Judgment Search Results Home > Cases Phrase: central silk board act 1948 section 15a omitted Court: customs excise and service tax appellate tribunal cestat tamil nadu

K. Babu Rao and ors. Vs. Collector of Customs

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

Reported in : (1986)(8)LC519Tri(Chennai)

..... prepared and the goods were shown to the central silk board authorities for certifying as to the correctness of ..... articles being prohibited under law and the offence being an economic offence, the evidence and surrounding circumstances should be liberally construed in favour of the revenue and likewise the word 'attempt' occurring in section 113 of the act should be comprehensively construed and liberally interpreted so as to take within its ambit a situation as the one that obtains in the case and should not be confined to the straight jacket of ..... which the parties herein joined issue is with reference to the meaning and legal connotation of the word 'attempt' occurring in section 113 of the act and whether the circumstances of the case would bring the appellants within the mischief and ambit of "attempt" as envisaged by section 113 of the act.the learned counsel for the appellants placed strong reliance in the ruling of the supreme court in the case of state ..... the high courts have pronounced upon such a situation that such a statement would be hit by principles of section 24 of the evidence act and have emphasised that notwithstanding the admissibility of confessional statements, court should consider their acceptability as true and voluntary ..... the court to have been caused by any inducement, threat or promise, such as is mentioned in section 24 of the evidence act, it must be excluded and rejected brevi manu.therefore, according to the supreme court any confession should satisfy .....

Srf Limited and ors. Vs. Commissioner of Central Excise

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

Reported in : (1998)(61)ECC687

..... goods are to be classified under chapter heading 59.09 as held by the hon'ble vice-president; whether the matter requires to be remanded to the commissioner to decide the case in terms of the circular issued by the board under section 37b and in the principles laid down by the hon'ble supreme court and high court of gujarat as mentioned in para 38 of the orders passed by member (judicial); (ii) whether in the facts and circumstances' of ..... now, therefore, in exercise of the powers conferred under section 37b of the central excises and salt act, 1944 (1 of 1944) (henceforth referred to as the act) and for the purpose of ensuring uniformity in the classification of the said goods, the central board of excise and customs hereby orders that grey cotton canvas, cotton ducks, cotton tyre cord fabrics and cotton belting ..... 826/-has been demanded from the appellant company on various counts invoking the longer period of limitation under section 11(a) of the central excise act, 1944 and appellant company as also two employees of the company have also been levied personal penalties for ..... means article made wholly of commodity commercially known as plastics and not articles made from plastics along with other material of the contention of the petitioner that the plastic torch was covered by item 15a (2) were to prevail, one can bring any item not otherwise covered except the residuary t i 68 by mearly putting a small plastic tube in the manufacture of the items and contend that it is ..... 15a (2) .....

Coronation Arts and Crafts and B. Vs. Cce

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

Reported in : (2002)(83)ECC656

..... incidental or ancillary to the completion of a manufactured product or to do anything which is specified under the central excise and salt act, 1944, in relation to any goods, as amounting to manufacture 'job worker' includes a person or a manufacturer who manufactures a product or undertakes any process incidental or ancillary to the completion of a manufactured product or does anything which is specified under the said act, in relation to any goods, as amounting to manufacture from the raw material supplied by the other person ..... novo adjudication order in his order-in-original no.22/96 dated 30.12.96 after due analysis has clearly held that coronation litho works has manufactured only printed board and not "carton" which arose in the hands of scorers and laminators who were independent units and the relationship was on principal to principal ..... interpretation of the schedule to the ceta, 1985 reveals that the classification of a product should be determined according to the terms of the headings and any relative section or chapter notes and, provided such heading or notes do not otherwise require, according to the provisions of the other interpretation rules. ..... "inline with the above judgment, i view that the process of scoring or creasing the printed paper board as discussed earlier, brings into existence a new product, commercially known as 'printed cartons' in flattened ..... if the headings read in the light of section or chapter notes are clearly determinative of the classification, .....

