CiteTEXT
...Commissioner Of Income Tax, Goa v. Sesa Goa Ltd. . No. 7456 of 2004) the special leave petitions are dismissed.Civil Appeal No. 396...Income Tax, Goa v. Sesa Goa Ltd. . No. 7456 of 2004). Following the decision in Sesa Goa Ltd. (supra), the civil appeal is dismissed.16. No costs....
...) stands affirmed by the judgment of this Court in Commissioner Of Income Tax, Goa v. Sesa Goa Ltd...that case stating that the mined ore was not a new product and, consequently, there was no production. This argument has been specifically rejected in Sesa Goa case...
....19. In Commissioner Of Income Tax, Goa v. Sesa Goa Ltd...processing of iron ore, not amounting to manufacture or production of any article or thing.20. The High Court in Sesa Goa case...Court that the activity in question constituted “production” has been affirmed by this Court in Sesa Goa case (2004) 13 SCC 548, (2004) 271...
.... Sesa Goa Limited (for short ‘Sesa Goa’). Sesa Goa is the listed company. Its shares are listed on the Bombay Stock Exchange and National Stock Exchange amongst other exchanges. The third respond...viz. Sesa Industries Limited (for short ‘Sesa Industries’) is a subsidiary of Sesa Goa. It is petitioners case that Sesa Goa represented to its shareholders that for future expansion and...Sesa Goa, This offer was in respect of 43,83,540 equity shares of Rs. 10/- each for cash at a premium of Rs. 12.50 per share. The petitioners claim to have invested in the shares of Sesa Industries...
...appellant, should be treated as cum duty price or otherwise. Both sides fairly agree that the issue is covered by the decision of this Tribunal in the case of Sesa Goa Ltd. v. CCE & ST..., Bhubaneswar-I — 2014 (313) ELT 317 (Tri.-Kolkata) and Sesa Goa Ltd. v. CCE & ST, Goa — 2012 (277) ELT 105 (Tri.-Mumbai).4. Learned...in determination of the value and export duty, involved in the present appeal, has been addressed by this Tribunal in the aforesaid two cases i.e Sesa Goa Ltd. v. CCE & ST...
...the Departmental : Authorities? FOR SL. NOs.1-28: M/S. SESA GOA LTD. APPELLANT (S) VERSUS FOR SL. NOs.1-24: COMMISSIONER OF CUSTOMS (PORT), KOLKATA FOR SL. NOs.25-28: COMMISSIONER OF...CUSTOMS, EXCISE AND SERVICE TAX, BHUBANESWAR-I ...RESPONDENT COMMISSIONER FOR SL. NO.29 COMMISSIONER OF CUSTOMS (PORT), KOLKATA APPELLANT COMMISSIONER VERSUS M/S. SESA GOA LTD.../s. Sesa Goa and one Appeal (C/267/10) filed by the Revenue against the afore-mentioned Orders-in-Appeal passed by the respective Commissioner of Customs (Appeals).
3. Both sides...
...Commissioner Of Income Tax, Goa v. Sesa Goa Ltd. . (2004) 13 SCC 548, (2004) 271 ITR 331 These civil appeals filed by the assessee are, accordingly, allowed with no order as to costs....
....
3. The Tribunal relied on the judgment of this Court in the case of CIT v. Sesa Goa Ltd. as affirmed by the Supreme Court in the case CIT v. Sesa Goa Ltd. and confirmed the finding of...
...view has been taken:
a) Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI 658 (Tri-Kolkata...Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
d) Sesa Goa Ltd vs Commissioner of Customs...[2020 (3) TMI 772 (Tri- Hyd)]
e) Sesa Goa Ltd vs CCE, Goa [2018 (3) TMI 1884 (Tri-Mumbai...
...following rulings of this Tribunal, this view has been taken:
a) Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
d) ...Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri- Hyd)]
e) Sesa Goa Ltd vs CCE, Goa [2018...
...Appellant/Assessee and in favour of Revenue in following rulings of this Tribunal:-
a) Sesa Goa Ltd vs CCE,C...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata...)]
d) Sesa Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri-Hyd)]
e) Sesa Goa Ltd...
...following rulings of this Tribunal, this view has been taken:
a) Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
d) ...Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri- Hyd)]
e) Sesa Goa Ltd vs CCE, Goa [2018...
...Appellant/Assessee and in favour of Revenue in following rulings of this Tribunal:-
a) Sesa Goa Ltd vs CCE,C...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata...)]
d) Sesa Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri-Hyd)]
e) Sesa Goa Ltd...
...Appellant/Assessee and in favour of Revenue in following rulings of this Tribunal:-
a) Sesa Goa Ltd vs CCE,C...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata...)]
d) Sesa Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri-Hyd)]
e) Sesa Goa Ltd...
...view has been taken:
a) Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI 658 (Tri-Kolkata...Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
d) Sesa Goa Ltd vs Commissioner of Customs...[2020 (3) TMI 772 (Tri- Hyd)]
e) Sesa Goa Ltd vs CCE, Goa [2018 (3) TMI 1884 (Tri-Mumbai...
...of Revenue in the following rulings of this Tribunal:-
a) Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI 658...) Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
1...
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d) Sesa Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri-Hyd)]
e...
...International Company Ltd on 23.4.2007 from Early Guard Ltd for a consideration of US $ 981 million. On 13.3.2009, a writ petition was tiled by Sesa Goa Ltd against notice issued by the Revenue to treat...Sesa Goa Ltd, this Court disposed of the said writ petition as withdrawn.
2. The 1st Respondent issued a notice on 12.10.2009 to proceed under section 201(1) and 201(1a) alleging...indirect acquisition of 51% shares in Sesa Goa Ltd without deduction of tax at source. Thereafter, 1st Respondent granted time for the Petitioner to furnish reply to the show cause notice up to 18.11.2009...
...against the order dated 6th March, 1997 passed by the Securities and Exchange Board of India (S.E.B.I) in the case of SESA Goa, which rejected the complaint lodged by the petitioner in the matter of...acquisition of Sesa Goa Co. Ltd. by MITSUI and Co. of Japan through Finsider International Co. Ltd. It was the case of the petitioner that the said acquisition was in violation of the Securities and..., which is called “SESA Goa Limited” (SESA Goa). Respondent No. 4 is a 100% subsidiary of EARLY GUARD, which, in turn, is a 100% subsidiary of respondent No. 5, Mitsui and Company (MITSUI). Before...
...Aluminium Business of erstwhile “The Madras Aluminium Company Limited” (MALCO) under the Scheme of Amalgamation and Arrangement Scheme amongst Sesa Goa Limited (SGL), MALCO and other Vedanta Group...companies as sanctioned by the Bombay High Court, Goa Bench and this court vide orders dated 03.04.2013 and 26.07.2013 whereby, erstwhile “The Madras Aluminium Company Limited” has been merged with Sesa...Goa Limited with effect from 17.08.2013 and dissolved without being wound up. Further, it is submitted that the name of the “Sesa Goa Limited” has been changed to “Sesa Sterlite Limited” consequent to...
...Customs Act, 1962.
2. The brief facts of the case are that the appellant, M/s. Sesa Goa Ltd., is the owner of the vessel, viz. M.V....) read with Section 117 of the Customs Act was imposed on Sesa Goa Ltd. A penalty of Rs.5 lakhs was also imposed on Shri Jose Carlos Almeida under Section 112(b) and a..., the appellants are before me.
3. The learned counsel appearing on behalf of Sesa Goa Ltd. and Shri Jose Carlos Almeida, submits that both the owner and the operator of the vessel...