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...J.K Industries Ltd. v. Union of India (2007) 13 SCC 673, (2007) 13 Scale 204. Scale...this Court in J.K Industries case). Shri Tripathi, learned counsel for the Department, has placed reliance on AS 22 as the basis of his argument that the completed contract method should be substituted.... Tripathi, learned Additional Solicitor General, relied on the judgment of the Bombay High Court in Taparia Tools Ltd. v. Joint Commissioner Of...
...been passed on to their customers Applying the ratio of the Tribunal’s earlier decision in the case of M/s. J.K. Industries Ltd. v. Commr. of Customs, Kolkata - Order No. A/1181-1182...
...[ (T)]; upheld by the Apex Court [](ii) Union Carbide Ltd. v. CCE [ (T)](iii) Bezal Pharma v. CCE [ (T)](iv) Traco Cable Co. ...judgments have been relied on by the learned Counsel in his written submissions in Paragraphs 6 and 7 which are noted herein below :-(i) Bhansali Eng. Polymers Ltd. v. CCE.... CCE [ (T)](ix) Neelkamal Plastics Ltd. v. CCE [ (T...
....”(emphasis in original)(b) J.K Industries Ltd. v. Chief....”(c) R.S Joshi v. Ajit Mills Ltd. (1977) 4 SCC 98:“Even...original)34. The Tribunal has erroneously relied on the judgment in Hindustan Steel Ltd. v...
...ratio laid down in the following decisions: (i) C.C.E. v. ITC Ltd. 2008 (224) ELT 226 (Mad.) (ii) UOI v. Grasim Industries Ltd. ...Honble Mr. V. Padmanabhan, Technical Member Final Order No.56052/2016 Per Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Appeal No.286/2010 dated 6.1.2010...order is set aside. 6. In the result, the appeal is allowed. (V. Padmanabhan) (Justice Dr. Satish Chandra) Technical Member President scd/ Appeal No.E/660/2011 ...
....2. It appears that on the first point in the case reported in J.K Industries Ltd. v. CIT, [1999] 238 ITR 820 (Cal), Justice...
...duty has been paid within the time prescribed under Rule 7(4) of the Central Excise Rules, 2002. Judgment in J.K. Industries Ltd. v. CCE, Mysore 2006...same is decided in favour of the appellant by the Judgment of the Hon'ble High Court of Bombay in the case of CEAT Ltd. v. Commissioner of...(75) RLT 449 (CESTAT-Bang) is relevant.(v) That Rule 7(4) clearly states that the liability to pay interest only arises if the differential duty is...
...appellant. Like-wise this bench has condoned delay in filing the appeal in filing the appeal before the Commissioner (Appeals) in the case of East India Commercial Co. Ltd. v. CC - . Similar delays were condoned by ...Commissioner has also cited the judgments of the Tribunal in the case of Beekay Steel Industries Ltd. v. CCE, Calcutta - (Tri-Kol) and that of Gujarat High Court judgment in the case of...Aradhana Industries Pvt. Ltd. v. U.O.I. [ (Guj.)].2. Learned counsel relies on the judgment rendered by the Supreme Court in the case of Coronation...
...the judgment of this court in the case of J.K Industries Ltd. v. Asst. CIT, [2013] 351 ITR 434 (Karn) where the words...counsel submits that the second question is no doubt covered against the assessee but not by this judgment but the later judgment of this court in the case of J.K Industries Ltd. v. Joint...J.K Industries Ltd. v. Asst. CIT reported in [2013] 351 ITR 434 (Karn).17. In the result, this appeal is allowed...
...in the case of J.K. Industries Ltd. v. Commissioner of Central Excise, Jaipur-II - (Tri.-Del.) and Bhansali Engineering Polymers Ltd. v. Commissioner of Central...Rules of C.B.E. & C. and also decision of this Tribunal in the case of Prestige HM Polycontainer Ltd. v. Commissioner of Central Excise, Thane-II reported in (Tri.-Mumbai...subsequent decision has gone against them. Further, we also take note of the fact that the decision in the case of Bhansali Engineering Polymers Ltd. was on excisability and therefore, prima facie, the...
