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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Year: 1999 Page 1 of about 16 results (0.112 seconds)

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 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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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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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, 1994.it 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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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 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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Dec 14 1999 (TRI)

Jagdish Cancer and Research Vs. Cc (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-14-1999

Reported in : (2000)(117)ELT97Tri(Mum.)bai

..... imposed. for past violation of conditions regarding free treatment for 40% outpatients, and reservation of 10% beds to indoor patients for treatment to patients coming from the family of monthly income of rs. 500/- per month below, duty liability has to stand in view of supreme court judgment referred above. point raised is answered as follows : (b) negative regarding validity of ..... all beneficiaries, competent authority making them for the equipment to be utilised to give service to outdoor patient and reserve bed for indoor patients to the family with an monthly income of rs. 500/- and below, continuously to fulfil the conditions of notification for having availed duty free import of the equipment. this is a case of seizure of equipment with ..... no such facilities. it has an arrangement with sister concern viz.cda hospital providing in patient facility of reserving beds to such indoor patients belonging to the family with an income of rs. 500/- p.m. it is located in close proximity. the said facility is always provided, whenever required. the commissioner has not properly appreciated the true scope of notification ..... (a) of the same act, as they have failed to comply post importation conditions of the above notification viz. (1) production of installation and hospital running certificate; (2) providing free treatment on an average to atleast 40% of their out door patients, (3) keeping at least 10% of the hospital beds reserved for indoor patients having income of less than rs. 500 .....

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Nov 16 1999 (TRI)

Prerna Textile Inds. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-16-1999

Reported in : (2000)(117)ELT241Tri(Mum.)bai

..... their counterparts in india. for this purpose they were required to stay here and their remuneration was to be counted for the purpose of levy of income tax in india. this area in the agreements is entirely unrelated to the issue before us and that is the quantification of the value of drawings and ..... also vest in him. but such vestment would not make him the owner of the goods even if on the language of section 77 of the act, such a claim could be made. in our opinion, since the institution of couriers was in this manner was accommodated in the framework of customs ..... of the amount calculated at the rate of 100% ad valorem." 23. it is settled law that notifications are subordinate legislation deriving legal power from the act under which they are issued. the notification in effect rules that courier imports were "baggage". it is also significant that vide this notification, the baggage of ..... is necessary in the public interest so to do, hereby exempts goods falling under heading no. 98.03 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india through a registered courier service, from so much of the duty of customs leviable thereon which is ..... not be held as goods. as against this it is shri chatterjee's contention that the definition of goods in section 2 (22) of the customs act was an inclusive definition and was wide enough to cover such drawings, designs etc. shri parthasarathy following a medium path suggested that if the drawings etc. .....

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