Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-08-1989
Reported in : (1989)(25)LC47Tri(Delhi)
..... need for sending it back to the lower authorities. regarding the point of time bar having been raised in the show cause notice itself (by virtue of reference to section 11a and applying the period beyond six months) it was open to the adjudicating and appellant (including the tribunal) to go into this question.19. looking to the ..... that all the points were not pressed before or brought to the notice of the tribunal.5. the learned collector (appeals) has inter alia referred to general clauses act and cited some examples.6. it was their contention that the learned collector (appeals) has erred in his finding on facts as well as the finding on law.7 ..... make such inquiries and summoned such information as may be called for in order to arrive at the correct decision. in order words the act of approval was not merely a passive act or concurrence but involves an active decision making and the assistant collector was required to fully satisfy himself about the particulars of goods being manufactured .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-07-1989
Reported in : (1990)LC68Tri(Delhi)
..... itself as being based on no evidence. 9. in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of ..... beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short ..... set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act, is a question of fact depending upon the facts and circumstances of a particular case. the tribunal came to the conclusion that ..... erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-16-1989
Reported in : (1990)(25)ECC306
..... in original giving a speaking order. aggrieved by the said rejection the appellant preferred an appeal before the appellate collector of customs, madras under section 128 of the customs act. but the appellate authority rejected the appeal in litnine as not maintainable without a speaking order from the assistant collector of customs, madras ..... he had relied upon the note of prof. r. krishnamoorthy of all india fame in metallurgy and at present attached to production engineering and machine tool section in mechanical engineering department at the indian institute of technology, madras: 600 036. the counsel drew a pointed distinction between the approach to the question ..... and, therefore, the assistant collector of customs, madras could not give a speaking order. the assessment was not made in accordance with relevant provisions of the act and as such, the order was vitiated by illegality; (d) the authorities in the department, have held that machines such as ladles, converters and machines .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-14-1989
Reported in : (1989)(22)ECC348
..... that according to smt. sudha rani v. m.p. narayan and ors. 1988 (3) supreme court cases, page 366 affidavits are not evidence under section 3 of the evidence act. the appellants cannot fill up a lacuna in their case by filing the affidavits. referring to them individually he submitted that shri pyrelal who was a deponent ..... . 1983 elt1607 (s.c.) observed that where the statute did not contain definition stress should be placed on how the product was identified by the class or section of people dealing with or using the product. the depositions made in the affidavits filed before the collector are in consonance with the practice of motor vehicle department ..... a van registration authorities registered both the vehicles describing the body of each as "saloon". we are unable to accept shri chakraborty's objection that motor vehicle act is not relatable to central excise law. as mentioned earlier there is no definition of a saloon car in the tariff or in the notification. undoubtedly the officers .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-09-1989
Reported in : (1989)(43)ELT584TriDel
..... appellants that when the goods forming the pre-budget stock were manufactured, the same were not excisable goods, cannot be accepted. "excisable goods" is defined in section 2(d) of central excises and salt act, 1944 as follows - "(d) "excisable goods" means goods specified in the first schedule as being subject to a duty of excise and includes salt' ..... under the charging section 3 of the act, duty as specified in the first schedule is levied on all excisable goods. the first schedule to the act gives description of goods, which are excisable and the rate of duty. at the relevant time it is ..... and collection of excise duty on all excisable goods. produced or manufactured in india at the rate set forth schedule, thereby showing that excisable goods in the definition in the section refer only to the description of the goods in column (2) of the first schedule, and not to the rate of duty in column (3) of that schedule .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-06-1989
Reported in : (1990)(45)ELT249TriDel
..... upto 90% of thicker variety whose value was less than that of thinner variety.17. shri nankani also submitted that the fines in excess of ceiling permissible under customs act was imposed and these fines were imposed without finding out the market value of the goods. he also referred to the hardships undergone by the appellants who had to ..... section 14e of the customs act.31. in his rejoinder shri nankani, the learned advocate submitted that the fines imposed were not legally sustainable under section 125 of the customs act as the market prices were not disclosed by the authorities.he submitted that the custom house ..... debiting of the licence with the declared value only, submitting that it is the ascertained value which should be debited in view of an amendment brought under section 2e of the imports and exports (control) order, 1955 which equated the value for the purposes of imports as being the same as under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-15-1989
Reported in : (1991)LC225Tri(Delhi)
..... duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, ..... or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part of the ..... discussion is made with reference to the description given in the sub-heading no. 8504.00 in cet act, 1985, and on the provisions of rule 3(a) of rules for interpretation of the schedule to the central excises and salt ..... act, 1944 which emphasises that specific description is to be preferred to a more general description." 8. the appellants also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-06-1989
Reported in : (1989)(25)LC201Tri(Delhi)
..... other hand, contends that since no survey was held before the goods left customs control, the evidence produced in this behalf was not acceptable.16. section 22 of the customs act deals with abatement of duty on damaged or deteriorated goods. such abatement is permissible if the damage or deterioration had occurred at any time before or ..... 3733/88) which had been filed as a revision application before the central government and has come to this tribunal as a transferred proceeding in terms of section 131b of the customs act, 1962. the other appeal bearing no. c.1486/84-d has been directly filed in this tribunal and the facts are similar.2. we have ..... jullundur (hereinafter referred to as "the appellants") imported certain consignments of corkwood at the port of bombay. they were charged to additional duty of customs under section 3 of the customs tariff act, 1975, at 8% ad valorem corresponding to the duty of excise leviable on goods falling under item no. 68 of the first schedule ("cet", for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-28-1989
Reported in : (1989)(25)LC113Tri(Delhi)
..... of p.v.c. resing into p.v.c.compound (pvc resin + plasticizer + stabilizer + filler + lubricants) amounted to "manufacture" for the purpose of section 2(f) of the act under item no. 15a, cet, as it stood during 1977. it was held that there was "manufacture". reference was made by the tribunal to the bombay high ..... hardening agent hexamine 5%. the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in ..... "notes on clauses" attached to the finance bill, 1984. the relevant note reads - "a sub-clause (ix) is proposed to be added to section 2(f) of the central excises & salt act, 1944, to include conversion of artificial or synthetic resins and plastic materials into moulding powders in the definition of 'manufacture'." no doubt, in terms, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1992)LC264Tri(Delhi)
..... be open to revenue to prove by credible evidence, if that be available, that carbide sludge is goods as per tests laid down by law and this decision would not act as a fetter, should such credible evidence be available." 7. from the above, it can be seen that the issue has been kept open and that revenue can prove that ..... (s.c.) wherein the question was of levy of additional duty of customs in accordance with section 3(1) of the customs tariff act, 1975. in this judgment, it has been laid down as under: "even if the duty referred to in section 3(1) of the tariff act, 1975 is regarded as in the nature of a countervailing duty, the brass scrap imported .....
Tag this Judgment!