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Dhanesh Textile Industries P. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC570

..... are two separate companies, they cannot than anything more be related persons within the meaning of clause (c) of sub-section (4) of section 4 of the act is not of universal application." 6. in the light of the above, we hold that dhanesh textile industries pvt.ltd. ..... the partnership firms were created so as to fraudulently avail the benefit of the notifications. further, there is no provision in the partnership act for compulsory registration of a partnership deed. (dhanesh industries and ruby silk mills have been in existence since 1984, whereas the appellant ..... by notification no. 32/2001-ce and imposed penalty of equal amount thereof in terms of section 11ac of the central excise act and a penalty of rs. 10 lakhs on its director under rule 209a of the central excise rules 1944 read ..... with section 38a of the act and rule 26 of the rules. the benefit has been denied on the twin grounds that the appellant .....

Standard Radiator Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(188)ELT394Tri(Mum.)bai

..... e) since relationship amongst the persons running the appellant company and supercore (gujarat) could not be established as under the concept of related person under section 4 of the central excise act, 1944 in the facts of the case and no material is on record to show and establish that the later enterprise to be financed or set ..... the records as prescribed to be maintained by su-percore (gujarat) are not even alleged to be not maintained. the present demand notice therefore invoking the proviso clause of section 11a(1) is barred by limitation. (d) copper fins, water channels & header plates are not proved to be independent marketable commodity or that they were marketed. ..... dated 2-7-85 which alleged - (a) goods detained were liable to confiscation under the central excise act. (i) supercore did not fall under the definition of factory within the meaning of section 2(m) of the factories act, 1948 and so it does not pass central excise licence and there was no provision granted under rule 56 .....

Rafique Mallick Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC545

..... , in any event, the appellants, activity of labelling the goods does not amount to manufacture so as to fall within the ambit of the charging section i.e. section 3 of the said act. the appellant states that the appellant was thus constrained to file a writ petition viz., writ petition no. 2733 of 2003 before the hon'ble high ..... lordships after hearing the submissions while allowing the appellant to withdraw the petition directed the department to issue a show cause notice to the appellant under section 11(a) of the central excise act, 1944. the appellant was directed to file a reply to the show cause notice within the stipulated time. the statement of mr sadiq ali noorani ..... as amended in para 10(i) and (ii) of the show cause notice should not be construed as manufacture under the amended definition of manufacture under section 2(f) of the central excise act, 1944 and liable to duty. (ii) the activity of affixing the brand labels on the footwear (not on the container and repacking the same in .....

Lakhanpal National Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... while transporting the goods from the factory gate to the depots from where the goods are sold, should be added to the assessable value of the goods after section 4 of central excise act was amended w.e.f.28-9-1996 or not. the said amendment inter alia enabled the department to charge central excise duty on the value at ..... over the country, value for purpose of excise does not change merely because the definition of the expression "place of removal" is extended vide newly added section 4(ia) of central excise act, cost of transportation from the factory to the depot is not includible in the assessable value where a manufacturer includes equalized freight in the price of the ..... which goods are cleared from a depot.2. the appellants were clearing their goods into domestic market from their depots. after the amendment to section 4 w.e.f. .....

Collector of Central Excise Vs. New Shorrock Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1886DTri(Mum.)bai

..... in agreement with the arguments submitted by the learned consultant shri trivedi. the peculiar circumstances are the provisions of sub-section (2) of section 5 of the central excises and salt act and additional duties of excise (amendment) act, 1980 and as per these provisions the notification no.7/78, dated 17-1-1978 has retrospective effect and ..... 1. the assistant collector (technical) of the office of the collector of central excise baroda has filed this appeal under section 35b of the central excises and salt act, 1944, against the order no.v-2(19)1172/82 dated 22-6-1982 of the appellate collector of central excise, bombay. the collector ..... rules 9 and 49. however, in particular, shri trivedi pointed out sub-section (2) of section 5 of the central excises and salt and additional duties of excise (amendment) act, 1980 which gives retrospective effect to any rule, notification etc. issued under any central excise act. as per the aforesaid provisions of law, shri trivedi pointed out that .....

