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3 results for “reassessment”+ Section 66(1)clear

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Key Topics

Section 112Penalty2

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A

66,18,563/-, the differential duty to be paid amounted to Rs.1,70,98,510/-. Further, interest on the said amount at 24% was also held to be payable. 7. The appellant appealed to CESTAT. Vide the impugned judgment dated 18.8.2005, CESTAT partly allowed the appeal by remanding the matter to the original authority to calculate duty, interest, and penalty

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11
Section 11A
Section 4(3)(a)

66) 12. Similarly, in Commissioner of Income Tax, Bombay v. James Anderson, [1964] 51 I.T.R. 345, this Court referred with approval to the judgment in Ellis C. Reid’s case and further 15 Page 16 JUDGMENT held that even after Section 24B was enacted tax cannot be assessed on receipts on the footing that it is the personal income

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

66. Charge of service tax There shall be levied a tax (hereinafter referred to as the service tax) at the rate of ten per cent. Of the value of the taxable services referred to in sub-clauses