Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(89)ELT720TriDel
..... of the goods outside the factory gate to their depots would also have to be excluded. this also would follow, according to the learned counsel from section 4(2) of the central excises and salt act which refers to the factory as place of removal and also that the place delivery and the total cost of transport from factory i.e. place ..... 1. the various issues involved in these appeals relating to determination of assessable value of excisable goods under section 4 of the central excises and salt act, i944 are broadly summarised in the chart as given below :item of appeal no. 5432/92 2089 & 2271/93abatementfreight collector (appeals) allowed allowed by asstt. equalised freight after collectorhandling disallowed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(97)ELT490TriDel
..... provisions of rule 57-1 being specifically for recovery of wrongly taken and utilised modvat credit amount, would be relevant as against the general provisions of section 11a of the central excise act which covers cases of short assessment or nil assessment or erroneous refunds.3. as regards the operation of demand which fell within the normal period of ..... , the cost of which is not included in the assessable value of the final product stand specifically excluded under this clause. he also referred to the provisions of section 4(4)(d)(i) in terms of which the cost of durable and returnable packing is excludible from the assessable value of the product packed and cleared therein. since ..... date of filing of the rt 12 return was not relevant in the context of that rule unlike the provisions of section 11a of the act. in fact, the rule was amended subsequently to bring it on par with section 11 a. hence the plea that the notice issued on 26-9-1994 was time barred insofar as credits taken more .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(76)ECC539
..... rules. a penalty of equivalent amount has also been imposed under the provision of rule 173q(1) of central excise rules, 1944 read with section 11ac of central excise act, 1944.interest in terms of section 11ab of the act has also been confirmed.confiscation of land, building, plant, machinery etc. has been ordered with an option to the appellant to redeem the same ..... on the findings that the same has been cleared by the appellant on payment of duty at a lower assessable value determined as per the provisions of section 4(1)(b) of the central excise act, 1944 read with rule 6(b)(1) of central excise valuation rule, 1975 whereas the correct assessable value was to be determined in terms of rule .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(76)ECC551
..... 1975 deals with the determination of of value of excisable goods. these rules have been brought into force for the purpose of clause (b) of sub-section (1) of section 4 of the central excise act. rules 3 to 6 of these rules to don't specifically apply to the valuation of goods which are give away as free samples.rule 7 of ..... free samples in question satisfy the criterion of marketability, are goods and are liable to central excise duty.6. section 6 (1) (b) of the central excise act and central excise valuation rules 1975 relate to valuation of goods which are not sold.section 4 (1)(b) stipulates that where the normal price of such goods is not ascertainable for the reasons that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(79)ECC656
..... matter of writ before the court) dispensing with the proof of nexus between the security deposits and the ultimate price of goods as these orders were contrary to section 4(1) (a) of the act read with rule 5 of the valuation rules. 7. on appeal, the division bench of the high court vide decision reported in 1995 (77) elt 799 (mad ..... .3.90 (ie. the subject matter of writ the proof of nexus between the security deposits and the ultimate price of goods as these orders were contrary to section 4(1) (a) of the act read with rule 5 of the valuation rules. 7. on appeal, the division bench of the high court vide decision reported in 1995(77) elt 799 (mad .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2002)(141)ELT229Tri(Bang.)
..... of m/s. vishakapatnam steel plant, the supplier of raw material as the normal price for such goods (goods manufactured on job work basis). in terms of section 4 of the central excise act, the value for the purpose of duty shall be deemed to be the normal price i.e. the price at which such goods are ordinarily sold by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(82)ECC803
..... revenue on the other hand has submitted, and in our opinion rightly, that the central government, in exercise of the powers conferred by sub-section (1) of section 4 of the customs act has issued notification no. 27/97 appointing officers of customs for the areas mentioned in the corresponding entry in column (2) of the ..... been distributed among the commissioners which does not take away their rights; that thus the adjudicating authority has derived its authority from the notification issued under section 4 of the customs act. the learned s.d.r., further, submitted that as both the import and export took place through the icd, tkd, new delhi, commissioner of ..... the power of a commissioner and not that of central board of excise & customs (cbec) or of the central government; that no notification under section 4 of the customs act has been issued empowering the chief commissioner to appoint commissioner. he relied upon the decision in the case of marathwada university v. seshrao balwant rao .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)LC611Tri(Delhi)
..... under challenge in the present appeal.4. the very first contention of the appellant is that the order of valuation is contrary to the legal provisions contained in section 14 of the customs act and rule 4 of the customs valuation rules as interpreted by the apex court. it is further contended that the finding regarding age of machine is incorrect and ..... the basis for comparison. not another transaction in respect of new machinery, several years back. time is the essence in business transaction. and valuation provisions in customs law stress this.section 14 specifically states that value for "delivery at the time and place of importation" is to take for the purpose of valuation of imported goods. we also observe that in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(89)ECC79
..... find merit in the appellant's contentions that reopening of the past assessments under 20 bills of entry is clearly against the specific provisions of section 28 of the customs act. that section stipulates the procedure to be followed when nay duty has not been levied or has been short-levied etc. the requirement is that a show ..... different periods covered under the contract. he therefore, submitted that the contracted prices satisfied the requirement of price being at the time of importation under section 14 of the customs act.6. with regard to the case law relied upon by the commissioner (appeals) the learned counsel pointed out that the judgement of the apex court ..... submitted that deputy commissioner could no have reopened the assessments already made under 20 bills of entry without issue of show-case notice as provided in section 28 of the customs act. it was also pointed our that the deputy commissioner could not have fixed the future assessable value in advance for the goods yet to be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(89)ECC124
..... nature of arguments against the grounds of these appeals as well as in support of the impugned order. these are not cross-objections contemplated under sub-section (4) of section 35-b of the central excise act.3. in the remand order passed by this tribunal, there was a direction for draw of samples of compounded rubber from the three factories for analysis .....
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