Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-16-2003
Reported in : (2004)(171)ELT79TriDel
..... officers visited the factory of the respondents on 20-5-1998. shri v.k. dhawan, chairman of the respondent in his statement dated 20-5-1998 recorded under section 14, of the said act stated that, "varco" is the monogram of varco b.j., their joint venture partners.4. on the respondent's invoices, the brand name of product has been given ..... pvt. ltd. for the manufacture of equipments used in oil drilling viz. elevators, manual tongs, slips and their spares classified under heading no. 84.77 of the central excise tariff act, 1985. varco sara are registered with central excise range-ii, dehradun under registration no.3. the central excise officers of dehradun gathered an intelligence that the appellant are affixing the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-06-2003
Reported in : (2003)(108)LC108Tri(Delhi)
..... matter the same cannot be applied in the customs matters especially when jobbing has been defined in the exim policy. he also relied upon the judgment in the case of section mohan lai v. r. kondiah wherein it has been held that "the meaning of the word must be gleaned from the context in which it is used. reference to the ..... used cannot be of any assistance in determining its meaning.... it is not a sound principle of construction to interpret expression used in one act with reference to their use in another act, more so, if the two acts in which the same word is used are not coagnate.3. countering the arguments shri a.s. bedi, learned sdr, submitted that the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-20-2003
Reported in : (2002)LC157Tri(Delhi)
..... adjudicating authority has clearly misunderstood the evidence on record. the impugned order has noted in para 5.2 as under : "equally undeniable is the confessional statement tendered under section 14 of central excise act, 1944 by the consignee wherein shri ramakant maheswari admitted receipt of 'haf n330' grade carbon black".during the hearing of the case, the learned counsel referred to the ..... led to short-payment of duty in respect of that grade. consequently, duty demand of over rs. 21 lakhs has been made against the appellants under proviso to section 11a of the central excise act, 1944. there is also confiscation of 9 tonnes of carbon black, demand for interest and imposition of penalties on the appellants officers. the present appeals challenge this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-09-2003
Reported in : (2004)(92)ECC336
..... undertaken by them in matching the imported rings with those manufactured by them according to the requirement of each customer would satisfy the definition of 'manufacture' under section 2(f) of the central excise act. the piston ring set which is finally cleared by assessee consists of the following rings:- the testing which is carried out by the assessee involves technical work ..... in the value of the final product.8. the learned dr contended that the process undertaken by the assesssee will not come within the definition of the term 'manufacture' under section 2(f). therefore, according to the revenue, assessee is not entitled to take credit of the duty paid on the rings imported.9. we find merit in the contention raised .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-13-2003
Reported in : (2003)(158)ELT822TriDel
..... , it is made clear that if the terms of this stay order are not complied with within the stipulated period, then the appeal shall become liable to be dismissed under section 35f of the act without any further reference to them.4. to come up for reporting compliance and further orders on 15th december, 2003.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-14-2003
Reported in : (2004)(91)ECC262
..... , 1993 (44) ecc220 (mp): 1993 (68) elt 28 (mp) wherein the madhya pradesh high court has held that a mere mechanical repetition of language of proviso to section 11a(1) of the central excise act would not confer jurisdiction on collector to invoke extended period of limitation until the suppression without intent to evade duty has been proved. reliance has also been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-10-2003
Reported in : (2004)(166)ELT186TriDel
..... the said goods. consequently, the goods cannot be called excisable goods in terms of the definition contained in section 2(d) of central excise act, 1944. "excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986} as being subject to a duty of excise and includes salt." these goods having .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-28-2003
Reported in : (2004)88ITD545(Delhi)
..... continued. payments were made by the assessees to the hotel. while making the payments, the assessees did not deduct any tds as per the requirement of section 194-i of the income-tax act. as the tds was not deducted on the payments made by the assessee to the hotel towards the stay of its crew members, the assessing officer felt ..... sufficient ground for not deducting the tds by the assessee. it was the submission of the learned dr that rent has been defined in the explanation-ito section 194-i of the income-tax act. it was the submission of the learned dr that rent means any payment by whatever name called under any lease, sub lease, tenancy or any agreement ..... in this case. the learned ar further submitted that after 1995 when the cbdt circular issued clarified the position as to the applicability of the provisions of section 194-i of the income-tax act to such like payments, there had been no default and not only the tax had been deducted but paid also.17. we have heard the parties .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-10-2003
Reported in : (2003)(88)ECC503
..... the court in phelps & co (supra). in j.k. cotton spinning & weaving mills, the court had interpretted the expression "in the manufacture of goods" [occurring in section 8(b) of the central sales tax act, 1956] and, ruled as under: "the expression in the manufacture of goods should normally encompass the entire process carried on by the dealer of converting raw materials ..... course of manufacture of goods for sale could be said to have been used in the manufacture of goods for sale" within the meaning of section 5(2) (a) (ii) of the bengal finance (sales tax) act 1941, then the welding electrodes and gases used by the appellants in their factory for repairs and maintenance of machinery should be held to have .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-13-2003
Reported in : (2003)(87)ECC545
..... sub-heading 9032.89, as confirmed by the commissioner (appeals) under the impugned order or is classifiable under sub-heading 8543.89 of the first schedule to the customs tariff act, as claimed by the revenue. shri m.p. singh, learned departmental representative submitted that sub-heading 9032.89 covers other instruments and apparatus of heading 9032 which applies to automatic .....
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