Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-15-2003
..... the said decision below: - "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the date ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, ..... and the department that is relied upon in this regard consists of an application dated 10th december 1992 for registration under the act a letter of 15th december informing the jurisdictional officer of its compliance with this requirement on the application a letter of ..... of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-30-2003
Reported in : (2004)(91)ECC93
..... investigation, notice was issued to the importer, harish kotlia, its president, the rajnish varma, its general manager proposing confiscation of the goods under clauses (d) and (m) of section 111 of the act, demanding duty on five such machines imported earlier and permitted to be cleared without payment of duty, penalty on the importer under ..... sections 112 and 114 of the act. the commissioner passed orders in october 2001 confiscating the goods but permitting them to be redeemed on payment of fine, imposing penalties on the company and its two ..... one machine can be considered to be manufacture. it is evident from the terminology that the commissioner uses that he has applied the test of manufacture contained in section 2 (f) of the central excises act, 1944. even applying the test that has been evolved to determine whether there is a manufacture in terms of that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-11-2003
Reported in : (2004)(167)ELT85Tri(Mum.)bai
..... to pay service tax on the total amount of receipt from the various manufacturers of the goods whose product has been advertised, in terms of provisions of section 65(3) of chapter v of finance act, 1994. it has been held by the lower authorities that the definition of "advertising agency" is very wide and includes any commercial concern engaged in providing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-03-2003
Reported in : (2003)(162)ELT572Tri(Mum.)bai
..... were passed on to the purchasers or not. the consequential relief, if any, shall therefore, be subject to the provisions of section 11b of the central excises and salt act, 1944 as amended by act 40 of 1991. 5. in terms of the compromise, we affirm the judgment of the bombay high court dated 27th april, ..... holding drug manufacturing licence since 1972 in form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti powder and vicco turmeric skin cream". ..... ), declaring that the order dated 4.6.77 was ultra vires and without jurisdiction and by granting perpetual injunction for restraining the defendants from implementing or acting in furtherance of the above-mentioned order and from recovering any excise duty from the plaintiff in respect of the products i.e. vicco vajradanti tooth paste .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-09-2003
..... receptible.the departmental representative emphasises what the commissioner has found.6. the indian standard institution is:3615 - 1967 glossary of terms used in refrigeration and air conditioning contains definition in section 2 terminology. entry 2.68 defines coll, cooling - an arrangement of pipie or tube which transfers heat from air to a refrigerant or brine. entry 2.150 defines evaporator - "that ..... (2), permit a manufacturer (hereafter in this rule referred to as the primary manufacturer) to bring any excisable goods falling under item no. 68 of the first schedule to the act (the goods so brought being hereafter in this rule referred to as the finished goods) to his factory without payment of duty (from the factory of a secondary manufacturer) if .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-19-2003
Reported in : (2002)(148)ELT1006Tri(Mum.)bai
..... ship stores. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section 11 and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. it is true that the commissioner had found the ..... exempted by it in words's employed in the tariff. the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or ..... has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act. the contention that the explanatory notes to the harmonised system of nomenclature includes in heading of chapter 89, dealing with ships and floating structures .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-12-2003
..... singh being the co-conspirators in the said drawback fraud. on account of the violations/liabilities of the said car to confiscation under the provisions of section 111 (d) and 111 (m) of the customs act, 1962 were invoked by way of show cause notice wherein penal liabilities of shri. aditya singh and g.p. kertkar were also invoked under the provisions ..... of section 112 of customs act 1962." 4. shri. s.n. kantawala, ld. advocate appeared on behalf of the respondent. he reiterated the order passed by the commissioner. he also drew my attention to para 3 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-07-2003
Reported in : (2002)LC28Tri(Mum.)bai
..... cause notices dated 19-6-86 were issued to the appellants proposing confiscation of the goods under section 111(d) and proposing imposition of penalties under section 112 of the customs act, for contravention of section 11 of the act read with section 3(2) of the imports & exports (control) act, 1947. the commissioner held that the item is mainly used for manufacture of detergents and further .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-19-2003
Reported in : (2003)(154)ELT593Tri(Mum.)bai
..... , after elaborate discussion of the material on record had held, vide that order, as follows : (a) the commissioner's order regarding extension of time under section 110(2) of the customs act, 1962 for issue of notice was not to be interfered with; (b) the petitioner was required to file necessary modification to the bill of entry for provisional ..... rs. 20 lakhs'. recorded seizure is not essential, and hold whatever is 'detained' or 'taken/seized' has either to be adjudicated or released within the time frame a section 110(2). therefore cloves and amount of rs. 20 lakhs stands released from seizure/detention." "11. the department says and submits that the order of hon'ble cegat, manifests ..... was a seizure and also held that recorded seizure was not essential. it further concluded, it was required to be adjudicated or released within the time frame of section 110(2) which was not done.5. in this view of the matter and the findings arrived at by the bench, no grounds are found to sustain the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-29-2003
..... were fully functional and would not be part of repair. notice also invoked the extended period of limitation contained in the proviso under sub-section (1) of section 28 of the act on the ground that the importer had wilfully misdeclared that the goods were for repair. another ground for extended period of limitation in the ..... and comply with the requirement of the global maritime distress and safety system, 1999. accordingly, the central government in exercise of its power in section 296 of the merchant shipping act, 1958 and the merchant shipping (distress and safety radio communication) rules 1995 made these rules apply to all sea going passenger, cargo and fishing ..... required before the extended period can be invoke the irrelevant. the proviso relating to the extended period under section 21 of the customs act is similarly worded as the proviso under section 11a(1) of the central excise act. in the absence of anything to show that the importers, knew or had reason to believe that the .....
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