Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 12 of about 734 results (0.076 seconds)

Oil and Natural Gas Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT508Tri(Mum.)bai

..... be removed during the process of fraction at distillation.3. crude oil is liable to pay cess in terms of section 15 of the oil industries (development) act, 1974 (hereafter referred to as "the act") sub-section (1) of section 15 of the act provides for levy of duty of excise on crude oil. subsection (2) with which we are concerned is ..... emphasises the finding of the commissioner in this regard.8. the contention was raised before her that, by applying the definition contained in clause (e) of section 2 of the act, the water that is extracted before crude oil enter the refinery for refining process cannot be considered to be part of the crude oil for purpose of ..... be collected on the quantity received in a refinery." 4. it is also necessary to reproduce the definition of "crude oil" contained in clause (e) of section 2 of the act as meaning : "petroleum in its natural state before it is refined or otherwise treated but from which water and foreign substances have been extracted." 5. in the .....

Cadbury India Ltd. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(103)ECC78

..... such packs is a pointer in the direction that such declaration on the wholesale packs is not necessary; that the impugned goods are assessable under the provisions of section 4 of central excise act, and that in any case no penalty can be imposed under rule 173q when the issue is debatable.5. the ld. dr submitted that the commissioner (appeals ..... 1985 and clear them as other goods preparation containing cocoa on payment of duly on the assessable value determined under section 4 of central excise act. the department's contention however is that provisions of section 4a(1) & (2) of the central excise act, are applicable in respect of 'dairy milk eclairs' and are therefore to be assessed on the basis of ..... sell the contents to individuals; that as per the board's circular no.411/44/98 cx, dated 31.7.98 section 4a(1) applies only when the mrp is required to be indicated as per sw&m act; that on wholesale packages mrp is not required to be indicated under rule 29; that it is not the intention of .....

Commissioner Central Excise Vs. Lloyds Metals and Engg. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... commissioner, central excise had directed the asstt. commissioner who was not adjudicating authority and therefore the appeal was not legal and valid under section 35e(2) of the central excise, act, 1944 and that such authorisation could have been given only to the addl.commissioner and not to any other authority subordinate to commissioner. ..... as eligible items of capital goods entitled to modvat credit and accordingly allowed the modvat credit.2. in pursuance of the powers conferred under section 35e(2) of the central excise act, the commissioner of central excise, called for and examined the said order in original and authorised and directed the asstt. commissioner, central ..... because of the possibility of the commissioner authorising an officer subordinate to him other than the adjudicating officer for filing an appeal under section 35(e)(2) of the central excise act. it was submitted that the tribunal in its recent decision in the case of commissioner c.e. v.blue star spinning mills .....

Universal Automobile and Vs. Collr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)LC547Tri(Mum.)bai

..... caused to any third party, or any penalty is incurred, the firm is liable therefore, to the same extent as the partner. he also cited section 47 of the partnership act, to contend that the liability continues even after the dissolution of the partnership firm.3. after hearing of the arguments of shri bharucha, the learned advocate, the ..... have agreed to share the profits of a business carried on by all or any of them acting for all. as per section 18 of the said act, partner is the agent of the firm for the purposes of the business of the firm. as per section 25, every partner is liable jointly with all the other partners and also severally, for all ..... acts of the firm done, while he is a partner. as per section 26, ibid, where, by the wrongful act or omission of a partner acting in the ordinary course of the business of a firm, or with the authority of his partners, loss or injury is .....

Garden Cotton Yarns Ltd., Garden Vs. Commissioner of Central Excise an ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(76)ECC483

..... or through these persons does not necessarily make them related to the seller. the commissioner obviously relies on the definition of "related person" occurring in section 4 of the act, which provides that such a related person includes a distributor. the commissioner has however wrongly read to mean that every distributor is related to the ..... sale in the market, thereby both the units became their sole distributors within the meaning of section 4 (4) (sic) of the act. hence price charged by these two associated firms should be the price for sale consideration under section 4 of the act." 6. the commissioner has, in effect, applied the provisions of clause (iii) of ..... the proviso under section 4 (1)(a) of the act. for this proviso to apply, two conditions are required, that the goods are generally .....

