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Showing 61 to 80 of 556 Records
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2007 (6) TMI 519
... ... ... ... ..... cleared the duty paid inputs and capital goods without reversing the amount. 5. It is seen from the records that the appellants had contested before the Ld. Commissioner (Appeals) that the confirmation of demand by the adjudicating authority is not correct and order-in-original is traveling beyond the show cause notice. The Commissioner (Appeals) has not given any finding on this point. The imposition of penalty and interest would be relevant only on the conclusion of finding on confirmation of demand. Since there is no finding on this point, the impugned order is set aside and the matter is remanded back to Commissioner (Appeals) for re-considering the issue afresh and arrive at proper conclusion after granting an opportunity of hearing to the appellant. 6. Accordingly, leaving all the issues open, the impugned order is set aside and the matter is remitted back to the commissioner (Appeals) to reconsider the issue afresh. Appeal allowed by way of remand. (Dictated in Court)
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2007 (6) TMI 518
... ... ... ... ..... e for credit in terms of the order of the Tribunal in the case of Bellary Steel & Alloys Ltd. Vs. CCE, Belgaum as reported in 2005 (180) E.L.T. 92 (Tri Bang.). He would also point out that the same dispute had arisen between the parties and credit was allowed under this Tribunal s order reported in 2006 (73) R.L.T. 451 (CESTAT Del.). 6. The learned SDR would rely on Single Bench decision in the case of Oil Steels final order No. 1750 of 06, in support of the order. 7. It is seen that the dispute does not survive between the parties in view of the decision in appellant s own case as well as the decision of the Division Bench in the case of Bellary Steels & Alloys Ltd. (Supra). 8. In the result, appeal is allowed in as much as it relates to claim other than in regard to welding electrodes. 9. In view of the legal nature of the dispute, penalty has no place. The same is also set aside. 10. Appeal is ordered in the above terms. (Dictated and pronounced in the open Court)
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2007 (6) TMI 517
Valuation - freight - insurance - includibility - Held that: - the values need not be included - decided against Revenue.
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2007 (6) TMI 516
... ... ... ... ..... milar credit to the assessee in the case of Commissioner of Central Excise, Chandigarh Vs. M/s. Nahar Industrial Enterprises Ltd. in Appeal No. 22/2007-NB(SM) dated 7.3.2007 2007-TIOL-555-CESTAT-DEL cited by learned counsel. Learned SDR has particularly relied on a Circular dated 3.10.2005 of the Board. A part of this circular is seen to have been reproduced in the impugned order. This is a clarification to the effect that, under the provisions of Section 68(2) of the Finance Act, 1994, a person discharging service tax liability is neither the provider of output service nor the manufacturer of final product as required under the CENVAT Credit Rules, 2004. This clarification did not take into account the above Explanation and cannot hold good during the currency of the Explanation. 5. In the result, the impugned order disallowing the credit is set aside and this appeal is allowed.” 4. Following the above decision, I set aside the impugned orders and allow these appeals.
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2007 (6) TMI 515
... ... ... ... ..... he case of Commissioner of Central Excise, Chandigarh Vs. M/s. Nahar Industrial Enterprises Ltd. in Appeal No. 22/2007-NB(SM) dated 7.3.2007 2007-TIOL-555-CESTAT-DEL cited by learned counsel. Learned SDR has particularly relied on a Circular dated 3.10.2005 of the Board. A part of this circular is seen to have been reproduced in the impugned order. This is a clarification to the effect that, under the provisions of Section 68(2) of the Finance Act, 1994, a person discharging service tax liability is neither the provider of output service nor the manufacturer of final product as required under the CENVAT Credit Rules, 2004. This clarification did not take into account the above Explanation and cannot hold good during the currency of the Explanation. 5. In the result, the impugned order disallowing the credit is set aside and this appeal is allowed. 4. Following the above decision, I set aside the impugned orders and allow these appeals. (Dictated and pronounced in open court)
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2007 (6) TMI 514
... ... ... ... ..... , Amravati, to petitioner in Writ Petition No. 221 of 1992, and letter dated 18-1-1993 issued by respondent No. 2. SICOM to petitioner in Writ Petition No. 317 of 1993 cannot be sustained. They are accordingly quashed and set aside. 15. What this Court has decided is the principle underlying the entitlement, and not the assessment of amount of eligibility in terms of what the petitioners have claimed. It would be necessary for the petitioners in these two petitions to satisfy the authorities by producing relevant factual evidence to show as to what was their cumulative capital investment during the nine-year period entitling them to exemptions under the 1979/1982 Schemes, before actually availing of the benefit, and assessing authorities would be entitled to scrutinise correctness thereof unless eligibility certificate under the scheme is already issued by the competent authority. 16. Rule is made absolute in terms of paras No. 14 and 15. There shall be no order as to costs.
