Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2001)(133)ELT711Tri(Chennai)
..... amounted to a process of manufacture and a new product came into existence they had suppressed the inclusion of its value in their clearances and hence they were liable to pay duty to rs.52,951/- under proviso to section 11 a (1) of the ce act and imposed equal amount of penalty under rule 173q of the ce rules.3. ..... the commissioner has noted that the appellants were carrying out the activity of manufacturing steel tubular poles which is classifiable under chapter subheading 7326.90 of the cet act as a ssi unit enjoying under notification no.175/86 and 1/93. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2003)(89)ECC462
..... such violation attracted section 111(o) of the act, which has been invoked by the commissioner for holding the goods to be liable for confiscation. ..... 10 lakhs on the party under section 112(a) of the act.hence this appeal.3. ld. ..... accordingly, the adjudicating authority held that the goods covered under the two bills of entry were liable to confiscation under section 111(o) of the customs act, and imposed a penalty of rs. ..... 10 lakhs under section 112(a) of the customs act. ..... it has however been observed that it is not possible to demand the duty on account of limitation under the proviso to section 28(1) of the customs act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1988)(17)ECC166
..... initially the allegation of the department in the show cause notice that the bangles were articles is accepted, then the respondents would not be guilty of contravention of section 16(3) and 8 (iii) of the gold control act, 1968 which was the only contravention alleged in the show cause notice.the learned counsel further stated that the appellate authority cannot improve the case for the department for the first ..... when the department after due investigation has proceeded on the basis that what had been seized were gold articles and on that basis fastened charge of contravention against the respondents under section 16 of the act, it is not open to the department, much less with to the appellate authority at the appellate stage for the first time to put forth new plea and charge to the detriment to the ..... it is a well settled proposition of law that in a given situation, when two views are possible, the view favourable to the party concerned who is accused of the offence under the act will have to be adopted the proceedings being penal in nature.apart from it, when the appellate authority has on the consideration of evidence given a finding that what was seized was not primary gold ..... as a matter of fact, the department alleges only contravention of section 16(3) of the act against the respondents on the ground that the respondents had not filed the necessary statutory declaration in respect of the ..... (air 1977 calcutta 468) has ..... the calcutta high court in the case of jay krishna saha .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)7STT174
..... 20,000/- (rupees twenty thousands only) in terms of section 35f(2) of the central excise act within a period of 4 weeks, whereupon there will be waiver of pre-deposit of balance amount of penalty and stay of recovery of the entire penalty. ..... 90,300/- imposed on the assessee in terms of section 76 of the finance act, 1994.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1985)LC634Tri(Chennai)
..... appeal under section 35b of the central excises and salt act, 1944 praying that in the circumstances stated therein, the tribunal will be pleased to order refund of the deposit of rs, 7866.67 preferred by the appellant, liquidator of m/s. t.s. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1993)(66)ELT414Tri(Chennai)
..... appeal under section 35b of the central excises and salt act, 1944 praying that in the circumstances stated therein, the tribunal will be pleased to order refund of the deposit of rs. ..... days in advance of the week next following, the additional payment made initially assumes the character of a deposit and it is not a duty of excise, refund of which would be covered by section 11b of the central excises and salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1990)(30)LC44Tri(Chennai)
..... cce, calcutta - reported in 1989 (40) elt 472 (tribunal) the relevant portion of which is reproduced below for convenience of reference: "to mount a deception with wrongful motives of evading duty, there must be a concealment of a fact or a material known only to the concealer; ..... when he approves the act in the full knowledge of the relevant particulars, to it, he cannot, in good faith, claim he has been deceived; that he may fail to use his knowledge will not detract from this statement." 5. ..... to succeed, the deception must keep the other person in dark so that he acquiesces in and endorses an unlawful act thinking that it is lawful. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2000)(68)ECC190
..... even the interim order under section 35f of the act was passed without proper consideration of the fact that the unit has already been declared as sick by bifr and operating agency appointed for fixing the rehabilitation package. ..... this, the entire amount was required to be pre-deposited in the said interim order and on failure thereof, the order impugned was passed dismissing the appeal for non-compliance under section 35f of the ce act 1944. ..... if no compliance report was made within the stipulated period, then the commissioner shall be entitled to dismiss the case for non-compliance under section 35f of the act.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)(125)ECC59
..... , wherein repairs/reconditioning or remaking of compressors was held to be not amounting to manufacture under section 2(f) of the central excise act.bombay cycle and motor agency ltd. v. ..... after hearing both sides and considering their submissions, we note that the question immediately arising for consideration is whether the above work undertaken by the appellants amounted to 'manufacture' under section 2(f) of the central excise act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1998)(62)ECC730
..... levied or paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement of suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if for the words "six ..... events and this position stands settled by the various judgments of the hon'ble supreme court and high courts and tribunals.he has pleaded that section 3 of the central excise act states "there shall be levied and collected in such a manner as has been prescribed duties of excise of all excisable goods other than salt which are produced and manufactured ..... high court of andhra pradesh passed the following order: on condition that the petitioners pay excise duty under item 19(1) of the first schedule to the central excise and salt act and furnish bank guarantee for the balance of excise duty payable at the rate of 30 per cent the respondent herein namely the assistant collector of central excise be and hereby ..... cc wherein the hon'ble high court of calcutta had held that pre-deposit of duty pending hearing of an appeal by the appellate authority under the customs act is not payment of duty but only a deposit and therefore, the limitations under section 27 of the customs act, 1962 (which corresponds to section 11b of the ce act) is not applicable, he submitted that in this case too, the moneys were .....
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