Titanium Equipment and Anode Mfg. Vs. Collector of Central Excise

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

Reported in : (1995)(56)LC724Tri(Chennai)

..... question whether the duty demanded can be extended beyond six months under section 11a central excises & salt act proviso, the appellants have clearly, made out a case against it ..... collector of central excise 1994 (55) ecr 7 wherein the supreme court had held that the department can invoke longer period under section 11a central excises & salt act, 1944 only on establishing suppression of facts alongwith proof ..... not done so, the department was justified in demanding duty by invoking the longer period under section 11a, contended the learned sdr, citing the madras high court judgment in the case ..... the demand in this case is to be limited to six months under section 11a central excises & salt act, 1944. ..... a notice dated 18.11.1985 was issued by the superintendent of central excise to the appellant company directing them to show cause as to why the royalty so collected by the appellant company on behalf of nrdc from its customers should not be included in arriving at the total ..... in such circumstances, the department is not justified in invoking the longer period-see the supreme court decision in the case of tamil nadu housing board v. ..... dated 25.3.1983, the appellants had furnished to the department in pursuance of the departmental officers visit to their factory and verification of their records, copies of purchase orders, inter alia, of gwalior rayon silk mfg. ..... learned counsel, the appellants case is covered by ratio of supreme court, decision in the case of tamil nadu housing board v. .....

Chamundi Textiles Silk Mills Ltd. Vs. Commr. of Cus. (Export)

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

Reported in : (2005)(180)ELT135Tri(Chennai)

..... subjected to first check and samples thereof were drawn and forwarded to the central silk and technological research institute (cstri) [under central silk board, ministry of textiles, govt. ..... the only ground raised against re-export is a proposition that where any imported goods attracts section 111, re-export is not to be permitted.this ground is based on the hon'ble supreme court's ruling in the case of ..... which case certain goods imported without valid licence were held liable to confiscation under section 111 and the importer's request for permission to re-export the goods was ..... the imported goods did not offend any of the provisions of section 111 of the customs act, to be confiscated-the order of confiscation is therefore set ..... it confiscated the goods under sections iii(f) and (m) of the customs act with option for redemption thereof on payment of a ..... imposed on the party under section 112(a) of the act is integrally related to confiscation ..... while confirming the above order with them," the above letter, genuineness of which has not been disputed, clearly indicates that the importer was aware of the fact that 'mulberry raw silk' of any grade falling below 3a was chargeable to anti-dumping duty. ..... the importer under section 112 (a) of the act. ..... section 125 of the act. ..... are not liable to confiscation under section 111, the importer thereof is not liable to any penalty under section 112. ..... case, i have already exonerated the subject goods from the liability of confiscation under section 111. .....

Dyna Lamps and Glass Works Ltd. Vs. Commissioner of Customs

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

Reported in : (2003)LC41Tri(Chennai)

..... scc 669 wherein the supreme court had occasion to interpret the words "any other law" occurring in section 22(1) of the sick industrial companies (special provisions) act, 1985 and held that it covers even laws made under the state list and hence without the board's consent, arrears of sales tax under a state act, (orissa sales tax act) could not be recovered from the sick company during the continuance of the implementation of the scheme ..... 'ble apex court had occasion to interpret the words "any other law" occurring in section 22(1) of the sica, 1985 and the apex court has held that the term "any other law" covers even laws made under the state list and hence without the board's consent arrears of sales tax under a state act could not be recovered from the sick company during the continuance of the implementation of ..... in the judgment of the hon'ble supreme court (surpa) she submitted that, that was a case dealing with sales tax under the state act and the hon'ble apex court has ruled that recovery of the sales tax cannot be made without seeking the consent of the bifr. ..... the department could have pin pointed the responsibility for such lapses on the part of the concerned section rather than trying to defend their action by stating that the show cause notice has been issued well within time while at the same time admitting the fact though the show ..... consent of the bifr before proceeding with the case under the central excise as contended by the learned counsel for the appellants and. .....

