Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1993)LC38Tri(Mum.)bai
..... from 'duty'. the expression 'duty' for the purpose of the central excise rules is defined as "duty payable under section 3 of the act". [central excise rule 2(v).] section 3 of the act (i.e. the central excises act) provides for levy and collection of duties of excise on all excisable goods produced or manufactured in india as, and at ..... notification is issued under rule 12 of the central excise rules and can only refer to rebate of excise duty paid on the goods levied under section 3 of the central excises & salt act, 1944. he draws his support mainly from the decision of the special bench reported in 1987 (12) ecr1018 (tri.) and the decision of ..... order of the assistant collector.5. shri pikle, on the other hand, contended that cess is also a duty of excise and the provisions of section 3 of the central excises & salt act and the rules made thereunder are applicable. hence, rule 12 of the central excise rules is also applicable including the notification issued thereunder. the notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1997)LC237Tri(Mum.)bai
..... can exercise all the powers of the assistant collector. in his submission the subject show cause notices are the composite notices issued vide section 28 and section 124 of the act, and so far as section 28(1) is concerned "proper officer" has been authorised to issue the show cause notice. conceding the fact that prior to its ..... international, as also their indenting agents, and the partners/directors of the firm/company each company, were issued. the notices were issued vide section 28 and section 124 of the customs act 1962, on 15-5-1993, by the assistant director dri, bombay, where besides raising the demand for duty on the ground of non- ..... the amended provisions come into force) designated the collector of customs, to be the "proper officer" for the purpose of raising the demand vide section 28(1) of the act, by invoking extended period.refuting the submissions that the circular from the board contained only the administrative instruction, the ld. advocate submits that the circular .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1996)(88)ELT216Tri(Mum.)bai
..... giving trade commission to such traders who virtually have "off the shelf" dealing.trade commission obviously is not permitted to be deducted from the assessable value vide section 4 of the act.15. further, no commercial practice or rational commercial considerations have been brought out. the pleadings also have been based only on the legal aspect as to ..... it cannot be held that the traders form a separate class of buyers, so as to recognise them as distinct class of buyers under proviso (i) of section 4 (a) of the act.14. according to the appellants themselves, non-standard motors are not sold 'off the shelf' and are tailor-made as per the orders placed and prices ..... discounts given to different buyers of the same class, and has referred to the observation that uniformity of discount is not a requisite condition under section 4(4)(d)(ii) of the act. the ld. advocate has then submitted that though higher rate of discount is shown for non-standard motors, the actual realisation is more than .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1999)(63)ECC293
..... ) of the explanation to rule 57a inputs do not included packaging materials, the cost of which is not included in the assessable value of the final products under section 4 of the central excise act. the rule itself does not define the term packaging materials. it is undisputed in this case that during the material period the respondents have received duty paid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(74)ECC495
..... authority of law. he is not competent to issue such show cause notice without specific confirmation of powers under the provisions of the customs act, namely sections 28, 111 and 124 of the said act. the finding in the impugned order in page 11 under clause (b) that of the bombay customs house a proper officer to assess ..... dri, new delhi under the particular provision. the notification no. 19/90 only appoints the asst. director, dri as the assistant collector of customs under section 4(1) of the act for the areas mentioned. thus, it is seen there is a vast difference between these two notifications regarding the powers conferred on the officers of the dri ..... dy.director, asst. directors and asst. commissioners working in the directorate of revenue intelligence, new delhi with the function of asst. collector of customs under section 5(1) of the said act with the powers to search premises. from the above, it is clear that the specific powers are conferred on the asst. director and dy. director .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(75)ECC102
..... to headquarters office of central excise and detained by superintendent, central excise (preventive) headquarters, baroda for further investigation after recording the statement under section 14 of central excise act of the above tempo driver on 23.7.91, after physical verification of goods loaded in the tempo, panchanama was drawn in the ..... hearing the appellant and perusing all the material available. hence this appeal.2. perused the show cause, reply and gp's, panchanamas, statements under section 14 of central excise act, documents produced, orders of lower authorities, appeal memorandum synopsis. heard sri d.h. shah, learned counsel for appellant and sri a. chopra, ..... there are no sufficient material before the lower authorities to hold that the seized goods were offending goods. even if the statements, under section 14 of excise act and documents such as panchanamas, delivery challans, chit and gate passes are examined in detail it does not support the allegation of double transaction .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(76)ECC472
..... to the product. if an excisable product is exempted from duty, no duty is required to be paid. in any event, that duty is a duty payable in terms of section 3 of the act. the amount required to be deposited in terms of rule 57cc (i) has nothing to do with that duty.it has no relation to the value under ..... the assessee on the ground that the said by product ammonium sulphate is leviable to nil rate of duty." 5. the essence of the scheme of modvat, as contained in section aa of chapter of the central excise rule, is that duty paid on goods which are used further for the manufacture of other excisable goods can be used towards the ..... section 4 of goods or for the credit taken on them. it is in fact not duty at all, as held by the board in its circular b-42-1-96 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(77)ECC128
..... entirely for determination of the valuation for captive consumption and that such captive consumption should be therefore always on the basis of cost construction.8. section 4 of the central excise act, 1973 defines value for the purpose of determination of duty in the following words:- "s.4 valuation of excisable goods for purposes of charging ..... he confirmed the demand:- 4. the assessees then filed an appeal. the argument made before the commissioner of central excise (appeals) was that section 4 of the central excise act, 1944 viewed the price as a dynamic phenomenon frequently fluctuating due to the forces of demand and supply and therefore the price determined on 30.6 ..... of duty of excise. - (1)where under this act, the duty of excise is chargeable on any excisable goods with reference to value, such value shall, subject to the other provisions of this section, be deemed to be- (a) the normal price thereof, that is to say, the price .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(78)ECC806
..... glassware was not reflected in the prescribed statutory documents such as price lists, annexures, declarations filed by the assessee.13. as regards the protection under section 110 of the finance act we note that this provisions removes the impediment placed on the revenue for issue of show cause notices within the normal period of 6 months in ..... sold from depots as per the provisions of rule 173c of the central excise rules, 1944 in view of the amendment to section 4 of the central excise act, 1944 by section 74 of the finance act, 1977. show cause notice was issued to them proposing rejection of the assessable value declared in the price list for the period ..... job workers who carried out the process of decoration and returned them to the appellants' depot/godown. the appellants also submitted that the amendment to section 4 of the central excise act whereby "place of removal" was defined so as to include depots was not relevant in respect of assessable value of goods cleared on payment of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(81)ECC498
..... liable to confiscation in terms of section 113(d) of the act.5. i have considered the above submissions. the questions as framed by the revenue are definitely questions of law and are arising out of ..... fera, 1973 which prohibits export unless the exporter furnishes a declaration true in all material particulars.4. he further submits that the stipulation in section 50(2) of the customs act for truthful declaration of the contents of the shipping bills amounts to deeming restriction and any export contrary to this restriction will render the goods ..... a. chopra, d.r. and perused the records. it is the contention of the revenue that although the expression " any prohibition" occurring in section 113(d) of the customs act has not been defined, any restriction on import or export is to some extent a prohibition. it is the departmental representative's contention that mis- .....
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