Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 1989 Page 20 of about 224 results (0.070 seconds)

Collector of C. Ex Vs. Metrowood Engineering Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC176

..... 1-3-1986 to 31-7-1986 should not be paid by them under rule 9(2) of the central excise rules, 1944 read with section 11-a of the central excises and salt act, 1944. considering the respondent's reply to the show cause notice and the submissions made at the time of personal hearing, the assistant collector, ..... of this tribunal, which were under the tariff inforce prior to 1-3-1986 and he should have examined the goods with reference to the new tariff headings, section notes, chapter notes and interpretative rules. as regards classification of the industrial laminates of paper base without copper cladding, shri sunder rajan has argued that this product is ..... expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings." we are in full .....

Collector of C. Ex. Vs. Subros Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)LC219Tri(Delhi)

..... the detailed order referred to on the body of classification list contains reference to rule 2(a) of the rules of interpretation and note 4 to section xvi of the central excise tariff act, 1985. by giving reference to rule 2(a) of the rules of interpretation, the conclusion was drawn that the respondents, products had the essential character ..... the learned asstt.collector had based his order on rule 2(a) of the rules of interpretation of central excise tariff, 1985 and note 4 to section xvi of the central excise tariff act, 1985 and by giving reference to rule 2(a) of the rules of interpretation, conclusion was drawn that the respondent's products had the essential ..... and do not in any way, circumscribe or control the power of the tribunal under s. 33(4) of the act. irrespective of the application of the rules, the tribunal has therefore sufficient power under that section to remand the case to the income-tax officer in the manner he thinks fit. when the question regarding applicability of .....

Arva Cabinet House Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(25)LC181Tri(Delhi)

..... demand for duty sustainable beyond a period of six months and upto 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 ..... limitation. the learned dr further argued that the show cause notices invoked rule 9(2) and as this rule had to be read with section 11 a, and that as rule 9(2) referred to clandestine removal, it must be presumed that the show cause notices intended to demand ..... 1979 to 26-11-1982 and 1-4-1979 to 25-11-1982.but the demands are made under rule 9(2) and section 11a is not mentioned at all. the word 'suppression' or 'mis-statement' does not occur anywhere in the show cause notices. there is ..... no mention of proviso to section 11a by which the period of limitation is sought to be enlarged.13. in s.p. kumria (supra), the tribunal held that unless .....

Mahatha Petro Chemicals Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC524Tri(Delhi)

..... for the year 1986 but failed to intimate the above facts thereby suppressing the production and clearance of tariff item 68 goods and thus contravening the provisions of section 6 of the act read with rule 174, rule 9(1) read with rules 52a, 178-b, 173-c, 173-f, 173-g and 226 of the central excise rules ..... 1985-86 without obtaining central excise licence and following the central excise formalities; whether the department is justified in involving larger period of five years under section 11(1)a of the act; whether their manufacturing process in preparation of mahatal rt 75 or it continued to remain as furnace oil as contended by the appellants; whether the appellants ..... is fully aware of the existence of factory of the appcllant/assessee and their production of goods. hence this charge of suppression by invoking proviso to section 11(1)a of the act for extending longer period of five years fails except for six months from the date of the show cause notice. the assessee has stated that they .....

Collector of C. Ex. Vs. Fenner (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC115

..... of five years' limitation for raising demand for duty. it was held by the supreme court in para 9 of the judgment that in view of the requirement of section 11a of the act, the claim for duty had to be limited for a period of six months as the tribunal did.20. in view of the ratio of the aforesaid four ..... demanded the differential duty amounting to rs. 1,00,34,790.50 on the goods cleared during the period from 1-12-86 to 14-6-87 under section 11-a of the act ibid. the order of the assistant collector was challenged by the respondents by filing appeal before the collector of customs & central excise, madras, who has set asid the ..... said that the appellant was guilty of any sup- pression or mis-statement of facts or collusion or violation of the provisions of central excise act as contemplated under the proviso to section 11a of the said act. in view of this, the period of limitation would clearly be only six months prior to the service of the show cause notice. the demand .....

