ONGC v. Collector of Central Excise

104 CTR 31Supreme Court of India1992#10055 most cited

What is ONGC v. Collector of Central Excise authority for?

A court may recall an earlier order if a subsequent Supreme Court decision overrules the precedent upon which the earlier order was based.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Also referred to as

ONGC v. Collector of Central Excise · 104 CTR 31 · Supreme Court · overruled decision · recall order · condonation of delay · cross objections · Electronics Corporation of India Ltd. v. Union of India · 238 CTR 353

Issues it is cited on

section 254(2)miscellaneous applicationsection 253chief commissionerregular assessmentsection 254capital expenditurecross objectioncommissioner (appeals)salarycondonation of delayappeal before the tribunal

Judgments citing ONGC v. Collector of Central Excise

Joint Commissioner of Income Tax, Circle 1(1), Bilaspur vs. Mesers South Eastern Coalfields Limited, Bilaspur

ITA 30/RPR/2010[2007-08]Status: DisposedITAT Raipur23 Feb 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 186/JAB/2008[2006-07]Status: DisposedITAT Raipur23 Feb 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 185/JAB/2008[2005-06]Status: DisposedITAT Raipur23 Feb 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 184/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 183/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 182/JAB/2008[2002-03]Status: DisposedITAT Raipur23 Feb 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 180/JAB/2008[2001-02]Status: DisposedITAT Raipur23 Feb 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 178/JAB/2008[2000-01]Status: DisposedITAT Raipur23 Feb 2023AY 2000-01

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 177/JAB/2008[1999-2000]Status: DisposedITAT Raipur23 Feb 2023AY 1999-2000

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 176/JAB/2008[1998-99]Status: DisposedITAT Raipur23 Feb 2023AY 1998-99

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The assessee filed its cross-objections assailing the very maintainability of the appeal filed by the department for th…