Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC618Tri(Delhi)
..... of the case as also huge stakes of revenue involved in this bunch of appeals, i agree with my learned brother that this matter along with all the connected matters should be taken up for out of turn hearing.date for out of turn hearing to be fixed in the open court after taking into account the convenience of various parties and their counsels concerned. ..... of such disposal in a clandestine manner by itself is such that it will not be possible to prove the offence by the department with mathematical precision nor can it be accepted that the sale proceedings of clandestine sales will be reflected ..... not been able to bring on record any satisfactory prima facie evidence regarding the financial soundness of the applicant so that he is in a position to deposit the entire amount of penalty or even part of it for the purposes of section 129e of the customs act. ..... made use of at the time of final decision of the appeal, it certainly cannot be made use of at the time of deciding the stay application ..... gone through the affidavit dated 4-8-1993 of the collector of customs, bombay, rebuttal of evidence of the applicant dated 4-11-1993 and the parawise comments ..... - maharashtra tubes ..... he has further submitted that a case against the appellants regarding alleged defrauding of vijay bank has been withdrawn by the cbi before the karnataka high court vide the high court order dated ..... part of his wealth in the name of his brother, shri thimmayya and established a poultry farm at sholapur in maharashtra. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
..... section 9c of the central excise act, 1944 enables a court, in any prosecution for an offence under the act which requires a culpable mental state on the part of the accused, to presume the existence of such mental state and the burden will be on the accused to prove that he had no such mental state with respect to the act charged as an offence ..... issued clearly indicates that the central government intended to switch over from ad valorem basis to a system which did not involve any valuation dispute and by which duty could be levied on a definite and certain basis with reference to an amount or figure available from time to time, (ii) the plain language of the notification clearly shows the intention to impose duty based entirely on the "maximum price" declared and ..... at the top are the following words :after 1st may 1983 bombay branch 21-6-1983a = bombay city (retailers association -maharashtra/gujarat markets, with 10% to 12% profit and 3% to 2% e.t.b = u/c maharashtra/gujarat market with 15% the document mentions the price of 20 itc brands separately in ..... such price as the maximum retail price and thereafter the retail traders decide not to adhere to the price line fixed by the manufacturer, no proceedings can be taken against the manufacturer under section 11a of the act because in such a case it cannot be said that there was any short levy or short payment of excise duty or making any false declaration. ..... (control) order, 1955 fix the maximum prices or rates at which any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)(120)ECC160
..... the course of inquiry, the police found that shri basant raj and shri bharat kumar jain (the present appellant) were involved in commission of the offences and were, therefore, arrested and remanded to judicial custody.2.1 on 04.05.1991, on receiving of information from the superintendent of police, pali, the customs officers examined the record on ..... magistrate stating that, it was a case of violation of section 111 of the customs act, 1962 read with section 3 of import-export (control) act, 1947 and sections 13 and 67 of foreign exchange regulation act, 1973 for which power of investigation was not vested in police, but ..... , the silver, being not a prohibited item, was freely available in india.3.1 it appears that a preliminary objection was made on behalf of the present appellant against the show cause notice dated 12.05.1997, on the ground that seizure was made by the police officers and not by the customs officers and, therefore, there ..... kumar jain used to talk in a low voice in respect of silver and they used to talk about receiving the silver from pakistan, bombay and gujarat through sea; that he thought that they were talking about smuggled silver boxes, clearly show the involvement of the present appellant. ..... section 110(2) which may restrict the power of the competent authority to initiate proceedings under section 124 upto a certain ..... was originally seized by the police officers, the commissioner, relying upon the decision of hon'ble the supreme court in state of maharashtra v. .....
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