Judgment Search Results Home > Cases Phrase: appropriation railways vote on account act 2005 Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 5 results (0.135 seconds)

Commissioner of Central Excise Vs. Saibaba Ship Breaking Co. and H.B.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... consequently, the option to redeem the goods was illegal and the appropriation of security bond amounts bad in law.2. ..... premises though unregistered but were not in a condition that the bona fide could be doubled to exist that they have been kept for removing them clandestinely, since after provisional release, the respondents had accounted for goods in the stock account and cleared them on payment of duty from pla or rg23a part ii. ..... more so, and we do not find any restriction on the" powers of the assistant commissioner to adjudicate the case vide section 33 of the central excise act 1944 read with notification mf (dr) no. ..... they were issued a notice to recover duties on excisable goods obtained by breaking of old ships, imported by them, in an area which is opposite and outside the premises registered under the central excise act, 1944. ..... the respondents are assessee under the central excise act, 1944. .....

Sandvik Asia Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT828Tri(Mum.)bai

..... recovery it not effected by the appellants was required to be made under the provisions of rule 57-i(2) which reads as follows : "if any inputs in respect of which credit has been taken are not fully accounted for as having been disposed off in the manner specified in this section, the manufacturer shall, upon a written demand being made by the assistant commissioner of central excise or deputy commissioner of central excise, ..... paid much before the present proceedings were initiated by the show cause notice issued demanding recovery/appropriation of this amount under the provisions of section 11a of the central excise and salt act, 1944 read with rule 9(2) of the central excise rules, 1944. ..... 311] wherein the apex court held that section 11 of the act on it's own terms will have no application or operation in cases covered under rule 57-i of the rules, following the same we do not approve the confirmation ..... the goods on this account are admittedly not the final products ..... 6,01,618.34 on this account even before notice was ..... be invoked only against any person who acquired possession or was in nowhere concerned with excisable goods which he knew or had reasons to believe are liable to confiscation under the central excise act and rules made thereunder. ..... for such a breach either in the act or the rules. ..... the appellant voluntarily in august/september, 1995 be not confirmed, under the provisions of rule 57f(1)(ii) of the rules read with the proviso to sub-section (1) of section 11a of the act. .....

Commissioner of Central Excise, Thane-i Vs. Allied Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... clearly held as under:- (1) the provisions of this section shall also apply to cases in which the order determining the duty under sub-section (2) of section 11 a relates to notices issued prior to the date on which the finance act, 2000 receives the assent of the president; (2) any amount paid to the credit of the central government prior (3) to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted ..... 3] i order for recovery of interest at appropriate rate under section 11ab of the central excise act, 1944 read with rule 8 of the central excise rules, 2002 ..... allied industries, wada and order for appropriation of the amounts of an amount of rs.36,276/- already paid by them ..... above it is clear that the respondent has paid the payments confirmed against him on 28.3.2005, 30.4.2007, 25.4.2005 and 30.4.2007 well before the adjudication by the assistant commissioner. ..... , wada and order for appropriation of the amounts of rs ..... vide tr 6 challan dated 28.03.2005, 30.04.2007, 25.04.2005 and 30.04.2007 respectively and therefore, eligible to make payment of 25% penalty as per the proviso to section 11ac of central excise act, 1944. ..... (rupees one lakh forty five thousand one hundred and two only) under section 11ac of the central excise act, 1944 read with rule 25 of the central excise rules, 2002 on m/s. ..... rs.1,42,800/- on 28.03.2005 and interest on the said ..... was paid on 25.04.2005. ..... towards interest vide tr-6 dated 25.04.2005. ..... 28.03.2005 and .....

