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Smt. Nirmala Mitra Vs. Commissioner of Customs, Patna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(77)ECC713

..... new delhi; 3. similarly, a prayer has been made to set aside the personal penalty imposed upon shrimati nirmala mitra on the ground that the provisions of section 112 of the customs act, 1962, are not applicable inasmuch as the appellant was in no way concerned in possessing of gold by virtue of a personal capacity except for the fact ..... reasonable belief on the part of the customs officials when seizing the gold. in the seizure list dated 4.3.93 there is no mention that which section of the customs act the gold had been seized by the customs official. there is no mention that gold had been seized on the reasonable belief as required under the provisions ..... 2.3 it is respectfully submitted that it is a settled law that when the goods are seized from the police, the provisions of section 178a of the sea customs act, 1978 or section 123 of the customs act, 1962 is not applicable and the burden t o prove is on the customs authority that the goods are smuggled into india. following decisions .....

Calcutta Chemicals Co. Ltd. Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the record. it is an admitted fact that the goods in question were governed by sub-section (1) of section 4a of the central excise act, 1944 and attracts sub-section (2) thereof for the purpose of valuation. sub-section (2) of section 4a has mandate that value of such goods if that is covered by notification shall be deemed ..... submitted that even anything given free in the package that does not debarr the appellant to the manner of valuation prescribed by section 4a(2) of central excise act, 1944 read with the provisions contained in swm act, 1976.he further relied on the decision of the tribunal in the case of icon household products (p) ltd. v. ..... substantial provision prescribing modality of packaged commodities, there shall be no other room opened to value such goods.sub-section 4a(1) of the said act covers goods in question governed by standards of weights and measures act, 1976 relating to package commodities. he drew our attention to rule 2(c) which deals with the definition of .....

Indian Rayon and Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(103)LC841Tri(Kol.)kata

..... at which the manufactured goods leave the factory and enter the main stream. it is, therefore, necessary to reiterate that the value for the assessment under section 4 of the act will not be the processing charge alone but the intrinsic value of the processed fabrics which is the price at which the fabrics are sold for the fist ..... own price structure, customs and other commercial incidence and that there was in that sense a 'manufacture' within the meaning of section 2(f) even as unamended by central excise and salt additional duty of excise (amendment) act, 1980. on the question of computation of the assessable value of the processed grey fabric, it was held as follows: the ..... on the selling price of the processed cloth as declared by the party which had entrusted the grey fabric with the assessee for processing. according to the assessee it has acted strictly in consonance with the dictum of the supreme court in ujagar prints v. uoi 1989 (39) elt 493 : 1989 (21) ecr 1 (sc) : ecr c 1347 .....

Boc India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(183)ELT449Tri(Kol.)kata

..... reported in 1988 (36) e.l.t. 723. from 28 sept., 1996 the depot was also included in the definition of expression placed on removal in section 4 of the 1994 act. consequently, in respect of the removal to the depots, the assessable value in respect of the goods removed to the depot was liable to be determined on ..... he further, submits that the rules 173c was only a matter of procedure for determination of assessable value and only be meant in accordance with proviso of section 4 of central excise act read with central excise valuation rules 173c which does not fasten any provision for determination of assessable value. it only lays down the procedure for declaring the ..... of present appeal relates to the period december, 1994 to september, 1998. the relevant provisions of law as regards determination of assessable value were under section 4 of the central excise act, 1944 up to 27-9-1996, the assessable value of the goods removed to the depots was liable to be determined on the basis of ex .....

Anmol Biscuits (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(159)ELT592Tri(Kol.)kata

..... mentioned hereinbefore, shall not be appropriated against the aforesaid demand/penalty under section 11 of the central excise act, 1944; (6.5) finished goods found in excess and seized on 18-5-98 viz. 47,574.400 kgs. of biscuits, contained in 11,167 carton boxes ..... excise duty amounting to rs. 5,77,456.00 shall not be demanded from and paid by them under section 11a of the central excise act, 1944; (6.2) a penalty shall not be imposed upon them under section 11ac of the central excise act, 1944 for the aforesaid contravention; (6.3) interest at the appropriate rate shall not be charged on and ..... paid by them under section 11ab of the central excise act, 1944; (6.4) the amount of rs. 11,54,912.00 already deposited by them, as .....