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2007 (6) TMI 513
CENVAT credit - Whether invoice issued under Rule 52A of CER by a Manufacturer and endorsed in favour of Modvat availer is valid under first proviso to Rule 57G (2) of CER after 1.4.1994?
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2007 (6) TMI 512
Whether the assembly consisted of five or more persons and whether the said persons entertained one or more of the common objects, as specified in Section 141?
Whether he prosecution has not even remotely established applicability of Section 149 IPC?
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2007 (6) TMI 511
CENVAT credit - sale of pre-paid SIM Cards - Held that: - the service tax cannot be levied as the appellants were carrying on the activity of sale of pre-paid SIM cards - appeal allowed.
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2007 (6) TMI 510
... ... ... ... ..... earing on this issue produced by the assessee, have not been gone through. It is, therefore, appropriate to remand the matter for reconsideration of this issue in the light of the relevant material that might have been produced before the concerned authorities. 8. For the foregoing reasons, Appeal Nos. 1852/2006, 2778/2006 and 565/2007 filed by the Revenue are dismissed. 9. As regards Appeal No. 939/2006 filed by the appellant/assessee, we set aside only that portion of the order which relates to transportation charges and remit the matter to the Commissioner (Appeals) for reconsideration of that issue on the basis of the relevant material that may have been adduced by the appellant/assessee and in the light of the decisions in Escorts JCB Ltd. v. CCE, Delhi (supra) and Motorola India Pvt. Ltd. v. CCE, Bangalore (supra) relied upon by them. This appeal is accordingly allowed by way of remand. (Dictated and pronounced in the open Court on the 14th day of June, 2007)
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2007 (6) TMI 509
Whether the candidate has acquired the necessary proficiency for knowledge, minimum skills along with clear concepts of the fundamentals which are necessary for him to carry out his professional day to day work competently?
Whether a student has passed in a subject by securing the minimum of 50% in 'Theory including Orals', the assessment should be with reference to 'Theory - both external and internal as also Orals', and similarly, for Practicals, the assessment should be with reference to 'Practicals -- both external and internal?
Whether clauses 56(2) and 57 of amended University Ordinance 1/2002 are in consonance with clauses (2) and (4) of MCI Regulation 12?
Whether internal assessment marks cannot be clubbed with University examination (external) marks to ascertain whether a candidate has passed in Theory with orals, and Practicals?
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2007 (6) TMI 508
... ... ... ... ..... covery of penalty is being granted in view of the fact that all along the petitioner was relying upon the decision dated 5-8-2004 of the Tribunal in the case of Vinayaka Mosquito Coil Manufacturing Company v. CCE Bangalore, 2004 (174) E.L.T. 107, appeal against which was dismissed by the Hon’ble Supreme Court on 3-1-2005 and it is only recently on 21-5-2007 that the Larger Bench of the Tribunal has decided the matter against the petitioner. 7. This order is passed without prejudice to the rights and contentions of the parties including the contention of Mr. Harin Raval for the respondents that the facts in the instant case are not similar to the facts in Vinayaka Mosquito Coil Manufacturing Company v. CCE, Bangalore (Supra). This contention will also be examined at the time of final hearing and we may not be treated to have expressed any final opinion on the above contention. 8. Notice of rule to the learned Attorney General of India, returnable on 10-9-2007.
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2007 (6) TMI 507
... ... ... ... ..... said to be for any other purpose other than attaining the objects of the trust. This being so, we are of the view that the ld. CIT erred in holding that there was violation of the provisions of the Indian Trust Act, 1982 and the provisions of section 11(1)(a) and 11(1)(d) of the Income-tax Act. 14. A perusal of the trust deed along with various documents which had been produced before the ld. CIT, which have been produced before us clearly show that the activities of the trust are genuine. This being so, we are of the view that the assessee trust is entitled to the grant of registration under section 12A of the Act.In these circumstances, the order of the ld. CIT, Rohtak passed under section 12AA(1)(b)(ii) of the Income-tax Act dated 12-5-2007 in the case of the assessee is set aside and the ld. CIT is directed to grant the assessee the registration under the provisions of section 12AA(1) as a charitable trust. 15.In the circumstances, the appeal of the assessee is allowed.
