Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat calcutta Year: 2006 Page 1 of about 10 results (0.079 seconds)

Contessa Commercial Co. (P) Ltd., Vs. Commr. of Customs, Faridabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2006)(106)ECC357

..... for the appellants, m/s brisk plastics & chemicals pvt. ltd and the director of the company. he submits that penalty has been imposed on these appellants under section 112 of the customs act for purchasing the disputed cd roms from m/s contessa commercial co. (p) ltd. he submits that the appellants had purchased the cd roms after the same were ..... appeared for the appellant, shri vivek nagpal, chairman-cum-managing director of m/s padmini polymer ltd. he submits that the penalty is imposed on the appellant under section 112 of the customs act is for giving a loan to m/s brisk plastics & chemicals pvt. ltd. for purchasing the cd roms from m/s contessa commercial co. (p) ltd. ..... he submits that m/s adani export ltd. is a facilitator and cannot be categorized as an abettor. he further submits that an identical case of penalty under section 112 of customs act was imposed as the same appellant, which was set aside by the tribunal in the case of m/s saudagar exports v. commr. of customs, kandla . 3 .....

Munna Prasad Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the categorical role attributable to the appellant in the offence.5. in the absence of any evidence to indicate that the appellant before me had directly involved himself in the act of smuggling of copper ingots, the charges against him cannot hold, for lack of evidence.6. in view of the above facts and circumstances, the impugned order of imposition ..... was not present when the trucks which were loaded. on the face of such categorical statement, it cannot be held that the appellant had aided and abetted in the act of smuggling of copper ingots. it was for the department to produce a contrary evidence to show that the appellant was in fact in the knowledge of the fact ..... smuggling of copper ingots.4. i find from the records that the appellants had given a statement to the authorities under section 108 of the customs act, wherein he had clearly mentioned that he had only arranged for the truck and prepared challans based on the documentary evidences provided to him. in the statement he also .....

R.K. Agarwal Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)8STR335

..... 00,000/- (one lakh only) on the managing director under rule 209a of central excise rules, 1944. the company preferred an appeal to the commissioner (appeals) under section 35. the current appellant before me did not prefer any appeal before the commissioner (appeals).3. an argument was taken before the commissioner (appeals) that the appeal ..... be identified with the company but should be considered as an individual.5. further, the provisions of section 35(1) provides for appeal to be filed by person aggrieved by any decision or order passed under central excise act, 1944 by the central excise officer. the appellant before me was definitely an aggrieved person by ..... the order passed by the adjudicating authority. he preferred not to file an appeal under section 35 to the first appellate authority. in the absence of any .....

Commissioner of Central Excise Vs. Ascu Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... after appreciating the arguments raised by both the sides, we find that densified wood stands defined under chapter note 2 of chapter 44 of the schedule to the 1985 act as under: in this chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers ..... and could not become "densified wood". it relied on the difinition of densified wood given in note 2 to chapter 44 of the schedule to the 1985 act and on the explanatory notes in chapter 44 in the harmonised commodity description and coding system (in short hsn). after considering the submissions of the respondent ..... reason of treatment of timber with wood preservatives, the respondents have manufactured "densified wood" classifiable under heading 4409.00 of the schedule to the central excise tariff act, 1985. the respondent is also manufacturing and selling wood preservatives, which is a compound of copper-chrome-arsenic conforming to is:401/1982 read with is:10013 .....

Loknath Prasad Gupta Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... 1977 (in short 1977 rules). in these circumstances, duty was discharged on the goods cleared during this period by arriving at the assessable value under section 4 of the central excise act, 1944 on the basis of actual price charged from wholesale buyers.4. the commissioner of central excise has in the present proceedings confirmed the demand and ..... packages to various retailers who will sell individual pouches to consumer. the goods falling under heading 2414.41 are notified by the central government under section 4a of the central excise act, 1944 by amending notification 10/2003-c.e.(n.t.).3. the period involved in the present appeal is 1-9-2004 to 31-7 ..... on the basis of mrp. hence this appeal.5. after considering the submissions made by both sides on the issues including the provisions of section 4a of the central excise act, 1944 and the act of 1976 and the 1977 rules made thereunder, especially rule 34 thereof which exempts the provisions of the rules as regards marking prices etc .....