Vadapalani Press Vs. Cce

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

Reported in : (2007)(116)ECC406

..... 1,15,01,708 (rupees one crore fifteen lakhs one thousand seven hundred and eight only) under section 11a(2) of central excise act, 1944; iii) i also hold them liable for paying interest on the duty confirmed above under section 11ab ibid from the day the duty becomes due to the day it gets paid; and iv) ..... 1957 reads as under: a dealer may, in support of his claim that he is not liable to pay tax under this act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of these goods out of the territory of india within the meaning of sub-section (3) of section 5, furnish to the prescribed authority a certificate in form 'h' duly filled, and signed by the exporter alongwith the evidence of export ..... to accept this contention inasmuch as the board's clarification as to the manner of exportation has to be understood conjointly with the relevant provisions of the central sales tax (registration and turnover) rules ..... ' customers were manufacturer-exporters, and not merchant-exporters, nothing contained in para 4.1.2 ibid or in the board's circulars was applicable to the "form-h" certificates produced by the appellants. ..... the board simplified the ..... that the interpretation given by learned sdr to the board's circular no. ..... the supplies made to any other domestic manufacturer who may or may not export its finished products.the clarification in the italicized sentences of para 4.1.2 were taken from the board's circular dt. ..... on the board's circulars .....

Motor Industries Company Ltd. Vs. Commissioner of C. Ex.

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

Reported in : (1999)(65)ECC632

..... /extended arm of mico and producing goods on behalf of mico; (ii) paid duty on a transfer price/procurement price of mico, and not on a value which had to be determined under the provisions of section 4 of central excises & salt act, 1944, which resulted in the undervaluation of filter inserts; (iii) deliberately camouflaged the transactions to be on principal to principal basis; and (iv) wilfully aided and abetted mico in a calculated manner, in adopting colourful and dubious methods of evasion of duty, by ..... that mico have by dubious and colourable methods, suppressed certain vital facts from the knowledge of the department with the sole intention of evading payment of duty, thereby attracting the extended period of limitation of proviso to section 11a of the central excises and salt act, 1944.therefore, it was alleged that the above mentioned other manufacturers these appellants herein had committed the offence specified in rule 209a ..... 438 (tribunal), para 5.2, the 3-member bench of the tribunal analysed the function of section 2(f) of central excises & salt act and thereafter analysed all the judgments which were there in existence and concluded that the clearance of three independent units cannot be clubbed together as there was no evidence of flow back of ..... they stated that they had taken valid registration certificate from ssi, including power from the karnataka electricity board in their own name.they had independent sales tax registration and central sales tax registrations. .....

Divisional Engineer, Telecom Vs. Commissioner of Customs Chennai

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

..... it was pleaded before the lower appellate authority that the order in original and the related records were misplaced by them.however, in terms of section 128(1) of the customs act, 1962, the appeal ought to have been filed within three months from the date of communication of the order in original and the period of three months is extendable by another three months provided the appellate authority is ..... m/s parson tools and plants reported in air 1975 sc 1039 quoted the observation that the authorities functioning under the sales tax act are merely administrative tribunals and not courts and section 14 of the limitation act, therefore, does not in terms apply to the proceedings before such tribunals. ..... 194 to hold that where a special or local law itself provides for a period of limitation for filing of appeal or application, and also provides for limited application and exercise of powers analogous to section 5 of the limitation act in that the authority under the act may entertain an application or appeal within the further period on proof of sufficient cause section 5 of the limitation act does not apply. ..... noting all these judgements the tribunal concluded that the limitation laid down under section 35g of the cea 1944 cannot be extended beyond the stipulated period laid down therein. 10. ..... vs.commissioner of central excise and customs, coimbatore reported in 1998 (28) rlt 73 (cegat) the findings recorded in paras 6 to 10 are reproduced below: 6. .....

Nathan Jewellers and ors. Vs. Collector of Customs

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

Reported in : (1994)(52)LC21Tri(Chennai)

..... has been short-levied or has been erroneously refunded by reason of collusion or any wilful misstate -ment or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect as if for the words "proper officer", the words "collector of customs'' and for the words "one year" and "six months" the words "five years" were substituted.a reading of this ..... even though the department received this letter, if in the opinion of the department that there was any violation of the post importation condition, rendering the goods liable for confiscation under section 111(o) of the act, entitling the department to initiate proceedings for short levy in terms of section 28 of the act, the proceedings should have been taken within six months from the date on which the department received the communication. ..... 44/84-customs, dated the 1st march, 1984 the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling within chapters 82 or 84 or 85 or 90 of the first schedule to the customs tariff act, 1975 (51 of 1975) and designed for use in the manufacture of gem and jewellery by the registered exporters of gem and jewellery and co-operative societies of goldsmiths and artisans, when imported ..... 15a (notification no.10/90-cus dated 1.2.1990) general exemption ..... 15a (notification no.10/90 cus .....