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2007 (6) TMI 506
... ... ... ... ..... ctions. 5. The items under import were old and incomplete photocopiers. They were declared in the bill of entry as “Reconditioned Incomplete Copier Incorporating Optical Systems”. Examination of the goods confirmed that they were incomplete, old photocopiers. It is in this factual situation that the Commissioner found that there was no mis-declaration and the fines and penalties imposed were excessive. 6. Upon perusing the record and hearing both sides, I find no reason to interfere with the impugned order. Description of the goods was correctly declared. There is no evidence on record about the appellant having declared a value other than the transaction value. The item under import is an office equipment. Clearly, the Commissioner has not acted illegally or improperly. In the overall facts and circumstances of the case, there is no compelling reason to interference with the order. It is upheld and the appeals are rejected. (Dictated in the Open Court)
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2007 (6) TMI 505
Whether Section 42 of the NDPS Act applies to the facts of this case?
Whether in a case of this nature while the police officer on patrol duty stops the vehicle in transit in a public place and conducts search and seizure, Section 42 has no application?
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2007 (6) TMI 504
Levy of service tax - mandap keeper service - social functions - scope of service - invocation of extended period of limitation
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2007 (6) TMI 503
... ... ... ... ..... ibunal have correctly come to the conclusion that it was a works contract and not an outright sale, by following the various decisions on that issue. All those decisions have categorically stated that in respect of works contract, each case has to be decided on its own merits depending upon the contract entered into by the assessee with the customer. As already stated, here, in this case, the contract was only for manufacturing biscuit boxes, labels, printing and lamination in respect of a particular customer, namely M/s. Cookies India (P) Ltd., 15/638, Chiyyaram, Tirchur, Kerala State. Hence it can only be regarded as a works contract and not otherwise. In the abovesaid view of the matter, I do not find any illegality on the factual conclusion arrived at either by the first appellate authority or by the Tribunal, which has confirmed the order of the first appellate authority. Hence, the writ petition is dismissed. No costs. Connected WPMP No. 3879 of 2004 is also dismissed.
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2007 (6) TMI 502
... ... ... ... ..... that the transaction involved is printing of label for a particular customer as per the specification designed for that customer. The issue has been settled by the honourable Supreme Court in State of Tamil Nadu v. Anandam Viswanathan 1989 73 STC 1, Builders Association of India v. Union of India 1989 73 STC 370 wherein it was held as follows (page 14) . . . Where the finished product supplied to a particular customer is not commercial commodity in the sense that it cannot be sold in the market to any other person, the transaction is only a works contract. . . In the light of the abovesaid judgment of the honourable Supreme Court and in the absence of materials to take a different view in respect of the transaction of the assessee, I am of the considered view that there is no extenuating circumstances for me to take a different view than the one taken by the ultimate fact-finding authority as well as the assessing authority. Hence, this writ petition is dismissed. No costs.
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2007 (6) TMI 501
... ... ... ... ..... that unless the Board of Directors authorised the Managing Director to execute the power of Attorney in favour of other person, the Managing Director cannot execute any power of Attorney relegating his power conferred under Rule 27 of the Bye-laws Ex D1 to any other person. 12. The learned trial Judge has also taken the same view and dismissed the complaint on the ground that the complaint preferred by Devender Kumarlal, claiming that he is the power of attorney holder under Ex P11 from the Managing Director cannot maintain the complaint under Section 200 of Cr.P.C. 13. Under such circumstances, I do not find any reason to interfere with the well considered order of the learned Judicial Magistrate No.V,Coimbatore in C.C.Nos.1377/1995 and 1375/1995 respectively. The point is answered accordingly. 14. In fine, Crl.A.Nos.348 and 410 of 2001 are dismissed confirming the Judgment in C.C.Nos.1377/1995 and 1375/1995 respectively on the file of Judicial Magistrate No.V, Coimbatore.
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2007 (6) TMI 500
... ... ... ... ..... see was engaged in the business of printing to avail of the benefit under section 3G of the TNGST Act. Further, if the petitioner is aggrieved by the finding of fact, statutory remedy is available under section 31 of the TNGST Act to the Appellate Assistant Commissioner, Commercial Taxes III, Chennai 108. Writ remedy is not to by-pass the statutory remedy. Unless it is shown that the impugned order is per se without jurisdiction and patently illegal, writ petition is not maintainable. In the instant case, the assessing officer has passed the impugned order, based on the materials and, levied a higher rate of tax and penalty. The said order cannot be termed as without jurisdiction. In view of the above, this court is of the considered view that the petitioner has not made out any strong case for entertaining the writ petition under article 226 of the Constitution of India. In the result, the writ petition is dismissed. Consequently, connected miscellaneous petition is closed.
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