Judgment Search Results Home > Cases Phrase: dehra dun act 1871 Court: customs excise and service tax appellate tribunal cestat mumbai Page 3 of about 2,570 results (0.281 seconds)

Smt. Dina P. Desai, Shri Rajiv P. Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... statement made on 29.6.90 by pramod were correct. on 27.11.90 a show cause notice were issued charging the appellants for violation of various provisions of customs act. replies were filed. after hearing personally and after having cross examined certain witnesses by the appellants advocate, the impugned order has been passed. hence the four appeals.3. ..... re-making into new ornaments. he also mentioned that gold was at the relevant time is a prohibited in time as provided under section 13 of the foreign exchange act. the manner of concealment of the gold ornament speaks volumes about the intention and also lagdi having marking of 9999. he even put one more point that if ..... 7. the case cited by shri kapadia is not relatable to the gold. as far as gold is concerned there is a specific provisions in the foreign exchange regulations act, 1973 in the form of section 13 which prohibited such importation.8. it is true that during the course of the argument shri kapadia made arguments relating to .....

Dawn Miles Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(118)ELT541Tri(Mum.)bai

..... for rectification of mistake the face of the record or under section 35g for reference to the high court (this has been modified under the finance act, 1999). therefore after the decision of the tribunal only in terms of section 35c (2) the jurisdiction of the tribunal could be invoked for rectifying any mistake apparent on ..... me as i do not have powers to review the above orders passed by the tribunal. the powers of the tribunal are delineated in section 35b of the central excise act. that provision does not provide for any review by this tribunal. no doubt the orders of the tribunal could be brought again before the tribunal under section 35c(2) ..... india who by the order dated 8-6-1994. the government accordingly held that the case is not maintainable before the central government under section 35ee of the central excise act. however, it is open to the party to move an appeal before appropriate forum if so advised.3. in the third appeal (e/598/94-bom) also the two .....

Commissioner of Central Excise Vs. Equity Bearing P. Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(71)ECC361

1. These two applications sought stay of the operation of the Commissioner (Appeals)' order. The respondents were not present but had sent submissions seeking disposal. On perusal of the proceedings it appeared that the issue being short, the appeals themselves could be taken up for disposal. This was done after hearing Shri Choubey, JDR for the appellant Commissioner.2. The Asstt. Commissioner in the impugned order had confiscated goods valued at Rs. 1,50,000 which were fully finished which goods had not been entered either the statutory registers or private registers. He had imposed penalty of Rs. 3 lakhs on the assessee unit and of Rs. two lakhs on Shri Sandip Damani, Director thereof. Against this order, the aggrieved persons filed the appeals. The Commissioner (Appeals) made the following observations: I find that in the present case the goods have been seized and subsequently confiscated only for the reason that the appellants did not account for the excisable final product in t...

Dyna Hitech Power Systems Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(121)ELT121Tri(Mum.)bai

..... regard, and investigations were carried out by preventive staff of div. k iii.the statement of purchase manager shri raju kishandas bhatia, under section 14 of central excise act, it disclosed that between october, 1989 to november, 1991, appellant factor}' has received subsidiary gate passes from various stockists. whereas goods/inputs were received from m/s ..... misrepresentation with intent to procure/elicit the benefit of modvat"- on this count proviso to rule 57(1) read with provision of s. 11a(1) of customs act is rightly invoked. in response to that, appeal memorandum ground ii in page 11 states that the case of secret information by department is patently false made ..... to the said party, but were receiving goods under subsidiary gate pass/certificate from other parties and hence longer period under proviso to s. 11a(1) central excise act is applicable". in page 4 appellant has replied that - "there can be no suppression with intent to evade duty, if some facts is not declared, which .....

Dura Plast Vs. Commissioner of Customs, Kandla

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... price from us$ 0.35 per piece to us$ 1.32 per piece, demanding the differential duty, proposing confiscation of the goods under clause (d) of section 111 of the act on the ground that the licence was not valid and imposing a penalty. after considering the cause shown, the commissioner ordered enhancement of the value proposed in the notice, the .....

Tuni Textile Mills Ltd. and Vs. Commissioner of Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT51Tri(Mum.)bai

..... that the appeals could be decided. the same are taken up for disposal, after waiver of pre-deposit.2. appellants are a company registered as manufacturer under the central excise act 1944, engaged in the texturising of yarn and the joint managing director of the company, consequent to the visit of the central excise officers on 23.5.1998, the impugned ..... demanded in the "second notice' was calculated at the time of issue of "first notice" itself. the entire investigation viz. recording of the statements under section 14 of the 'said act" had been completed much before the issue of "first notice" dt. 19.11.98, last statement being dated 7.9.1998. therefore the entire material fact of the "second notice .....

Tanna Electronics Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(99)ECC314

1. the appellants are engaged in the manufacture of satellite and cable tv equipments and accessories falling under chapter 85 of the central excise tariff act, 1985. their factory was searched by the central excise officers on 10.3.99 and as a result of search, duplicate chits, one note book showing cash transactions and other .....

Ekta Enterprises and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(180)ELT219Tri(Mum.)bai

..... m/s. sgmcpl. (iii) ordered recovery of interest under section 11ab of the act read with rule 57i (5) of the rules from sgmcpl. (iv) imposed penalty of valuing amounts under rule 173q(1) and rule 226 of the ..... demanded duty amounting to rs. 1,27,10,724/- from there under the provisions of section 11a(1) of central excise act, 1944 read with rule 57i (i) (ii) of central excise rules. (ii) imposed penalty of rs. 1,27,10,724/- under section 11ac of ..... the act read with rule 57i (4) and rule 173q(1) of the rules and rs. 5,00,000/- under rule 226 of the rules on ..... amounting to rs. 1,33,66,487.52. further, it is observed that whatever act has been done/committed by the appellants resulting into the contravention of any of the provisions of the central excise act or the rules made there under if any, admittedly was no done/committed with an .....

Vadilal Dairy International Ltd. Vs. Commissioner Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ltd. (formerly known as m/s. super milk makers pvt. ltd.) were engaged in the manufacturing of ice-cream (ice-candy) falling under chapter heading 21-05 of central terrific act, 1985.1. on verification of their sale pattern it appear that m/s. vadilal dairy international ltd. had entered into an agreement dated 13-12-1992 with m/s. vadilal ..... /s. v.d.i.l. to m/s. v.p.m.l. did not represent the normal price within the meaning of section 4(1)(a) of the central excise act, 1944 and under these circumstances the valuation of the goods was required to be done under the provisions of section 4(1)(b) of the central excise ..... act, 1944 read with rule 5 of the central valuation rules, 1975.3. the investigation revealed that an amount of rs. 4,72,48,433.00 was incurred on account of .....

Commissioner of Central Excise, Kolhapur Vs. M/S Dr. Writers Food Prod ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... cenvat credit availed on the inputs removed outside the factory premises without payment of duty should not be demanded and recovered under proviso to section 11a of the central excise act, 1944 read with rule 12 of the cenvat credit rules, 2002 alongwith interest, an amount of rs.8,25,698/- being the excess/double cenvat credit availed in contravention of ..... rule 3(1) of the rules should not be demanded and recovered in terms of proviso to section 11a of the act read with rule 12 of the rules along with interest. penalty was also proposed under section 11ac of the act. 3. the adjudicating authority confirmed the demand vide order dated 30.8.2006 along with interest and penalty. aggrieved from .....