Union of India v. Paliwal Electricals Pvt. Ltd.

Principal Commissioner of Income Tax 5, Kolkata vs. M/S. Bmr Commercial Pvt. Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…which otherwise would have earned interest if kept in deposit. As against this, reliance upon the judgment of the Hon’ble Supreme Court 6 FMA 1262 of 2022 in the matter of New Delhi Municipal Committee vs. Kalu Ram and Another reported in (1976) 3 SCC 407 has been placed by learned Counsel for the writ petitioner in support of the plea that the Insolvency and Bankruptcy Code is self-contained Code. 13. In the aforesaid circumstances, we are of the view that the writ petitioner is entitled to interest on the amount deposited in pursuance to the unsustainable demand letter dated 24.06.2019. Hen…

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

S.l. Shiva Raj vs. Commissioner of Income Tax

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 134 of 2016 M/s. Ramkrishna Forgings Limited registered office at Ramkrishna Chambers, 72, Shakespeare Sarani, Kolkata and its works at Baliguma, Kolabira, Seraikela Kharswan through its Senior General Manager (Finance), Rahul Kumar Bagaria ..... … Petitioner Versus 1. The State of Jharkhand through the Secretary, Finance Department, Project Building, HEC, Dhurwa, Ranchi 2. Commissioner of Commercial Taxes, Project Build…

Unison Electronics Pvt. Ltd vs. Commissioiner, Central Excise, Noida

The appeals are dismissed

Bench: Dispatch From Their Factory & Stickers Bearing Uts/Tsn Were Being Affixed & These Sticker Bear The Words “Checked Sl. No. Do Not Remove This Sticker” & That The 2

…e available. Further, in our view, once a trade name or brand name is used then mere use of additional words would not enable the party to claim the benefit of Notification.” 10. In Union of India v. Paliwal Electricals (P) Ltd. and Another [(1996) 3 SCC 407] it was noted (in paras 10 and 11) as follows: “10. We are of the opinion that while examining the challenge to an exemption notification under the Central Excise Act, the observations in the 12 decisions aforesaid should be kept in mind. It should also be remembered that generally speaking the exemption notification and the terms an…

Commnr.Central Excise&Customs, Mumbai&Ors vs. M/S. I.T.C. Ltd

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6 CASE NO.: Appeal (civil) 1669-1679 of 2005 PETITIONER: Commnr. Central Excise & Customs, Mumbai & Ors. RESPONDENT: M/s. I.T.C. Ltd. & Ors. DATE OF JUDGMENT: 31/10/2006 BENCH: S.B. Sinha & Dalveer Bhandari JUDGMENT: J U D G E M E N T S.B. SINHA, J. Completion of an assessment proceedings whether is a sine qua non for issuance of notice under Section 11-A of the Central Excise Act, 1944 (for short "the Act") is the question involved in this appeal which arises of a judgment and order dated 18.6.2…

M/S. Reiz Electrocontrols Pvt. Ltd vs. Commnr. of Central Excise, Delhi-I

…ld not be available. Further, in our view, once a trade name or brand name is used then mere use of additional words would not enable the party to claim the benefit of Notification." In Union of India v. Paliwal Electricals (P) Ltd. and Another [(1996) 3 SCC 407] it was noted (in paras 10 and 11) as follows: "10. We are of the opinion that while examining the challenge to an exemption notification under the Central Excise Act, the observations in the decisions aforesaid should be kept in mind. It should also be remembered that generally speaking the exemption notification and the terms and condition…