Ultr vires - Application of provisions of Section 142 of the ...

Central Excise

June 4, 2013

Ultr vires - Application of provisions of Section 142 of the Customs Act to the Central Excise - It is not uncommon for a statute to adopt by reference the provisions of other statute in so far as the incidental matters are concerned. - HC

View Source

← Previous Next →

Ultr vires - Application of provisions of Section 142 of the ...

Central Excise

June 4, 2013

You may also like:

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

In a taxing statute one has to go by the clear language of the statute and equity has no role to play while interpreting a taxing statute - HC

Service of limited notice - the Appellant has been served copy of the Application under Section 95(1) as per the requirements of the statute and since the Appellant was...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application...

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the...

Stay application for withholding refund - order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)) - refund to be...

Can an appeal be filed beyond the time period prescribed u/s 107 (4) of the CGST Act, 2017? - The Central Goods and Services Tax Act is a special statute and a...

Attachment of property - eviction notice provides only ten days time to the petitioner to vacate the subject property - Even if there is a defect or omission in the...

SERVICE TAX ON REIMBURSEMENTS IS ULTRA VIRES - Article

Compounding of offences - compounding application rejected due to delay in filing the application - just because the first application was rejected for default, does not...

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

Quick Updates: