stay application – Matter when listed for hearing the stay application, only stay application to be disposed off and not the appeal itself – Final disposal of appeal without hearing is against one of the basic tenants of law, hence cannot be countenanced – Prima facie nature of the case to be considered at the time of stay – Aspect pertaining to classification and limitation to be decided and duty amounts required to be confirmed Continue reading

2003-ITS-3013-CESTAT-COLLECTOR OF C. EX., MUMBAI-III -Versus- INDIAN RAYON & INDUSTRIES LTD. , dated 1-4-2003

Ground in appeal completely different from ground proposed in show cause notice for rejection of refund claim – Appeal not maintainable – Section 35B of Central Excise Act, 1944 Continue reading

2003-ITS-3017-CESTAT-RAMCO STEEL (P) LTD. -Versus- COMMISSIONER OF C. EX., NEW DELHI , dated 7-2-2003

Withdrawal from Modvat Scheme – Goods cleared on payment of full duty by appellant after opting out of Modvat credit scheme – Rule 57H(7) of erstwhile Central Excise Rules, 1944 not applicable. – The appellants after opting out of the Modvat credit scheme had not opted for any exemption under Notification 1/98 from the whole of the duty of excise leviable on the goods manufactured and cleared by them from that date. Continue reading

2003-ITS-3012-CESTAT-ADWAIATH STEELS LTD. -Versus- COMMISSIONER OF C. EX., COIMBATORE , dated 7-1-2003

Dispensation of pre-deposit – Duty and penalty – Conversion of black bars into bright bars not amount to manufacture as held by Tribunal in Nail and Allied Products v. Commissioner [2002 (147) E.L.T. 178 (Tri.)] – Prima facie, the judgment directly applicable to the facts of impugned case – Question of pre-depositing any amount does not arise – Pre-deposit of duty and penalty waived and recovery stayed – Appeal directed to be heard out of turn – Sections 2(f) and 35F of Central Excise Act, 1944. [Per Majority : S/Shri S.L. Peeran, Member (J) and G.A. Brahma Deva, Member (J)]. Continue reading

2003-ITS-3011-CESTAT-SUTHAM NYLOCOTS -Versus- COMMISSIONER OF C. EX., COIMBATORE , dated 5-9-2002

 Limitation – Extended period of demand not invocable when classification of product itself in doubt and despite Board’s clarificatory circular different Benches of Tribunal classified it under different heading culminating in constitution of a Larger Bench – Proviso to Section 11A of Central Excise Act, 1944 Continue reading

SECTION 94

94 . Service of  notice when family is disrupted or firm is dissolved or business is discontinued.
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SECTION 30

30 . Return defaults.  
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