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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 1999 Page 1 of about 16 results (0.342 seconds)

Jan 20 1999 (TRI)

Kalanidhi and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-20-1999

Reported in : (1999)(82)LC417Tri(Mum.)bai

..... contended that m/s. kalanidhi and m/s. colour prints were separate and independent partnership firms. m/s. kalanidhi were registered under the income tax act, bombay sales tax act, central sales tax act and the shops and the establishment act and had separate bank account. m/s. colour prints were likewise holder of central excise licence for the manufacture of printed cartons. they had ..... a separate factory at gala no. 5a of shalimar industrial estate, bombay and were assessed for income tax act and had separate registration under the bombay sales tax act and the central sales tax act. he submitted that the facts relied on by the adjudicating officer for concluding that the two units had been functioning as one ..... for payment made on behalf of the other. in these circumstances, jdr contended that the adjudicating officer had rightly concluded that the separate registration for purposes of sales tax and income tax and separate registration of the partnership firms was only to camouflage the actual fact that both the entities were, in fact, one and the same. he referred ..... firms were separate and independent entities engaged in the manufacture of printed cartons and were recognised as such by the central government and state government agencies such as income tax and sales tax authorities, the directorate of industries, financial institutions, etc. they stated that the installation of machinery belonging to one firm in the premises of the other firm .....

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Nov 02 1999 (TRI)

Shrigonda Ssk Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-02-1999

Reported in : (2001)(130)ELT833Tri(Mum.)bai

..... categorical declaration of their non-availment of the benefits under the income-tax act. at a later stage the department realised that such benefit under the income-tax act was in fact taken by the applicants. show cause notice dated 23-6-1998 was issued alleging suppression and mis-statement of facts, demanding ..... of the resultant obligations under the income-tax act.4. we also find that the mere fact that the benefit originally taken was subsequently waived may not go to erase ..... . 43,13,347/-. under the said rule the credit was admissible only where the manufacturer had not claimed depreciation under section 32 of the income-tax act, 1961 or as revenue expenditure under any other provision of that act in respect of the duty component of the value of such goods. in terms of this requirement the applicants for all three years gave a ..... benefit of depreciation etc., the assessees had paid a higher quantum of income-tax, shri joshi submitted that the revised returns filed by the assessees, apart from this ground, contained several other grounds and the sum total was nil and return was filed creating no liabilities on the assessees under the income-tax act. in other words he is not able to show the discharge .....

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Dec 01 1999 (TRI)

Nippon Denro Ispat Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-01-1999

Reported in : (2000)(68)ECC643

..... first time before us. then the question would be whether we can ourselves decide the point.7. kerala high court had rendered a similar question arising under the income tax act in the case of cit v. kerala state cooperative marketing federation ltd., 1992 (193) itr 624 & 638. "following the decisions of supreme court cited above and agreeing with the view expressed by the ..... point for the first time in appeal before the tribunal even though it had not been raised in any form either before the assessing authority or before the commissioner of income tax (appeals). we further hold that when once any such new or additional ground is raised before the tribunal, they are duty bound to entertain that ground and render a decision ..... the entire amount demanded has been validly made. the items under consideration have been used for purpose of creation of immovable property which are not excisable under the central excise act. the act levies duties on manufacture of goods which means movable property only. credit has been taken in this case on structurals which are immoveable property fixed structurals are not and ..... iron classified under sub-heading 7203.00, briquetting iron, classified under the same sub-heading 7203.00 and hot rolled coils under sub-heading 7209.00 under central excise tariff act. it appears they had taken modvat credit under rule 57q for beams, channels, plain plates angles hr sheets channel, plain plates, ctd bars, corrugated sheets, paints and varnishes etc. four .....

