Judgment Search Results Home > Cases Phrase: armed forces tribunal act 2007 section 33 exclusion of jurisdiction of civil cases Court: customs excise and service tax appellate tribunal cestat mumbai

The Oriental Construction Co. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC400

..... of power, or is ordinarily so carried on - but does not include a mine subject to the operation of [the mines act, 1952 (35 of 1952)] (355 of 111952), or a mobile unit belonging to the armed forces of the union, railways running shed or a hotel, restaurant or eating place. [ explanation 1 - for computing the number of ..... of structurals and machineries (bokaro) private ltd. v. collector of central excise . it is submitted on behalf of the revenue that there are conflicting views taken by the tribunal and that such conflicting vies have been taken even after the impugned order. in one of these subsequent judgments, in the case of richardson & cruddas (1972) ltd. ..... followed the apex court decision in a.p. state electricity board v.collector in the case of mahindra & mahindra ltd. cited supra, the bench has distinguished the tribunal's decision in aruna industries v. collector 1996 (25) elt 580 in which it was held that fabrication of structures at the construction site cannot be considered as .....

Heilenlab Vs. Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(72)ECC448

..... between seller and purchaser but about meaning of word "commission" and that is not the question in this case before the tribunal. it was emphatically argued that in similar circumstances bombay high court in the case of uoi v. mahindra and mahindra (wrongly ..... first part. (3) the agreement shall be effective from the 1st day of september, 1997. (4) this agreement shall remain in force upto 31st march, 2000 and shall be renewed thereafter as may be mutually agreed, if both the parties so desire. (5) ..... and settle the difficulties arising under expiry and breakages. the transaction between the parties were on principal to principal basis and at arms length. reliance of the case of coromandel fertilisers v. uoi was wrong inasmuch as in that case question was not at ..... marketing & selling the products manufactured by the party of the first part. (2) the party of the second part shall act as a wholesale dealer and marketing and selling of the goods of the party of the first part for the sale of .....

Yakub Ibrahim Yusuf Vs. Commissioner of Customs, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... accordance with law. aggrieved by this, the department filed reference application no.17 of 2001 before the hon ble high court raising certain important question of law. the tribunal vide its order no.c-i/1746/01-wzb dated 13.7.2001 in an application filed by the appellant directed the department to implement its earlier order dated ..... duty and charges payable in respect of such goods.] from the above, it follows that the prohibition relates to goods which cannot be imported by any one, such as arms, ammunition, addictive substance viz. drugs. the intention behind the provisions of section 125 is clear that import of such goods under any circumstances would cause danger to the health ..... office adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this act or under any other law for the time being in force, and shall in the case of any other goods, give to the owner of the goods [ or, where such owner is not known, the person from whose .....

Gopal Rama Chougule Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(117)ELT684Tri(Mum.)bai

..... of kolambekar continued to be made through out the proceedings including at the time of hearing before the collector as also before the tribunal. it is his case that he has been victimized firstly by the smugglers and secondly by the police as also the customs. ..... tempo. it is his claim in the statement that some persons had hired his vehicle for carriage of wood but that they had forced him to get out of the tempo and had taken away the tempo forcibly. it is for this reason he had gone ..... goods were belonging to kolambekar. the ld. advocate submitted that he was in possession of a valid licence under the arms act. it is also not disputed that the gun was in the tempo but for rendering the weapon to confiscation, the ..... no cavities existed in the tempo. the confiscation was therefore an adjuged under sub-section (2) of section 115 of the customs act. such confiscation cannot be adjudged where the owner the agent or the person incharge proves that the vehicle was used without their knowledge .....

Commissioner of Central Excise Vs. Vicco Laboratories

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT572Tri(Mum.)bai

..... not arise.4. in the national power co. ltd. (supra) judgment the hon'ble supreme court held that the tribunal was competent to examine the question of law which question had not earlier been raised during the original proceedings.5. we ..... ayurvedic medicines. in this respect even the first two witnesses who were examined on behalf of the defendants were ultimately forced, much against their inclination, to concede that these products were prescribed by doctors and sold by them under doctor's ..... .6.1976 wherein, it was held that the transaction between the manufacturer and its sole selling agent was not at arms length. in the meanwhile, in or about september 1975, the assessees started contending that no excise duty was payable ..... form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti .....

