Judgment Search Results Home > Cases Phrase: electricity amendment act 2007 section 11 amendment of section 126 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 64 results (0.231 seconds)

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... paid service tax of 33% of the gross amount charged from the appellant by availing the benefit of notification no.15/2004-st dated 10.9.2004 as amended. similarly, electrical work has been done by a sub-contractor who is registered under the category of erection, commissioning or installation service and has discharged service tax on the ..... order no. m/434/cstb/wzb/ 2009/c.ii dated 7.10.2009. this appeal arises out of the order-in-original no.18/p-iii/stc/commr/2007 dtd. 22/11/2007 passed by the commissioner of central excise, pune.iii. 2. background of the case. briefly stated, the facts of the case are that the appellant, m/ ..... m/s. sil was indulging in evasion of service tax under the category of erection, commissioning or installation service as defined in sec,65(39a) of the finance act, 1994, the officers of directorate general of central excise intelligence (dgcei), new delhi conducted investigation into the matter. in the course of investigation, the officers examined the relevant .....

Commissioner of Customs, Vs. A. Shankar Rao and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(149)ELT387Tri(Mum.)bai

..... is a principal fuel input to convert iron ore into liquid iron, non coking coal is used to generate steam which drives turbo generator to produce power/electricity production and blower to give cold blast which is fed to blast furnace for producing hot metal.it is significant to note that the department has not challenged ..... bars/rods in the licences. in view of the flexibility provision these licences were ultimately used mainly for import of the two items added by way of amendment. statement of various persons as well as the evidence in the form of internal noting exchanged between various departments of vsp appears to establish that vsp knowingly ..... that 3 show cause notices issued by the asstt. commissioner of customs invoking the extended period of limitation under the proviso to section 28(1) of the customs act were without jurisdiction. in respect of 4 show cause notices issued by the commissioner of customs, jch invoking the extended period of limitation on which asstt. commissioner .....

Padmanabh Dyeing and Finishing Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(90)ELT343Tri(Mum.)bai

..... production and illicit removal, the ld.advocate has pleaded that the findings are based merely on conjectures and surmises and the conclusions are mainly based on electric consumption. in his submission, the basis for drawing the conclusion is unwarranted and in support of his submission, has relied upon the judgment of ..... some processing work through 10 different contractors and investigations were carried out where an inspection of various books maintained by those contractors as also considering the electricity consumed during the said period, it was ascertained that the mill had illicitly processed 13,57,372 l. mts. of fabrics and had removed them ..... fact that subsequent to the said judgment, section 3 of the additional duties of excise (goods of special importance) act, 1957 has been suitably amended to overcome the effect of the said judgment. the amendment is neither stated to be merely of clarificatory nature, nor is made operative retrospectively. the confiscation and the penalties .....

Hanil Era Textile Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(171)ELT33Tri(Mum.)bai

..... generated by their power plant.therefore, they obtained statutory permission vide letter dt.22.5.1998, from the government of maharashtra under the provisions of section 28 of the indian electricity act, for sale of 40% of the installed capacity of their power plant to a third party i.e. m/s. the bombay dyeing & manufacturing co. ltd. they also ..... equal to the customs duty leviable on such articles, as if imported as such.9. with effect from 19.5.1999, para 7 of notification no. 53/97 was amended so as to read as under: "notwithstanding anything contained in this notification the exemption herewith shall also apply to goods which on importation into india are used for the purpose ..... lut, the b-17 bond, the conditions of the notification no. 13/81 cus dated 09.02.1981 amended and 53-97 cus dated 03.06.1997 only for the purposes of production of yarn (i.e. for production of electricity to the extent of required and utilised for the production of yarn). the eou had also imported duty free .....

B.E. Billimoria and Co. Pvt. Ltd. Vs. Commissioner of Customs and Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the present case. 12. furthermore, the appellants pointed out to the hon'ble tribunal that the judgment of the hon'ble supreme court in the andhra pradesh electricity board case which the department heavily relied upon, both in the impugned order as well as during oral submissions was not applicable in their case since in that judgment ..... of the supreme court like moti laminates pvt. ltd. v. cce 1995 (76) elt 241, and distinguished the judgment of the supreme court in a.p. state electricity board v.cce 1994 (70) elt 3. he claimed exemption under notification 59/90 in an alternative way and relied on the judgment of the tribunal in pratibha industries ..... of this case. he states that in that case the question that arose was for whether the 46th amendment to the constitution of india was ultravires the constitution of india and interpretation of article 286, the provisions of the central excise act and article 366(29)(a) of the constitution and no point was raised, argued, considered and .....