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Nov 26 1999 (TRI)

Mistry Extrusion Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-26-1999

Reported in : (2000)(117)ELT495Tri(Mum.)bai

..... are as per the customers purchase order under valid delivery challan, gate passes, proper invoices, sales tax, octroi paid, excise duty paid accounted by both the parties. payments are made. the income tax and sales tax assessment have cleared this. the appellant is a reputed manufacturer of act, and mostly undertakes to prepare for godrej, hindustan lever ltd. there is an accuracy in ..... manufacturing them. the section packing supervisor maintained the chits for non-excisable goods and on the complaint of the customers that the act are sent in torn ..... has upheld the contention of the appellant that pushpam corporation is not a dummy unit, and is legal entity in existence has a separate place of business, the sales tax registration etc. the undervaluation alleged by the department is negatived by the adjudicating authority. there is an admission regarding the procedure lapse by the appellant. the bona fides are ..... raw materials and production of finished excisable goods which in turn was processed by them and illicitly removed in a manner otherwise those as provided under the central excise act. the appellant also availed modvat credit even on the finished goods and utilised the same towards clearance on other goods. the appellant also evaded the central excise duty .....

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Dec 22 1999 (TRI)

Deepak M. Mehta Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-22-1999

Reported in : (2006)3STR163

..... are not identical with that of the instant case. in that case the question of filing the returns belatedly of 400 days delay and that treatment of service tax similar to that of income tax did not arise. moreover judgment in stay petition is not a final determination of the matter. it will have presidential value only if it is determined finally in ..... regularly.3. as against this the ld. dr. shri deepak kumar argues that even assuming that the return has been wrongly taken to be filed as similar to that of income tax in this case there has been delay of more than 400 days therefore the plea of the assessee, therefore he says this case is not a bona fide one. the ..... person an excuse for non-compliance. the provisions of the act even if the arguments of the assessee had been accepted namely that he treated the service tax similar as that of income tax how he could have filed the returns belatedly of 400 days beyond 365 days as applicable to income tax. even in income tax matters certain people have to file quantity returns in respect of ..... the provisions of finance act, would appear that the accountant who had been entrusted with the task of filing the return had heart-attack and had by pass surgery and thereafter he also died. shri krishnan therefore says that by mistake the appellant thought that the provisions of the service tax are similar to the provisions of income tax. therefore he filed .....

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Dec 07 1999 (TRI)

Anchor Shipping Agencies Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-07-1999

Reported in : (2000)(118)ELT719Tri(Mum.)bai

..... , which resulted in the issue of show cause notice, which was replied by the appellant that they were under the impression that annual return is required to be filed like income tax. the adjudicating authority imposed a penalty of rs. 7,700/- to be paid within 30 days from the date of receipt of his order under section 77 of chapter v ..... of finance act, 1994-. the appeal against that order was rejected. hence this appeal. the precedent order also dealt with the same aspect, and ultimately held in paragraph 2 of the order, that ..... to file st-3 returns for the quarter ending 1997 by 15-10-1997 which was filed by them on 31-12-1997, as observed by the asstt.commissioner, service tax cell in the order-in-original dated 25-8-1998. there was a delay of 77 days in filing the return, though the service .....

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Dec 20 1999 (TRI)

Commr. of C. Ex. Vs. Surat Vankar Sahakari Sangh Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-20-1999

Reported in : (2001)(130)ELT778Tri(Mum.)bai

..... removal with the order of the court. the court had not in its order ordered payment of any interest. 6. the judgment of the gauhati high court in commissioner of income-tax, shillong v. basanta kumar agarwalla and anr., (1983) 140 itr 418 that where the answer to a question is evident and obvious, that question need not be referred to the ..... a direction of the high court there was no authority for the department to demand interest. 5. a simple reading of the provisions of sections 59 and 61 of the act would show that at the relevant time there was no provision for levy of payment of interest in a case such as this, where the duty was not paid at ..... duty, and (2) whether interest on withheld amount of duty is chargeable in terms of section 61(2) read with section 59 of customs act, 1962 in absence of any specific provisions for charging interest under customs act, 1962.2. we have heard both sides. in disposing of an identical questions posed in an earlier application c/ra-38 & 41/98, the ..... 1. the question posed for reference in the application is (1) whether the provisions of interest of section 61(2) of customs act, 1962 is applicable on the amount of duty withheld by the importer of warehoused goods due to stay of court where the warehoused goods were cleared during the permitted period .....

