Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat calcutta Page 9 of about 128 results (0.190 seconds)

Hada Textiles Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(109)LC222Tri(Kol.)kata

..... definitions and findings of the tribunal are to be viewed in the context that a note comparable to note 1 in chapter 52 already existed against section 2(f) of the central excises and salt act, 1944. following the ratio of the judgements of the tribunal in the cases cited above and having regard to the fact that the appellants were not ..... cotton yarn, then no duty shall be leviable at intermediate stage. we note that for arriving at this decision the tribunal examined the implication of section 2(d) and 2(f) of the central excises and salt act, 1944. we also note that in the case of jaipur poly spin limited, this tribunal held that doubling, twisting or multifolding of single ply .....

Lumbini Beverages Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(111)LC311Tri(Kol.)kata

..... to an altogether different set of facts and circumstances.12. as regards the personal penalty of rs. 20.00 lakh (rupees twenty lakh) imposed under the provisions of section 11ac, we find that the appellants have taken the credit on the basis of the circular issued by the board, though such basis was on the wrong interpretation of ..... that the said communication dated 24.1.2001 by the deputy commissioner was not appealed against by the revenue and as such, had attained the finality. the same acted as estoppel against the revenue to initiate the fresh proceedings against the appellants on the same grounds. he submits that the commissioner has erred in holding that the said ..... lakh) on the appellants.2. the appellants are engaged in the manufacture of aerated water and fruit pulp based drinks classifiable under chapter 22 of the central excise tariff act, 1985. prior to 1.4.2000, the appellants were not entitled to avail any credit of duty paid on the glass bottles and plastic crates used in the .....

Sri Praveen Garg Vs. Commr. of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... those were likely to be unloaded at or around delhi or haryana. in the circumstances as discussed above, he is definitely liable to penal action under provisions of section 112 (b) of the customs act, 1962.3. after hearing both sides, i find that the appellant has not made out a case for total dispensation of penalty. they should deposit an amount ..... of customs (preventive) which reads as under : 14.15 sri praveen garg, prop. of m/s rishab road carrier (noticee no. 4) has also violated the prohibitory provisions of customs act, 1962 as he is the proprietor of m/s rishab road carrier and both the seized trucks are registered in the name of said transport company. the said trucks bearing .....

Contessa Commercial Co. (P) Ltd., Vs. Commr. of Customs, Faridabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(106)ECC357

..... for the appellants, m/s brisk plastics & chemicals pvt. ltd and the director of the company. he submits that penalty has been imposed on these appellants under section 112 of the customs act for purchasing the disputed cd roms from m/s contessa commercial co. (p) ltd. he submits that the appellants had purchased the cd roms after the same were ..... appeared for the appellant, shri vivek nagpal, chairman-cum-managing director of m/s padmini polymer ltd. he submits that the penalty is imposed on the appellant under section 112 of the customs act is for giving a loan to m/s brisk plastics & chemicals pvt. ltd. for purchasing the cd roms from m/s contessa commercial co. (p) ltd. ..... he submits that m/s adani export ltd. is a facilitator and cannot be categorized as an abettor. he further submits that an identical case of penalty under section 112 of customs act was imposed as the same appellant, which was set aside by the tribunal in the case of m/s saudagar exports v. commr. of customs, kandla . 3 .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... 24/2004-st dated 10-9-2004 and is entitled to the benefit of the same. but the department insisted on the appellant to register his company under section 69 of the finance act, 1994. therefore, the appellant made an application for registration under protest on 18-3-05. subsequently, a show cause notice dated 20-7-05 was issued ..... to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. 24/2004-st dated 10-9-2004, the taxable services provided in relation ..... six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. 1,000.00 (rupees one thousand) under section 77 of the finance act, 1994.4. the appellant is running a computer training centre at ranchi, under a licence agreement with .....

Abdos Trading Co. Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... -deposit a sum of rs. 58,22,618/- (rupees fifty-eight lakhs twenty-two thousand and six hundred eighteen only) along with interest.further equal penalty has been imposed under section 11ac. a penalty of rs. 5,00,000/- (rupees five lakhs only) is required to be deposited by shri ram gopal agarwal, appellant no. 2. the appellant received standard packets ..... is the contention of the revenue that this process of repacking into smaller packets amounts to manufacture in terms of note 10 of chapter 28 of the central excise tariff act, 1985. proceedings were initiated and the adjudicating authority passed the impugned order for the periods 1997-98,1998-99 and 1999-2000. the ld-. advocate took us through note 10 .....

Shri Debdas Adhikary and Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(123)ECC120

..... ld. counsel appearing for the appellants today argued that neither the customs authorities nor the bsf authorities found the goods in the customs area notified under section 7 of the customs act, 1962.so also the case was made under mere suspicion and surmise for which the appellant should not suffer. however, he fairly admitted that the place ..... date. however, at the time of finalisation of the order it was noticed that neither the bsf found the vehicle at the place notified under section 7 of the customs act, 1962 nor any "attempt" for export was brought to record by customs authority for which the matter was again refixed for hearing on the above ..... v. state of punjab . it was also specifically questioned by the bench whether the place where bsf found the vehicle was in the notified area under section 7 of the customs act, 1962 and whether customs authority found that there was an 'attempt' for export. no specific answer being given appeals were ordered to be dismissed on that .....

Chhotu Lal Daga (Prop. of Rohit Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... injury, the anti-dumping duty may be levied from the date of imposition of provisional duty; (b) in the circumstances referred to in sub-section (3) of section 9a of the act, the anti-dumping duty may be levied retrospectively from the date commencing ninety days prior to the imposition of such provisional duty. provided that no ..... the domestic industry for the protection of which the statutory provisions are enacted and the provisional anti-dumping duty was imposed. 9.1. moreover, when the act contemplated under section 9a(3) retrospective imposition of final duty even during the period up to ninety days when there was no provisional anti-dumping duty, so that remedial ..... of the publication of the notification imposing anti-dumping duty i.e.20-7-2004), no anti-dumping duty could have been imposed. under section 9a(2) of the said act anti-dumping duty can be imposed on provisional assessment of normal value and margin of dumping by the central government. if upon final determination the .....

Amar Roller Flour Mills Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1991)LC784Tri(Kol.)kata

..... was not permissible and hence unauthorised and in contravention of the itc regulations. accordingly, the said goods were ordered to be confiscated under section lll(d) of the customs act, 1962 but allowed to be redeemed on payment of a sum of rs. 20,000.00 in the case of c-312/85 ..... fine grained and exhibits directionality perpendicular to the chilled face, whereas white iron ordinarily is coarse grained, randomly oriented and white throughout, even in relatively heavy sections. (fine grained white iron can be produced by casting a white iron composition against a chill). this difference reflects the effect of composition difference between ..... known as vermicular iron) has a structure intermediate between those of gray iron and ductile iron; compacted graphite cast iron is described more completely in a subsequent section of this article." "(c) white cast irons, so named because of their characteristically white fracture surfaces, do not have any graphite in their microstructures. instead .....

M/S. Bharat Wagon and Engg. Vs. Cce. Patna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(131)ELT681Tri(Kol.)kata

..... 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 the ..... 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 prior ..... 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 .....