Jurisdiction of the Tribunal u/s 35B – The case is one of rebate ...

Central Excise

November 21, 2013

Jurisdiction of the Tribunal u/s 35B – The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso to Section 35 B of Central Excise Act, 1944 - AT

View Source

← Previous Next →

Jurisdiction of the Tribunal u/s 35B – The case is one of rebate ...

Central Excise

November 21, 2013

You may also like:

Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining...

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had...

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

Jurisdiction of tribunal to entertain appeal relating to rebate dispute arising under Finance Act, 1994 - claim of rebate on input service used in export of services - ...

Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed...

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,...

Quick Updates: