Judgment Search Results Home > Cases Phrase: bayaluseeme development board act 1994 section 23 power to borrow Court: customs excise and service tax appellate tribunal cestat Page 1 of about 6 results (0.117 seconds)

Ge India Technology Centre Pvt. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC38

..... cc, bangalore , where in it was held that in case of export oriented unit for the purpose of adjudication under section 122 of customs act, 1962 any matter against such 100% eou is to be adjudicated only after referring the same to the development commissioner. ..... he also emphasised the point that once the permission is given by the development commissioner and board of approvals, the same cannot be questioned by the customs authorities. ..... the import was affected after approvals from the development commissioner and subsequent approval of the board of approvals. ..... at this point, we have to keep in mind the fact that the development commissioner and the board of approvals have given their approval for the import of these materials to the appellants ..... the learned sdr pointed out that the approval by the board of approvals was not there at the time of import of the impugned ..... as regards the post-facto approval from the board of approvals, the learned advocate relied on apex court's decision in auto tractors ltd. ..... if the customs do not agree with the board of approvals decision, they should take it up separately at appropriate ..... the post-facto approval from the board of approvals for import of the said goods was not accepted by the adjudicating authority.hence, he passed an order demanding duty of ..... the board of approvals is also a wing of the government of ..... the board of approvals has allowed the appellants to import the goods for use in their unit, the customs authorities cannot question the .....

Diambel N.V. Antwerk Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)(124)ECC201

..... section 3(3) of the foreign trade (development and regulation) act, 1992 provides that "all goods to which any order under sub-section (2) shall be deemed the goods the import or export of which has been prohibited under section 11 of the customs act, 1962 and all the provisions of that act shall have the effect accordingly.shaikh mohammed omer v. ..... v.collector of customs, calcutta and ors.commissioner to bring in any restriction on import or export to be a prohibition was not upheld by the tribunal in the case of gauri enterprises wherein considering the objectives of the new exim act, and the earlier itc act, the tribunal held as follows: (h) a perusal of hon'ble supreme court decision in the case of sheikh mohammed umar indicates that the apex court has held therein: (i) "jury maid" the mare under ..... in the case of mafatlal industries 1997 (89) elt 247 (sc) and borrow a phrase from the same, ascribed to thomas jefferson as far back as 1816, "laws and institutions must go hand in hand with the process of the human mind...as manners and opinions change with the change of circumstances," to find that when cataclysmic change in circumstances have occurred, due to the change in objects and reasons of 1992 act then to resort to absolute confiscation should be an exception and ..... (i) the central board of excise & customs vide circular no. .....

Rakesh Kumar Bhagat Vs. Commissioner of Customs, New

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(82)ECC803

..... adjudicating authority had supported his jurisdiction by an office order dated 2-11-1998 of the chief commissioner; that under the provisions of the customs act, chief commissioner cannot shift and confer jurisdiction on another commissioner because under section 6 he has been given the power of a commissioner and not that of central board of excise & customs (cbec) or of the central government; that no notification under section 4 of the customs act has been issued empowering the chief commissioner to appoint commissioner. ..... also do not find any substance in the submission of the learned advocate that prior clearance from the development commissioner was required before raising demand and imposing penalties. ..... (t) = 2001 (45) rlt 1020 (cegat) wherein it was held that show cause notice can be adjudicated in respect of removal of goods without payment of duty only after referring the matter to board of approval/development commissioner. ..... where the goods were assessed on an into bond bill of entry for the purpose of being warehoused.3.5 he continued his submission by saying that since the department did not obtain any clearance from the development commissioner before raising demand etc. ..... 307/5/97 ftt, dated 6-8-97 no approval of development commissioner is required; that further the circular referred to demand of duty on account of debonding ..... 20-11-1995, on issue like the fulfilment of export obligations action has to be initiated in consultation with the development commissioner. .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... order-in-original made by the additional commissioner was without jurisdiction since section 73 of the said act empowered only the assistant commissioner/deputy commissioner to make such order as the appropriate authority, on the ground that section 12e of the central excise act, which was made applicable to the matters relating to service tax by virtue of section 83 of the said finance act, 1994, empowered a central excise officer to exercise the powers and discharge the duties of any other central excise officer ..... nature of advisory or consultancy services and that the statutory definition of "consulting engineer" which referred to professionally qualified engineers or an engineering firm did not apply to a company.2.2 relying upon the circular dated 2.7.97 issued by the central board of excise and customs (cbec) and trade notice dated 4.7.97 regarding service tax on consultancy services in engineering clarifying that consultancy engineers shall include self-employed, professionally qualified engineer who may or may not have ..... for the most difficult product problems the appellant had to internally call upon effective backup support from the research and developments.12.8 as provided by clause 2 of appendix 2 of the technical support agreement which related to emergency support services, the supplier i.e, the appellant undertook to provide, on a twenty four hour, year round basis, an emergency support service for the nss .....

