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Terna Shetkari Sahakari Sakhar Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT777Tri(Mum.)bai

..... to give it relief in taxation that it did not claim. this is all the more so in view of the fact that by the amendment made by the finance act to section 43 of the income tax the definition of "actual cost" of assets has been restricted as not to include in it the excise duty claimed as modvat. the only ..... by itself result in the modvat credit attract the provisions of sub-rule (5) of rule 57r prohibiting it to be taken, depreciation is claimed for the income tax act. it said that such a practice would result in the assessee being denied both the depreciation as well as modvat credit. it is only in those cases where depreciation was ..... the commissioner of central excise.aurangabad denied the credit availed by the assessee under rule 57q of the duty paid on capital goods under the provisions of the income tax act and thus contravened the express provisions of rule 57t the commissioner also imposed penalty. the assessee appealed this order to the tribunal. the tribunal in its orders passed on .....

Rajpurohit Gmp India Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 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 the ..... textile 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 ..... 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, .....

Bayer Abs Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of customs & central excise., aurangabad (by the supreme court) vide order reported in 2003 (155) elt 8 (s.c.) wherein it was held that amendments of section 4 of central excise act, 1944 have made no difference to the earlier position as settled by the court vide its orders in the case of union of india v. bombay tyre international ..... s.c.) which had held the eligibility of deductions and thus no levy on equalised freight. in vip industries ltd. case, after considering the amendments made to section 4 of the central excise act, 1944 as regards the "place of removal" the court held as follows- "5. after the amendment, the department sought to include in the value the ..... of removal is appellant's factory or the customers premises is the pure question of interpretation involving meaning and scope of section 4 as amended w.e.f 29.6.96 and section 2(h) of the central excise act, 1944. the legal position about correct place of removal to be considered in case of insurance coverage taken by the .....

Reliance Industries Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT344Tri(Mum.)bai

..... , 458-460 (guj). the tribunal has held in the case of cc v. metro exports (p) ltd 1989 (54) ecr 594 at 616 "an officer acting under section 47 merely acts like a security officer guarding the entry/exit of a prohibited area to which access is permissible only by a "pass" and therefore, the security officer or the ..... in 1979. with these rules, however, we are not concerned in the present case because all the goods were imported prior to the incorporation of sub-section (1a) of section 14 of the act. which clarified that the controversy settled by the supreme court therein was, as regards inclusion of 'landing charges' to determine value of imported goods prior ..... security officer does not by himself decide as to whether the holder of the "pass" was otherwise eligible for such a "pass". similarly, the proper officer acting under section 47 does not adjudicate. he merely sees as to whether all the prescribed formalities have been duly completed and allows the goods to go out of customs charge .....

Reliance Industries Ltd. and ors. Vs. Commissioners of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(95)ECC180

..... (guj) : 2000 (116) elt 453, 458-460 (guj). the tribunal has held in the case of cc v. metro exports (p) ltd., "an officer acting under section 47 merely acts like a security officer guarding the entry/exit of a prohibited area to which access is permissible only by a "pass" and therefore, the security officer or the guard ..... 1979. with these rules, however, we are not concerned in the present case because all the goods were imported prior to the incorporation of sub-section (1a) of section 14 of the act. which clarified that the controversy settled by the supreme court therein was, as regards inclusion of 'landing charges' to determine value of imported goods ..... security officer does not by himself decide as to whether the holder of the "pass" was otherwise eligible for such a "pass". similarly, the proper officer acting under section 47 does not adjudicate. he merely sees as to whether all the prescribed formalities have been duly completed and allows the goods to go out of customs charge .....

Commissioner of Customs, Vs. Century Pulp and Paper

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT999Tri(Mum.)bai

..... , as scrap, when on examination 50% serviceable paper in roll form was found and it allowed to an actual user, after setting aside the order of confiscation under section 111(m) and penalty under section 112. in this case, also we follow the case of m/s. pudemji agro india ltd as we find no reason to differ with the same. the ..... and presents on mutilation, and stipulates in paragraph 2 that if fine quality paper in original packing is found that would be a case of misdeclaration requiring action under custom act, 1962 and release after mutilation can not be granted. however if serviceable paper found is not in original packing, in small quantities; then consignments could be released on mutilation and .....

