Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 90 of about 3,867 results (0.547 seconds)

Kiran Overseas Vs. Collector of Customs

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

Reported in : (1988)(19)LC231Tri(Chennai)

..... he ordered duty @ 15% for the entire goods covered by six shipping bills specified in the impugned order besides levying personal penalty of rs. 3 lakhs under section 114 of the customs act, 1962 the 'act' for short. the appellants herein preferred appeal against the original order of adjudication before the tribunal and the tribunal on consideration of the entire matter disposed of ..... of such expert expressly excluded under any statute. reports of government scientific experts such as chemical examiner, officers of the mint or indian security press, public analyst, chief inspector of explosives, director of finger print bureau and director of a central or a state forensic science laboratory, and serologist to the government are normally used as evidence before courts in inquiry .....

Indian Farmers Fertilizer Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(51)ELT527TriDel

..... must start ticking from the so called relevant date. none of the relevant dates can fit a demand under rule 196. the time limit provided by section 11-a of the act cannot fence these demands in".therefore, we do not find any substance in the arguments that the demand cannot be sustained under rule 196. the appeal of ..... the board's clarification referred to by iffco. it is apparent from para 2 (a) of the text of the opinion given by experts that 'due to the explosive and inflammable conditions that would prevail in ammonia plants, it is essential that the plant is purged free of oxygen and maintained in that condition during the various stages ..... excise & customs, ahmedabad in the case of m/s.indian farmers fertilizer co-operative ltd. (iffco). the brief facts of the case leading to this application under section 35e are that iffco manufactures fertilizers falling under the erstwhile tariff item 14hh and were availing of exemption under notfn. 187/61 dated 23-12-1961 under which raw naptha .....

Baligha Lighting Equipment Pvt. Vs. Commr. of C. Ex.

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

Reported in : (1996)(88)ELT523Tri(Chennai)

..... is barred by limitation inasmuch as it was issued after six months of the relevant date and the extended period of limitation contemplated by proviso to section 11a of the act is not available.there is no dispute that the classification filed by the appellant do not advert to cable gland at all. appellant has no ..... clamping device to prevent pulling and twisting applied to the cable thereby, preventing transmission of flame to the light fittings and thereby the equipment is protected from explosion." appellant has placed before us literature published by manufacturers of cable gland which has to be fitted to flame proof electrical fittings. this literature is at ..... cable gland" alongwith "flame proof electrical fittings" had not been intimated to the department and hence, there was suppression of facts within the meaning of proviso to section 11a(1) of cesa, 1944. the collector thereupon confirmed the demand of differential duty made in the show cause notice and imposed a penalty of rs. 75 .....

Jocil Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(89)ELT99TriDel

..... ' clearly indicates the intention to evade the payment of appropriate duty by wilful mis-statement of facts. therefore, there is enough justification for invoking the proviso to section 11a of central excises and salt act, 1944, and for imposition of penalty under rule 173q of the central excise rules, 1944. therefore, the assessees argument that the department has to bear the ..... the adjudicating authority is modified to the above extent.the impugned order-in-appeal no. e/217/95-c is modified to the above extent. the impugned order in e/1884/95-c is set aside since we hold that the goods attract duty @ 5% ad valorem and not @ 20% ad valorem.the appeals are disposed of in the above ..... of si. no. 1 of the notification as the goods are soap for toilet use. in addition, a penalty of rs. 4 lakhs has been imposed. in appeal no. e/1884/95-c, the commissioner (appeals) has classified the goods under sub-heading 3401.10 of ceta, 1985 and held that the goods attracted duty @ 20% ad valorem under si.no .....

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 .....

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(69)ECC109

..... the sale proce(sic) thereof shall be liable to confiscation.34. the note on clauses explaining the reason for adding the section in customs act read as follows: because of large scale smuggling of silver out of the country and of var consumer articles into the country, it has become necessary to ..... by both the sides, seen the concerned documents and also the relevant provisions of the customs 1962. the confiscation of the currency has been made under section 121 of the custo. act, 1962 which reads as follows: where any smuggled goods are sold by a person having knowledge reason to believe that the goods are smuggled goods, ..... ) 120 us 20, leather manufacturers national bank v. morgan (1886) 111 us 96, pheoni bank v. risley (1884) 111 us (sic), central national bank v. connectional (1881) 104 us 54, seammon v. kimball (1876) 92 us 362. section 326: " the contract between a bank and a depositor is not materially different from any other contract by which one .....

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, .....

Kudremukh Iron Ore Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(72)ECC391

..... per cent export-oriented undertakings are exempt from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 and the additional duty leviable under section 3. the table attached to that notification contained three items only. they were capital goods, raw materials and components. how such a ..... , therefore, similar goods imported should get exemption under notification no. 13/81-cus. this clarification issued by the board binds the authorities under the excise and customs act. they are not entitled to argue against the terms of that letter [vide decision of the supreme court in ranadey micronutrients v. collector of central excise ]. it ..... be of any assistance in deciding the present issue. we are not in a position to agree with this argument. whether dealt with under sales tax act or any other act, the functions and utility of the equipments will not change. their use continues to be the same. so, the nature of the equipment stated by .....

Kudremukh Iron Ore Ltd. Vs. Collr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT769TriDel

..... cent export-oriented undertakings are exempt from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 and the additional duty leviable under section 3. the table attached to that notification contained three items only.they were capital goods, raw materials and components. how such a notification ..... and, therefore, similar goods imported should get exemption under notification no. 13/81-cus. this clarification issued by the board binds the authorities under the excise and customs act. they are not entitled to argue against the terms of that letter [vide decision of the supreme court in ranadey micronutrients v. collector of central excise - [ ..... be of any assistance in deciding the present issue. we are not in a position to agree with this argument. whether dealt with under sales tax act or any other act, the functions and utility of the equipments will not change. their use continues to be the same. so, the nature of the equipment stated .....

Cce, Chandigarh Vs. M/S. Dogra Distilleries (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... decision in the case of collector of central excise vs. titaghar paper mills ltd. - 1989 (44) elt 667 (tribunal). in that decision, the provision under discussion was section 35 e (1) of the act, which was couched in the following terms:- " the board may, of its own motion, call for and examine the record of any proceeding in which a collector of ..... is to be resorted to". [refer ex parte walton, in re levy, (1881) 17 ch d 746 p 756; referred to in hill v east and west india dock co. (1884) 9 ac 448 (hl), pp 456, 458; state of trav-cochin v. shammugha vilas cashewnut factory, air 1953 sc 333 p 343]. "when a legal fiction is created", stated s ..... the purpose for which it is created. [refer in re, coal economising gas company, (1875) 1 ch d 182, pp 188, 189; hill v east and -west india dock co, (1884) 9 ac 448 (hl) p 458; bengal immunity co. ltd. v. state of bihar, air 1955 sc 661, p 680; cit, bombay v. amarchand n. shroff, air 1963 sc 1448 .....