Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 1 of about 3,867 results (0.165 seconds)

M/S. Harshita Handling Vs. Cce, Bhopal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... obligation of technical inspection and certification service. 2. when the appellants were periodically testing the cylinders under gas cylinder rules, 2004 framed under section 5 and 7 of indian explosive act 1884,such a service was construed by revenue authority as maintenance and repair. 3. learned counsel appearing on behalf of the appellants submitted that ..... the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the explosive act, 1884. the testing and inspection is statutory one discharged on behalf of the indian oil corporation in terms of work order dated 28.11.2001. in ..... that this appellant was engaged by i.o.c. ltd. to periodical test and upkeep the cylinders under the requirements of explosive act, 1884. without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of .....

Singareni Collieries Co. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(18)LC404Tri(Delhi)

..... for the manufacture of 100 kgs. at any one time, of non-capsensitive explosive consisting of ammonium nitrate or non-explosive mixture containing ammonium nitrate mixed or impregnated with mineral oil subject to the provisions of the explosives act, 1884 and the rules framed thereunder and the conditions on the back of this licence. ..... convenience of reference is reproduced below - "explosive means gunpowder, nitroglycerine, nitroglycol guncotton, dinitro-toluence,tri-nitrotoluence, picric acid, ..... leg of argument is that the anfo as such could not be considered as an explosive. in this connection, he drew our attention to the section 4(d) of the explosives act and pointed out that the term 'explosive' as defined in this does not specifically mention anfo under it. this definition for .....

Gabriel John and ors. Vs. Commissioner of Central Excise

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

Reported in : (2000)(67)ECC525

..... legislation to support her plea that each are independent units and entitled for the benefit of the exemption under the notification. she has also submitted that under the explosives act, separate licences have been issued only after due satisfaction that each one is a separate unit by itself. the central excise department also issued licences after duly verifying ..... in the annexure) should not be demanded from them under rule 9(2) of the central excise rules, 1944 read with proviso to sub-section (1) of section 11a of the central excises and salt act, 1944; ii) duty of rs. 7,240.38 on shortages found at the time of visit of the factory should not be demanded ..... ssi exemption falsely and fraudulently. it further appears that shri m.thirumavalavan has deposed falsely on 19.9.89 and 16.10.89 while giving statement under the section 14 of the cesa, 1944 in relation to the constitution of m/s universal fireworks and in relation to production and clearance of fireworks there from. therefore, .....

Punjab Breweries Ltd. and Mohan Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC350Tri(Delhi)

..... and importation of any gas which has been declared to be an explosive within the meaning of the indian explosives act, 1884. the government of india in the department of labour has, by notification no. m-1272(1) dated 28-9-1938 under section 17 of the indian explosives act has declared any gas when contained in any metal container in a ..... compressed or liquefied state to be an explosive. rule 11 of the gas ..... as a revision application before the central government and the appeal (2) was filed before the central board of excise and customs. under section 35-p of the central excises and salt act, 1944, these have come as transferred proceedings to this tribunal for disposal as if they were appeals filed before it.2. there are several .....

K. Rajagopal Vs. Commissioner of Central Excise,

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

Reported in : (2002)(81)ECC182

..... materials valued more than rs. 1.09 crores. it is the specific plea of the appellants that the inputs are supplied under licence under the explosives act and they are required to purchase only through governmental sources. this was explained by the managing partner when he was examined by the investigating officers. therefore ..... already discussed in detail that the managing partner in his statement before the investigating officers had admitted that he had not maintained any record required under explosives act. as already discussed in my findings, the central excise statutory registers such as form iv register and rg 23a has not been properly maintained by ..... that the affidavit is contrary to facts that the raw materials have not been fully accounted for. further as admitted by shri rajagopal, prescribed registers under explosives act have not been maintained. 30. with reference to the claim made during the personal hearing that the quantum of production of the assessee was consistent over .....

