Judgment Search Results Home > Cases Phrase: bihar appropriation act 2005 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 369 results (0.240 seconds)

Bihar State Export Corporation Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(163)ELT462Tri(Mum.)bai

..... adjudicating on the notice, the commissioner accepted that section 7 of the erstwhile sugar promotion act, 1958 did not apply, the act having been repealed but found contravention of the provisions of notification 40/01 and of rule 18 of the central excise rules. ..... the notice issued to both the party demanded duty in terms of notification under the sugar promotion act, 1958 on the ground that the sugar in question was not shown to have been exported and proposed penalty. ..... it is also contended that the manufactured had cleared the goods from the factory on payment of appropriate excise duty. ..... no duty was payable in terms of that act and that the goods in fact had been exported to nepal through the customs station at raxaul, bihar. ..... the demand was not sustainable, when the act itself has been repealed before the sugar was cleared from the factory, as accepted by the commissioner who dropped the demand for duty. ..... among these was that the sugar promotion act, 1958 has been repealed in january 1977. ..... it sold a consignment of sugar manufactured by it to bihar state export corporation ltd, in pursuance of a advice release order issued by the department of food and civil supplies of the government of india. ..... as we have narrated, the notice demanded duty in terms of section 7 of the sugar export promotion act, 1958. .....

Baliram Padmakar Thakur Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(89)LC185Tri(Mum.)bai

..... he has recorded that if the accused was wrongfully detained he may take appropriate action against the officers. ..... uoi 1996 (62) ecr 366 (sc) the supreme court confirmed the imposition of penalty on sukhawani under foreign exchange regulation act solely on the basis of statement of another person, who said he had been given the currency by sukhawani. ..... state of bihar air 1964 (2) elt 344 and the tribunal's decision in k.i. ..... state of bihar. ..... on that occasion the magistrate records the contention raised before him that koli was illegally detained on 12.7.1992 onwards but does not proceed to act further upon it. ..... notices were issued proposing confiscation of the vessel and penalty on the persons concerned in the order impugned in the appeal the collector imposed penalty under section 112 of the act of rs. .....

Pluto Plastics Pvt. Ltd. and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... (viii) interest under rule 571(5) read with section 11ab of central excise act, 1944 should not be demanded from then) so evaded on payment of duty at appropriate rate for the relevant period. ..... 1,00,000/- paid by the appellant vide tr6 challan no.35 dated 25.01.1999 should not be appropriated/adjusted against their liabilities towards duty, fine and penalty. ..... 8,63,100/- as detailed in annexure 'd' should not be demanded and recovered from there under the provisions of section 11a of the act on modvatable inputs returned as such by the job workers totally weighing 1,38,881.5 kgs, valued at rs. ..... 47,58,909/- on the appellants, a penalty of rs 4 lakhs on shri.nitin mehta, director of the appellant and ordered appropriation of rs. ..... 13,578/- should not be demanded and recovered from them under the provisions of section 11a of the act on modvatable inputs vis. ..... penalty should not be imposed on them under rule 173q arid/or rule 571(1)4 and rule 9(2) and rule 226 of central excise rules, 1944 read with section 11 ac of central excise act, 1944. ..... without the actual receipt of accompanying inputs, should not be disallowed and recovered from them under rule 571 (2) of central excise rules, 1944 read with proviso to sub-section (1) of section 11a of central excise act,, 1944. ..... the course of investigation, statements of various concerned persons were recorded under the provisions of section 14 of central excise act, 1944. ..... under chapter 39 of the schedule to the central excise tariff act, 1985. .....

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... rules, 2004 effective from 1.3.03 : explanation - for the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and paid on or after the 1st day of april, 2000, may be utilized towards payment of duty of excise leviable under the first schedule or the second schedule to the central excise tariff ..... against documents not prescribed for the purpose.the ld counsel for the respondents submits that ceat had validly taken the credit against appropriate prescribed documents; the same was utilized as per the notification no.13/03 nt issued by the government . ..... 7/16/2003- cx dated 6.3.03, the cbec had also clarified that it was considered appropriate not to put any cap on the use of the aed (gsi) credit accruing ..... by section 88 of finance act 2004, this explanation was retrospectively amended to prohibit use of credit of aed (gsi) earned prior to 1.4.2000 for payment of bed.vide finance act 2005, government directed that such credit utilized for payment of bed shall be paid back in 36 equal instalments alongwith interest @ 13%.ceat therefore paid the credit of aed (gsi) so utilized ..... m/s balakrishna industries ltd seeks relief by way of appropriate orders of this tribunal against the impugned order which demanded such aed earned prior to 1.4.2000 and utilized for payment of bed in terms of rule 3(6)(b) of cenvat credit rules,2002 (ccr) as .....

