Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-14-1989
Reported in : (1989)(24)ECC45
..... .this observation and this part of the handbook also disposes of dr.kantawala's argument that "other laws for the time being in force", occurring in section 11 of the customs act relate only to customs law and import trade control law. even in general terms we cannot accept that the words "and other law" can be interpreted ..... to industries which existed prior to 1951 or in relation to which effective steps had been taken prior to 1951. our attention was next drawn to section 10 of the idr act which deals with the registration of existing industrial undertakings. the contention of the learned counsel was that if an industry is an existing industrial undertaking it ..... could not now raise this point before the tribunal. he submitted that these matters which were not before the collector, would not be within the purview of section 129d(1) of the act and these, being contained in the board's order and in the collector's appeal alone, the appeal should be dismissed in limine on these preliminary .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-20-1989
Reported in : (1990)(25)ECC251
..... in law, adopt an indirect approach in the absence of any allegation, leave apart a finding based on some cogent evidence, that the valuation of goods under section 4 of the act is not possible to determine.5.2. we do not also find much merit in learned jcdr's plea that under heading 84.28 hsn of the customs ..... even hint at in that direction. the adjudicating authority has merely relied upon the legal interpretation given by him to the definition of 'manufacturer' under section 2(f) of the central excises and salt act. in view of the series of judgments on this issue we disagree with the interpretation of the collector.9. the 3rd issue discussed by the ..... included in the term 'goods'. this definition is held to cover within its ambit all goods as defined under the sale of goods act, 1930. the definition under section 2(7) of the said sale of goods act defines the goods to mean "every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-25-1989
Reported in : (1990)(28)LC165Tri(Delhi)
..... the seizure is invalid if reasonable belief is formed by the superintendent of central excise who is subordinate to collector; reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department, i.e. collector; reasonable belief formed by the superintendent ..... 39 stc 478 (sc) cannot be understood as recognising a right of cross-examination as an invariable attribute of the requirement of reasonable opportunity under section 17(3) of the act. the supreme court has stated the rule with sufficient elasticity and amplitude as to make the right depend on the terms of the statute, the ..... that "seizure invalid, if reasonable belief is formed by the superintendent of central excise who is subordinate to the collector-reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department i.e. the collector-'reasonable belief formed by the superintendent .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-08-1989
Reported in : (1990)LC226Tri(Delhi)
..... refund and deduction when the price of the cleared goods comes down. hence neither it is the intention nor the scope of the legislature as specified under section 4 of the act.6. shri v.k. sharma, learned s.d.r. appearing for the department, reiterated the points which the adjudicating authority has adjudicated and submitted that ..... and ors., reported in 1977 (1) e.l.t. (j 133), bombay high court while considering the assessable value of the manufactured tractors under section 4 of the central excises and salt act, 1944, has given a ruling stating that hour metres and wheel weights are not essential parts of the tractors. as such, it is accessories though ..... removal, the same goods could not be subject to levy duty on assessable value at the subsequent stage irrespective of variation in prices. section 4(3) (b) of the central excises and salt act, defines the place of removal which includes a factory or any other place or premises of production or manufacture of the excisable goods and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-15-1989
Reported in : (1989)(22)ECC251
..... attaching the goods round, some other article and in particular includes a wrapper or confining band (weights and measures act, 1963) section 58." he submits that in view of various definitions of container mentioned by madras high court, there is no doubt that what the appellants manufacture are containers of ..... keg, sack, fray, or other similar receptacles which is or has been or included to be used in connection with the transport of horticultural product (london country i act, 1959) section 11. 'container' includes any form of packaging of goods for sale as a single item whether by way of wholly or partly enclosing the goods or by way of ..... of facts and of clandestine clearance.accordingly, she has attracted the longer period of 5 years as given in rule 9(2) read with section 11-a of the central excises and salt act.she also imposes a penalty of rs. 25,000/- on the appellants under rule 173q of the central excise rules.2. learned advocate for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-27-1989
Reported in : (1989)(22)ECC71
