Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-24-1989
Reported in : (1989)(23)LC100Tri(Delhi)
..... reproduced below:- "13. as to the next ground that the collector of central excise had not jurisdiction to adjudicate in the proceedings and jurisdiction under section 11a (2) of the act was only with the assistant collector of central excise and reliance for the argument on the tribunal decision in kwality containers case 1987 (29) elt ..... any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to ..... the petitioner should have been given an opportunity of being heard before the authority making the adjudication. at any rate, i am of opinion that section 124 of the act required that the petitioner should have been given an opportunity of being heard before the collector, who has made the adjudication. as no such opportunity was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-25-1989
Reported in : (1990)(28)LC165Tri(Delhi)
..... the seizure is invalid if reasonable belief is formed by the superintendent of central excise who is subordinate to collector; reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department, i.e. collector; reasonable belief formed by the superintendent ..... 39 stc 478 (sc) cannot be understood as recognising a right of cross-examination as an invariable attribute of the requirement of reasonable opportunity under section 17(3) of the act. the supreme court has stated the rule with sufficient elasticity and amplitude as to make the right depend on the terms of the statute, the ..... that "seizure invalid, if reasonable belief is formed by the superintendent of central excise who is subordinate to the collector-reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department i.e. the collector-'reasonable belief formed by the superintendent .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-08-1989
Reported in : (1989)(25)LC171Tri(Delhi)
..... the explanation to the notification become important. it should be noted that the term "manufacture" is not as such defined in the central excises & salt act. section 2(f) of the act contains an inclusive definition. it is to the effect that the term "manufacture" shall include any process incidental or ancillary to the completion of the manufactured ..... of the central excise rules, 1944, the central government hereby exempts goods falling under item no. 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), manufactured in a factory as a job work, from so much of the duty of excise leviable thereon as is in excess of ..... of manufacture. the tribunal, shri chakraborthy argued, had made a distinction between primary manufacture and secondary manufacture based on the definition of the term in the act and had concluded that what the notification 119/75 covers in respect of job work is manufacture in the nature of secondary manufacture. according to the learned departmental .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-17-1989
Reported in : (1989)(23)LC81Tri(Delhi)
..... objection. shri c.v. durghayya, the learned jdr appearing on behalf of the appellant has pleaded that in terms of the provisions of sub-section (8) of section 2 of the customs act, 1962 'collector of customs' includes 'additional collector of customs'. he has pleaded that the authorisation in the present matter is correct and ..... not legal or proper direct the proper officer to appeal on his behalf to the appellate tribunal against such order." 3. in terms of sub-section (8) of section 2 of the customs act, 1962 "collector of customs" includes "additional collector of customs". in the definition, similar are the provisions under central excise rules.as per ..... the totality of the powers, administrative, territorial and pecuniary para 24 from the said judgment is reproduced below :- "24. the definition contained in section 2(b) of the act says in addition that central excise officer means any person (including an officer of the state government) invested by central board of excise and customs .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1989)(24)LC72Tri(Delhi)
..... sr. vice-president for referring the aforesaid question according to sub-sec. (5) of sec.129-d of the customs act, 1962.20. senior vice-president referred this appeal to me for deciding the point of difference that has arisen, so as to arrive at ..... to the tribunal.since there is a difference of opinion between us the following question requires to be decided by another member in terms of sub-sec.(5) of sec. 12-d of the customs act, 1962- "whether in the facts and circumstances of the case the present appeal is maintainable." let the papers be placed before the hon'ble ..... of the designation of the authority passing the aforesaid order of adjudication, it should have been appealed against to the collector of customs (appeals) in terms of section 128 of the customs act. the appellant has, however, filed an appeal to the tribunal on the presumption that the officer shri k.s. sivaraman, who has passed the aforesaid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-14-1989
Reported in : (1989)(24)ECC45
..... .this observation and this part of the handbook also disposes of dr.kantawala's argument that "other laws for the time being in force", occurring in section 11 of the customs act relate only to customs law and import trade control law. even in general terms we cannot accept that the words "and other law" can be interpreted ..... to industries which existed prior to 1951 or in relation to which effective steps had been taken prior to 1951. our attention was next drawn to section 10 of the idr act which deals with the registration of existing industrial undertakings. the contention of the learned counsel was that if an industry is an existing industrial undertaking it ..... could not now raise this point before the tribunal. he submitted that these matters which were not before the collector, would not be within the purview of section 129d(1) of the act and these, being contained in the board's order and in the collector's appeal alone, the appeal should be dismissed in limine on these preliminary .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-20-1989
Reported in : (1990)(25)ECC251
..... in law, adopt an indirect approach in the absence of any allegation, leave apart a finding based on some cogent evidence, that the valuation of goods under section 4 of the act is not possible to determine.5.2. we do not also find much merit in learned jcdr's plea that under heading 84.28 hsn of the customs ..... even hint at in that direction. the adjudicating authority has merely relied upon the legal interpretation given by him to the definition of 'manufacturer' under section 2(f) of the central excises and salt act. in view of the series of judgments on this issue we disagree with the interpretation of the collector.9. the 3rd issue discussed by the ..... included in the term 'goods'. this definition is held to cover within its ambit all goods as defined under the sale of goods act, 1930. the definition under section 2(7) of the said sale of goods act defines the goods to mean "every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-27-1989
Reported in : (1989)(24)LC344Tri(Delhi)
..... company or to their customers direct. this fact is not disputed. the relationship of holding company and subsidiary is also not disputed. respondents state that under section 4 of the act, holding company is not a related person, unless it is established that they have interest, directly or indirectly in the business of each other. this ..... were on principal to principal basis and that there was no commercial consideration other than price, does not appear to be correct. in view of section 4 of company's act which stipulates that the holding company actually controls the composition of the board of directors of the subsidiary company and exercise more than half of ..... contention is not supported by the language of section 4(4)(c) of the act when transaction is between a holding company and a subsidiary company, there will be a legal presumption of interest in each others business, that is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC77
..... personal belongings of the passenger contained therein and it must be in this comprehensive sense in which "baggage" has been used in sections 77 and 80 of the customs act. if "baggage" in section 80 of this act means only bona fide baggage as contemplated by clause 3 of the tourist baggage rules, 1958, there will hardly be any occasion ..... not treated the goods as baggage. instead of that in the preamble of the impugned order a direction has been given that an application for revision under section 129 dd of the customs act, 1962 shall lie with the joint secretary to the govt. of india, ministry of finance, department of revenue, new delhi. according to the learned advocate ..... for the application of section 80 of the customs act. i am, therefore, of the opinion that "baggage" has to be given the larger and ordinary meaning." the view taken by us is quite in conformity .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)(25)LC207Tri(Delhi)
..... which case the judgment as well as the order is embodied in the same document. if so it is manifest that an order made under sub-section (1) of section 35-c of the act if it contains also the reasons for it, is a composite document satisfying the definition of a judgment as well as that of an order. ..... in 'the customs, excise and gold (control) appellate tribunal (procedure) rules, 1982' framed by the tribunal in exercise of its powers conferred by sub-section (1) of section 35-d of the act, except that rule 26 of it provides that "every order of the tribunal shall be in writing and shall be signed and dated by the members constituting ..... .c. chakraborthy, learned departmental representative submitted that though the appeal was allowed by an oral 'order' the same is not an 'order' as contemplated by section 35-c of the act because no detailed/reasoned order was ever passed after the aforesaid oral pronouncement. to buttress his contention he relied upon the ratio of the order passed by this .....
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