Commissioner of Customs and Vs. Saibaba Ship Breaking

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC447

..... it imported a ship, beached it at port alang removed from it salvageable materials and parts, and thereafter reduced the ship to scrap, such scrap being cleared on payment of excise duty applicable to the appropriate headings any of the chapters from 72 to 81 of the tariff. ..... broken up, the fuel and stores are removed on payment of appropriate duty of customs, including additional duty of customs. ..... vessel's machinery and engines would be regarded as forming an integral part of the vessel and classifiable under heading 89.08 but other remaining fuel, oil and ship stores were classifiable in their own appropriate heading. ..... submission filed by chaudhry industries are these: when the ship is imported for breaking up, these goods as defined in sub-section (2) of section 22 of the act form part of the ship and are therefore part of the inputs. ..... arose: (i) whether the items emerging during the course of ship breaking falling outside the ambit of section xv of the schedule to the central excise tariff act, 1985 would be treated as excisable and are chargeable to central excise duty. ..... interpretation of the word 'raw material' occurring in bihar finance act, 1981. ..... view has been taken that the goods and materials recovered during the course of ship breaking which are outside the ambit of section xv of the schedule to the central excise tariff act, 1985, are non-excisable goods as there is no entry in the tariff which describes the act of obtaining these items as an activity of manufacture. .....

M/S. Sanvijay Rolling and Engineering Limited Vs. Commissioner of Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... commissioner of central excise, bihar reported in 2005 (183) elt 239 (s.c. ..... further, we find that the commissioner (appeals) dismissed the appeal for non-compliance with the provisions of section 35f of the central act without going into the merits of the appeal. .....

Bhilwara Spinners Ltd Vs. Commissioner of Customs (Export), Mumbai.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... he has pointed out that section 3a of the customs tariff act, whereunder sad was levied during the period of dispute, was omitted from the statute under the finance act, 2005 without any saving clause and therefore, at this stage, no sad is recoverable from the appellant. 15. ..... 29/97-cus had been appropriated towards demand of bcd in terms of notification no. ..... the conversion from 0 % duty epcg scheme to 10% duty epcg scheme ordered by the licensing authority had been given effect to by the assistant commissioner of customs (export promotion), new customs house, mumbai, who, in a letter dated 21.10.2005, informed the assessee that the cvd paid by them on the capital goods in terms of notification no. ..... in this connection, the learned counsel has argued that the omission of section 3a from the customs tariff act without any saving clause was not even saved by section 6 of the general clauses act, 1897 inasmuch as omission is different from repeal. ..... of the dispute, the jurisdictional commissioners of customs (new customs house and air cargo complex, mumbai) confirmed the demands of duty against the assessee, ordered confiscation of the goods under section 111 (o) of the customs act, imposed redemption fines in lieu of such confiscation under section 125 of the customs act and imposed penalties under section 112 of the act. 3. ..... according to him, the departments proceedings for recovery of sad on the imported goods are saved by the relevant provisions of the general clauses act, 1897. 16. .....

Tata Consultancy Services Ltd. Vs. Commissioner of Central Excise and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... services provided to a sez or unit in the sez is deemed as export as per the provisions of section 2 (m) (ii) of the sez act, 2005 and as per rule 31 of the sez rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the sez. ..... as per section 51 of the said sez act, the said provisions prevail over the provisions contained in any other law for the time being in force. ..... mean that in a case where service tax liability has been discharged, the appellant is not eligible or not entitle for refund of the service tax paid under the provisions of section 11b of the central excise act, 1944 read with section 83 of the finance act, 1994. ..... 09/2009-st exempts the taxable services specified in clause (105) of section 65 of the finance act, 1994 which are provided in relation to the authorized operations in a sez and received by a developer or units of a sez, whether or not the said taxable services are provided inside the sez, from the whole of the service tax leviable thereon under section 66 of the finance act, 1994. ..... 09/2009-st dated 3.3.2009, the appellants were certainly eligible for refund under section 11b of the central excise act, 1944. .....

Bhor Industries Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(192)ELT347Tri(Mum.)bai

1. nobody is present inspite of today's notice of hearing having been sent to the appellants well in advance. accordingly, we have heard shri. sanjay singhal, ld. jdr.2. the issue involved in the present appeal is excitability and classification of waste and scrap of released paper. the authorities below have classified the said waste & scrap under heading 4702.90 and has confirmed the demand of rs. 7762/- and has imposed personal penalty of identical amount under section 11ac of the act. seized goods worth rs. 81,387.50 were also confiscated with an option to redeem to same on payment of redemption fine of rs 16,000/-parle biscuits ltd. v. commissioner of central excise has held that waste paper is classifiable under sub-heading 4702.90 of central excise tariff act, 1985. accordingly, by following the said decision, we hold the classification of the goods under heading 4702.90 and consequently confirm the demand of duty. however, as the appellant was contested on the legal issued on bonafide belief that the waste and scrap of paper is not excisable, we set aside penalty imposed upon the appellant and the confiscation of the goods.

Bhor Steelpgrip Tapes Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC265

..... 1.91 crores towards differential duty, imposed an equal amount as penalty under section 11ac and rule 173q of central excise act and rules respectively. ..... he argued that in so far as of discounts passed on by way of credit notes they are clearly inadmissible under section 4 of the act. ..... the dispute revolves round valuation of goods for the purpose of assessment under section 4 of central excise act. .....