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Mangalore Jewellery Works Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(34)ELT267Tri(Mum.)bai

..... is impermissible if the seized gold belonged to persons other than the person who contravened the provisions of the gold (control) act. shri rana also contended that under section 79 of the gold control act confiscation cannot be ordered without issue of show cause notice. the owners were not issued show cause notices and' therefore the ..... air 1976 allahabad p. 35, shri pattekar submitted that non-maintenance of the accounts cannot be considered as a technical breach. the purpose of gold (control) act would be defeated if the accounts are not maintained as and when the transactions taken place. the breach of non-maintenance of accounts is not a condonable breach. ..... and that being the case the collector committed an illegality in ordering confiscation of the seized gold. under section 71, which provides for confiscation, no gold belonging to a person other than the person who has, by any act or omission, rendered it liable to confiscation can be ordered to be confiscated. from the order of .....

Shri Shantilal G. JaIn Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(22)ECC353

..... town or district and that is the reason why i have observed that i am deciding this question without reference to the power of the central government under section 27 (6-a) of the act." 34. the above observations of the madras high court equally applies in the matter of granting of new licences.35. on consideration of all the aspects ..... is restricted or limited and that question may possibly arise only if and when the government of india makes special rules in exercise of its powers under section 27 (6-a) of the act. since no such rules have been made now, there is no limitation on the number of licences that can be granted or renewed generally, without reference ..... : "it passes one's comprehension as to how the prescription of a particular turn-over achieves the object of the act." as a matter of fact, the madras high court held rule 3(ee) made under section 27, (6) of the act as ultra vires. the high court observed : "the prescription of a particular turnover in the past as a condition .....

Swastika Woollen Mills and anr. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)(48)LC362Tri(Mum.)bai

..... they have abandoned the goods because they cancelled their contract on account of delayed arrival of the goods. by relinquishing title to the goods, under section 23 of the customs act, they are no longer importers. as against the plea, we may have to observe that it is not disputed that goods have come into the ..... they have abandoned the goods, no duly is payable and no duty evasion can exist in such circumstances. the collector has ordered absolute confiscation under section 111(d) of the customs act, which they are not challenging even now. hence, their money having been lost, penalty to this extent is not warranted and calls for substantial ..... once the goods are abandoned and their title to goods is relinquished, they are no longer the importers. no penal proceedings under section 112 can be sustained against them. section 23 of the customs act also provides for relinquishing the goods before home consumption. when they have abandoned the goods, they are not to be construed as importers .....

Collector of Central Excise Vs. Rawji Ind. Corpn.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(53)LC245Tri(Mum.)bai

..... sugars , the tribunal has taken a contrary view that where an appeal has been filed by the revenue within the time limit prescribed under section 35(a) of the central excise act, the notice under section 11a is not applicable. but he pleads that in that decision, the earlier decision of the tribunal referred to by him have not been considered ..... to me for the following reasons. (i) in this case, the proceedings initiated by the g.o.i. are in the context of the erstwhile section 36 of the central excise act, whereunder the govt. can call for the records or otherwise and on review of the orders passed by collectors issues the scn to the affected parties and ..... issued, apart from the notice issued by the govt. of india in exercise of the powers vested in them under section 35 (illegible)(a) of the central excise act. (ii) in this case, admittedly a notice has been issued under section 36(2) within the time limits prescribed in the statute,. as pleaded by mr. mondal, strictly speaking no further .....

J.N. Marshall Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(102)ELT57Tri(Mum.)bai

..... to the company. the notice was issued beyond the period of six months from the relevant date and has invoked the extended period contained in the proviso to section 11a. it does not allege any suppression, or the reasons or any other factors specified in the proviso specifically with regard to shortages but makes a general ..... months. whether in a particular set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act, is a question of fact depending upon the facts and circumstances of a particular case." as we have observed, the notice issued did not specifically allege that ..... fact that the goods were removed without payment of duty is insufficient to attract the proviso to section 11a and it will only apply if it is shown that the assessee has wilfully suppressed the facts, misstated them, by any positive act or omission which would attract the contents of the proviso. this is the decision of the .....

Kalanidhi and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(82)LC417Tri(Mum.)bai

..... in confirming, the demand of central excise duty beyond six months by invoking the provisions of rule 9(2) of central excise rules, read with section 11a of the central excises act, 1944, in as much as there is nothing on record nor is there any finding by him in the impugned order that there was clandestine manufacture ..... has been taken by the second appellant m/s. colour prints who have mentioned, inter alia, that they were a partnership firm registered under the indian partnership act since 21.9.1966 and shri gopal ram salian and shri k. ugappa malli were partners of the firm since its inception. apart from being registered by other ..... . kalanidhi and m/s. colour prints were separate and independent partnership firms. m/s. kalanidhi were registered under the income tax act, bombay sales tax act, central sales tax act and the shops and the establishment act and had separate bank account. m/s. colour prints were likewise holder of central excise licence for the manufacture of printed cartons. .....

Siyaram Silk Mills Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(84)LC422Tri(Mum.)bai

..... of the finance act, 1982 came up for interpretation. it was held that "in view of the deeming provisions under explanation to rules 9 and 49, although the goods which are produced ..... an excisable item and would be subject to duly upon its manufacture. 8. it is immaterial, in view of rule 9(1) of the central excise rules and section 49 of the act whether the yarn so manufactured is captively consumed or is subjected to any other or further process. reference may be made to j.k. spinning and weaving mills ..... ltd. and anr. v. union of india and ors. where rules 9 and 49 of the central excise rules, 1944, after they were amended with retrospective effect by section 51 .....

Litaka Pharmaceuticals Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(121)ELT203Tri(Mum.)bai

..... it was also alleged that the assessee had intentionally mis-classified the products with an intent to evade payment of duty and invoking the extended period under section ha(i) of the act, the demand for duty and proposed imposition of penalty as mentioned above was made covering the period from july, 1992 to june, 1997. the appellant ..... and machinery etc. is not justified and he invited our attention to the pages 45 to 47 vol. i of appeal paper book. he also stated that section 11 ac is not applicable as it cannot have retrospective effect.alternatively he has argued that supreme court judgment in ujagar prints was not followed nor the judgment of ..... in appeal no. 3092/99. he also imposed a penalty of equivalent amount under section 11 ac of the central excise act read with rule 173q(1) of the central excise rules. he further ordered recovery of interest in terms of section 11ab of the act. he confiscated the properties belonging to the appellant but permitted its redemption on payment .....

thermax Ltd., R.P. Pargaonkar and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... reversal would not arise. this accounts for reversal of credit of rs. 11 lakhs.5. as to the remaining amount, he contends that, even if it is held that the act of reversal of the credit does not arise, taking of credit initially, all that is required to be done by the appellant is to reverse the amount of credit that .....

thermax Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT1033Tri(Mum.)bai

..... reversal would not arise. this accounts for reversal of credit of rs. 11 lakhs.5. as to the remaining amount, he contends that, even if it is held that the act of reversal of the credit does not arise, taking of credit initially, all that is required to be done by the appellant is to reverse the amount of credit that .....