Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-07-1989
Reported in : (1990)LC68Tri(Delhi)
..... itself as being based on no evidence. 9. in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of ..... beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short ..... set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act, is a question of fact depending upon the facts and circumstances of a particular case. the tribunal came to the conclusion that ..... erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-18-1989
Reported in : (1992)(43)LC567Tri(Delhi)
..... argued that notification no. 386/86-cus as amended by notification 89/87, as issued by the government of india, under powers conferred under sub-section 1 of section 25 of the customs act, 1962 is issued in exercise of legislative powers and cannot be challenged by subordinate authorities. in support of this contention, he has cited bombay ..... conductors and electricals ltd. and anr. v.government of india and ors. : 1983 ecr 315d (delhi) wherein it has been held as under: section 25(1) of the customs act, 1962 delegates power to the central government to grant exemption from duty whenever it finds necessary so to do in the public interest and shall be laid ..... ors. 1981 e.l.t 235 (bom.)--wherein it has been held as under: licence--duties of customs authority--sections 47 and 2(33) of the customs act, 1962--scope--under section 47 read with section 2(33) of the customs act, 1962 once licence is granted, the proper officer has to satisfy whether goods mentioned in the licence tally with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-05-1989
Reported in : (1990)(46)ELT569TriDel
..... manufacturer can have more than one factory and each factory can be entitled to avail of benefit under this notification. he referred to section 13d of the industries (development regulation) act, 1951 whereby it is provided that no registered industrial undertaking can effect any substantial expansion except under and in accordance with the licence ..... shri bajoria, l.a., the word 'substantial expansion' would also include establishment of new factory, as per explanation given under section 13 of the industrial (development regulation) act, 1951. so, here the said act itself, envisages establishment of a new factory also. in that case also, the existing undertaking is entitled to avail of ..... chittor cement works is not a new factory. the second ground contended by shri sunder rajan is that in terms of section 6 of the central excises & salt act, 1944 (hereinafter referred to as act) read with rule 174 of rules, the central excise licence is granted to a manufacturer/a person who engages in .....
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