Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 71 of about 3,867 results (0.184 seconds)

Vardhman Spg. and Gen. Mills Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(105)ELT121TriDel

..... the removal of goods (i.e. yarn) form the factory has been made in the form of d.f./m.f. yarn, the value would be determinable under section 41(a) of the act relating to wholesale prices. the demand of duty is correct and sustainable. show cause notice for demand of duty has been issued within six months of the date ..... to be paid on yarn in the form and at the value prevalent at the time of removal of the excisable goods from the factory. this is the mandate of section 4 and rule 49 ibid. learned advocate's reliance on banswara syntex (supra) is not correct because that judgment of the apex court relies on the court's earlier judgments .....

Pure Drinks (New Delhi) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(85)LC802Tri(Delhi)

..... ) included under section 4 of the act". words mentioned in the bracket above are proposed to be added by the learned commissioner (appeals) while construing the said clause. this is not permissible. violence to the ..... (iii) packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under section 4 of the act. commissioner (appeals) in the impugned order dated 28.6.1996 has been read it in a different manner namely, "cost of which is not (liable to be ..... the black diamond beverages case are reproduced below: 7.1.1. we have carefully considered the pleas advanced from both sides. we shall first deal with the effect of section 4(4)(d)(i), if any, in view of the language of clause (iii) of explanation to rule 57a. relevant portion of that clause during the relevant period .....

L.R. Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC841Tri(Delhi)

..... -12-1988, certain documents and unaccounted goods were seized under panchanama and statements of the partners of the two units and employees were recorded under section 14 of the central excise act, 1944. after further investigation, a show cause notice was issued to the present appellants, among others, alleging that the three units had mutuality ..... /86. he also held that there was sufficient justification in the circumstances of the case for invoking extended period of limitation under proviso to section 11a(1) of central excise act.4. ld. counsel appearing for the appellants had raised two legal points in support of the appeal filed by the appellants. he submitted ..... by the additional collector has dealt with the issues arising between the same parties or between the parties under whom they make any claim as provided in section 11 of the civil procedure code.in the earlier proceedings, no action has admittedly been taken against m/s. supreme washers pvt. ltd. and the inter-se relationship .....

indus Engineering Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(122)ELT179Tri(Mum.)bai

..... been confirmed with reference to the cost of manufacture by invoking rule 6(b)(2) of the valuation rules. in all other cases, where the price under section 4(1 )(a) of the act is the extent the modvat credit value or not is irrelevant. once the price at which the goods are sold is known, and there is no reason to ..... , 1995 and may, 1996 and that duty is payable at 15% works out to rs. 16.58 lacs. the assistant commissioner confirmed the proposal in the notice by reference to section 4(4)(d)(ii). appeal against this order was dismissed by the commissioner (appeals) on the ground that the appellant did not deposit 50% of the duty as ordered by .....

Flash Laboratories Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(94)LC312Tri(Delhi)

..... the course of wholesale trade. the asstt.commissioner while adjudicating the price list held that the holding company is a related person as per proviso (iii)) to section 4(1) of the central excise act, 1944.3. shri m. chandrasekharan, ld. sr. adv. assisted by shri rupesh kumar, ld. advocate submits that the four demands pertained to the period july '89 to .....

M/S. Grasim Industries Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2001)(77)ECC357

..... held this to be totally against the established principles of valuation as contemplated in section 4 of control excise act, 1944. ii) the case of amar chemicals industries v/s cce 1992(58) elt 85 9t) if not relevant as in the said case the ..... . c.c.e. 1994 (71) elt 498 (t) held under para 11 that the price charged from various industrial consumers from different regions represent the price under section 4 and the assessable value should be determined on the basis of different prices charged from different consumers from different states. the appellant submits, undoubtedly the buyer is the ..... as to evade duty.3. in appeal, the commissioner (appeals), confirmed the orders of the assistant collector as regards the value on the following grounds: i) the provision section 4(1) (a) does not permit existence of two normal prices for the same buyer for the some product during the same period under the same purchase order. he .....

M/S. Elgi Equipments Ltd., India Vs. C.C.E. Coimbatore

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

..... for also providing after sales service which is not required to be taken into account while dealing with trade discount within the meaning of explanation to section 4(a) of the act. therefore the central government rightly did not take into account such area distributors who may have to provide after sales service. the trade discount given ..... transactions at arm's length. once wholesale dealings at arm's length are established, the determination of the wholesale cash price for the purpose of section 4(a) of the act may not depend upon the number of such wholesale dealers. before the central government it was emphasised by the appellant itself that the discrimination between ..... reimbursed advertisement charges to the dealers and this is also includible in the assessable value. the show cause notice also proposed invoking the proviso to section 11a of the ce act 1944 for the extended prices on the ground of suppression of facts with intent to evade payment of duty, to recover the duty on the .....

Cce Coimbatore Vs. M/S. Sowdeswari Modern Spinners,

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

..... of writ before the court) dispensing with the proof of nexus between the security deposits and the ultimate price of the goods as these orders were contrary to section 4(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) modified .....

Cce Vs. Greaves Ltd.

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

Reported in : (2002)(105)LC181Tri(Chennai)

..... 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 modified and upheld the earlier single judge .....

Commissioner of Customs Vs. Dipen Enterprises

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(160)ELT632Tri(Mum.)bai

..... same value should be applied for determining exim policy requirements and there was no reason not to accept the sils so as to obviate confiscation under section 111(d) of the customs act, 1962. in this background the question of enhancement of fine and penalty does not arise.14. regarding cases where excess weight has been noticed, ..... marble industries the commissioner has enhanced the declared value to us $ 300/- pmt, debited the sil produced by the importers and upheld the confiscation under section 111(d) of the customs act, 1962 with the option to redeem the goods on payment of fine.5. in the case of just marble certain quantities of rough marble blocks were ..... situations in which export goods can be held liable to confiscation. on confiscation being adjudged, the title in the goods passes on to the government. section 125 of the act permits redemption of the goods on payment of fine in lieu of confiscation. where such option is exercised within the period prescribed, the title of the .....