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1 - 7 of 7 (0.38 seconds)The Income Tax Act, 1961
Central Excise Tariff Act, 1985
Section 3 in The Additional Duties of Excise (Textiles And Textile Articles) Act, 1978 [Entire Act]
Section 3 in Additional Duties of Excise (Goods of Special Importance) Act, 1957 [Entire Act]
Kalline Tea Estate vs Commissioner Of Central Excise, ... on 10 September, 2001
The substantial question No. 3 that limitation is not applicable to the
Notification No. 33/99-C.E. is answered in favour of the appellant in view
of the clear prescription under the Notification No. 33/99-C.E. itself as well
as in view of the Judgments rendered by Co-ordinate Benches of this
Court in M/s Jokai Agri Plantations Pvt. Ltd (Supra) and in Vernerpur Tea
Estate (supra). However, the prescription under Notification No. 33/99-C.E.
for claiming exemptions or refunds must be strictly complied with in order
Page No.# 24/24
to avail the exemption thereunder, notwithstanding limitation not being
applicable as per the said notification.
Mokaibari Kanoi Tea Estate P.Ltd vs United Bank Of India on 4 December, 2013
The
First Appellate Authority in Mokalbari Konoi Tea Estate(supra) came to a
finding that certain information and documents were found to have been
submitted by the said assessee. However, in the absence of the
department asking for further details, the First Appellate Authority held
that the assessee was entitled to the refund under Notification No. 33/99-
C.E. The said view was upheld by the Co-ordinate Bench and the appeal
Page No.# 22/24
was allowed directing the implementation of the order of the Appellate
Authority within a period of 6(six) weeks from the date of the Judgment
and Order.
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