..... reached by him to the effect that the appeal is maintainable, i would set out the following reasons.10. we are not concerned here with section 35b (1)(a) of the act which speaks of a decision or order passed by the collector of central excise as an adjudicating authority. we are concerned here with an order passed ..... decision. the term is often used in insolvency proceedings to denote an order by which a debtor is declared an insolvent. see section 7 of the provincial insolvency act, 1920 and section 10 of the presidency-town insolvency act, 1909. the collector may adjudicate proper duty payable on an instrument on application by any party see secs. 31 & 32. ..... satisfy that the appeal is maintainable and to this shri sridharan, the learned advocate stated that the appeal is maintainable. he has referred to section 35 of the central excises and salt act, 1944 and states that the appeal is maintainable in respect of any decision or order passed by the central excise officer lower in rank than .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1989)(24)LC72Tri(Delhi)
..... sr. vice-president for referring the aforesaid question according to sub-sec. (5) of sec.129-d of the customs act, 1962.20. senior vice-president referred this appeal to me for deciding the point of difference that has arisen, so as to arrive at ..... to the tribunal.since there is a difference of opinion between us the following question requires to be decided by another member in terms of sub-sec.(5) of sec. 12-d of the customs act, 1962- "whether in the facts and circumstances of the case the present appeal is maintainable." let the papers be placed before the hon'ble ..... of the designation of the authority passing the aforesaid order of adjudication, it should have been appealed against to the collector of customs (appeals) in terms of section 128 of the customs act. the appellant has, however, filed an appeal to the tribunal on the presumption that the officer shri k.s. sivaraman, who has passed the aforesaid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-30-1989
Reported in : (1991)LC138Tri(Delhi)
..... 562.50.further the said m/s. usha microprocess control ltd. were also asked to explain as to why penal action should not be taken against them under section 112 of the customs act, 1962.m/s. usha microprocess control ltd. vide their letter dated 24-11-1983, in reply to the show cause notice, inter alia, submitted as under:- ..... 18,750.00 respectively (total us $ 85,912.50 fob) against the declared total price of us $ 46,350.00 fob for the purposes of assessment under section 14 of the customs act, 1962. (ii) the computer parts of data processing computers valued at us $ 67,162.50 not being covered under the said import licence no. pd 2234803 dated ..... departmental representative, who has appeared on behalf of the respondent, states that there is violation of the itc regulations by the appellants and the provisions of section 111 (d) of the customs act, 1962. he has argued that there is no allegation as to the valuation for arriving at the net wholesale price after deduction from the retail price .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)(25)LC207Tri(Delhi)
..... which case the judgment as well as the order is embodied in the same document. if so it is manifest that an order made under sub-section (1) of section 35-c of the act if it contains also the reasons for it, is a composite document satisfying the definition of a judgment as well as that of an order. ..... in 'the customs, excise and gold (control) appellate tribunal (procedure) rules, 1982' framed by the tribunal in exercise of its powers conferred by sub-section (1) of section 35-d of the act, except that rule 26 of it provides that "every order of the tribunal shall be in writing and shall be signed and dated by the members constituting ..... .c. chakraborthy, learned departmental representative submitted that though the appeal was allowed by an oral 'order' the same is not an 'order' as contemplated by section 35-c of the act because no detailed/reasoned order was ever passed after the aforesaid oral pronouncement. to buttress his contention he relied upon the ratio of the order passed by this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-30-1989
Reported in : (1989)(24)ECC81
..... where the price is the sole consideration and the buyer and seller are not related persons that such prices would become the normal price for the purposes of section 4 of the act. admittedly a substantial portion of the polyurethene foam namely about 46% was sold to dealers who have never given any advance to the appellants. there is no ..... it was proposed to demand a duty of rs. 21,43,996.90 paise under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act (act for short) for the period may 1984 to december 1986.536.5 kg of polyurethene foam seized from the appellants premises was also proposed to be ..... has not raised the dispute regarding the rate of duty until the proceedings are initiated against him. after all the department seeks to rely on section 11a of the central excises and salt act for demanding differential duty. the demand of differential duty can arise only when the department correctly determines the duty payable by an assessee and the .....
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