Mahila Griha Udyog Lijjat Papad Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(79)ECC51

..... a rural area and recognised as a village industry at any time before the commencement of the khadi & village industries commission (amendment) act, 1987 shall, notwithstanding anything contained in this sub-clause, continue to be a village industry under this act." in the schedule to the said act, cottage soap industry has been mentioned in item no. 4. the reference to this ..... ; cce v. neoli sugar factory [1993 (65) e.l.t. 145 s.c; state of u.p. v. pradhan sangh kshettra samiti [1995 (supp(2) scc 305]; ublum electrical v. cc, bombay [1997 (94) e.l.t. 449 (s.c.) and other series of cases. we are of the view that those cases relied upon by the ld. counsel ..... allegations in the show cause notice is that the assessee has wrongly claimed exemption from payment of central excise duty under notification no. 88/88 dated 1.3.98 as amended, vide their classification list no. 2/91-92 dated 25.7.91 for their product viz. "synthetic detergents" falling under chapter sub-heading 3402.90. the exemption from .....

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... sunrise and others on the interpretation of notification no. 58/97-ce. another reason for adopting this modus was stated to be because kec was not paid by the state electricity boards in time. and in any case, the supplies made to kec are treated as deemed exports since kec in turn supplied the goods to projects financed by notified agencies ..... is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, 2001. when rule 9 and 49 was amended in 1982 retrospectively from 1944, the supreme court in jk spinning & weaving mills ltd. v. uoi in para 35, relying on a similar explanation, held ..... not been quantified. free lanka insurance co. v. ranasinghe (1964) ac 541. being able to avail oneself of a statutory defense is not a 'right' for this purpose sifam electrical instrument co. ltd. v. sangamo weston ltd. [1971] 2 all er 1074. a liability was held to be 'incurred' when the debtor had committed an .....

Collector of Customs Vs. Saurashtra Steel Inds. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(63)ECC41

..... be pointed out that melting scrap of iron or steel when imported into india is exempted under notification 151/77 as amended by notification 35/82 provided the same is in fact used in their electric arc furnace. the respondent has availed of the exemption by producing certificate given by central excise authority and executing a ..... appeals) that there could be no nexus obviously between the draft weighment of the imported metal scrap with that of the actual melting scrap utilised in the electric arc furnace since at the time melting scrap is discharged from the ship at the anchorage certain natural losses could have occurred and moreover draft weighment would ..... the practice available in mumbai and kandla port is based only on hearse evidence. the department also relies on the provisions of section 145 of the customs act, 1962 regarding the weightment of the goods to controvert the observations of the collector (appeals)'s contention regarding the weighment of the goods, viz.application of .....

Rallis Machines Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(38)ELT160Tri(Mum.)bai

..... 1980 rejected both the request. thereupon the appellants represented to the collector of central excise. subsequently the asstt. collector granted permission under rule 56-a for the use of electrical stampings and laminations in the manufacture of stators and rotors, but he, however, refused to grant the permission under rule 56a in respect of stators and rotors utilised ..... court in orient paper mills v. union of india (iv) on merits shri kohli contended that the notification no. 95 of 79, dated 1.3.1980 as amended by notification in 10 of 80, dated 1.8.1980 clearly allow the benefit of proforma credit of duty paid on stators and rotors used in the manufacture of ..... make over the appeals to the jurisdictional collector (appeals) who is the successor in office of the appellate collector.prior to the coming into force of the finance act, 1980 (act no. 2 of 80) section 128 as it then stood provided an appeal to the board against the decision or order passed by a collector of customs. against .....

Commissioner of Central Excise Vs. I.T.C. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(105)ELT750Tri(Mum.)bai

..... the department is wrong inasmuch as nowhere did the spirit and essence of section 11b of the central excise act has been referred. the amendment to section 11c was made in 1991, i.e. by section 4 of the central excise and customs laws (amendment) act, 1991.the refund having been made earlier, viz. 18-9-1990 the question is already closed. reference ..... shah may be attractive at the first blush but has to be rejected because the cases of refunded cases has been taken note of by the supreme court in anam electrical manufacturing co. cited supra.such cases have to be reopened and tested with doctrine of unjust enrichment. moreover, if the argument of shri rohan shah is to be accepted ..... the same court made in mafatlal industries v. union of india - 1997 (89) e.l.t. 247, the supreme court in the case of assistant collector of customs v. anam electrical manufacturing co.-1997 (90) e.l.t. 260, in para (7) (a) has held as follows :- '(7)(a) where the refund claim is rejected by this court, the .....