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respectively on the basis of the interpretation on the notification put by the respondents, namely that the rebate was payable ... contended that the notification must be interpreted in the way in which it was originally interpreted by the Central Government
Madras High Court
- Cites 17 - Cited by 2 -
1980 CENCUS 505 D
- Varadarajan
specific and there is no room for interpretations and scope of the Notification cannot be extended beyond the actual wordings ... required to be applied, while interpreting the terms of the Notification in question. Therefore, it was argued that
Customs, Excise and Gold Tribunal - Delhi
- Cites 76 - Cited by 5 -
1995 (80) ELT 368 Tri Del
Counsel submitted that the Tribunal had occasion to interpret Notification 201/79-C.E., dated 4-6-1979 about ... Excise 1989 (24) ECR 645 (SC) in which, while interpreting Notification 46/72-C.E., dated
Customs, Excise and Gold Tribunal - Delhi
- Cites 13 - Cited by 1 -
1992 (60) ELT 603 Tri Del
that Interpretative Rule 2(a) is applicable for interpreting the exemption notification as well. He has referred ... Kolkata v. Rupa & Co. Ltd. on the interpretation of exemption notification. The verbal submissions were confirmed
Authority Tribunal
- Cites 24 - Cited by 0 -
2006 (193) ELT 138 AAR
which the terms of the notification of 23.10.1981 had to be read and interpreted. The Full Bench, after considering ... which the terms of the notification of 23.10.1981 have to be read and interpreted. This history has, therefore
Supreme Court of India
- Cites 12 - Cited by 73 -
1991 AIR 772
Court is still pending; and secondly, that the interpretation of the notification in that judgment by the Tribunal has been ... also observed that for the interpretation of notification in question i.e. 58/97-CE(NT), the rule of strict
Customs, Excise and Gold Tribunal - Delhi
- Cites 3 - Cited by 48 -
2004 (91) ECC 53
Adjudicating Authority and the Tribunal had erred in interpreting the notification differently and in effect recasting it by holding that ... parties to mean that the issue of interpretation of the notification was at large and could be raised and determined
Supreme Court of India
- Cites 31 - Cited by 44 -
2004 (96) ECC 97
- R Pal
Revenue Authorities fell into the error of interpreting Notification No. 30/60 by confining exemption to steel ingots in which ... that the Revenue Authorities fell into the error of interpreting Notification No. 30/60 by confining exemption to steel ingots
Supreme Court of India
- Cites 3 - Cited by 24 -
1976 AIR 599
entire case hinges upon the interpretation of Notification No. 119/75, dated 30th April, 1975 which reads as under ... Judges of the Calcutta High Court also interpretated Notification No. 119/75 in the same
Customs, Excise and Gold Tribunal - Delhi
- Cites 12 - Cited by 15 -
1984 (18) ELT 671 Tri Del
wording in the Licensing Policy and in the Notification, the interpretation placed in connection with the licensing cannot be automatically ... applied for the purpose of interpreting the Notification. Besides, we note that the DGTD gave certain opinion in this regard
Customs, Excise and Gold Tribunal - Delhi
- Cites 7 - Cited by 14 -
1987 (13) ECR 553 Tri Delhi
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