Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 3 of about 734 results (1.354 seconds)

Collector of Customs and Central Vs. Shri Naginkumar Mamaiyabhai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(13)LC329Tri(Mum.)bai

..... that the notification no. 2319 dated 29.6.1968 mentioned in para 2(ii) of annexure a of the collector's application was issued under section 4 of the gold (control) act and this was not relevant for the purpose of determining the rank of the gold control officers who exercised powers of adjudication under a different ..... ousts the jurisdiction of collector (appeals) and substitutes it with that of the tribunal is also not acceptable as these matters are governed by sections 80 and 81 of the gold (control) act.7. however, we are satisfied that though the collector's application does not frame the exact point to be referred to the hon. gujarat ..... the appellate tribunal lay inter alia from the order passed by the collector of central excise or customs as an adjudicating authority the notifications under sections 4 and 7 of the gold (control) act were really not meant to determine the appellate jurisdiction of the authorities in this behalf. shri senthivel referred to the discussions at length in .....

Reliance Industries Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC287Tri(Mum.)bai

..... distinction between the maintainability of show cause notice and the collector's jurisdiction to hold an enquiry on the allegations in the show cause notice under section 33 of the act. shri senthivel contended that show cause notice was for suppression of production. there is no vagueness in the charges. the basis for the charges ..... both his requests were turned down by the adjudicating authority. . aggrieved by this interlocutory decision of the adjudicating authority, the petitioner preferred an appeal under section 128 of the customs act as it then stood to the central board of excise and customs. but the board returned the memo of appeal with an order dated september 17 ..... 's powers as an adjudicating authority there were two views.one was that the collector's decisions as an adjudicating authority were with reference to section 33 of the act and the other view was that it could cover other decisions also in the nature of adjudication orders. shri senthivel submitted that he would prefer .....

Jai Bharat Steel Co. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(49)ELT527Tri(Mum.)bai

..... ; (iii) packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under section 4 of the act; from this it becomes clear that the benefit available under rule 57a is not intended to be extended, amongst others, to "tools or appliances" used for producing or .....

Gujarat Alkalies and Chemicals Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT202Tri(Mum.)bai

..... which is not included in the assessable value of the final product under section 4 of the act". thus, the legal requirement is that the cost of the packing material should be included in the assessable value. this is a question of fact and practice. the ..... this apprehension of the revenue is not based on facts inasmuch as the assessee monitors the use of the container very carefully in view of its high value and the explosive nature of the goods it contained.3. the prohibition relating in respect of taking credit on packing materials under rule 57a is in respect of "packing materials the cost of .....

Rajpurohit Gmp India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT431Tri(Mum.)bai

..... place, which makes the product have a different character and use of its own which did not bear earlier then the process would amount to manufacture under section 2(f) of the act. in fact the learned dr adopted the words contained in the head note of the case. it was also specifically emphasised by the learned dr that ..... products, namely, bleaching, mercerising, dyeing, etc., and whether it will amount to manufacture or not. one important question in that case which arose was whether section 4 of the central excise act after the amendment made therein would be consistently followed or not. the same has been reflected in paragraph 20 of the said judgment. it is true that ..... dated 6-6-2001 confirmed the duty of rs. 42,89,48,256/- and imposed a penalty of equal amount under section 11ac of the central excise act and ordered payment of interest in terms of section 11ab of the act and confiscated the land, building, etc., with an option of redemption fine of rs. 2 crores. on the other appellant .....

Glaxo Smith Kline Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT612Tri(Mum.)bai

..... the inputs utilised for the quality control purposes needs to be recovered from them under rule 57i read with proviso to section 11a(1) of the c.ex.act, 1944." the findings of the adjudicating authority at paras 8 & 9 are as follows: "8. i find that the input used for testing the quality of the ..... final products cleared by them during the period from april 95 to dec 99 is required to be recovered from them under the provisions of proviso to section 11a(1) of c.ex. salt act, 1944 read with rule 9(2) of c.ex.rules, 1944. similarly, the proportionate modvat credit of rs. 10,37,930/- not reversed by the assessee on ..... demanding duty of rs. 19,33,473/- and demand of reversal of modvat credit of rs. 10,37,930/-; imposing penalty of rs. 25,51,294/- under section 11ac of the central excise act, and rs. 50,000/- under rule 173q of the central excise rules. the other appeal is filed by the manager of the office of the assessee against imposition .....

Emerson Network Power India P. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... case of thermax limited v.cce 1998 (99) elt 481. the present appeals relate to the period after 1.7.2000, i.e. after substitution of section 4 of the central excise act by new section 4 introducing the definition of "transaction value".show cause notices were issued to the appellants, proposing to include installation and commissioning charges, cost of bought-out items ..... unit manufactured and clearing during the period after 1.7.2000. the tribunal relied upon the cbec circular dated 1.7.2002 clarifying doubts raised on the interpretation of new section 4 and, in particular, on the clarification that erection/installation and commissioning charges for machines into immovable property are not includable in the assessable value of machines, in coming to .....

Commissioner of Central Excise Vs. Urison Cosmetics Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(108)ECC175

..... such packs are required to be valued on the basis of maximum retail price (mrp) under section 4a of the central excise act, 1944 (cea) whereas respondents "argue that they have correctly valued the goods under section 1 of cea as section 4a does not apply to such goods. section 4a. valuation of excisable goods with reference to retail sale price.- (1) the central government ..... required, under the provisions of the standards of weights and measures act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) where the goods specified under sub .....

Commissioner of C. Ex. Vs. Arvind Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to be taken up as the assessable value. in the present matter, the transaction value has to be taken for the purpose of assessment of duty under section 4 of the central excise act and as admittedly no cash discount has been given to the customers, the actual price paid by them shall be the assessable value.7. it was ..... the ld d.r. for revenue submits that the provisions relating to valuation of excisable goods for the purpose of charging duty of excise are incorporated in section 4 of the central excise act, 1944 and these provisions have undergone a basic change with effect from 1-7-2000 when the concept of transaction value instead of a deemed value has ..... place of removal, where the buyer is not a related person and the price is the sole consideration for the sale. section 4 valuation of excisable goods for purpose of charging of duty of excise. (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of .....

The Bombay Municipal Corporation Vs. the Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1532DTri(Mum.)bai

..... v. union of india andotlur in which the honourable supreme court held that the petitioner's claim were rightly rejected under the bar of limitation under section 27 of the customs act. we feel this judgment would be applicable by analogy to the appeal under consideration. in the above analysis we find that the order of the ..... bombay high court vide e.l.t. december, 81 page 919 to show that the provisions of limitation act would apply to section 128 of the customs act, 1962 and by analogy to old section 35 of the central excises & salt act, 1944. in view of these pleadings shri dalai has argued that the appeal of municipal corporation of greater ..... this is a judgment on the interpretation of time limit under the then section 128 of the customs act. there is a distinction between the old section 128 of the customs act, and the old section 35 of the central excises & salt act, 1944, as under the former act provision was included for extending the time limit for presentation of the appeal, .....