Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 93 of about 3,867 results (0.132 seconds)

Best Liquifiable Gases Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(95)ELT228TriDel

..... its own volume of acetylene and its purpose is to increase the amount of acetylene that may be safely charged and shipped. it was also noticed that acetylene is highly explosive substance and cannot be marketed without acetone. it is thus clear that the excisable product manufactured and cleared by the appellant is acetylene gas dissolved in acetone and packed in ..... the assessable value.5. appellant had raised a contention that the show cause notice was barred by time inasmuch it did not specifically invoke the proviso to section 11a(1) of the central excise act, 1944. while it is true that there is no specific reference to the provision of law, the averments in the show cause notice, as pointed out in .....

Paper Products Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)LC307Tri(Delhi)

..... -94-collector, dated 30-12-1994 passed by collector of central excise, bombay-ill confirming demand of duty of rs. 43,93,220/- under the proviso to section 11a(1) of the central excises & salt act, 1944 and imposing penalty of rs. 5 lakhs under rule 173q of the central excise rules, 1944.2. the facts as stated in the memorandum of .....

Markfed Vanaspati and Allied Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(116)ELT204TriDel

..... the schedule have to be read not in isolation, for determining the excisability and dutiability of the goods mentioned therein but in conjunction with section 3 of the central excise act.that section clearly enacts that only those goods mentioned in the schedule will be excisable, which had been manufactured or produced by the person on whom ..... of marketability as it is allegedly sold to the soap processors, and not the other test that is of manufacture, which is the main test under section 3 of the central excises act, as discussed above. the observations of the apex court in khandelwal metal engineering works, 1985 (20) e.l.t. 222 in relation to ..... industries ltd.,(tribunal), tata iron & steel company ltd. v. cce, 1993 (68) e.l.t. 249, cce v. modi vanaspati mfg. company.7. section 3 of the central excise act levies duty on all excisable goods mentioned in the schedule, provided they are produced and manufactured. therefore, where the goods are specified in the schedule, they are excisable .....

Sanjay V. Modi and Ajanta Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC24

..... to official records and entries therein are entered on the basis of certain internal documents and that too with the full knowledge of the management; that as per section 36a of the central excise act, the contents of any document seized from the custody or control of any person shall be presumed to be true unless the contrary is proved. he emphasized ..... of fabric was sent with the price-list for the purpose of valuation and the same had nothing to do with the classification. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (85) ecc 85 (t) wherein the tribunal has held that "if there are documents for the clearance of excisable goods without payment of duty .....

Commissioner of Central Excise Vs. Prabhat Zarda Factory (i) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2005)(182)ELT268Tri(Kol.)kata

..... recovered. therefore, he submits that the appeal may be allowed. in reply, learned advocate submits that so far interest is concerned, it is not leviable under section 11ab of central excise act, 1944. in present case, the duty demand has been paid prior to determination of the duty. so the question of interest doe snot arise. he submits ..... payable. for arriving at the assessable value, i find that the formula adopted by the assessee as per the observations of the hon'ble tribunal in case of indian explosives ltd. v. collector as reported in 1996 (82) elt 210 (tri) is acceptable. from the submissions of assessee, it is revealed that they have accepted this ..... above discussion that the commissioner has rightly arrived at the decision for determination of duty on account of octroi. so far the interest is concerned, provisions of section 11ab provides that in such cases where the duty becomes payable consequent to issue of an order and such amount of duty is voluntarily paid in full without .....

Opel Alloys (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(182)ELT64TriDel

..... of goods as proved on the basis of production slips maintained 15 days showing higher production than those recorded in rg-1 register. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (159) e.l.t. 289 (t) where the tribunal has upheld the demand as the assessee had resorted to ..... the police or in custody in the presence of police which cannot be relied upon within the meaning of sections 25 and 26 of the evidence act excepting for the specific purpose of sections 27 and 32 of the evidence act. no other confession made before any authority or prosecuting officials could be viewed with suspicion and they have enormous ..... there is confession no need to allow cross-examination of panch witnesses in view of confession'. it is further held in- the same judgment that 'the confession statement under section 108 even though later retracted is a voluntary statement and was not influenced by threat duress, or inducement, etc., and is true one'.anil das v. cc, new .....

Lincoln Helios (India) Ltd. Vs. Commr. of C. Ex. (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... of notification no. 12/2003-s.t.dated 20-6-2003 on the commissioning and installation charges collected by them. he imposed a penalty of rs. 100/- per day under section 76 of the finance act, 1994, after confirming the demand to the extent of commissioning and installation services rendered by the assessee from 1-7-2003 under ..... section 73(1)(b) of the finance act, 1994. in the original order, the service tax was not quantified. aggrieved over the original order the appellants approached the commissioner (appeals).the commissioner (a) upheld the oio and passed .....

Vaman Pharma Private Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... submitted that only those who carry out clearing and forwarding operations are liable to service tax in terms of sub-clause page 0211 (j) of clause 72 of section 65 of the finance act, 1994. as far as the appellant is concerned, they are receiving the products, storing them for distribution. they do not carry out the clearing operations. hence, they cannot .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that in tata consultancy services v. union of india , the karnataka high court had taken a view while considering the provisions of section 65(13) and section 68(1) of the said act, that the act made no distinction between different categories of service providers, be they individuals, partnership concerns or incorporated companies. he also drew our attention ..... the show cause notice and decided the proceedings by making the order in original. page 0084 furthermore, when no application is made for registration as per section 69 of the act, read with rule 4(2) of the rules framed thereunder, the jurisdiction of the authority to detect and issue show cause notice to an assessee whose ..... been levied is based on the notification no. 4/99-st dated 28.2.99 which provided that, in the exercise of the powers conferred by section 93 of the finance act, 1994, the central government, being satisfied that it was necessary in the public interest page 0096 so to do, exempted the taxable service provided .....

Arti Impex Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the consignment does not contain any type of arms, ammunition, cartridges, shells, mines, radio active contaminated or any other explosive material. in the absence of such certificate the consignment was seized and confiscated under provisions of section 111(d) of the customs act, 1962 with an option to redeem the same on payment of fine of rs. 1,75,000/-. a penalty of .....