Judgment Search Results Home > Cases Phrase: deposit pre contract Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 135 results (0.218 seconds)

icomm Tele Ltd., Brig Krishna Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC157

..... the applicants have not been able to make out a prima facie case in their favour so as to call for complete waiver of pre deposit, inasmuch as the commissioner's findings are based upon the statements of the two officers of the company, who have clearly stated that the apportionment of the contract value between the hardware and software components was done, as the software was exempt from customs duty and only the ..... (rupees six crores), in addition to the duty already paid by them within 12 weeks and on such a deposit, there shall be waiver of pre deposit of the balance of amount of duty and penalties imposed on various applicants and recovery thereof stayed till disposal of the ..... are applications for waiver of pre deposit of duty demand amounting ..... the overall value of the contract remained the same and it was only the distribution of the contract value between the hardware and software components that was sought to be changed ..... the applicants thereafter re-negotiated the contract with zte corporation through their various subsidiaries and changed the description of the goods from dwdm equipment to parts ..... this, it was submitted that the order passed by the commissioner is well founded and the applicants should be required to deposit the entire duty.7. ..... the initial contract entered into with m/s zte corporation was both in respect of hardware and software components required by bsnl and the break up of the value in respect of the two was in the ratio of 99.60% hardware component and .....

Jog Engineering Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(160)ELT460Tri(Mum.)bai

..... 74 of the list of conditions in the notification which provides that the goods in question for which exemption is being claimed should be imported by a person who has been awarded a contract for the construction of roads in india by or on behalf of the ministry of surface transport by the national highway authority of india or by public works department of a state government. ..... 166 of the table annexed thereto, since they had entered into contract for construction of highways with the maharashtra state road development corporation vide condition no. ..... it is the finding of the authorities below that the contract with the msrdc cannot be treated to be equivalent to the contract with the pwd of the state government.3. ..... this is an application for waiver of pre-deposit and stay of recovery of duty amount of rs. ..... we have heard both sides and perused the conditions of the contract and are satisfied that a prima facie case for waiver has been made out as prima facie, the contract has been entered into by the government of maharashtra who has set up an agency for the purpose of entering into contracts for construction of roads. ..... we, therefore, waive the pre-deposit of the duty and stay recovery thereof pending the appeal. .....

Indian Hume Pipe Co. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of the tribunal's order in their own case reported in 2004 (163)e.l.t.273, wherein the tribunal has held that the extended period of limitation is not available the department for the reason that the work contract filed by them clearly mentioned the place of removal as factory gate which was examined by the department and further they have shown the movement of the goods in the monthly rt 12 returns. ..... the place of the removal of the goods in question was the factory gate and not the site to whom they have cleared the goods under invoice and the demand was barred by limitation as work contract filed clearly states that the place of removal of the goods was the factory gate, the commissioner (appeals) directed pre-deposit of rs.15 lakhs and the he dismissed the appeal for not compliance. ..... after hearing both sides for sometime on the application for waiver of pre-deposit of duty or rs. ..... that the demand is prima facie barred by limitation, and remand the case to the commissioner (appeals) for fresh decision on merits of the matter after extending a reasonable opportunity of hearing to the appellants, without insisting on any pre-deposit. ..... 12,03,136/- and penalty of equal amount, we found that it was possible to dispose of the appeal itself at this stage; hence we proceed to do so with the consent of both sides, after waiving pre-deposit.2. ..... 12 returns were not filed, the contention is that such returns were filed and that the work contract was examined. .....

Gas Authority of India Ltd. Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT468Tri(Mum.)bai

..... since the importers failed to submit such reconciliation statement along with the relevant documents, show cause notice dated 19-1-2001 was issued proposing deregistration of the contract and assessment of imported goods on merit and proposing recovery of the amount of duty confirmed against them. ..... subsequently, the appellants sought modification of the pre-deposit order, but the application was dismissed and the appeal itself was rejected for non compliance with the statutory requirement of section 129e of the customs act, 1962.4. ..... the brief facts are that the appellants have applied for registration of contract of goods in terms of project import regulations, 1986 for assessment of goods covered by the contract under heading 98.01. ..... therefore, after waiving the pre-deposit of duty of rs. ..... against the order of the dy.commissioner, the appellants preferred an appeal before the commissioner (appeals) who directed the appellants to deposit 25% of the duty demand. ..... the contract was registered in june, 1994 and the goods were allowed to be assessed provisionally under heading 98.01 of the schedule to the central excise tariff act, 1975. ..... goods, indicating the details of the goods imported together with documentary proof of value and quantity of the imported goods as also any other documents that may be required by the proper officer for finalisation of the contract. .....

