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Commr. of Cus. and C. Ex. Vs. Ashima Fabrics

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT530Tri(Mum.)bai

..... appeal accepts as correct the finding of the commissioner that the pva is a consumable goods. these proceedings arise out of an order passed by the board under section 35e of the act. it is therefore not permissible to go beyond the points raised in that order. the board's order does not question the finding of the commissioner that pva ..... of the export-import policy april 1997 - 31-3-2002' from so much of the duty as in excess of the amount equal to the duty leviable under section 3 of the act on like goods produced or manufactured and cleared by other than 100% export-oriented unit or free trade zone and cleared in india. in the course of manufacture ..... 1. the application under section 35e of the act and the two appeals by ashima fabrics are against the order of the commissioner of central excise, ahmedabad. the appeal c/735/1999 is filed under the customs act, 1962 and appeal e/2569/1999 is filed under the central excise act, 1944 by ashima fabrics.2. the notice issued to ashima fabrics a .....

Suresh Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT468Tri(Mum.)bai

..... compass. after waiving pre-deposit and with the consent of both sides this order is being passed. (a) the scope of levy of duty under first proviso of section 3 of central excise act, 1944 at the relevant time, which reads as under : - "provided that the duties of excise which shall be levied and collected on any excisable goods which are produced ..... levy on the goods supplied under the provisions of para 9.10(b) of exim policy, then that levy has to be central excise duty under the main section 3 of the central excise act, 1944 as per board's circular no. 618/9/2002-cx, dated 13-2-2002, and this matter has to be remanded back to redetermine the duty ..... of para 9.10(b) of the exim policy during the period july-august, 2000. they have appealed against the demand of duty of excise under section 3 read with section 11a(2) of the central excise act, 1944 and a penalty imposed under rule 209a of the central excise rules, 1944. appellant no. 2 is director of appellant no. 1 on whom .....

Premier Glass Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT90Tri(Mum.)bai

..... serve the purpose of a mirror, as it would be only a glass. therefore, the process, which is carried out, is certainly amounts to manufacture in view of section 2f of central excise act, 1944." 3. despite the valiant efforts of the departmental representative, we are unable to see as correct anything in the conclusion of the commissioner (appeals). it is common .....

Laxmi Board and Paper Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and the other by the department. in the impugned order, the commissioner has held that the show cause notice dated 26 june 97 invoking the proviso to section 11a of the central excise act, 1944 alleging suppression and misstatement was not an order and is not maintainable and therefore the demand is hit by time bar for non maintenance of proper records ..... the rival submissions. paragraph 4 of the show cause notice reads as under: "shri v.p. kaushal production manager, in his statement dt. 12.12.96 recorded under section 14 of the central excise act 1944 stated, interalia, that during the years 92-93 & 93-94, they were engaged in the manufacture of kraft paper using bagasse; that kraft paper consisted of .....

Bureau Veritas, Pride Foramer and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of he rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....

Bureau Veritas Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT688Tri(Mum.)bai

..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of the rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....

Commissioner of Central Excise Vs. Swami Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and the adjudicating authority or appellate authority had his discretion to impose, disturb or reduce it.5. the contention in the appeal is that penalty prescribed under section 11ac of the act is the minimum penalty and the maximum is contained in rule 173q. the reasoning for this proposition contained in the appeal is summarised by the departmental representative as ..... this is the result of trying to compare two incomparables.8. i do not think it is correct to say that phrase "subject to the provision contained in section 11ac of the act" occurring in sub-rule (1) of rule 173q has to be so interpreted to mean that to be synonymous with in addition to the action to be ..... taken under section 11ac. by applying its normal meaning the term "subject to" appropriately can be construed to mean that where section 11ac invoked, rule 173q could not be invoked. .....

RollwIn Engineering Company Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT678Tri(Mum.)bai

..... removal of their final products during the periods - from 1992-93 to 1996-97. in addition, he has imposed personal penalty of identical amount under the provisions of section 11ac of the central excise act, 1944 and penalty of rs. 8.0 lakh (rupees eight lakh) under the provisions of rule 173q of the central excise rules, 1944. he has also confiscated ..... fifty thousand).2. as per facts on record, the appellants are engaged in the manufacture of ball bearings and roller bearings falling under chapter 84 of the central excise tariff act, 1985. the appellant company's factory was visited by the central excise officers on 17.10.96, who conducted various checks and verifications and found unaccounted for raw materials & semi .....

Nishiland Park Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(94)ECC226

..... and rs. 25,000/- respectively as imposed are therefore required to be set aside. g) as regards liability of confiscation of "pedal boat" only under section 111 (d) of the customs act, 1962, is upheld. the classification is upheld under 8903.99 as arrived at by the commissioner (appeals). however, keeping in view that the imports are ..... is no cause for departing from the transaction value as evidenced from the invoice. the under-valuation charge cannot be upheld to call for the confiscation under section 111 (m) of the customs act, 1962. c) relying on the case of northern plastics {1998 (101) elt 549 (sc)} for a mere claim of assessment under a particular tariff ..... the claim of classification made under 9506.11 by the appellants to be considered to be a mis-declaration to call for liability for confiscation under section 111 (m) of the customs act, 1962. b) as regards under-valuation of 10% of ceramic fountains, as observed from the printed prices of the foreign suppliers, considering that .....

Tata Johnson Controls Automotive Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(93)ECC443

..... cm width. the unit price of 4.32 gbp/meter as transaction value was taken to 6.75 gbp/meter. penalties under section 112(a) of the customs act, 1962 were imposed after ordering the confiscation of the goods imported under section 111(m) and offering a redemption fine.1.3 the commissioner (appeals), dealt the five appeals filed for the five bes .....