Court : Delhi
Decided on : Sep-30-2003
Reported in : [2004]136TAXMAN75(Delhi)
..... law.10. we are unable to persuade ourselves to agree with the learned counsel. it needs little emphasis that the jurisdiction of the high court under section 260a of the act is limited and is confined to entertaining only such appeals against orders, which involve substantial question of law. though the expression 'substantial question of law' ..... goods dispatched as per the books of patel roadways and as declared by the assessed and added the same to the returned income as unexplained investment under section 69 of the act. consequently, another addition of rs. 2,12,053, being the profit earned on the undisclosed investment was also made to the returned income.6. ..... the assessed-firm. the goods are purchased in delhi, transported to coimbatore and sold there.3. on 13-2-1990, search and seizure operations under section 132 of the act took place at the business and residential premises of the assessed and its partners both at delhi and coimbatore. according to the revenue, post-search enquiries .....
Tag this Judgment!Court : Delhi
Decided on : Nov-18-2003
Reported in : [2004]136TAXMAN94(Delhi)
..... of the assessed-company, cannot be sustained. the submission is that since the alleged incriminating document did not pertain to the assessed-company, the provisions of section 158bc of the act were not attracted insofar as the assessed was concerned and, thereforee, the assessment for the block period is null and void. it is, thus, urged ..... containing details of certain cash transactions, was found and seized.3. after making some preliminary enquiries the assessing officer issued a notice to the assessed under section 158bc of the act, directing it to file its return for the block period ending 17-11-1995. in deference to the said notice, return was filed declaring nil ..... whether on facts and circumstances of the case the itat is correct in assessing amount of rs. 14,88,784 under section 158bc of the income tax act, 1961 without invoking provisions of section 158bd of income tax act, 1961 because 'annexure a- 11 ' was not found in search at the premises of the petitioner and the petitioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-29-2003
Reported in : (2003)(154)ELT187TriDel
..... the spot. in both the impugned orders, the adjudicating authorities have held that the process amounts to manufacture as new commercial commodity comes into existence. as per section 3 of central excise act, the duty is leviable on the excisable goods which are produced or manufactured in india. the supreme court in the landmark decision in the case of union of ..... them amount to manufacture. the decision in the case of casino private limited is not applicable as kerala high court was interpreting the term 'manufacture' within the meaning of section 2(6)(d) of the finance act, 1968 and to examine whether the assessee is an industrial company within the meaning of the definition contained in that ..... section. the kerala high court has also held in the said judgment that "a hotel, according to us, is one such as it is mainly intended for trading and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-14-2003
Reported in : (2003)(87)ECC624
..... appellants was also dismissed.4. the contention of the appellants is that they were only undertaking the process of galvanising, which does not amount to manufacture under section 2(f) of the central excise act.5. appellants were bringing ms pipes and zinc without payment of duty under notification no. 1/95-ce. as per the provisions of this notification, the specified ..... in respect of interpretation of provisions of notification no. 1/95-ce and exemption is not to be restricted only to the cases where the manufacture under section 2(f) of the central excise act, is involved.it has also been clarified that exemption under said notification is applicable to 100% eou engaged in the galvanising of ms black pipes. in terms .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-21-2003
Reported in : (2003)(161)ELT418TriDel
..... the factory and not for the manufacturer.the tribunal in the said decision did not agree with the contention of the revenue that in terms of section 6 of the central excise act read with rule 174 of the central excise rules, 1944, the central excise licence is granted to a manufacturer who is engaged in the manufacturer ..... goods were used in their factory and not in the factory premises of m/s mangalam cement ltd. as per the definition of the factory under section 2(e) of the central excise act, 'the factory' means any premises including the precincts thereof. certainly, any premises of another factory cannot be treated as precincts of the appellant factory. ..... modvat credit of the duty paid on the capital goods, it is essential that the same is used within the factory of the manufacturer. as per section 2(e) of the central excise act, "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-19-2003
Reported in : (2003)(89)ECC23
