Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Year: 2003 Page 14 of about 225 results (0.105 seconds)

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... guard ship stores. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. it is true that the commissioner has found the extended ..... the goods exempted by it in words employed in the tariff, the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for ..... it is contended by the appellant that engines were in fact supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction .....

Commissioner of C. Ex. Vs. Tyazhpromexport

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(90)ECC47

..... learned sdr for the revenue and sri s.k.bagaria, learned advocate for the respondent-company. "notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was ..... adjudicating authority, apart from confirming the service tax so deposited by the respondents, also imposed a penalty upon them under the provisions of sections 76, 77 and 78 of the finance act, 1994. on an appeal against the above order, the commissioner (appeals) confirmed the demand and interest, but set aside the personal ..... ordinary prudence acting under normal circumstances or that it did not act bona fide. i accordingly hold that there was reasonable cause for the delay in taking registration, filing returns and payment of taxes and in view of the mandatory provisions of section 80, no penalty can be levied in such cases under sections 76, 77 .....

Lumbini Beverages Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(111)LC311Tri(Kol.)kata

..... to an altogether different set of facts and circumstances.12. as regards the personal penalty of rs. 20.00 lakh (rupees twenty lakh) imposed under the provisions of section 11ac, we find that the appellants have taken the credit on the basis of the circular issued by the board, though such basis was on the wrong interpretation of ..... that the said communication dated 24.1.2001 by the deputy commissioner was not appealed against by the revenue and as such, had attained the finality. the same acted as estoppel against the revenue to initiate the fresh proceedings against the appellants on the same grounds. he submits that the commissioner has erred in holding that the said ..... lakh) on the appellants.2. the appellants are engaged in the manufacture of aerated water and fruit pulp based drinks classifiable under chapter 22 of the central excise tariff act, 1985. prior to 1.4.2000, the appellants were not entitled to avail any credit of duty paid on the glass bottles and plastic crates used in the .....

Prakash Cotton Mills Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC466

..... of the said decision below:- "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, reject ..... the department that is relied upon in this regard consists of an application dated 10^th december 1992 for registration under the act; a letter of 15^th december informing the jurisdictional officer of its compliance with this requirement on the application; a letter ..... date of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Manali Petrochemicals Ltd. Vs. Cce

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

Reported in : (2004)(93)ECC483

..... 23.7.96, vide serial no. 28.9 of the table annexed to the said notification. we note that the definition of the term "factory" as per section 2(e) of the central excise act, 1944 is as under: "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or ..... has also confirmed a duty demand of rs. 3,12,935 on nitrogen manufactured and cleared for non-plant and non-manufacturing activities under the proviso to section 11 a(1) of the act. he has also appropriated the sum of rs. 92,464 debited by the appellant vide sl.no. 1044 dated 27.8.99 and another sum of rs. 20 ..... order dated 26.2.2001 by which he has confirmed a duty demand of rs. 92.464 towards samples cleared to their lab and r & d department under proviso to section 11a(1) of the ce act, 1944. he has also confirmed a duty demand of rs. 20,430 on the raw materials cleared as samples outside their factory under proviso to .....

Commissioner of Customs and Vs. Swastik Dyeing and Bleaching

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(170)ELT491Tri(Mum.)bai

..... and thereafter, under notification no. 130/82-ce. the process of "calendaring", "stentering" & "squeezing of excess water" do not amount to "manufacture" as contemplated under section 2(f) of the act. consequently, there would be no liability to duty. in natwar textile processors pvt. ltd. v. cce, surat 2000 (120) elt 654 (tribunal), the cegat dealing ..... to the process of "stentering" carried on by the respondents on cotton fabrics and the same would also not amount to "manufacture" as envisaged under section 2(f) of the act. d) squeezing of excess water from the fabrics also does not amount to 'manufacture' in view of the principle laid down by the larger bench ..... with aid of power, admittedly with plain rollers. such process of "calendaring" has been held to be not amounting to "manufacture" within the meaning of section 2(f) of the act by the hon'ble supreme court vide judgments rendered in the case of siddeshwari cotton mills (p) ltd. v. uoi and anr.mafatlal spinning & manufacturing .....

Ghodavat Pan Masala Products Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... why - (i) central excise duty as detailed in annexure b-vii should not be demanded and recovered from them under the proviso to sub section (1) of section 11a of the act read with rule 9 (2) of the central excise rules 1944. (ii) why the goods seized as detailed in annexure "d" to the ..... & 10 should not be adjusted and appropriated towards the demand. (iv) penalty equivalent to the duty determined under section. 11a(2) of the said act should not be recovered under the provisions of section 11ab of the said act. (v) land, building, plant, machinery etc. used in connection with manufacture/production/storage/removal/disposal of the ..... materials used.clandestine removal burden on dept - sources of raw materials not contacted buyers not contacted receipt of sale proceeds not established.clandestine removal a positive act /provable on mere assumptions and ^1 presumptions.clandestine removal cannot be proved by office memo - not a direct evidence nits evidentiary value extremely limited.inflated .....

Leela Scottish Lace Ltd. Vs. Commr. of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(159)ELT477Tri(Bang.)

..... have been utilized in the manufacture of garments which were exported from the eous. the 100% eous are carrying out manufacturing activity in the warehouse under section 65 of the customs act, 1962. the "goods" manufactured on job work basis for m/s. leela scottish lace ltd., which have been subsequently exported under claim of duty ..... from 100% eou subject to certain conditions. (e) the notification very clearly states that for "goods" manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 the rates of drawback specified in the table is not applicable. in the instant case, all the raw materials required for the manufacture of readymade ..... not be applicable to export of any of the commodities/products if such commodity/product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred percent export oriented undertaking in terms of the relevant .....

Frontier Trading Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC520Tri(Mum.)bai

..... for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. it is settled law that such a circular is binding upon the department. the representative of the commissioner, the respondent therefore took a stand contrary to that which ..... proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on .....

Leela Scottish Lace Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(87)ECC657

..... table shall not be applicable to export of any of the commodities/products if such commodity/ product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred per cent export oriented undertaking in terms of the relevant provisions ..... . lsll were the exporters, owners and manufacturers of the readymade garments exported in that case and the said goods were not manufactured and or fabricated under section 65 of the customs act in a custom bonded warehouse and also were not exports of an 100% eou and cannot be considered being exported as per the exim policy applicable for ..... as detailed in annexure-b, should not be rejected in terms of notification no. 31/99-cus. (n.t.), dtd. 20-5-99 as amended issued under section 75 of the customs act, 1962. (c) the amount of rs. 20,28,690/- paid as a pre-deposit towards excess drawback claimed vide miscellaneous challan no. 0202337, dtd. 9-2 .....