Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 2 of about 3,867 results (0.192 seconds)

Manglam Cement Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(63)ECC220

..... though applicable from the following day, on goods cleared after 17.00 hrs. on budget day. learend sdr, therefore, submits that ratios emerging from j.k. synthetics and indian explosives (supra) need to be reconsidered.3.1 we have carefully considered the pleas advanced from both sides. we observe that tribunal's judgment in j.k. synthetics (supra) appears ..... the enhanced rate is applicable; from the following day i.e. from 00.00 hrs. of 28-2-1993. they relied on tribunal's judgment in the case of indian explosives ltd. v. c.c.e., reported in 1985 (20) e.l.t. 139 (tribunal). hence the appellants requested grant of refund of rs. 16,180/- since they ..... followed is the same irrespective of whether it is a case of new levy or enhancement of the rate of a pre-existing levy, as the section 4 of the provisional collection of taxes act makes budget provisions applicable from the midnight following the budget day in both eventualities inasmuch as its clause 1 says that 'a declared provision shall .....

Ultra Tech Cemco Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2005)(102)ECC73

..... to the learned advocate, the limestone mine also comes within the meaning of 'factory' as per section 2(e) of the central excise act, 1944.6. in the case of m/s. zuari cements, the commissioner (appeals) allowed cenvat credit on explosives, lubricants and other capital goods used in the mining area for the period from 1.4.2002 ..... the capital goods/inputs used in the mines are not entitled for cenvat credit, as mines cannot come within the definition of 'factory' as per section 2(e) of central excise act, 1944, even if they are contiguous and given central excise registration alongwith the factory.in other words, mines cannot be considered as part of the ..... its surroundings, which form part of one unit. v. in view of the above decisions, the expression "premises including the precincts thereof" employed in section 2(e) of the central excise act will cover not only the factory and the adjacent areas where cement is manufactured, but also the precincts i.e., surrounding place of the factory, .....

M/S. Keltech Energies Ltd. Vs. the Commissioner of Central Excise Mang ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... explosive that had deteriorated or was defective. this is the reason why samples used to be drawn and tested in the in ..... by the department against the tribunals order in the case of economic explosives ltd. (supra) was rejected by the honble bombay high court vide 2009 (242) e.l.t. a86 (bom.). learned counsel submits that rule 141 of the explosives rules 1983 framed under the explosives act imposed a ban on sale/delivery to any person of any ..... cess etc. on the samples drawn and tested in the laboratory during the above period. the department also proposed a penalty on the party under section 11ac of the central excise act. the adjudicating authority confirmed the demand of duty against them and imposed equal amount of penalty on them. an appeal filed against the order in original .....

Shri Vishan Shamlal Milwani and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(109)ECC113

..... the goods. they did not have the capacity to manufacture the entire goods stated to have been clandestinely removed that their manufacture of fireworks is governed under the explosive act and so the production cannot be concealed and that they cannot work during night as electricity is not used in the premises as the heat generated by electricity can ..... possible for them to remove calendestinely finished goods valued at rs. 1.36 crores from the factory premises.10. as regards penalty it was submitted that penalty under section 11ac is not mandatory as has been held in a number of decisions and since no clandestine clearances have been effected the penalty is not imposable at all.11 ..... as in case of clandestine removal all facts cannot be similar and each case has to be judged on its own merits.15. as regards the mandatory penalty under section 11ac, we hold that the penalty is the maximum penalty provided and not equivalent penalty and we are inclined to reduce this penalty to rs. 5 lakhs only .....

Liberty Oil Mills Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)LC654Tri(Mum.)bai

..... his contention the advocate relied on para 295 of i.t.c. handbook of rules and procedures 1977-78 which specifically mentions the health laws, drug control act, arms act, explosives act, excise act, etc., as examples of prohibitions under other laws. but this paragraph in the handbook is of a clarificatory nature and is to the effect that an import ..... appellants.thereafter they received a show cause notice from the collector exercising his powers of suo motu review of the asstt. collector's order under old section 130 of the customs act, as the collector held that the asstt. collector's order was bad in law. the appellants sent a reply to the show cause notice issued ..... . the other contention of the learned advocate that both the ogl no. 4 and the imports and exports (control) order derive their source of existence or authority from section 3 is also not relevant. while it is true that as per clause 11(4) of the imports (control) order no prohibition under the imports (control) order .....

H and R Johnson (i) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(54)LC248Tri(Delhi)

..... aspects, and the matter was remanded to the asstt. collector with opportunity to the appellants to submit evidence in the form of records maintained in compliance with the provisions of explosives act or contract. the finding of the tribunal in the case of sayaji iron and engg. co. (p) ltd. v. cce is that irregularities in maintenance of rg-1 ..... of the hon'ble high court in the case of nizam sugar factory ltd. v. collector for holding that the goods removed in contravention of the provisions of the act or rules are liable to confiscation and the manufacturer liable to penalty.9. in the light of the above discussion we see no reason to interfere with the finding of ..... only a repetion (sic) of the letter dt. 15.9.1990 and we do not accept the contention of the ld. counsel that the adjudicating authority was bound to act upon this letter, in the admitted position of unexplained excess and shortage of stock detected during the course of proper physical stock taking.7. the case law cited by the .....

Commissioner of Central Excise, Vs. South India Cabonic Gas

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... larger period under section 11(a) of the c.e. act and had alleged that the assessee had manufactured and cleared insulated container, frp sheets, and refrigerating appliances without payment of duty and therefore they are required to be pay the same.2. respondents took the defence that they had purchased ms tank and fabricated it under the provisions of explosives act so as .....

Collector of C. Ex., Jamshedpur Vs. Hindustan Copper Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)LC868Tri(Kol.)kata

..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the .....

Commissioner of Central Excise Vs. Hindustan Copper Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(74)ECC263

..... form to obtain the concentrate by a chemical process and further upgraded to get zinc oxide. copper ore is obtained by blasting the rocks with high quality explosives; copper ore is transported to the concentrator where it is crushed and then ground with water; the ground ore slurry enters the floatation cells where the copper ..... such as crushing, grinding, flotation and filteration etc. were carried out to obtain zinc and lead concentrates. the department was of the view that this use of explosive was not used in the manufacture of lead or zinc concentrates and hence the condition of notification no. 191/87 was not satisfied. the matter was adjudicated by ..... the place where the mining operations are concluded to the factory where the manufacturing process starts from coverage under the certificate of registration under section 8 of the central excise sales-tax act of goods used in the manufacture or processing of goods for sale or in mining....8. the contention of the learned dr that the .....

Indian Explosives Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC949DTri(Delhi)

..... personal hearing. as no further order was passed by the central government on the said revision application, it was transferred to the tribunal under section 131 b of the customs act, 1962.4. before setting out the arguments advanced at the personal hearing, it would be useful to set out some other relevant facts. ..... take note of two "tariff advices" issued by the central board of excise and customs for the purposes of distinguishing cellulose nitrate used in the manufacture of explosives alone from cellulose nitrate used for other industrial purposes, for which artificial or synthetic resins are generally used. in tariff advice no. 10/71, the ..... calcutta custom house (briefly called the f7irst tariff advice), the nitrogen content was made the sole criterion for distinguishing cellulose nitrate used in the manufacture of explosives, which was considered to be not classifiable under item 82(3) ict and therefore by implication classifiable under item 87 ibid, from cellulose nitrate used as .....