Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 1 of about 92 results (0.077 seconds)

Anil Chemical and Industries Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT759Tri(Mum.)bai

..... to rs. 4,10,27,681/- by alleging that plot no. 48 and 49 are in fact one unit and explosives emerges at plot no. 48 and 49, as a result of application of section vi of the central excise tariff act. it was further stated that bmd vehicle cannot be treated as workshop, consequently exemption granted to goods manufactured in a workshop ..... .9.1994 to dec. 1996, by invoking the extended period of limitation in terms of section 11-a of the central excise act, besides the allegation of manufacture of explosives at plot no. 48 and 49, in view of note 2 to section vi of the central excise tariff act, revenue alleged that appellant had recovered the amount of central excise duty from the customer .....

Anil Chemicals and Indus. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT91Tri(Mum.)bai

..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... ) or where such goods are not sold to such dealers, to dealers (being related persons), who sell such goods in retail --".54. the definition of a manufacturer under section 2(f) of the act at the material time included any person who engaged in the production or manufacture of excisable goods and also one who hired labour in the production or manufacture ..... of such goods.55. the charge in the show cause notice does not claim relationship in terms of section 4 of the act, between jre and bil but makes out bil as the manufacturer denying the independent existence of jre by calling them a dummy.56. as against the charge in ..... .o.i [1988 (38) e.l.t. 535 and 1989 (39) e.l.t. 493] where the job worker was held to be the manufacturer in terms of section 2(f) of the act and the basis of assessment of the goods cleared by him to the principal manufacturer was determined as the sum total of cost of raw materials, cost of .....

Rajpurohit Gmp India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT431Tri(Mum.)bai

..... place, which makes the product have a different character and use of its own which did not bear earlier then the process would amount to manufacture under section 2(f) of the act. in fact the learned dr adopted the words contained in the head note of the case. it was also specifically emphasised by the learned dr that ..... products, namely, bleaching, mercerising, dyeing, etc., and whether it will amount to manufacture or not. one important question in that case which arose was whether section 4 of the central excise act after the amendment made therein would be consistently followed or not. the same has been reflected in paragraph 20 of the said judgment. it is true that ..... dated 6-6-2001 confirmed the duty of rs. 42,89,48,256/- and imposed a penalty of equal amount under section 11ac of the central excise act and ordered payment of interest in terms of section 11ab of the act and confiscated the land, building, etc., with an option of redemption fine of rs. 2 crores. on the other appellant .....

Glaxo Smith Kline Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT612Tri(Mum.)bai

..... the inputs utilised for the quality control purposes needs to be recovered from them under rule 57i read with proviso to section 11a(1) of the c.ex.act, 1944." the findings of the adjudicating authority at paras 8 & 9 are as follows: "8. i find that the input used for testing the quality of the ..... final products cleared by them during the period from april 95 to dec 99 is required to be recovered from them under the provisions of proviso to section 11a(1) of c.ex. salt act, 1944 read with rule 9(2) of c.ex.rules, 1944. similarly, the proportionate modvat credit of rs. 10,37,930/- not reversed by the assessee on ..... demanding duty of rs. 19,33,473/- and demand of reversal of modvat credit of rs. 10,37,930/-; imposing penalty of rs. 25,51,294/- under section 11ac of the central excise act, and rs. 50,000/- under rule 173q of the central excise rules. the other appeal is filed by the manager of the office of the assessee against imposition .....

Terna Shetkari Sahakari Sakhar Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT777Tri(Mum.)bai

..... to give it relief in taxation that it did not claim. this is all the more so in view of the fact that by the amendment made by the finance act to section 43 of the income tax the definition of "actual cost" of assets has been restricted as not to include in it the excise duty claimed as modvat. the only ..... by itself result in the modvat credit attract the provisions of sub-rule (5) of rule 57r prohibiting it to be taken, depreciation is claimed for the income tax act. it said that such a practice would result in the assessee being denied both the depreciation as well as modvat credit. it is only in those cases where depreciation was ..... the commissioner of central excise.aurangabad denied the credit availed by the assessee under rule 57q of the duty paid on capital goods under the provisions of the income tax act and thus contravened the express provisions of rule 57t the commissioner also imposed penalty. the assessee appealed this order to the tribunal. the tribunal in its orders passed on .....

Rajpurohit Gmp India Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... place, which makes the product have a different character and use of its own which did not bear earlier then the process would amount to manufacture under section 2(f) of the act. in fact the learned dr adopted the words contained in the head note of the case. it was also specifically emphasised by the learned dr that the ..... textile products, namely bleaching mercerising, dyeing etc. and whether it will amount to manufacture or not. one important question in that case which arose was whether section 4 of the central excise act after the amendment made therein would be consistently followed or not. the same has been reflected in paragraph 20 of the said judgment. it is true ..... dated 6.6.2001 confirmed the duty of rs. 42,89,48,256/- and imposed a penalty of equal amount under section 11ac of the central excise act and ordered payment of interest in terms of section 11ab of the act and confiscated the land, building etc. with an option of redemption fine of rs. 2 crores. on the other appellant, .....

Bayer Abs Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of customs & central excise., aurangabad (by the supreme court) vide order reported in 2003 (155) elt 8 (s.c.) wherein it was held that amendments of section 4 of central excise act, 1944 have made no difference to the earlier position as settled by the court vide its orders in the case of union of india v. bombay tyre international ..... s.c.) which had held the eligibility of deductions and thus no levy on equalised freight. in vip industries ltd. case, after considering the amendments made to section 4 of the central excise act, 1944 as regards the "place of removal" the court held as follows- "5. after the amendment, the department sought to include in the value the ..... of removal is appellant's factory or the customers premises is the pure question of interpretation involving meaning and scope of section 4 as amended w.e.f 29.6.96 and section 2(h) of the central excise act, 1944. the legal position about correct place of removal to be considered in case of insurance coverage taken by the .....

Morarjee Brembana Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT500Tri(Mum.)bai

..... above that where the duty is chargeable with reference to value, the value shall be determined in accordance with the provisions of the customs act and the customs tariff act, section 14 of the customs act provides that where duty of customs is chargeable on any goods in terms of value, the value shall be deemed to be the price ..... they further submitted that their sales price to the customers in india is not the sales price in the course of international trade as contemplated under section 14 of the customs act. therefore the transaction value as contemplated under rule 4 of the customs valuation rules is not available. it was submitted that rule 5 or 6 deals ..... price charged to customer in india of the goods under assessment cannot be considered as a price in the course of international trade as provided under section 14 of the customs act. the goods are sold in india. therefore the said price cannot be considered as the price in the course of international trade.the appellants contention .....

Hindustan Coca-cola Beverages Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT938Tri(Mum.)bai

..... sales to other buyers, duty is correctly payable on this lower price being the actual selling price, since duty is payable on "transaction value" under section 4 of the central excise act. please issue the necessary orders on this application so that we may furnish the requisite bond wit such security as you may deem fit. we may ..... mix canisters to mcdonalds from our factory at wada at the prices shown in the invoices. since excise duty is payable on the assessable value determined under section 4 of the central excise act 1944, on the basis of "transaction value", being the actual price at which goods are sold to mcdonalds from our factory, we maintain that we ..... .6. we are concerned in this case with the determination of value in terms of section 4 of the act as it stands after it was replaced on 1^st july, 2000. sub-section (1) section 4 of the act and the definition contained in the explanation under sub-section (3) of the transaction value are reproduced below:- "(1) where under this .....