Tech - Invest (India) Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC109Tri(Delhi)

..... the department the captive production and utilisation of such intermediate product, therefore, the collector was justified in invoking the larger period of five years under section 11a of the act. shri d.n. kohli, consultant referred to the following rulings - "additional evidence-contemporaneous documents, vital to the issue in appeal allowed to ..... which are identifiable as excisable goods. show cause notice seeking recovery of differential duty is bound by limitation under section 11a. provisions of section 51 of the finance act giving retrospective effect cannot override provisions of section 11a. the uma match industries v. collector of central excise, madras - 1984 (14) ecr 17union carbide india ..... the part of the appellants warranting application of five years' time-limit in issuing show cause notice demanding duty under proviso to section 11-a(1) of the central excises & salt act, 1944. i, therefore, hold the demand for duty to be time-barred and allow the appeal on this ground only, .....

income-tax Officer Vs. Girivanvasi Pragati Mandal

Court : Income Tax Appellate Tribunal ITAT Delhi

..... excluded except the provisions contained in the non obstante clause.thus, the non obstante clause will exclude the operation and applicability of every other provision in the act or the section, as the case may be, other than those that are provided for in the non obstante clause because the purpose of a non obstante clause is ..... account of the reason mentioned by the learned income-tax officer for imposing such penalty and also by keeping in view the provision of sub-section (3)(a) of section 271 of the act. since the facts did not admit of any further interpretation or conclusion, the setting aside of the issue to the learned appellate assistant commissioner ..... by the assessee and the learned appellate assistant commissioner mentioning that the learned income-tax officer was not justified in imposing the penalty and making mention of section 271 of the act, cancelled the penalty, observing that no penalty for late filing of the return could be imposed in such a case.17. the issue was brought .....

Jhalani Tools (i) (P.) Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)31ITD81(Delhi)

..... the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that the assessee was eligible for claiming weighted deduction under section 35b of the income-tax act, 1961 and expenditure on wrappers after bifurcation by the income-tax officer? 6. "whether on the facts and in the circumstances of the case, the ..... ] 4. "whether on the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that for the purposes of section 43(1) of the income-tax act, 1961, the central subsidy received by the assessee for the assessment years under reference were not to be reduced from the cost of fixed assets for ..... mentioned in the last column of the above table. he held that 55% of the entire cash receipts representing revenue receipts were taxable as income under section 28(iv) of the income-tax act, 1961. he noticed that ccs was paid to the exporter with reference to the value of exports and therefore, the payments arose directly from the .....

State Trading Corpn. of India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)36ITD497(Delhi)

..... contended before us on behalf of the assessee. the expression "produce of plantations" used in sub-clause (i) of sub-clause (b) of sub-section (2) of section 80hhc has not been defined under the act. so we have to turn to the dictionary meaning of the word "plantation" to find out the meaning of this word in the context of ..... (bom.) (sb) and shree arbuda mills ltd v. ito [1983] 3 sot 311 (ahd.). it was next contended by shri srivastava that the explanation to section 263(1) substituted by the finance act, 1988 with effect from 1-6-1988 would not make any difference for the reason that the explanation was substituted with effect from 1-6-1988 and ..... behalf of the assessee in support of the theory of total merger no longer hold good in view of the explanation, clause (c) to section 263(1) which has been retrospectively amended by the finance act, 1989. the commissioner, therefore, in this case had the jurisdiction to revise the assessment on the issues which were not considered and decided in .....

Nikon Systems (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC343Tri(Delhi)

..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect ..... noida/import/au/86-87, dated 21.1.87 issued by the joint director of industries, noida for concessional rate of customs duty. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of the invoice, bill of lading and declaration made in the bill of entry are true and correct in .....