Universal Ferro and Allied Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the above applications for waiver of pre-deposit of duties and penalties and stay recovery thereof are taken up for disposal.2. ..... the applicants have not made out a strong prima facie case in their favour for the tribunal to waive pre-deposit of duty and penalty fully. ..... upon pre-deposit of the said amounts, further deposit of duties and penalties is waived and recovery stayed. ..... in e/stay-1795/03, pre-deposit of penalty imposed on shri d.m. ..... they entered into a contract with a dta unit, tisco, to supply silico manganese. ..... in e/stay-1793/03 the applicant is ordered to deposit a sum of rs. .....

Victory Steefab Vs. Cce and Customs, Nagpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... therefore, after granting waiver of the pre-deposit, we take up the appeal for final disposal. 4. ..... contention of the appellant is that they were not supplying the man power, in fact they are working with their principle manufacturer on contract basis and the remuneration of work executed by them as per the work awarded to them not as per persons supplied. 5. ..... relied on the contract labour (regulation and abolition) act, 1970. 7. ..... in view of the above, we set aside the impugned order and remand the matter back to the commissioner (appeals) to decide the matter afresh after giving a reasonable opportunity of hearing to the appellant without insisting any pre-deposit. 9. .....

Mek Engg. and Construction Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(100)ELT419Tri(Mum.)bai

..... the departmental representative contends that because the storage racks and other structures which were contracted to be supplied came into existence only at the site of the customer, the cost incurred in erecting such structures is to be included in the assessable value.3. ..... applications are for waiver of pre-deposit of duty of rs 2.87 lacs (approximately) and penalty of rs. ..... considering prima facie these aspects, we dispense with pre-deposit of duty and penalty amounts.4. ..... in pursuance of contracts entered into, it cleared these on payment of duty and erected them at premises of customers. .....

Kanhaiyalal and Co. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(160)ELT747Tri(Mum.)bai

..... however, i am inclined to agree with my learned brother in waiving the pre-deposit of penalty in this case as one of the main issues required to be considered in this case involves the question as to whether confiscation and penal action can be justified in a case where rule 10a of the customs valuation rules has ..... accordingly, i concur with the decision of my learned brother to waive pre-deposit of the penalty amount during pendency of the appeal. ..... 27 (re 2000) 1997-2000 since the registration of the contract with the narcotics commissioner was done after the date of shipment but prior to physical import and whether the appellants can be penalised for such violation. ..... in the stay application, the appellants have asked for waiver of pre-deposit of penalty during pendency of the appeal. ..... since we are considering only the stay petition and the issues involved are squarely covered by the said decision in favour of the applicants, we waive the requirement of pre-deposit of duty and penalty etc. .....

Bhalla Techtran Industries Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(118)ECC203

..... regarding the value and quantity imported and other documents, they did not do so and hence show cause notice dated 21/10/1999 was issued to the importers calling upon them to show cause against de-registering of contract and assessment of goods on merits under appropriate heading under the customs tariff without extending the benefit of concessional rate of duty under cth 9801. ..... hence we waive the requirement of pre-deposit and take up the appeal for final hearing.2. ..... the appellants had applied for registration of their contract under project import regulations, 1986 for assessment of goods imported for the purpose of setting up of high technology spring manufacturing unit at ghaziabad at concessional rate of duty under cth 9801 of customs tariff act, 1975. ..... after hearing both sides on the application for waiver of pre-deposit of duty of rs. ..... the contract was registered and the goods were assessed to duty provisionally under the above heading on the importers executing bonds and bank guarantees and subject to their fulfilling the conditions and regulations laid down ..... he also ordered enforcement of the bonds executed at the time of registration of their contract. .....

B.E. Billimoria and Co. Ltd. Vs. Commissioner of Service Tax, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... therefore, we waive the requirement of pre-deposit and take up the appeal for disposal. 4. ..... with regard to work contract services, the appellant are availing input/input service credit and discharging their service tax liability without claiming any benefit of the notification. ..... the appellant are registered under commercial or industrial construction service, construction of complex services and work contract services. .....