...duty. This argument does not appear to be attractive or convincing. The Commissioner (Appeals) has considered the decision rendered by the CESTAT in J.K. Industries Ltd. v. CCE, Jaipur...
....’(emphasis in original)(b) J.K Industries Ltd. v. Chief In...is not an essential element for imposing penalty for breach of civil obligations:(a) Director of Enforcement v. MCTM Corpn. (P) Ltd....’(c) R.S Joshi v. Ajit Mills Ltd. (1977) 4 SCC 98:‘19...
...707 and J.K Industries Ltd. v. Chief Inspector of Factories and Boilers (1996) 6 SCC 665. The main purpose of restricting the exercise of...to lack physical stamina, which the nature of the job very much requires. The judgment in Virender Kumar Chadha refers to the decision of the Delhi High Court in J.K Agarwal v. Union of.... Sristikar Dowerah AIR 1957 SC 414), stability of the country, equitable distribution of essential commodities at fair prices (Union of India v. Bhanamal Gulzarimal Ltd...
...Finance Acts, 2000 and 2003 were the subject-matter of the judgment of the Hon’ble Supreme Court in the case of Gujarat Ambuja Cements Ltd. v. Union of India - (S.C.) = (S.C.). He would also point out that in the .... v. CCE, Indore - (Tri.-Del.) that the finding of the Tribunal in the L.H. Sugar case is mis-conceived. To this, the reply of the ld. Counsel for the appellant is that the decision in the J.K. Industries case...the appellants is that this issue had directly arisen before this Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut - (T) = (Tri.-Del.) and...
...Cements Ltd v. Union of India reported in (S.C.) = (S.C.) and the decision of the Tribunal in the case of J.K. Industries Ltd. v. CCE, Indore reported in (Tri.-Del.), ...held that the provisions of Section 71A of Chapter V of the Finance Act, 1994 read with the Service Tax Rules clearly stipulated the relevant date for demanding service tax as...Sections 76 and 78 of the Act. He has placed reliance on the decision of the Tribunal in the case of Maharashtra State Electricity Board v. Collector of Central Excise, Pune reported in...
.... Industries Ltd. v. Union of India [2007] 165 Taxman 323/[2008] 297 ITR 176 in respect of the accounting standards. According to Mr. Kulkarni even though the decision is rendered...CIT v. British Paints India Ltd. [1992] Supp 1 SCC 55. We have perused this decision. When the decision was rendered, the Assessment Years 1963-64 and...by the Central Government in respect of the accounting standards to be followed by the class of assessees. Mr. Kulkarni placed reliance on the decision of the Apex Court in the case of J.K...
...the Ministry of Energy.13. Again in J.K Industries Ltd. (1996) 6 SCC 665 this Court, while dealing with Section 2(n), as amended by Act 20 of 1987 emphasised the use of the word “ultimate” and af...Industries Ltd. v. Chief Inspector of Factories and Boilers (1996) 6 SCC 665 wherein it is held that in the case of a company which owns a factory, it is only one of the directors of the company who can.... Section 100 was deleted and instead in Section 2(n) itself a stricter provision was made by introducing the first proviso. In J.K Industries Ltd. (1996) 6 SCC 665 this Court had an occasion to...
...by the decision of the Supreme Court in J.K. Industries Ltd. v. Union of India, (2007) 13 SCC 673 that a subordinate...available. Even a tax receipt can be produced under this proviso which is opposed to the fundamental principle of law that revenue records are not documents of title [State of A.P. v...
...covered by the decision of the this tribunal in the case of J.K. Industries Ltd, v. CCE, Indore – (Tri.). He also further submits that the whole show cause notice is time-barred as the Show Cause...
...herein. It has been held by the Division Bench in that case [J.K Industries Ltd. v. Commissioner Of Income Tax, (Central-1), reported...