Indian Tax Solutions
Home | Why Register? | Register | Subscription | Contact Us | Discussion Board | Pay Online
Last Updated : Monday 24th January, 2011 - 10:42am
NEWS UPDATES

Determination of place of removal - CBEC issues guidelines Continue reading | Approval of long term bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961 Continue reading | Govt hikes tariff value of gold and reduces the same for RBD Palmolein Continue reading | Exchange Rate for the purpose of import and export with effect from  17th October, 2014 Continue reading | Export warehousing - Extension of facility at Bhuj Taluka  in Kutch District in the state of Gujarat Continue reading | Amendment of Notification No. 27/2014 - Central Excise (NT) dated 16.09.2014 Continue reading | Levy of service tax on activities involved in relation to inward remittances from abroad to beneficiaries in India through MTSOs Continue reading | Monthly Performance Reports - Instructions Continue reading | Audit by officers of Central Excise -CBEC issues guidelines Continue reading | Exchange Rate for the purpose of import and export with effect from  2nd Oct , 2014 Continue reading |
PEO company
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
Continue reading

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 110

110 . Power to remove difficulties.
Continue reading

SECTION 109

109 . Transitional provisions.
Continue reading

Search
Advanced Search
 
Member Login

You are not currently logged in.

Username
Password
  Forgot Password? | Sign Up
 
Subscribe Newsletter
Subscribe to our newsletter and be kept with latest Indian Tax solutions.
Name
Email