Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 5 of about 3,867 results (1.146 seconds)

Jainsons Export Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(98)ELT461TriDel

..... tribunal had held that penalty is quashable where the no mens rea is established against the importer. in the case of indian explosives ltd. v. c.c. the hon'ble calcutta high court had held that where the importer had acted bona fide penalty and fine is not imposable. in akbar badruddin jiwani v. c.c. 1990 (47) e.l.t ..... had bona fide believed that import was legal. in k.r. steel union pvt. ltd. v. c.c. 1989 (43) e.l.t. 336 the tribunal held that penalty under section 112 will not be justified in the absence of deliberate misdeclaration. we find that the facts in the cases relied on by the appellants' counsel are quite different from the ..... of goods which did not conform to the standards laid down under section 7 of the prevention of food adulteration act, 1954.under section 114(i) of the customs act any person who does or omits to do any act which would render the goods attempted to be exported liable to confiscation under section 113 will be liable to a penalty not exceeding five times the .....

Collector of C. Ex. Vs. Lohotwo Tools (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT362TriDel

..... seems to nave held that inasmuch as the electric energy is used only for the limited purpose of ignition, the detonator which is primarily and essentially an explosive accessory depending for its potency and power on the chemical combination, cannot be classified as electrical goods or appliances. in our judgment, the approach of the tribunal ..... a lathe, by itself, even though driven by electrical energy will not come within the scope of the expression "electrical goods" in section 3(2)(viii) of the madras general sales tax act, 1939. it is unnecessary to refer to the line of reasoning in that case more elaborately for the position has been made further ..... ramavatar budhaipmsad v. the assistant sales tax officer, akola, and anr. it is was observed. the expression 'electrical goods' has not been defined in the act. neither the act nor the rules thereunder have laid down any test to be satisfied before any given article is brought within the scope of entry 37. the appellate authority, .....

Collector of Customs Vs. Darbar Woollen Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(55)ELT57TriDel

..... bombay, whereby the respondents and others were acquitted of the charges under section 135 and 132 of the customs act and section 5 of the imports & exports (control) act, 1947 with reference to the facts of the present case and also certain documents to show that there was explosive situation in 1984 in delhi and the factory of the respondents suffered extensive ..... any such mishap, when prices of such adulterants (as to say) are found to be cheap in that country. hence he is liable for penal action "under section 112 of customs act, 1962. however, since the importers' business has suffered in the recent past riots and his financial condition has been affected, a lenient view is taken while ..... clear that the 10 bales of wool waste was used to conceal the 30 bales of synthetic waste. as such it is also liable for confiscation under section 119 of the customs act, 1962. 12. since the importer had more than 9 long months to do so but they have not taken any steps to initiate any arbitration .....

Commissioner of Cus. and C. Ex. Vs. India Cements Ltd.

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

Reported in : (2000)(118)ELT700Tri(Chennai)

..... hand, shri c. rao, learned consultant submits that the tribunal in the case of jaypee rewa cement v. cce as reported in 1999 (85) ecr 174 held that explosives used for quarrying of limestone were entitled for the benefit of modvat credit, on the basis of the ratio of the judgment rendered in the case of indian rayon & ..... used for excavating limestones within the precincts of mines, which cannot be treated as part of the factory within the definition of 'factory' defined under section 2(e) of the central excise act.5. on a careful consideration of the submissions on both sides, we agree with the submission of learned sdr that the above cited judgments by the ..... in the present case excavators and dumpers were used in the precincts of mines and mines are excluded from the definition of 'factory', as appearing under section 2(e) of the central excise act. we find that the tribunal has already considered this issue in the case of madras cements ltd. cited supra and the issue has been clearly gone .....

