Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(76)ECC345
..... confirming the demand of duty, as proposed in the notice and imposing personal penalty of equivalent amount under the provision of section 11ac of central excise act, apart from confirming the interest @ 20% per annum under section 11ab of the act.4. shri s.k. bagaria, ld. adv. appearing for the appellant submits that undisputedly the order was placed upon ..... irrespective of non-following of procedure.7. shri bagaria further challenges the imposition of personal penalty under the provision of section 11ac and demand of interest under section 11ab of central excise act, 1944 by submitting that the said sections were inserted w.e.f. 28.9.96 and the same could not have any application to the periods ..... liable to pay duty amounting to rs. 2,10,83,104.35 under the proviso to section 11a(1) of the c. ex. act, 1944. they are also liable to pay penalty under section 11ac and are required to pay interest under section 11ab.there is no discussion in the impugned order of the commissioner to show as to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(77)ECC422
..... the special tools in question should be covered under accessories (condition) rules, 1963. thus accessories (condition) rules, 1963 are extracted below:- in exercise of the powers conferred by section 156 of the customs act, 1962 of (sic) 1962), the central government hereby makes the following rules, namely:- 2. accessories of an spare parts and maintenance of repairing implements (sic) any article, when ..... included in the price of the article. (iii) "licensing authority" means the director general, foreign trade appointed under section 6 of the foreign trade (development and regulation) act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said act. (iv) "cif value, in relation to second-hand capital goods, means the cif value of the corresponding .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(78)ECC171
..... matter mere foreing origin of the goods is not sufficient to establish the smuggled character of the same. the silk is non-notified item under provisions of section 123 of the customs act, 1962 and the onus to show that the same is smuggled lies heavily upon the revenue. the authorities below have held the silk yarn liable to ..... appellants to produce documents cannot be held against them inasmuch as if the appellants are required to produce documentary evidence, the entire purpose of not notified goods under section 123 is defeated.drawing my attention to the various decisions of the tribunal he submits that it is well settled law that in case of non-notified item, ..... report as correct the same is to the effect that the yarn in question is of foreign origin. the goods are admittedly non-notified items under the provisions of section 123. as such, as rightly argued by the learned consultant by referring to the various decisions of the tribunal that the burden to prove the smuggle character of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)(140)ELT451Tri(Kol.)kata
..... according to the law had been set up by netco at amingaon and the industrial unit had been set up in violation of the provisions of section 11 of the industrial (development & regulation) act, 1951. m/s. netco had not obtained any licence for their factory at amingaon from the industries department.shri n.c. roy chowdhury, ..... or commercial estates. in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1944 (1 of 1944), read with sub-section (3) of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and sub-section (3) of section 3 of the additional duties of excise (textiles and textile ..... articles) act, 1978 (40 of 1978), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(87)ECC145
..... appeal is filed to the hon'ble appellate tribunal by the central excise department. the order-in-appeal not having been questioned by the department under section 35b(2) or section 35e of the central excise act, became final and binding on the central excise authorities. in the present case, the reasoned and detailed order of the commissioner (appeals), has not even been ..... 1. the appellants manufacture power driven pumps for handling water falling under heading no. 84.13 of central excise tariff act, 1985.power driven pumps are exempted from payment of central excise duty under notfn. no. 46/94-ce., dated 1-3-94 read with notfn. no.95/94-c.e., .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(154)ELT65Tri(Kol.)kata
..... ore in question satisfies the definition as given in note 2 as they are minerals of mineralogical species actually used in metallurgical industry for extraction of metals of section xv; that the ores are not at all subjected by the respondents to any process not normal to metallurgical industry.4.1 the learned counsel further, ..... has referred to the following references :- 4.3 the learned advocate also referred to the serial no. 25 of schedule ii to the mines and minerals development act according to which concentrates are prepared by purification and/or concentration of low grade ore containing 40% fe or less and contended that this is not at all ..... product in question is "iron ore" or ''iron ore concentrate" chargeable to central excise duty under heading 26.01 of the schedule to the central excise tariff act.2.1 the learned departmental representative submitted that the respondents are mining iron ore from mines and subjecting the same to crushing, grinding, screening and washing with an .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(155)ELT366Tri(Kol.)kata
..... claims invidually.1.4. the deputy commissioner vide his order-in-original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. thereafter, section 117 of the finance act, 2000 validated the collection of service tax under rule 2(i)(d)(xii) & xvii of the service tax rules, 1994 with retrospective effect, and declared that ..... about the recovery of the refund sanctioned by the deputy commissioner in view of the retrospective validation of the service tax rules, vide section 117 of the finance act, 2000. in terms of the said section, refund of service tax granted in pursuance of any order/judgment is to be recovered within a period of thirty days from the ..... assent of the president on 12.5.2000.1.6. in pursuance of the above provisions and in exercise of the powers conferred under section 84(1) of the chapter v of the finance act, 1994, the appellants were issued a show cause notice proposing as to why the order-in-original passed by the deputy commissioner granting .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(88)ECC751
..... elt 328 has held that fabrication of steel structures and roofing systems by process of drilling, welding and fastening does not amounts to manufacture within the meaning of section 2(f) of the act. in view of the above discussion, we are of the considered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present ..... to same amount of penalty under rule 173q (1), rules 9(2) and 52a of the ce rules, 1944. he has also ordered for charging interest under section 11ab/11aa of the act. he has also confiscated the goods viz. staircases weighing 590.583 mts valued at rs. 1,10,91,848.36 with option to redeem the same on payment ..... wherein it was held that fabrication of steel structures and roofing systems by process of drilling, welding and fasting does not amount to manufacture, within the meaning of section 2(f) of the ce act.ujagar prints v.uoi, 1988 (18) ecc 435 (sc) : 1988 (38) elt 535, pawan biscuits ltd. v.cce, 2000 (70) ecc 653 (sc) : 2000 (120) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(90)ECC47
..... learned sdr for the revenue and sri s.k.bagaria, learned advocate for the respondent-company. "notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was ..... adjudicating authority, apart from confirming the service tax so deposited by the respondents, also imposed a penalty upon them under the provisions of sections 76, 77 and 78 of the finance act, 1994. on an appeal against the above order, the commissioner (appeals) confirmed the demand and interest, but set aside the personal ..... ordinary prudence acting under normal circumstances or that it did not act bona fide. i accordingly hold that there was reasonable cause for the delay in taking registration, filing returns and payment of taxes and in view of the mandatory provisions of section 80, no penalty can be levied in such cases under sections 76, 77 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2004)(91)ECC278
..... of the value of the same. a personal penalty of rs. 5.00 lakh (rupees five lakh) has also been imposed upon the appellants under the provisions of section 112 of the customs act, 1962.2. as per the facts on record, the appellants filed two bills of entry both dated 29.6.2001 under depb scheme declaring the goods as "silicon ..... to be held as waste and scrap material, inasmuch as the same are covered by the definition of waste and scrap appearing in note: 8 (a) of section xv of the customs tariff act, 1975. he also submits that the appellants have taken a categorical stand before the commissioner that the steel strips once used cannot again be used for the purpose .....
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