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Vigiram Chem. Pvt. Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2001)(96)LC542Tri(Bang.)alore

..... of high seas sale and the importer at the time of importation or at the time of clearances of warehoused goods for home consumption under the provisions of section 68 of the customs act 1962 (no. 52 of 1962), as the case may be, makes a specific declaration to that effect in the bill of entry in the manner specified below ..... before us, we do not find the commissioner to have considered this submission, about the plea made on limitation. the law of limitation as provided under section 28(1) of the customs act prescribes- short levy of duty the appropriate officer from this relevant duty may serve notice from the charged duty or interest does not levy or charged and ..... entry that the particular goods are for sale purpose only and the exemption claimed there has been abused by wilful mis-statement. therefore, the notice issued under section 28(1) of the customs act 1962 proposed as to why: (a) duty benefit of an amount of rs. 7,47,832.00 availed under customs notification no. 56/98 should not .....

M/S Vigiram Chem Pbt Ltd., Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... of high seas sale and the importer at the time of importation or at the time of clearances of warehoused goods for home consumption under the provisions of section 68 of the customs act 1962 (no 52 of 1962), as the case may be, makes a specific declaration to that effect in the bill of entry in the manner specified below ..... before us, we do not find the commissioner to have considered this submission, about the plea made of limitation. the law of limitation as provided under section 28(1) of the customs act prescribes - short levely of duty the appropriate officer from this relevant duty may serve notice from the charged duty or interest does not levy or charged and ..... entry that the particular goods are for sale purpose only and the exemption claimed there has been abused by wilful mis-statement.therefore, the notice issued under section 28 (1) of the customs act 1962 proposed as to why :- (a) duty benefit of an amount of rs 7,47,832.00 availed under customs notification no 56/98 should not .....

Phil Corporation Ltd. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(144)ELT585Tri(Mum.)bai

..... 20 was warranted. it is his belief that the processes undertaken on the base nuts by the appellants amounted to 'manufacture' in terms of section 2(f) of the central excise act 1944 and that the roasted, salted, cashew nuts were different commodities than the base nuts, commercially separately known in the market and thus subject ..... frying and salting did not render the cashew nuts into different commercial commodities. it was held that the definition of 'manufacture' made vide section 2(17) of the bombay sales tax act 1959 did not cover the activity of frying and spicing. the hon'ble high court answered the reference by holding that the finding of ..... covered by the bombay high court judgment.13. as observed above, the definition of 'manufacture' in section 2(f) of the act is subject to various interpretations. on the other hand the definition of 'manufacture' in the bombay sales tax act is much more clear. it reads as follows: " 'manufacture' with all its grammatical variations and .....

Dalmia Magnesite Corporation and Vs. Cce

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

Reported in : (2003)(86)ECC231

..... , no sale can be said to be involved and as such, the provisions of rule 57cc will have no application. the definition of sale as given in section 2(h) of the central excise act, 1944 is as under: '(h) "sale".....mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business .....

G.M. Pens (international) Pvt. Vs. Cc

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

Reported in : (2003)(87)ECC93

..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....

Commissioner of Customs Vs. Western India Shipyard Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT666Tri(Mum.)bai

1. the question for consideration in this appeal is the eligibility to exemption contained in notification 211/83 and the liability to confiscation under clause (d) of section 111 of the act of goods described as data processing machines that the respondent imported.notice issued to it proposed to deny the benefit of the exemption and to confiscate them on the ground .....

S.V. Electricals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(155)ELT534TriDel

..... proposition that the board's circular should also be taken to have ruled out the molybdenum wire being considered as an 'appliance'. the instruction of the board under section stb of the central excise act is binding on the revenue as held by the apex court in the judgments cited by the id. counsel. the ruling given by the constitution bench of ..... language as well as in s.b. sarkar's book "words and phrases of excise & customs" 3rd edition. the dr also referred to the meaning of the term 'tools' under section 60(1)(b) of the code of civil procedure as interpreted by the madras high court in the case of t.r. punnavanam pillai v. v. muthuswami achari [air 1962 .....

Lloyds Metals and Engg. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT397Tri(Mum.)bai

..... , charts, plans, processing data and other literature comprises in the "documentation service" as specified in clause (3) constituted a book which fell within the definition of 'plant' in section 43(3) of the it act. the court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a plant since they were in a .....

Cce Vs. H.E.G. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC428

..... of duty on their final product (sponge iron). the show-cause notices sought to recover the entire duty under rule 57-u/rule 57-ah read with section 11-a of the central excise act on the main ground that the credit was not admissible for non-fulfillment of condition set out in the proviso to sub-rule (2) of rule 57 .....

Commissioner of Customs Vs. Sunshine Pulp and Papers Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(94)ECC364

..... the initial setting up nor for substantial expansion of an existing plant. the commissioner (appeals) has observed that there was no diversion of goods within the meaning of section 111(o) of customs act, 1962 for the reason that the appellant informed customs authority more than once that the goods imported for a particular paper mills were used in another plant for .....