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Jasmine Bhogilal Shah Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT478TriDel

..... whisky bottles of foreign origin are not goods relatable to appellant shri yashpal wadhera in relation to which he had done or omitted to do any act under section 112(a) of the customs act.16. the penalty imposed on yashpal wadhera is therefore set aside. re: appeal no. 34/98-nb pramod kumar pahwa v. cc 17. shri ..... smuggled yarn in bombay which was sent by ramesh wadhera. the commissioner had relied on the statements given by ramesh wadhera and yashpal wadhera recorded under section 108 of the customs act linking j.b shah with the smuggling activities of ramesh wadhera and his part in the smuggling syndicate. shri yashpal wadhera's statement had clearly ..... asking them to show cause why the goods as well as the trucks should not be confiscated and penalties should not be imposed on them under section 112 of the customs act, 1962.8. the matter was adjudicated after affording opportunities of personal hearing and after considering the replies to the show cause notice and the submissions .....

Gomti Carbon Dioxide Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(71)ECC645

..... respect of the demand for the period from 28-9-1996 onwards." ignoring that direction, the commissioner imposed a penalty equal to the duty confirmed invoking section 11ac of the act. this procedure adopted by the commissioner, to say the least, is highly objectionable.being an authority subordinate to cegat, the commissioner should have followed the, ..... but deduction claimed by the manufacturer on the cylinders owned by them was disallowed, since the price declared by them was the assessable value under section 4 of the central excise act, 1944. we do not find any logic in this reasoning resorted to by the commissioner. carbon dioxide gas so manufactured could be transported only ..... dealer's giving bills of exchanges which are subsequently negotiated with the bank at discount. in our opinion, in view of the scheme of section 4 of the central excises and salt act, 1944, bank commission, hundi and interest charges payable to the bank in the account of the customers are in the nature of post .....

Swastik Fragrances Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT375TriDel

..... claimed as a trade discount in wholesale trade at the time of removal of goods and therefore, it was held that it was not admissible deduction in terms of section 4(4)(d)(ii) of the central excise aqt. commissioner (appeals) found that in terms of rule 173c production of certain documents such as sales invoice, invoice- ..... deductions claimed from the price of the goods are to be disclosed in the annexures filed under rule 173c he observed that in terms of rule 173c read with section 4(4)(d)(ii) disclosure of any deduction from the value of goods at the time of removal was mandatory. where the appellants had not disclosed any ..... , this appeal has been filed.2. brief facts are : appellants are manufacturers of 'pan masala' falling under chapter sub-heading 2106.00 of the central excise tariff act. during the relevant period their clearances were assessed on provisional basis under rule 9b of the central excise rules, 1944 pending verification and submission of proof of actual expenses incurred .....

M/S. Jam Pipes Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2001)(129)ELT393Tri(Bang.)

..... the matter. we find that there is substantial force in the argument of the assessee with reference to the penal provisions under section 11 ab & 11 ac of the act. penal action cannot be initiated under the respective sections for the period in question since the amendment provisions were introduced in 28.9.96, subsequent to the period of dispute. in ..... the invoices without informing the department. he also submitted that the department was not justified in imposing a penalty under section 11 ac of the act as well as the interest under section 11 ac of the act as well as the interest under section 11 ab, which relates to the period 1.1.94 to 26.6.96 whereas amended provisions of ..... section 11 ab and 11 ac which were introduced on 28.9.96. it is further submitted that penal provisions under the relevant provisions cannot .....

M/S. Hrikrishna Polymers (P) Vs. C.C.E., Chennai-ii

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

..... they have also gone to the extent of collecting duty from their customers but not depositing with the govt. the commissioner has invoked the provisions of section 11a of the ce act, for demand of duty alleging suppression of facts on the part of m/s hppl and the commissioner has entered a very detailed finding in this ..... - 1998 (103) elt 128(t) held that "penal interest could not be imposed in respect of duty short paid for the period prior to incorporation of section 11ab of the act. the penal interest is by way of penalty. any penal law can only have prospective effect and not retrospective effect. this is the principle upheld by the supreme ..... ii) in respect of certain invoices collected excess duty from the customers but paid less duty to the department. (iv) the company is liable for penal action under section 11ac of central excises act, 1944 and rule 173 q of central excise rule, 1944. (v) shri. n. ramachandran, chief executive of m/s. harikrishna polymers is liable for penal action .....

Commissioner of Central Excise, Vs. M/S Kothari Sugars and Chemicals

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

..... rs.2700/- obtained in february'94 i.e. prior to introduction of duty in march cannot be adopted for assessment during the relevant period. 6. according to section 4(1)(a) of the central excise act, where the duty of excise is chargeable with reference, to value, such value will be the normal price - that is to say- the price at which ..... wholesale trade for delivery at the time and place of removal, where the buyer is not a related person and the price is the sole consideration for sale. the same section also provides that where in accordance with the normal practice of the wholesale trade in such goods, the goods are sold by the assessee at different prices to different classes ..... of buyers (not being related person) each such price shall be deemed to be the normal price in relation to such class of buyers. a per section 4(1)(b) where the normal price is not ascertainable for the reason that such goods are not sold or for any other reason, the assessable value will be the .....

Khabros Steel (i) Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC472

..... of which, if the goods are ordered for confiscation and an option is given to pay fine in terms of subsection (1) of section 125 of the customs act, then in terms of sub-section (2) of that section, where an order is passed for payment of customs duty along with the order of imposition of fine in lieu of confiscation of ..... there is no suppression clause invoked in the show cause notice. therefore, it is contended that the notice is time-barred both under section 28 of he customs act, 1962 and under section 11a of the central excise act, 1944. the id.consultant for the appellants in support of his contention is relying on the decision of the tribunal in deewan chand ..... matter since at sl. no. 12 of the table annexed to notification no.27/97-cus. (nx), dated 7-7-97 issued by the central government under section 4 of the customs act, 1962, the commissioner of customs, jodhpur is appointed as commissioner of customs for the whole of the state of rajasthan and therefore it is contended that the .....

D.D. Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(107)LC350Tri(Delhi)

..... that the discount given to d.d. sales was not a well defined discount and was not given to everybody. he further, submitted that as per section 4(1)a(i) of the central excise act, different prices charged to different class of buyers shall be deemed to be normal price; that as such there can be different prices for different classes ..... other region. he relied upon the decision in the case of godrej soaps ltd. v. cce, mumbai-ii wherein it has been held that "clause (i) of the proviso to section 4(1)(a) recognizes the legality of different class of buyers for the same product where there is a practice of sale at different prices to buyers of different classes .....

Dharampal Premchand Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(156)ELT487TriDel

..... statute and decision of the tribunal in the case of modi zerox ltd. - 1989 (40) e.l.t. 481.5. a perusal of the legal provisions contained in section 4 of central excise act and central excise (valuation) rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law.assessable value shall either be the whole ..... granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of section 4 of the central excise act and central excise (valuation) rules, 1975. they point out that section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. further, central excise valuation rules, 1975 provide [rule 6 .....

Aristo Pharmaceuticals Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT106Tri(Mum.)bai

..... passed on this discount to the customers. there would be no justification claiming it as deduction, in the light of the amendment made to clause (b) of sub-section (4) of section 4 of the act in relation to the scope of the term "place of removal." if, on the other hand, the title to the goods is passed on at the depot .....