Espi Industrial Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(10)LC443Tri(Mum.)bai

..... observed that the additional collector of customs, bombay in respect of bill of entry no. 2783/25 having been made in contravention with the provisions of section 111(d) of customs act, 1962 read with section 3(2) of imports & exports control ac, 1947 ordered the terms of the bond to be enforced for a sum of rs. 10 lacs towards ..... "at the time of clearance" appearing in paragraph 21(a) of appendix 10 means the date on which the bill of entry is filed for clearance. section 46 of the customs act require an importer of any goods to make an entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing in the ..... was current and valid on the appellant's registration certificate. the time of clearance was therefore to be interpreted in terms of filing of the b/e under section 46 of the customs act. as regards the question as to whether the goods were covered under ogl, the importers had obtained a special clarification from dgtd and this was binding on .....

Commissioner of Customs Vs. Metalman Pine Mfg. Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(91)ELT382Tri(Mum.)bai

..... that on proper valuation, the goods imported exceed the value limit of the licence, resulting into liability to confiscation also under section 111(d) of the act.20. section 111(m) of the act, provides for confiscation of any goods which do not correspond in respect of value or in any particular manner. the said ..... by heyking ltd. to italian manufacturer/supplier, therefore, in view of the circumstances prevailing here, cannot be accepted as the standard for assessment under section 114(1) of the act.commerce international v. collector (supra) laid down that preference ought to be given to manufacturers invoice and the tribunal have in shyam antina electronics ..... , alleging undervaluation of the goods imported by respondent metalman pipes manufacturing co. ltd. and its liability to confiscation vide section 111(m) of the act, and also under section 111(d) of the act, on the ground that on appropriate valuation, the goods imported would exceed the value limit specified under the import licences .....

Savita Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)LC845Tri(Mum.)bai

..... after getting these repacked from m/s. unique packers. as the assessable value of the said goods i.e. lube oil as per amended provisions of section 4 of central excise act, 1944, should be the invoice price charged at depot for the retail packs. therefore, for the purpose of determining central excise duty under rule 173f read ..... repackaging into smaller pack transfer to various depots consignments agents etc. of m/s. savita chemicals for further sale by m/s. savita chemicals. section 4(1)(a) of central excise act, 1944 provides that duty of excise is chargeable on the excisable goods at normal price which is the price at which the goods are ordinarily sold ..... repackaging into smaller pack transfer to various depots consignments agents etc. of m/s. savita chemicals for further sale by m/s. savita chemicals. section 4(1)(a) of central excise act, 1944 provides that duty of excise is chargeable on the excisable goods at normal price which is the price at which the goods are ordinarily sold .....

Lubrizol India Ltd Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to be related. however, the value has been determined by the larger bench not under clause (b) of sub section (1) of section 4 of the act but under clause (a). this is clear from paragraph 12. the perception of the larger bench with regard to rule ..... or by any other assessee. " clause (c) of rule 2 defines "value" in the rules to mean the value under section 4 of the act. the "value" referred to in clause (i) of rule 6(b) is the value of comparable goods, produced either by ..... may also receive various subsidies such as drawback specifically designed to enable him to reduce his export price. it is therefore reasonable to act on the premise that the export price would be substantially lower, sometimes substantially lower, than the price at which the same goods ..... the assessee or any other assessee, as determined under sec.4. hence, unless it can be shown that the price at which .....

Cosepa Fiscal Industries Ltd., Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(149)ELT421Tri(Mum.)bai

..... to come to the conclusion that for the purpose of levy of excise duty it will come within the third proviso to sub-clause (a) of sub-section (1) of section 4 of the act? the basis of the third proviso supra is that the sale must be to a related person. here in this case has it happened? 9. ..... any stretch of imagination show that both the companies have interest in each other's business so as to come within the mischief of clause (iii) of section 4(4) of the act it was stressed. the argument of shri shroff is that as early as 1996 the memorandum of understanding which is entered into between cosepa fiscal industries ltd ..... the price list and rt12 returns have been given and there cannot be by any stretch of imagination of warranting attraction of the suppression as mentioned in section 11a of the central excise act. he further stated that the plant and machinery which cosepa fiscal industries ltd. purchased from standard batteries have been purchased at normal commercial consideration. there .....