Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-22-2003
Reported in : (2003)LC167Tri(Chennai)
..... assisted in terms of paying electricity bills, supplying raw material, paying bills of advertisement etc. the charge of mutuality of interest is generally raised for adopting valuation under section 4 of the act by treating the other unit as a related one. in the light of above analysis, it is clear that a certain amount of confusion has dawned on the mind ..... -12-98 was also issued jointly to m/s. pr and m/s. rc demanding duty of rs. 8,02,065/- from m/s. pr in terms of section 11a(1) of the act, being the differential duty for the goods cleared between the period 1-6-98 and 12-9-98. both the show cause notices were decided by the same ..... the appellants company, besides imposition of penalty of rs. 3,00,000/- (rupees three lakhs) on the partner shri shabbir d.bootwala. he has also charged interest under section 11ab of the act.while ordering so, he has also allowed the appellants company to avail the modvat credit of duty paid on the inputs used in the manufacture of finished product cleared .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Oct-10-2003
Reported in : (2004)(93)ECC639
..... on the appellants. in appeal, the commissioner (appeals) framed issue as to whether clearance of telephone instruments to dot/mtnl should be assessed under section 4a or under section 4 of the central excise act, 1944. the commissioner (appeals) had recorded the oral submission and reiterated the allegation that the appellant had availed 40% from the contract price, which ..... short point to be considered in the appeal filed by the assessee is whether clearances of telephone instruments to dot/mtnl should be governed under section 4 or under section 4a of the central excise act, 1944 while determining the assessable value.12. the central board of excise has issued a circular no.625/16/2002-cx., dtd. 28- ..... it is open to the revenue to contend before this tribunal for a position that the assessment has to be made in the case of party under section 4a of the act. it was further contended that the circular, which came only on 28-2-2002, can be relied on by the assessee in order to justify his .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jan-24-2003
Reported in : (2003)(162)ELT648Tri(Bang.)
..... - (a) there is no dispute that the appellant company had filed the price declaration from time to time for payment of duty on stock transfer items under section 4(1)(b) of the central excise act, 1944 read with central excise (valuation) rules, 1975. (b) the position is more clear on the fact that when the price declaration was earlier questioned by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-21-2003
Reported in : (2002)LC6Tri(Mum.)bai
..... 's premises, consisting of freight and insurance, are to form part of the assessable value. the commissioner has reasoned, applying the definition of the "place of removal" in section 4 of the act, after its amendment in 1996 which includes a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-01-2003
Reported in : (2003)(159)ELT938Tri(Mum.)bai
..... sales to other buyers, duty is correctly payable on this lower price being the actual selling price, since duty is payable on "transaction value" under section 4 of the central excise act. please issue the necessary orders on this application so that we may furnish the requisite bond wit such security as you may deem fit. we may ..... mix canisters to mcdonalds from our factory at wada at the prices shown in the invoices. since excise duty is payable on the assessable value determined under section 4 of the central excise act 1944, on the basis of "transaction value", being the actual price at which goods are sold to mcdonalds from our factory, we maintain that we ..... .6. we are concerned in this case with the determination of value in terms of section 4 of the act as it stands after it was replaced on 1^st july, 2000. sub-section (1) section 4 of the act and the definition contained in the explanation under sub-section (3) of the transaction value are reproduced below:- "(1) where under this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-05-2003
Reported in : (2003)(157)ELT44TriDel
..... as assessable value in view of the fact that the sale price was a purely commercial price which satisfied the requirement of the normal wholesale price under section 4(1)(a) of central excise act, 1944.during the hearing of the case, the learned counsel representing the appellant has submitted that minority shareholding of the buyer in a manufacturing company does ..... demand of rs. 53,000/- on the scrap.2. the main duty demand has been made in view of the definition of related person contained in section 4(4)(c) of the central excise act, 1944 as a person who is so associated with the assessee that they have interest, directly or indirectly in the business of each other. it ..... may also be noted that section 4(1)(a)(iii) stipulates a separate provision as under for the valuation of goods sold to or through a related person : .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-07-2003
Reported in : (2003)(157)ELT290TriDel
..... under section 11a of the act for short levied duties regardless of the approved classification list or price list. reliance was placed on the decision of the tribunal in collector of central excise ..... list in part i under rule 173c of the central excise rules showing the price at the factory gate sale as the price under section 4(1)(a) of the central excise act, the assistant collector refused to approve the price list and directed the appellants to pay the differential amount of duty between the wholesale price ..... going by the decisions of the tribunal, high court and supreme court there is no estoppel against law and the appellants could file a refund claim under section 11b within the stipulated time limit even if the price list or classification list approved earlier was not challenged, just as the department was free to issue notice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Mar-11-2003
Reported in : (2003)(88)ECC716
..... of the central excise rules. in this connector, it may be seen that rule 173q specifically states that the same is "subject to the provisions of section 11ac of the act." since section 11ac has been invoked and, as submitted, there is no case establishing that there was wilful misstatement or there was intention to evade payment of duty, ..... the said provision is not invocable. therefore the penalty imposed both under section 11ac of the act as well as under rule 173q of the rules are not sustainable. he has in para 30 ordered confiscation of plant and machinery and allowed redemption of ..... the appellant that the errors of omission or commission was due to communication gap between various departments of the appellant, he has held that the proviso to section 11a of the act can be invoked. he has therefore appropriated a sum of rs. 4.5 lakhs in terms of the bond executed. in this connection, it is submitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-01-2003
Reported in : (2004)(163)ELT478TriDel
..... to or through a person who is related in the manner specified in either of sub-clauses (ii), (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the act, the value of the goods shall be the normal transaction value at which these are sold by the related person at the time of removal, to buyers (not ..... of the assessable value of the syrup.3. assessment based on the sale price of the subsidiary is made by relying on the special provision contained in section 4 of the central excise act relating to the valuation of goods sold to or through related persons. the denial of discount is made on the ground that the discounts are not ..... there is no warrant in law for the inclusion of the consideration for deferent activity in the assessable value of excisable goods, definition of 'transaction value' in the new section notwithstanding. it is clear from a perusal of that definition that what is included is any additional amount charged as price, by reason of or in connection with the sale .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Aug-22-2003
Reported in : (2003)(157)ELT414Tri(Bang.)
..... receipt. he also imposed a penalty of rs. 1,79,78,566/- on the appellants under rule 57ah(2) of the central excise rules, 1944 read with section 11ac of the act and rule 173q(1) of the central excise rules, 1944 and ordered the payment of appropriate interest in terms of rule 57ah(1).4. after hearing both sides ..... same was required to be paid in terms of the provisions of rule 57cc/57ad of the central excise rules, 1944, the extended period of time provided under section 11a of central excise act, 1944 could be invoked on the following grounds : (i) that m/s. jvsl have suppressed the fact of entering into agreements with jpocl and jtpcl. (ii) that ..... evade the dues equivalent to 8% of the price of the goods, therefore, it appears that the extended period of five years under the first proviso to section 11a(1) of the central excise act, 1944 read with rule 57ah of the centra! excise rules, 1944 is invokable in this case.thereafter finding that the decisions of champher drugs and liniments, .....
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