Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 7 of about 3,867 results (0.555 seconds)

M/S. Rajasthan Explosives and Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellant units which are referred to the bifr are not called upon to make the pre-deposit of the duty and penalty confirmed on them under section 35f of central excise act, 1944 and in the case of same party in another proceedings the tribunal in their order dated 8.6.2001 have granted them the stay. in ..... relied upon documents. the case proceedings relate to the allegation against m/s recl that they wilfully and fraudulently suppressed the receipt of raw material used in the production of explosives and removed the same clandestinely without payment of appropriate central excise duty. sh. j.s. agrawal, advocate appearing for the appellants - m/s recl, rajesh jain, b. ..... dated 3.1..2000 passed by commissioner of central excise, jaipur in which he has confirmed a demand of rs.51,51,960/- on the appellants m/s rajasthan explosives and chemicals ltd. (recl) and imposed a penalty of equivalent amount of them. the commissioner in the same order has also imposed a penalty of rs.25 lakhs .....

Ambuja Cement Rajasthan Ltd. and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC484

..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....

M/S.Tamil Nadu Industrial Explosives Ltd. Vs. Commissioner of Central ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... depot to which the impugned goods have been cleared has been defined as a place of removal for the purpose of valuation under section 4 of the act. under the law, the price prevailing at the depot on the date of removal from the factory has a bearing on the assessable ..... the refund claim from 13.06.1996 to 20.02.1997 was found to be barred by limitation under the provisions of section 11b of the central excise act, 1944 as the claim was filed only on 19.08.1997. hence it was proposed to reject the claim of ..... we have heard both sides. learned counsel for the appellants submits that the relevant date in the present case would be as defined in section 11b(5)(d) as this is a case of reduction of duty by the government and if this date is accepted to be the ..... brief facts of the case are that the assessees (hereinafter referred to as tel), who are manufacturers of explosives and accessories thereof, have depots at various places like kanpur, bilaspur, dehradun etc., and their products are sold .....

S.D. Fine Chem (Pvt.) Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... also available as an 83% solution. a temperature-stabilized grade is also available which inhibits breakdown of prills due to crystalline changes. use: fertilizer, explosives, especially as prills/oil mixture, pyrotechnics, herbicides and insecticides, manufacture of nitrous oxide absorbent for nitrogen oxides, ingredient of freezing mixtures, oxidizer in solid ..... various ammonia compounds, pickling agent in zinc coating and tinning, electroplating; resins and adhesive of urea-formaldehyde, freezing mixtures, to clean soldering irons, safety explosives, luster cement for iron pipes. sodium chloride ip & ar grades are used as laboratory reagents for synthesis in r & d in research for production ..... process of purification of chemicals undertaken by them through the process of distillation/recrystallisation does not amount to manufacture in terms of section 2(f) of the act inasmuch as no new product with distinct name, character and use has emerged, and the product remains the same both prior .....

Keltch Energies Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... which were within time period, impugned order holding that no need to resort to provisional assessment as revenue also claimed higher duty when price increased, upheld - section 11b of central excise act, 1944 (para 4).as rightly contended by the learned advocate the facts of mrf case relied on by the commissioner (a) are distinguishable. hence, following ..... considered as reduction in price which the commissioner. (b) jaiswal equipments and holdings pvt ltd. v. cce, raipur 2005 (185) e.l.t. 306.cce, nagpur v. orient explosives pvt. ltd. and ors. - vide final order no. a/1085-1088/wzb/2005.utkal polyweave indus. pvt. ltd. v. cce, bhubaneswar 2001 (136) e.l.t. 818 ..... appeal against order-in-appeal no. 684/2001-c.e., dated 15-11-2002 passed by the commissioner of central excise (appeals), bangalore.2. the appellants manufacture explosives, an excisable commodity. they supply the product to m/s. coal india ltd. and other public sector undertakings. the prices are fixed on the basis of tender and .....

M/S. Munjal Auto Industries Vs. Cceandst. Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... not relevant so far the refund claim is filed within limitation period. in this context he cited the following case law: (a). commissioner of customs and central excise vs. premier explosives limited, reported as [2008 (226) elt 729 (tri. bang.)]; and (b). k.j.v. alloys conductors p. ltd. vs. commissioner of central excise, hyderabad [2012 (275) ..... assessment in terms of the said rule 7 does not in any way disentitle the appellant to claim refund of excise duty in terms of section 11b of the central excise act, 1944 if the appellant had paid more duty than that payable on actual transaction value of the goods cleared during the limitation period of one ..... (supra) - was not applicable to the appellants case as that decision of the honble apex court dealt with valuation of goods under un-amended provisions of section 4 of the central excise act, 1944, when the concept of normal price was in force. the appellants case is governed by the concept of transaction value under amended provisions of .....

Cable House Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(18)ECC121

..... aid of power. the coated steel wires (24 swg) are cut to required sizes and plugs are attached to make it ready for use in detonators and other explosives.shri haksar has contended that as the facts are clear and do not require any fyrthef investigation to ascertain the process of manufacture and the additional grounds sought to ..... engaged in the manufacture of pvc coated galvanised steel wires falling under tariff item 68 of the cet. the galvanised pvc coated steel wires are used in the manufacture of explosives by m/s. idl chemicals ltd., hyderabad. all the raw materials, viz., steel wires and pvc granules, required for the manufacture of pvc coated steel wires are ..... in air 1967 sc 465, vide paragraph 7 of the judgment the hon'ble supreme court heid that the question as to rate of interest payable under section 28 of the land acquisition act, 1894, though not raised in the cross-objection before the high court, could be raised before the supreme court, firstly because it was decided by .....

Commissioner of Central Excise Vs. Universal Cables Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT386TriDel

..... , that the increased rate of duty comes into effect only from mid-night of 29-2-1992/1-3-1992 following the tribunal's decision in the case of indian explosives reported in 1985 (20) e.l.t. 139 and he also held that the demand was not enforceable since it was not preceded by a show cause notice. hence ..... in terms of the undertaking, on budget day clearance between 1700 hours and 2400 hours, and there is no conflict with the provisions of the provisional collection of taxes act, which act applies to collection of duty at rates enhanced by the finance bill pending its enactment in respect of clearances made after 00 hours' on the next day of presentation ..... of the budget. the bench has considered the decision of the tribunal in the case of indian explosives (supra) and the tribunal's decision in the case of j.k. synthetics .....

M/S Shree Cement Ltd. Vs. Cce Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... unit raj cement for use therein in the manufacture of cement; that the appellants take modvat credit of the duty paid of the inputs including the duty paid on explosives; that the assistant commissioner, under adjudication order no. 32/99 dt. 19-3-99, confirmed the demand and imposed the penalty holding that they were liable to ..... 89,656/- and upholding the penalty of rs. 50,000/- 2. shri g. shiv das, ld. advocate, submitted that the appellants manufacturer cement and clinker; that they use explosive in their captive mines for quarrying the lime stone which is basic input for the manufacture of the cement; that besides using substantial part of lime stone in their factory ..... division of the appellants only. finally, he submitted that the amount paid under rule 57 cc is not excise duty and as such the provisions of section 11a of the central excise act are not applicable and no other recovery mechanism has been provided to recover the amount; that as held by the high court of madras in the .....

Assam Co. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(74)ECC704

..... nitrate (the condensed chemical dictionary by hawley - page: 851). in the said dictionary, the use of the item, potassium nitrate is shown as below: use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants.5.5. he also submits that ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it is seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....