H.B. Fibres Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC389

..... valuation rules, @ us $ 1.12 per kg. and assessed to duty accordingly; (c) the appellants did not contest the proposal to charge interest on duty amount under section 28ab of the customs act. they were liable to pay interest on the delayed payments of duty as, by gross misdeclaration of description and value of the goods, they had short-paid duty ..... of the goods. in this connection, ld. counsel relied on the following case law :akbar badruddin jiwani v. collector of customs [1990 (47) e.l.t. 161 (s.c.)]indian explosives ltd v. collector of customs [1992 (60) e.l.t. 111 (cal.)] relying on the tribunal's decision in nirmal surekha and ors. v. cc [2001 (132) e.l ..... the provisional assessment of the goods. it was the date of finalisation of provisional assessment that was even the starting point of limitation for any demand of duty under section 28 of the act on the basis of the finalised assessment. he cited the tribunal's decision in asha printery v. cc, bombay [2000 (116) e.l.t. 474] in .....

G.M. Pens (international) Pvt. Vs. Cc

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

Reported in : (2003)(87)ECC93

..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... that the power under article 226 has to be exercised to effectuate the rule of law and not for abrogating it. the said enactments including section 11b of central excises and salt act and section 27 of the customs act do constitute "law" within the meaning of article 265 of the constitution of india and hence, any tax collected, retained or not refunded ..... . c&f agents who were appointed by ici for outsourcing this service @ 5% on the c&f agency fee paid to them.in addition to above, m/s. initiating explosives system india ltd. the appellant contended that service tax amounting to rs. 17,86,219/- paid for the period sept. '98 to feb. '99 was liable to be refunded ..... for sales and marketing services. as a part of the arrangement, ici has provided a host of services as sales and marketing agents for ies in respect of our initiating explosives products. for this purpose, ici had outsourced and procured c&f agency services by appointing various c&f agents. it is this c&f agents who had provided c& .....

ilac Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT532TriDel

..... rules. perhaps, they have been exempted from the operation of the rules : but that is a matter best answered by the authorities concerned, like the inspector of explosives.53. m/s. ilac similarly have misunderstood the provisions of the indian standards. the indian standards are only specifications on what a quality, that is, a desirable quality ..... risks unless stored properly and in a manner that will prevent their coming into contact with substances that are capable of starting the dangerous reactions which leads to explosion or fire. he quoted a large number of court judgments also which he said supported his arguments. since it is a matter of whether the calcium ..... text will reveal that the direction of the judgment was not quite what the learned counsel thought it was. the judgment refers to section 4 of the central excise act. this is a section that regulates the determination of the value of excisable goods for purposes of charging excise duty. it requires that the normal price of .....

M/S. Super Industries, S.B. Rathod, A.J. Mehta Vs. Cce Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... between the name of the buyer on invoices issued by the appellant and registration of same vehicle in some different name at department of explosives. the counsel submitted sample copies of such duplications, accordingly submitted that the said repetitions deserves reduction from the total clearances. the ld. counsel also submits ..... appellate stage. the ld. counsel further submits that there is severe duplication of demand as the demand is based upon data obtained from the department of explosives; the said duplication is for the reasons that the vehicles repeatedly appeared in the list due to change in ownership, re-registration of vehicles, difference ..... the chassis leviable under the first schedule or special duty of excise leviable under the second schedule to the central excise tariff act or the additional duty leviable under section 3 of the customs tariff act, 1975, as the case may be, has been paid. it is noticed, during the subsequent period the tank bodies .....

Rajasthan Explosives and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC85

..... which were used to clear the goods to subsidiaries of m/s cil without payment of duty; that the assesses had resorted to clandestine removal of goods (explosives) by using the parallel invoices and that though the assessee had received full payment including the central excise duty from cil, but the amount of central excise ..... of m/s coal india ltd., (hereinafter refers to m/s cil). it was observed that the party had received full payment for the value of these explosives including the central excise duty but the duty was never deposited with the central excise department. accordingly, the proceedings were initiated against them and they were issued a ..... everything. he has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. he has also observed that the assessee cannot .....