Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat calcutta Page 6 of about 128 results (0.636 seconds)

interscape and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(98)LC163Tri(Kol.)kata

..... which case it was the appellants who should be considered as the manufacturer and the hired labour cannot be considered as the manufacturer in terms of section 2(f) of the central excise act, 1944.shri roychowdhury, learned sr. advocate also submitted that the case law relied upon by the learned advocate for the appellant company, is distinguishable ..... manufacture various furniture items under their own supervision and control and it is they who are fully covered by the definition of manufacture as contained in section 2(f) of the central excise act, 1944.3c(i). at this stage, we may also refer to the answer given by shri vinoo naik, proprietor of the appellant company, to ..... payable by the appellants in de novo proceedings.similarly, in de novo proceedings, he would consider the appellants' plea of levy of interest under the provisions of section 11ab, in the light of the case laws cited by the appellants. with these observations, we set aside the impugned order and remand the matter to the .....

M/S. Interscape, M/S/ Itc Limited Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC363

..... which case it was the appellants who should be considered as the manufacturer and the hired labour cannot be considered as the manufacturer in terms of section 2(f) of the central excise act, 1944.shri roychowdhury, learned sr. advocate also submitted that the case-law relied upon by the learned advocate for the appellant company, is distinguishable ..... manufacture various furniture items under their own supervision and control and it is they who are fully covered by the definition of manufacture as contained in section 2(f) of the central excise act, 1944.3c(i). at this stage, we may also refer to the answer given by shri vinoo naik, proprietor of the appellant company, to ..... payable by the appellants in de-novo proceedings.similarly, in de-novo proceedings, he would consider the appellants' plea of levy of interest under the provisions of section 11ab, in the light of the case-laws cited by the appellants. with these observations, we set aside the impugned order and remand the matter to the .....

Cce and C, Bbsr Vs. M/S. Birla Tyres

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... . we find that in the show cause notice there was a specific allegation that in view of the amendment made in the definition of place of removal under section 44b of the central excise act with the enactment of finance bill from 28.9.96 this and other deduction claimed were not permissible. in this connection the larger bench decision in the .....

Commissioner of Central Excise, Vs. M/S North Eastern Tobacco Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(137)ELT1377Tri(Kol.)kata

..... the revenue, has mentioned that, by moving miscellaneous application,they have brought on record two review order passed by the commissioner, central excise under section 35e of the central excise act reviewing both the orders dt.17-1-2000 and 10-2-2000 passed by the assistant commissioner and applications have been filed before the commissioner ..... of subsidy for industrial units in the north eastern region; that this notification cannot be read into notification no. 32/99-ce issued under section 5a of the central excise act; that the conditions stipulated in the notification dt. 1-6-1998 cannot be made applicable for availing the benefit of notification no.32/99 ..... establish any new industrial undertaking, except and in accordance with a licence issued in that behalf by the central government. he also referred to section 7 of the i(dr) act according to which application for a licence or permission for the establishment of a new industrial undertaking shall be made before taking any of the .....

Kesoram Spun Pipes and Foundries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(146)ELT475Tri(Kol.)kata

..... operator" - has been defined in section 65(17) of chapter : v of the finance act, 1994 which is to the effect that 'goods transport operator' means any commercial concern engaged in the transportation of goods but 'does not include a courier ..... by the authorities below, who rejected their claim.4. shri b.n. chattopadhyay, learned consultant for the appellants draws my attention to the definition of taxable service as appearing in section 65(41)(m) which means any service provided to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage. "goods transport .....

Lumbini Beverages Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(151)ELT100Tri(Kol.)kata

..... doubt. with the above observations, he ordered confiscation of the goods under rule 209(i) (b) and rule 52a(8) of central excise rules, 1944 and truck under section 115 of the customs act as made applicable to central excise matters by notification no. 68/63, dated 4-5-63 as amended and gave option to the assessee to redeem the goods .....

G.C. JaIn Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(162)ELT733Tri(Kol.)kata

..... their stand inasmuch as after debiting of the licence, the position becomes irreversible. licence cannot be restored to its original position. the valid order of clearances made under section 47 of the customs act cannot be disturbed because of the irreversible situation. acceptance of advance licences for clearance of bam as adhesive stands absolute and it cannot be repudiated as licences have ..... bam to the benefit of notfn. no. 79/95-cus. on basis of the deec licences/tra produced and allowed. (b) section 15(1)(b) of the customs act provides that in case of goods being cleared from a warehouse under section 68 the rate of duty and tariff valuation, if any, applicable would be the rate or and tariff valuations, applicable on .....

Minerals Trading Corporation Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(88)ECC277

..... case of reva gases pvt. ltd. v. cce, raipur, 2002 (81) ecc 765 (t) ; 2002 (51) rlt 28 (cegat-delhi) has held that section 117 of the finance act, 2000, provides for imposition of interest and only saves the assessee from prosecution. the appellant has argued that the above case is distinguishable inasmuch as in that case ..... them by the deputy commissioner.3. subsequently the provision of service tax making the receiver of the services in case of goods transporters were re-validated vide section 117of the finance act, 2000, with retrospective effect. accordingly appellant was served with a show cause notice as to why the refund already sanctioned to them should not be ..... 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 .....

Hindustan Motors Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1994)(70)ELT579Tri(Kol.)kata

..... case, the appellant is a limited company incorporated under the companies act. the principal officer has not been defined under the customs act, but the same has been defined under the income-tax act as well as companies act. the definition of the 'principal officer' under sub-section (35) of section 2 of the income tax act, 1961 is reproduced as under: "'principal officer' used with reference .....

D.N. Arya of Trivoli Court Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1984)(15)ELT271Tri(Kol.)kata

..... .3. shri b. bhowmick, junior departmental representative has appeared on behalf of the revenue and has submitted that revenue's case is covered by section 74 of the gold control act and as per section 74, the penalty may be five times of the value of the gold or rs. 1,000 whichever is more irrespective to its confiscation. ..... with sindhur do not become an article.smearing with sindhur will not change the character of gold. the definition of primary gold as per provisions of section 2(r) of the gold control act, 1968 is fully covered. i hold that the three pieces of gold are of primary gold and not articles and the appellant does not get ..... control administrator, new delhi vide order dated 4th december, 1976. after coming into existence of the tribunal, the said appeal stands transferred to the tribunal under section 82k of the gold control act, 1968.2. shri s.k. roy, bar-at-law the learned authorised representative has appeared on behalf of the appellant. he has stated that the order .....