Himalya International Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(86)ECC637

..... ld.counsel points out that the circular as well as the bangalore bench of this tribunal have held that in cases where goods are cleared to dta by an eou without the same being allowed by the development commissioner, duty applicable would be in terms of section 3(1) of the central excise act, that is to say, the rate of duty payable by an non-eou manufacturer in respect of sales for domestic consumption.4. ld. ..... interpretation canvassed by the appellants would create an anomalous situation wherein an eou would pay a higher rate of duty in respect of supplies made to dta with the permission of the development commissioner and a lesser rate of duty in respect of goods sold in excess of the permission for clearance to dta. ..... both tribunal's decision in the case of kuntal granites and circular of the board are based on the decision of the apex court in the case of siv industries ltd. ..... facts of siv industries were quite different from a case of sale to dta by an eou without obtaining permission from the development commissioner.6. ..... dispute in the present appeal is about the rate of duty applicable to goods which are cleared from eou without obtaining the permission of the development commissioner. ..... the impugned order duty has been imposed at the rate mentioned in proviso to section 3(1) of the central excise act.2. ..... the appellants' case for stay is prima facie covered by the decision of this tribunal in the case of kuntal granites and the circular of the board, the waiver sought is granted. .....

Forbes Gokak Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(102)ECC257

..... the dta clearances are being effected on the basis of the permissions given by the assistant development commissioner, cochin export processing zone, sub-office, bangalore, from time to time. ..... they had been importing the same regularly from 1994 and there was no question of suppression of any fact in the matter.2. ..... the appellants' contention is that in terms of the board's circular and clarification, if consumables are used, then they are not disentitled from the benefit of the notification. ..... in terms of the board's circular no. ..... the appellant is a 100% eou engaged in the manufacture of combed grey cotton yarn of various counts falling under ch 5205 of the schedule to cet act. .....

Forest Industries Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1996)(83)ELT570Tri(Chennai)

..... - for the purposes of determining the value of clearances under this notification, in respect of chinaware or porcelainware or both, where a manufacturer gets such chinaware or porcelainware or both fired in a kiln belonging to or maintained by a pottery development centre run by the central government or a state government or by the khadi and village industries commission, the value of the x x x" he pleaded that unless the brand name is actually affixed shown to be affixed on the goods fabricated by them ..... where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the said rules, or under sub-section (1) to section 5a of the central excises and salt act, 1944 (1 of 1944), shall not be taken into account. ..... shall be applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the khadi and village industries commission, the state khadi and village industries board, the national small industries corporation or the state small industries development corporation. ..... for the purposes of this notification, the expression 'value' means either the value as determined in accordance with the provisions of section 4 of the central excises and salt act, 1944 (i of 1944) or, as the case may be, according to the tariff values fixed or altered under section 3 of the said act explanation ii. .....

Commissioner of Central Excise Vs. Princess Prints

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... cce, belgaum as reported in 2001 (43) rlt 829 held that "jurisdiction - 100% eou - commissioner to adjudicate show cause notice in respect of removal of goods without payment of duty by 100% eou only after referring the matter to board of approval/development commissioner or after considering the cbec's order in this regard. ..... cce, new delhi equivalent to duty amount - limit fixed under section 11ac of central excise act, 1944 is the maximum limit and it is not mandatory that in all cases such maximum should be imposed as penalty - authority is having a discretion to impose lesser penalty. ..... the commissioner (appeals), as an appellate authority, is vested with all the powers to accept the documents which were also within the department's control. ..... the plea taken by the revenue that the evidence should have been produced before the original authority is not a correct ground as the commissioner (appeals) has the power to accept evidence and scrutinize the case in terms of law. ..... 5406.29 of the schedule to the ce tariff of 1985 and manufactured out of wholly indigenous raw materials on 20-9-2000 & 28-9-2000 and 13-10-2000, 30-10-2000 & 11-12-2000 act and cleared under cover of a.r. .....

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

..... this notification reads as follows:in exercise of the powers conferred by sub-section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of supply of a goods carriage, without transferring right of possession and effective control of such goods carriage, referred to in sub-clause (zzzzj) of clause (105) of section 65 of the finance act, provided by any person to a goods transport agency for use by the said goods ..... as regards remaining appeals, namely, st/652, 653, 691, 692/08 & st/102/09, the impugned demands were raised on freight charges paid to truck owners in internal movement of iron products within the mine area and for development of mine by lifting the waste materials in hired trucks. ..... the cbec circular dated 12.11.2007 had classified the said activity with in the mine area as coming under "cargo handling service", which excluded export goods and the commissioner, contrary to the instructions of the board had classified the same under gta. .....

Mac Laboratories (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)LC305Tri(Delhi)

..... also expounds the meaning of the word parenteral and it also expresses his opinion in the shape of answers to questions to explain different methods of administration, effects, routes and the research and development that have gone into alternative routes of administration of drugs, the effect on metabolism and the efficacy of new route administration of drugs already in use.similarly, the affidavit given by mr. c.y ..... to a question from the bench, he reiterated that although provisions for making demands are present in the law, it would not be permissible to issue demands for past periods in a case like this in which the assessee acted in accordance with the law and after placing all the facts and obtaining approval of the assessment and exemption from the central excise. ..... excise, therefore, are estopped from demanding and recovering duty for the past periods retrospectively revising the classification, when the appellant has no power to recover the duty now demanded from him and which is more than what he recovered from his customers. ..... we can see none of this in these proceedings.in fact, we would even say that the assistant collector exceeded his powers by saying that there had been wilful misstatement and suppression of facts when the notices of demand did not charge the assessee with ..... year period in rule 10 or section 11a of central excises and salt act, 1944 is not applicable. ..... he cited the central board of excise & customs decision in fertilizer corporation ( ..... 1994 (cegat) : .....