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Aug 03 1999 (TRI)

Bhimrao Nivruti Devkar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Aug-03-1999

Reported in : (2000)(67)ECC622

..... 2,55,000 was accumulated from the profit earned in the sale of foreign marked gold for the purpose of getting another shop. since i do not pay income-tax, i did not show this amount in my books of account. this amount has been accumulated by me by selling foreign marked gold during the last two ..... penalty is also required to be modified. (a) appeal no. g/89/92 is rejected. penalty of rs. 10,000 imposed under section 74 of the gold control act, 1968 is confirmed. (b) confiscation of indian currency of rs. 2,55,000.00 is set aside. the same along with the bag from which it was ..... brown zipper hand bag, in the reasonable belief that they were sale proceeds of the smuggled gold and liable to be confiscated under the provisions of the customs act. earlier on the same day the preventive officers of the bombay customs intercepted narendra kumar hanjarmal jain and motaram tulsaji choudhary. from narendra kumar they recovered three ..... 8.1992 whereunder he had imposed a penalty of rs. 1 lakh on the appellant under section 112(b)(i) of the customs act and rs. 10,000 under section 74 of the gold control act.2. on 6.4.1990 a shop situated at 8/b fatimabai bunglow, 94, k.k. marg, mumbai 400011, was ..... .5. the aforesaid reasoning adopted by the collector with regard to imposition of penalties under section 112 of the customs act, 1962 and section 74 of the gold control act, 1968 is reasonable in the face of the evidence on record. however, with regard to confiscation of the seized amount of rs. 2,55, .....

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Apr 16 1999 (TRI)

Siemens Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-16-1999

Reported in : (1999)LC229Tri(Mum.)bai

..... the nature of the obligations whether it is criminal or civil and relied on the judgment of the supreme court in the case of gujarat travancore agency v.commissioner of income tax - 1989 (42) e.l.t. 350. in my view the collector has himself erred in law and facts in seeking to recourse to nature of the penalty proceedings. show cause ..... the ground that they were the assessment made provisionally, therefore seeking recourse to section 11a of the act was right.4. shri prakash shah, the ld. counsel with his lucid and clear arguments invited my attention to the legislative history of rule 57-1.he stated two prepositions ..... stood from 6-10-1988. the assessees case is that the show cause notice issued in this case did not invoke the provisions of section 11a of the central excise act at all. it only states that why the credit wrongly availed of could not be disallowed. the two lower authorities in these cases have sought to justify the demand on ..... by the lower authorities.3. the assessee appellants are engaged in the manufacture of excisable goods falling under chapters 84, 85 & 90 of the schedule to the central excise tariff act, 1985. they were availing modvat credit facility the appellants it would appear, filed declaration from time to time under rule 57g to enable the appellants to avail credit of duty .....

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May 12 1999 (TRI)

Target Marketing Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : May-12-1999

Reported in : (1999)(65)ECC551

..... facts and circumstances of the case, that there cannot be any levy of penalty. in the supreme court judgment in the case of gujarat travancore agency, cochin v. commissioner of income tax, ernakulam - air 89 sc 1671 where the court has held as follows :- "in our opinion there is nothing in section 271(1) (a) which requires that mens rea must be ..... 8-5-1988. they have filed classification list claiming exemption under notification no. 175/86 which was approved. however the department felt that the appellant had violated provisions of the act and issued a show cause notice on 26-8-1991 charging the appellant that they were not registered as ssi in the month of november, 1987 and that they had ..... in respect of short levy and imposed a penalty of rs. 1 lakh.2. the appellant is manufacturing goods falling under chapters 84 and 85 of the central excise tariff act, 1985. the appellant was producing goods from april, 1987 onwards at a place situated at lower parel, mumbai. thereafter sometime in august, 1987 the appellant shifted its place of business ..... proved before penalty can be levied under that provision. we are supported by the statement in corpus juris secundum, volume 85, page 580, paragraph 1023: 'a penalty imposed for a tax delinquency is a civil obligation, remedial and coercive in its nature, and is far different from the penalty for a crime or a fine or forfeiture provided as punishment for .....

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