Liberty Oil Mills Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)LC654Tri(Mum.)bai

..... contention the advocate relied on para 295 of i.t.c. handbook of rules and procedures 1977-78 which specifically mentions the health laws, drug control act, arms act, explosives act, excise act, etc., as examples of prohibitions under other laws. but this paragraph in the handbook is of a clarificatory nature and is to the effect that ..... policy. shri banatwala further argued that the imports (control) order 1955 would not affect the appellants rights under ogl no. 4. he also pleaded that the tribunal should issue the detention certificate to the appellants for claiming relief from the wharf rent charged by the bombay port trust. with permission shri pal submitted that ..... condition stipulates that the ogl is without prejudice to the application to any goods of any other prohibition or regulation affecting the import that may be in forced at the time when such goods are imported. the collector interpreted this condition to mean that since the import of copra was canalised through the stc for .....

Kekinbhai J. Thakkar Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(20)LC194Tri(Mum.)bai

..... preamble to the collector (appeals) order. but then the law is clear and unambiguous.it admits of no doubt. after the coming into force of the finance act of 1984 no appeal lies to the tribunal against the order passed by the collector (appeals) if that order relates to any goods imported or exported as baggage.6. in the ..... by the collector of customs (appeals), bombay.2. this appeal was listed for short hearing to-day. the short hearing was for the purpose of satisfying the tribunal as to the maintainability of the appeal.3. the appellant claimed clearance of a revolver as baggage item. the asstt. collector ordered confiscation relying on the public notice ..... as the earlier public notice no. 27 as itc (pn)/80 dated 15-7-1980 which according to the asstt. collector imposed prohibition for the import of fire-arm without valid import licence as baggage item. on appeal, the collector (appeals) confirmed the order and rejected the appeal. against this order the present appellant has filed this .....

Tex-age and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(115)ECC169

..... correct position. the statements are based on the basis of purchase bills etc recovered, statements of warehouse keeper etc and therefore cannot be totally discarded. the tribunal decisions cited by the applicants are not relevant as in this case the remittance itself is in doubt as in all cases the consignments have not reached ..... any evidence to discard the same and the best evidence is documents and payments relating to transaction itself. reference was also made to the decision of the tribunal in the case of commissioner of customs, kandla v. dimple overseas in which it was held that since full remittance was received from banking channels, declaration ..... the goods. it was further submitted that penalties have been imposed under section 113(i) & (iii) of the customs act, 1962. section 113(i) relates to goods in respect of which any prohibition is in force, while section 113(iii) relates to any other goods. therefore, the commissioner should have given positive findings whether the goods .....

Nitco Tiles Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(92)ECC414

..... has resulted because the appellant cu trough blocks into regular blocks and polished them. each of these processes were held in the earlier decisions of the tribunal not to be manufacture. the departmental representative is not able to show that reinforcement with fibreglass and resin coating themselves constitute processes of manufacture, i do ..... therefore the tiles are classifiable under ceta sub-heading 2504.31 attracting duty at the appropriate rate. the plea of the appellants that the individual electromotive force of any of the machines installed in the cutting section does not exceed 10hp and this is sufficient for classification under ceta sub-heading 2504.39 ..... appellants proposing recovery of duty of rs. 31,03,303/- on marble slabs, tiles and novelty items under the proviso to section 11a(1) of the act, proposing confiscation of seized marble slabs and tiles, marble articles, and proposing recovery of interest and imposition of penalty.the notice was adjudicated by the commissioner .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... in the high court's directions. while the hon'ble high court in writ cases has powers to travel beyond the limits of the customs act, 1962, this tribunal is a creature of the statute and cannot go beyond the limitations prescribed by the statute. this is accepted by the delhi high court in ..... government of india. significantly even after coming into force the import policy am. 82, the three collectorates namely, bombay, calcutta as well as ahmedabad (kandla) cleared industrial variety of coconut oil without raising any objection ..... during the policy am. 81 the industrial coconut oil was not canalised and what was canalised was only edible variety of coconut oil. there appears some force in this contention. reference has been already made to the various orders passed by the bombay collectorate, ahmedabad collectorate, calcutta collectorate, the board and the .....