Loknath Prasad Gupta Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... 1977 (in short 1977 rules). in these circumstances, duty was discharged on the goods cleared during this period by arriving at the assessable value under section 4 of the central excise act, 1944 on the basis of actual price charged from wholesale buyers.4. the commissioner of central excise has in the present proceedings confirmed the demand and ..... packages to various retailers who will sell individual pouches to consumer. the goods falling under heading 2414.41 are notified by the central government under section 4a of the central excise act, 1944 by amending notification 10/2003-c.e.(n.t.).3. the period involved in the present appeal is 1-9-2004 to 31-7 ..... on the basis of mrp. hence this appeal.5. after considering the submissions made by both sides on the issues including the provisions of section 4a of the central excise act, 1944 and the act of 1976 and the 1977 rules made thereunder, especially rule 34 thereof which exempts the provisions of the rules as regards marking prices etc .....

Contessa Commercial Co. Pvt. Ltd. Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... r.k. kishorepuria, director, cccpl and sunil kishorepu-ria, chief executive of cccpl were recorded on 27-5-98 and 28-5-98 respectively under section 108 of the act. in the inquiry made before the completing the assessment, opinions were sought from electronics and computer software export promotion council and department of electronics (government ..... place of evidence. the other circumstantial evidence in the form of contemporaneous imports of like/similar goods shows that the value declared is correct. section 14 of the act provides that the value shall be the price at which such or like goods are ordinarily sold or delivered at the time and place of importation ..... tribunal held that the declarations filed by the overseas parties with the local customs authorities does not have bearing on the determination of value under section 14 of the act which refers to time and place of importation i.e. india. we cannot accept declarations made to uae customs to be sacrosanct to prove misdeclaration .....

Telco Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(135)ELT392Tri(Kol.)kata

..... considered and dealt with; that failure to deal with such an important point raised in the grounds of appeal and actually argued, is a mistake rectifiable under section 35c(2) of the act as also under the inherent jurisdiction of the tribunal. the learned counsel relied upon the decisions which have already been mentioned in the order recorded by the ..... obviously, a case of passing an order under section 254(2) of the act and cannot be treated to be an order of review".8. we also note that the allahabad high court in another case of ito v.income-tax ..... for determining the amount of tax is pressed and not considered, it would certainly constitute a mistake apparent from the record within the meaning of the afore said section 254(2) of the act and if on the said mistake being pointed out by the assessee, the tribunal has, in the circumstances referred to above, amended its order, it is .....

M/S. Indian Aluminium Co. Ltd. Vs. Cce, Belgaum

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(76)ECC539

..... rules. a penalty of equivalent amount has also been imposed under the provision of rule 173q(1) of central excise rules, 1944 read with section 11ac of central excise act, 1944.interest in terms of section 11ab of the act has also been confirmed.confiscation of land, building, plant, machinery etc. has been ordered with an option to the appellant to redeem the same ..... on the findings that the same has been cleared by the appellant on payment of duty at a lower assessable value determined as per the provisions of section 4(1)(b) of the central excise act, 1944 read with rule 6(b)(1) of central excise valuation rule, 1975 whereas the correct assessable value was to be determined in terms of rule .....

Kesoram Rayon Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(162)ELT620Tri(Kol.)kata

..... were modvated can be demanded or not, even if the waste and scrap had not arisen during manufacture of the excisable products. (d) whether interest and penalty under sections 11ab and 11ac respectively are sustainable in this case.6. before we proceed to answer the above questions, it is necessary to appreciate rule 57s. the relevant portion of ..... the present impugned order as noted above against which the party has come in appeal. in the grounds of appeal they have inter alia stated that: (a) proviso to section 11a(1) cannot be invoked in this case as none of the conditions precedent for invoking the proviso was satisfied. (b) the demand for duty on the waste ..... rs. 42,59,512/- on the assessee under the provisions of section 11(a)(1) of the central excise act, 1944. he has also imposed penalty equal to the duty amount under the provisions of section 11ac besides ordering the assessee to pay interest under section 11ab of the act.2. brief facts of the case are that the appellants herein are .....