Contessa Commercial Co. Pvt. Ltd. Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... r.k. kishorepuria, director, cccpl and sunil kishorepu-ria, chief executive of cccpl were recorded on 27-5-98 and 28-5-98 respectively under section 108 of the act. in the inquiry made before the completing the assessment, opinions were sought from electronics and computer software export promotion council and department of electronics (government ..... place of evidence. the other circumstantial evidence in the form of contemporaneous imports of like/similar goods shows that the value declared is correct. section 14 of the act provides that the value shall be the price at which such or like goods are ordinarily sold or delivered at the time and place of importation ..... tribunal held that the declarations filed by the overseas parties with the local customs authorities does not have bearing on the determination of value under section 14 of the act which refers to time and place of importation i.e. india. we cannot accept declarations made to uae customs to be sacrosanct to prove misdeclaration .....

Konark Met Coke Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the power plant.10. after hearing both sides and considering the material on record, it is found and held that on consideration of the definition of factory under section 2(e) of the act, and the guidelines of cbec issued in this connection, the fact of coke oven plant and power plant of kmcl located at different cites i.e. not inside ..... appellant. consequent upon obtaining the registration certificates, deleting power plant portion, the appellant filed correspondence with the department for carrying out necessary modification contending that the said plants are two sections of the same manufacturing unit and that the electricity were essentially required for carrying out their manufacturing activity. the following data chart in this case is relevant:19.7.99 .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... 24/2004-st dated 10-9-2004 and is entitled to the benefit of the same. but the department insisted on the appellant to register his company under section 69 of the finance act, 1994. therefore, the appellant made an application for registration under protest on 18-3-05. subsequently, a show cause notice dated 20-7-05 was issued ..... to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. 24/2004-st dated 10-9-2004, the taxable services provided in relation ..... six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. 1,000.00 (rupees one thousand) under section 77 of the finance act, 1994.4. the appellant is running a computer training centre at ranchi, under a licence agreement with .....

Commissioner of C. Ex. Vs. Gurdian Leisure Planners Pvt.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7VST157CESTAT(Kol.)

..... adjudicating officer would do well to determine assessable value of service under section 67 of the act and determine tax liability afresh as well as impose penalty @ rs. 100/- each for everyday of default on the defaulted amount or @ 2 per cent ..... called for pay". this provided discretion whether to levy or not depending on the facts and circumstances of the case, while section 76 of the finance act has fastened liability subject to section 80 of the act even to excuse in justified cases and findings.10. with the aforesaid observations, to meet the end of justice, the learned ..... aggrieved by the order of adjudication, the assessee went in appeal before the ld. commissioner (appeals) who considering the matter of imposition of penalty under section 76 of the act observed that there was delay in deposit of service tax but the same having been deposited before issue of show cause notice (scn), such penalty is .....

Abdos Trading Co. Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... -deposit a sum of rs. 58,22,618/- (rupees fifty-eight lakhs twenty-two thousand and six hundred eighteen only) along with interest.further equal penalty has been imposed under section 11ac. a penalty of rs. 5,00,000/- (rupees five lakhs only) is required to be deposited by shri ram gopal agarwal, appellant no. 2. the appellant received standard packets ..... is the contention of the revenue that this process of repacking into smaller packets amounts to manufacture in terms of note 10 of chapter 28 of the central excise tariff act, 1985. proceedings were initiated and the adjudicating authority passed the impugned order for the periods 1997-98,1998-99 and 1999-2000. the ld-. advocate took us through note 10 .....