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B.V. Jewels Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT589Tri(Mum.)bai

..... gold was seized because it was inseparable.there is no other allegation regarding this quantity of gold. further, the confiscation is ordered as per section 113 of the customs act.invocation of this section is totally misplaced as it applies only to goods which are prohibited for export. since the diamond jewellery is not prohibited for exports, the ..... of which are as per annexure vi to the show cause notice. in view of this, this is a fit case for invoking proviso clause of section 28 of customs act, 1962 for demanding total customs duty. the above said findings of shortage of diamonds constitute gross violation of the provision of notification no. 177/94-cus ..... addition statements furnished with shipping bills at the time of exports. in respect of these statements of exports, shri suresh mehta in his statement recorded under section 108 of customs act, 1962 could not give any satisfactory explanation. in the statement dated 8-2-2000, he tried to explain that they import all types of diamonds .....

Morvi Vegetable Products Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... applications, we take up all the appeals together for disposal.2. the appellants are engaged in the manufacture of vegetable products falling under chapter 15 of the central excise tariff act, 1985. as per the provisions of notification no. 115/86-ce, dated 1-3-86, vegetable products falling uner chapter 15 were granted exemption subject to increased use of specified .....

Pluto Plastics Pvt. Ltd. and NitIn Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... accept the submission of the learned counsel that it is not sustainable for the reason that in the first round of litigation, penalty was imposed only under section 11ac of the central excise act and no penalty was imposed under rule 173q, in spite of proposal for the same in the show cause notice and it is only in the present impugned .....

Godfrey Philips (i) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(75)ELT619Tri(Mum.)bai

..... failure to account for non-existent cigarettes by way of packing could not attract the mischief of non-levy referred to in the provisions of section 11a of the central excise act.6.7 moreover, these differences are recorded and are open for scrutiny and have been noticed for a number of years. hence any misrepresentation ..... of the alleged duty evasion covered by the second show cause notice. the demands have been confirmed under section 11a of the central excises act and the penalties have been imposed under section 173q of the customs act.the appellants are licensed for the manufacture of cigarettes. they are maintaining the accounts as prescribed under rule 94 ..... cigarettes produced. accordingly the department have prescribed appx. c account for indicating the daily manufacture of cigarettes in sticks filled in trays removed to the packing section. demand is based on the variation between the daily production of sticks vis-a-vis cigarettes packed and accounted in rg 1/eb 4 register, after .....