Essar Oil Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... passed by the proper officer and thereafter the department issued a show cause notice alleging misdeclaration of value and seeking recovery of the differential duty by invoking the provisions of section 125(2) of the act and it is in this context that the tribunal held that, if there was short levy, then duty ought to have been demanded in terms of section 28 and that section 125 was ..... been confirmed are not applicable to the facts of the case in view of our finding hereinabove that till date no order permitting clearance for home consumption under section 47 of the customs act, 1962 has been passed by the proper officer and section 28 applies only when duty has been short levied or non-levied pursuant to an order of assessment and since no order ..... in the present case, there is no order of the proper authority permitting clearance for home consumption in terms of section 47 of the customs act and the epcg licence has been produced by the importers for debit by the proper officer before clearance of the imported goods and the bills of ..... goods 'removed' & 'cleared' have taken a view, after obtaining the advice of law ministry, that 'clearance' refers to 'removal after payment of appropriate duty of excise. ..... it was held that there is no provision under the customs specifically for reassessment and reassessment contemplated in section 17(4) is limited only to cases where reassessment becomes necessary on account of discrepancy found on examination of goods after assessment is complete. .....

R.K. Processors and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(191)ELT1111Tri(Mum.)bai

..... findings on under valuation in this case and evasion of duty on account of clandestine removal are not upheld, the denial of deemed credit and demands on account of such denial of deemed credit cannot be upheld. ..... (i) recovery of interest at an appropriate rate, on the amount of duty recoverable from r k processors i.e. ..... (j) recovery of interest at an appropriate rate on the amount of deemed modvat credit rejected from ..... confiscation of plant and machinery etc under rule 173q(2) of the central excise rules, 1944 to be redeemed them on payment of redemption fine of ra 3.00 lakhs (l) appropriation of rs. ..... 729.67 under section 11a(1) of the act (h) imposition of penalty of equal amount of deemed modvat credit under rule 571(4) read with section 11ac of the act i.e. rs. ..... confirmation of duty of rs 12,974.33 under section 11a(1) of the act from m/s r k processors. ..... 688.86 under section 11a (1) of the act from m/s r k processors. ..... appellants, m/s rk processors (hereinafter referred to as rk) are processors of man made fabrics and are assesses under the central excise act, 1944. ..... .40 under rule 571(5) read with section 11ab of the act. ..... .67 under section 11ab of the act. ..... 926.00 on m/s r k processors under the provisions of rule 571(1) read with section 11a of the act. ..... 380.80 on m/s r k processors under section 11a(1) of the act. ..... .68 as duty short paid, under section 11a(1) of the act. ..... 626.40 availed on seized manmade fabrics on m/s r k processors under rule 571(1) read with section 11a(1) of the act. .....

Standard Drums and Barrel, L. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(183)ELT72Tri(Mum.)bai

..... kokitkar, the ex - range officer of the assessee could not find materials while he was the range officer & now on wearing the cap of a preventive investigator, how he got additional wisdom to detect the shortages in accounting, this should have been allowed to be tested in a cross examination. ..... they request that this statement may kindly be got verified through departmental channel if the hon'able commissioner so deems appropriate. ..... appropriation of rs. ..... the notice submits declaration of exact account of quantity of drums supplied and duty paid during the period march, 1992 to march 1994 which will prove their infact they have paid excess duty. ..... appellants are a company registered also as an assessee and under the central excise act, 1944, its directors. .....

Raj Petroleum Products Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC153

..... hence it is appropriate to club the clearances of jit which were not accounted in their books as well in the gate register and the clearances which were made without bills for which octroi details were gathered with rp-m, because rp-m has taken the advantage of independent ..... raj petroleum products ltd 1.3 the show cause notice alleged the contravention of the provision of central excise act/rule, as below- nature of contravention section/rule contravened valid invoice rule 52a/]73g(2) ii) non-accounting of manufacture clearance of excisable goods in rgl register rule 53/173g(4)iii) non accounting of manufacture & clearance of excisable goods in the rt12 returns. ..... the ratio was penalty could be imposed for minor contravention under section 117 of customs act 1962 could be imposed when penalty provision of major contravention under section 114 were invoked. ..... the concerned persons of the transport companies/agencies in their statements recorded under section 14 of the act, have confirmed the facts of transporting goods without valid cover of duty payments or without bills/challans and for which bills were not raised but only entries were ..... horiery mills the ratio was non mention of sub section (d) of section 112 of customs act 1962 will not vitiate penalty imposed as sufficient material existed in the notice. ..... the said register through is not prescribed under the provision of the act or the rule, it is a private record showing the details of receipt, test & blending of oil of rp-m and .....