Damnet Chemicals Pvt. Ltd., N.J. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(182)ELT225Tri(Mum.)bai

..... benefit could not be denied. when cbec circular no. 213/41/88-cx 6 dated 30.12.1988 where in it is stated that as per section 8 of the trade and merchandise marks act, 1958 are trademark can be registered in respect of any or all goods and that the trademark need not necessarily be in respect of all goods unless ..... (basis) rs. 5,20,605.61 (special) for the period from 26.02.88 to 24.10.92 should not be demanded and recovered from them under section 11a of the central excise and salt act, 1944 read with rule 9(2) of the central excise rules, 1944 as detailed in annexure "a" to this. total duty rs. 56,69,827.80 ..... dcpl was a fae or dummy of bharat bijlee ltd. (bbl) and/or whether dcpl and bbl are related persons under section 4 of the central excise act, 1944? e) whether there was any suppression to justify invoking the proviso to section 11a(1) as the show notice is admittedly issued for the period beyond six months from the date of the show .....

Psl Ltd. and Shri F.S. Negi Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC588

..... psl ltd.. the said collection of excess money forms additional consideration flowing from the buyer to them and includible in the assessable value as per provisions of section 4(1)(b) of central excise act 1944 read with rule 6 of valuation rules 2000, and therefore, central excise duty @ 16% amounting to rs. 43,76,326/- is required to ..... negi, in his statement recorded on 19.8.2002, has deposed that he was aware of the fat that in terms of the provisions contained in section 4 of the central excise act 1944, such excess amount recovered by them from the buyers would form part of assessable value of the goods, in the inter office memo dated 31. ..... pay the excise duty on differential amount between the receivable/received from clients and payable/paid by them to the transports. iii) in view of the above findings, proviso to section 11a could be involved & penalty & interest provisions were to be invoked. iv) shri f.s. negi was holding a responsible position of general manager(commercial) who in .....

Sterlite Inds (i) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(189)ELT329Tri(Mum.)bai

..... in the invoices reflected the correct "transaction value" of the goods which had been sold to independent buyers. it was further submitted that under the amended section 4 of the central excise act, 1944, the assessable value was determinable "for each clearance" with reference to the "price actually paid or payable by the buyer" to the appellant (i ..... the show cause notice of applying the concept of 'normal price' to all clearances effected by the appellant was inconsistent with the provision of the amended section 4 of the central excise act. the binding instructions of board circular no.f.no.354/81/2000-tru, dated 30-6-2000, wherein para 4 and 5 clarifies as under: ..... an additional consideration for the sale of goods has force. ii) even otherwise, it is now well settled that the 'additional consideration' referred to in section 4 of the act refers only to 'additional consideration' flowing from the buyer to an assessee. this is further clear from the definition of "transaction value" in .....

Swan Sweets Pvt. Ltd., Makson Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the products involved herein, which are below 10 gms. weight individually, has been shown to us. confectionary cleared from the appellants' factory have discharged duty under section 4 of the act on the packs intended for retail sale, which are below 10 gms. in weight in jars, boxes, polybags/polyethylene bags, etc., in which the individual ..... of central excise (a). therefore/the finding of the commissioner (a) that the assessee cannot take shelter under rule 34 from the applicability of section 4a of the central excise act cannot be upheld in this case. a)letter dated 20.08.2003 addressed to maharashtra jarda manufacturer's association. in this it was clarified ..... 1.3 the valuation and assessment of sugar confectionary falling under heading 17.04 and 18.04 was brought under the mrp based assessment under section 4a of the central excise act, 1944 by union budget 2002.there has been an ongoing dispute between the appellants and the department about the valuation of the confectionary. .....