Century Textiles and Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(131)ELT671Tri(Mum.)bai

..... of assessment is not the weight of the yarn but the value i.e. the price at which the goods were sold. this is the basis for assessment under section 4 of the act. in making that assessment, the fact that one or more process involved did not amount to manufacture would not be of any significance. what the assessing officer should ..... the supreme court that we have referred to. it has relied upon "identical inclusive definition of manufacture in regard to cotton yarn as incorporated in the erstwhile clause (iv) to section 2(f) in present note 1 to chapter 52 under the old and new tariff respectively. in other words, the decision regarding collection of duty on unsized yarn in a ..... considered this aspect in bombay dyeing and manufacturing v. c.c.e. - 2000 (120) e.l.t. 182, and it noted that the board itself, in its order passed under section 37b dated 27-3-1999 [reproduced in 1999 (114) e.l.t.t-50] had held that duty on yarn, which is sized before it is taken up for weaving .....

Exide Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ltd., the related person, the value has to be determined by applying the provisions of the proviso (iii) under sub-section (1) of section 4 of the act. it is noted that any dealer located in the states in which the related person was buying the goods has to ..... should have resulted in reduction in the normal price. parties must satisfy the definition as contained in section 4(4)(c) of the act. there is no dispute before us that the excise products ltd. is in fact a related person within the meaning ..... of section 4(4)(c). it is possible, although not determined, that there is mutuality of interest between the ..... price of second wholesale buyer. such a comparison is specious. the sale which is to be considered for determination of price under section 4 is the wholesale price at which the manufacturer sells the goods to its buyers. the position might be different if the appellant .....

K.R.C.D. (i) Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(176)ELT427Tri(Mum.)bai

..... of the valuation rules, 2000 is as follows:- "rule 6 : where the excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the act except where price is not the sole consideration for sale, the value of such goods shall be deemed to be aggregate of such transaction value and the amount ..... the said assessable value declared by the appellants was on the lower side and does not reflect the correct assessable value in terms of the provisions of section 4 of the central excise act, 1944 read with the customs valuation rules, 2000, investigation were initiated against the appellants and statement of various persons were recorded. as a result, it ..... when the goods are manufactured by the job worker has no merits. at this stage we would like to take note of new section 4 of the central excise act, 1944, as substituted by section 94 of the finance act, 2000 which has come into force on the first day of july 2000 which reads as follows:- "4.(1) where under .....

Ratnamani Metals and Tubles, Shri Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the demand on the point of time bar inasmuch as the show cause notice dated 27/09/2002 was issued beyond the normal period of limitation provided under section 11a of the act.4. the above pleas raised by the appellants were not found favoured with by the commissioner, who vide his impugned order confirmed the demand of duty and ..... the duty should have been paid on the entire value of the coated pipes. the above view of the department is based upon the amended provisions of section 4 of the central excise act, 1944 with effect from july 2000, and the definitions of the transaction value. it is the revenue's contention that the price which is required to ..... that the appeals can be disposed of on the short point of limitation. admittedly, the show cause notice was issued beyond the normal period prescribed under the provisions of section 11a. the appellants have contended that in view of the hon'ble supreme court's decision in the case of siddharth tubes ltd., (supra) and the circular issued .....

Biochem Research Laboratories Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... available the price of physician samples are to be worked out on pro-rata basis for the samples as per section 4(1)(b) of the central excise act, read with rule 7 and 6(b) of central excise valuation rules, 1975. the reasoning given and ..... the cbec vide its circular no. 643/34/2002-cx dt. 1.7.2002 clarified that since physician samples are not sold section 4(1)(a) will not apply and recourse will have to be taken to the valuation rules. it is clarified that no ..... this issue. we have therefore dealt with them in their order of importance.18. under section 3 duties specified in the first schedule and the second schedule to central excise tariff act, are to be levied. the goods produced by the appellants are one of those mentioned ..... from the above that under the sales tax law what is relevant for levy of tax is ale, unlike the central excise act where duty is levied on goods manufactured. therefore this decision is distinguishable. as regards the kerala high court decision cited supra since .....