..... has rightly contended that this was stated by v.k.jain without any basis whatsoever. no doubt the impugned goods have been notified under the provisions of section 123 of the customs act and the burden of proof is cast upon the persons from whose possession the goods are seized or who claim to be the owner of the goods. ..... balance quantity belonged to m/s. nia/alpine who had not only owned the same but had also accounted therefore; that they have thus discharged the burden under section 123 of the customs act; that it has been held by the tribunal in the case of s.k. chains v.commissioner of customs (prev) mumbai, 2001 (127) elt 415 that ..... could not be correlated with reference to length identification marks and markings on packing and colour, it does mean that the goods are liable for confiscation under section 111(d) of the customs act in the absence of evidence/material on record to show that the same had been smuggled. he emphasised that the identical findings have been reversed by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-02-2003
Reported in : (2003)(90)ECC308
..... order relating to this issue, before the issue of show cause notice. the ld. counsel therefore, pleads that there is no case of imposition of any penalty under section 11ac of the act in this case relating to this portion of the duty demand.20. we have carefully considered the arguments advanced by the ld.counsel. it is true that the ..... 8479.90.18. the learned counsel has also pleaded that there is no suppression etc. to warrant issue of demand by invoking larger period of limitation contained in section 11a of the act. keeping in mind the fact that we have over-ruled the classification under heading no. 84.15 it is not necessary to examine the aspect of limitation since ..... differential duty of rs. 1,99,60,142 for the period from 1994-95 to 1997-98. the notice invoked the extended period of limitation under proviso to section 11a of the act by alleging suppression of facts on the part of the applicants.4. the notice also sought to include the cost of free supply items supplied by mul, in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-12-2003
Reported in : (2003)(90)ECC607
..... by both the sides. it is, again, undisputed-and indisputable-that any erroneous determination of normal value under the anti-dumping rules read with section 9a(1)(c) of the customs tariff act would be the first and crucial ground of challenge against any finding of dumping recorded on the basis of such determination. therefore, in the instant ..... market price of the goods provided by m/s. basf, which was significantly lower than the prices reported by the trade journal; (vi) that the authority acted in violation of rule 8 or the anti-dumping rules by not examining the accuracy of the data furnished by the domestic industry; (vii) that the authority ..... april to july 1999 (4 months out of the 9-month period of investigation), the authority should not have initiated investigation at all; (ii) that the authority acted contrary to natural justice as well as rule 7 of the customs tariff (identification, assessment and collection of duty or additional duty on dumped articles and determination of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-14-2003
Reported in : (2004)(92)ECC651
..... -declaration, fraud, etc.; that as the appellants had misdeclared their products as parts of car air-conditioner, penalty under section 11ac of the act is imposable on them; that penalty is also imposable on sh. dinesh chabbra as he supervises the work relating to central excise; that rule 209a of ..... will be classified as such otherwise these will be classified as 'parts' only. before parting with the matters, we hold that the penalty, under section 11ac of the central excise act is not imposable on the appellant company as the issue involved is one of interpretation and application of rule 2(a) of interpretative rules. further, ..... further disassembly; that the said definition has been taken from mc graw hill dictionary of scientific and technical terms. he also mentioned that penalty under section 11ac of the central excise act can be imposed even when the show cause notice has been issued for the normal period if there is a suppression of facts, wilful mis .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-20-2003
Reported in : (2004)(91)ECC125
..... transfers, is the valuation of the goods. in the case of eous, the valuation of goods cleared to dta is to be done as per the provisions of section 14 of the customs act read with the customs valuation rules, 1988. while determining value of goods under stock transfer, the fact that it is related person transaction, may also be taken into ..... . 4 crores for hearing of the appeal. the appellants failed to comply with the stay order. therefore, the appeal was dismissed for non compliance to the provisions of section 35f of the act.5. the contention of the appellants is that now cbec issued a circular no. 38/2003-cus dated 6.5.2003 clariying that the benefit of notification no. 2 .....
Tag this Judgment!