Associated Cylinder Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(48)ELT460TriDel

..... should allow an opportunity to the appellants to submit evidence in support of their contention and show, inter alia, the records maintained in terms of the explosives act or the contracts. the asstt. collector may also allow them to co-relate the cylinder numbers and particulars with the particulars and specification in isi certificates ..... goods or document was required or there must be sufficient circumstantial evidence to show preponderance of probability.20. we further observe that in view of the explosives act and the contracts, the goods are required to be manufactured according to prescribed specification and the process of manufacture is itself subject to inspection. we note ..... nor practicable.7. the goods in question are l.p.g. cylinders. these are required to be manufactured in the light of the provisions of the explosives act.further, the terms of the contract for their sale include the provision of manufacture according to isi specifications. as a matter of fact, isi appoints .....

Indian Aluminium Co. Ltd. Vs. Commissioner of C. Ex. (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(108)ECC128

..... ) is also not correct in rejecting the appeal holding that the communication of the dy. commissioner is not an appealable order. as held in the case of indian explosive limited (supra), communication of the dy. commissioner has to be treated as a decision or an order passed by the adjudicating, authority and the same is appeable. the ..... order by the dy.commissioner and hence, the appeal filed before the commissioner is entertainable. the learned counsel further submits that the tribunal in the case of indian explosives limited reported in 1991 (56) e.l.t. 583 in an identical situation has considered conveying a decision against a letter to be a decision or order ..... passed by the adjudicating authority and to be appeable under section 35 of the central excise act. the learned counsel submits that the matter has to go back to the original authority with a direction to take their letter dated 9-1 .....

Collector of Central Excise Vs. Anil Chemicals (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC375Tri(Delhi)

..... charges. in this respect a resemblance may be seen between ammonium nitrate and ammonium perchlorate [7790-98-9], another stable compound that can act explosively. although the reactions shown for ammonium nitrate are the ones characteristic of the two extremes of controlled decomposition and complete detonation, decomposition may take ..... and, therefore, better suited to absorb the needed oil for producing blasting agents. some prilling towers have a fluidized bed cooler covering most of the cross-sectional area at the bottom of the tower. others use conventional rotary coolers." it will be seen from this paragraph that prilling results in the formation of spherical ..... it is a physical conversion, the conversion of ammonium nitrate melt to prilled ammonium nitrate will amount to manufacture as per the provisions of section 2(f) of the central excises and salt act, 1944. the ammonium nitrate melt as such cannot be used for the purposes for which prilled ammonium [ nitrate is used.3. the .....

Associated Cement Companies Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(19)LC416Tri(Delhi)

..... for convenience of reference. "it has been clarified by the central board of excise & customs that anfo is appropriately classifiable under chapter 36 of central excise tariff act, 1985 as explosive. hence, you are requested to observe all the central excise formalities and pay necessary duty immediately." he pleaded that the very fact that the question was taken ..... taking into consideration the pleas made and facts and circumstances of the case that there was no warrant for invoking the a longer time limit under section 11a of central excise act, 1944 for raising the demand. we observe that there are no findings in the order that the appellants had not complied with the central excise ..... 6 months period reckoned from the date of receipt of show cause notice by them and that there was no warrant for raising demand for extended time limit under section 11a. he pleaded that the department itself was in doubt as to whether the goods were leviable to duty or not. in this connection, he cited the .....

The Commissioner of Central Vs. Gulf Oil Corporation Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... not sustainable. further the learned advocate pointed out that as per para 141 of the explosives act, 1884, there are certain requirements as under : 141. restrictions on sale of explosives - (1) no person shall sell any explosive to any person who is not authorized to possess such explosives under these rules. (2) no person shall sell, deliver or cause to be delivered ..... petrochemicals ltd v. commissioner of c. ex., chennai 2004 (167) elt 434 (tri. - chennai) wherein it has been held that removal of goods to r & d section for testing which is situated within factory compound and also marked in ground plan - nod duty is demandable.neelkamal plastics ltd. v. cce, noida wherein it has been held ..... as drugs could not be sold in market without compliance with rules ibid, the samples were not marketable and they were not liable to duty - sections 2 (f) and 3 of central excise act, 1944.j.k. industries ltd. v. cce, jaipur 2003 (156) elt 437 (tri del) wherein it has been held that samples of tyred .....