Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(112)LC152Tri(Mum.)bai
..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(176)ELT639Tri(Mum.)bai
..... gate by ignoring the declared mrp of rs. 21,000/-.2. heard both sides. the ld.counsel invited our attention to the explanation (1) of section 4a of the central excise act and subsequent explanations 2(a) and 2(b). it is the submission of the applicant that on the packages of air conditioners cleared at the factory gate ..... , a single mrp of rs. 21,000/- was affixed. the ld.dr justifies the order of the commissioner by inviting our attention to explanation (1) to section 4a to ..... adopted by the adjudicating authority is supported by law, being the "maximum price".3. we have heard the rival contentions. it is true that the explanation (1) to section 4a authorises adoption of maximum price from amongst the several declared prices. however, this explanation has to be read in conjunction with the subsequent explanations ie. 2(a) and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... of the supreme court. in the aforesaid view of the case, i hold in the case under consideration there is manufacture as defined in terms of section 2(f) of the central excise act 1944 as also there sale as held by the aforesaid decision of the apex court. having regard to the aforesaid facts, the molecular sieve battery is ..... issue cannot be upheld. the plea of embedding in earth being crucial to its function is not rejected by the lower authority. (d) the stipulation of note 6 to section xvi of ceta, 1985 and the reliance also placed on the decision of tega industries ltd. will lead one to conclude that since the heading 8421.00 makes no ..... central excise law. after 1995 the components processed were despatched as such to buyers site & erected/installed by the buyers. therefore there can be no levy under central excise act 1944 on such an activity on the appellants from the clearances of and at their premises. (c) the plea of msb coming at site as a commercially understood entity .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1990)(26)LC561Tri(Mum.)bai
..... in their factory but have been removed in the same condition as were received, the same cannot be treated as manufactured in their factory in terms of section 2(f) of the central excise act. (6) section 2(f) being very clear as to what manufacture is the provision of rule 57f(1)(ii) to the effect "as if such inputs have been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1992)LC374Tri(Mum.)bai
..... the following: (i) whether rule 57-i of the central excise rules, as it stood prior to amendment, should be read in conjunction with section 11a of the act? (ii) section 11a of the act provides for recovery of duties in certain cases, while the provisions of rule 57-i relating to recovery of wrongly availed modvat credit (this being ..... to modvat credit); whether the cases covered under rule 57-i (prior to its amendment) for recovery of wrongly availed credit are also governed by section 11a? (iii) section 11a of the act is a general provision which covers and deals with all types of short levy, short paid, not paid duties and under assessment, whereas modvat scheme ..... its own special provision with regard to the steps to be taken in the cases of wrongful availment of credit. in the situation whether general provision of section 11a of the act would prevail over the provision relating to specific cases covered under rule 57-i of the rules? (iv) whether amendment vide notification no. 28/88 ( .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1994)(48)ECC37
..... hence the notice issued on 24-2-1983 for the period from august, 1977 to march, 1982 is beyond the period of six months, as provided under section 11a of the act and hence it is time barred. the inputs has been brought under d-3 intimation and the rt-12 returns were finalised and hence the extended period is ..... been held to be time barred. he also points out that availment of credit would result in short levy on the final products as observed by this tribunal and hence section 11a is attracted in this case. the order of the collector (appeals) is, therefore, justified. he also submits that they have already priced the final product taking into ..... dated 15-2-1985 of the collector of central excise (appeals), bombay, allowing the appeal of the respondents holding that the show cause notice issued as time barred under section 11a of the cesa, 1944.2. the facts which are required to be considered for disposal of the appeal can be stated as below. the respondents are manufacturers of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(138)ELT594Tri(Mum.)bai
..... the contention of the counsel that even prior to enactment of 96z(p), rule 173q would not apply. the provisions of section 3a of the act which he relies upon did not provide for framing rules for imposition of penalty. these rules provided for only fixation of annual ..... 9.5.97 when the factory was finally closed the provisions of rule 96z(p) were not in operation. the provision of section 3a of the act, by providing the scheme of compound levy were made applicable to re-rolling mills with effect from 1.9.97. however, ..... that in the absence of a specific provision to this effect, both the provisions of the central excise act and rules could not be made application if the levy and collection of duty under additional duties of excise (goods of special importance ..... ) act, 1957. therefore in the period prior to enactment of a specific provision, the provision relating to the levy of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... hot re-rolled products of non alloy steel by operating a hot steel re-rolling mill. they are liable to pay duty at compounded rates in terms of section 3a of the central excise act, 1944, and the duty is determined depending on the annual capacity of production, or such factors relevant to the annual capacity of production of the factory in ..... terms of sub-section (2) of section 3a of the central excise act. the hot rolling steel mills annual capacity determination rules 1997 issued under sub-section (2) of section 3a of the central excise act lay down, how the annual capacity of hot re-rolling mills is to be determined. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(80)ECC423
..... hot re-rolled products of non alloy steel by operating a hot steel re-rolling mill. they are liable to pay duty at compounded rates in terms of section 3a of the central excise act, 1944, and the duty is determined depending on the annual capacity of production, or such factors relevant to the annual capacity of production of the factory in ..... terms of sub-section (2) of section 3a of the central excise act. the hot rolling steel mills annual capacity determination rules 1997 issued under sub-section (2) of section 3a of the central excise act lay down, how the annual capacity of hot re-rolling mills is to be determined. the .....
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