Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... duty as the goods have been imported into india and therefore no fault can be found with the impugned order which is in accordance with the provisions of section 27 of the customs act, 1962. 3. i have carefully considered the rival submissions. the goods have been brought into india from outside india as seen from the fact that the ..... consignments could not be released from the port. import has been defined under section 2 (23) of the customs act as bringing into india from a place outside india. in this case, as per the above definition, the goods in question have been imported into india. ..... paid t.r.6 challan references. from the above, it is clear that the goods were imported into india. as per explanation ii to section 27 of the customs act, where any duty is paid provisionally under section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide for the credit ..... provisions of section 46 attracts prosecution and penalty under section 92 of the factories act, 1948. a service tax on outdoor catering services is paid by the manufacturer for running the canteen, irrespective of the fact that ..... cost of subsidised food is included in the cost of production. we further note that in case of a factory having more than 250 workers under section 46 of the factories act, 1948, it is mandatory on the part of the factories to provide a canteen facility within the factory premises and failure to comply with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... when the processing of goods was included in the definition of business auxiliary service. he also contended that since the commissioner (appeals) had extended the benefit under section 80 by accepting that the assessees had a reasonable cause for failure to pay service tax, no penalty should have been retained [commissioner (appeals) has reduced the ..... ltd. vs cce coimbatore [2010-tiol-603]. as regards penalty, i find that in view of clear language of section 80 of the finance act, 1994, the assessees are correct in contending that once the shelter under section 80 has been extended by the commissioner (appeals) and this part of the order has not been challenged by the ..... the assessees challenge the demand of service tax of rs.37,637/- together with interest and penalties imposed under sections 76 and 78 of the central excise act, 1944. the demand is on certain activities such as processing and assembling jeans buttons with metal inserts and nylon inserts, and processing needle threader, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... benefit of above notification was not available, proposing confiscation of the goods and imposition of penalty. the commissioner of customs confiscated the imported item under the provisions of section 111 (o) of the customs act, 1962 with an option of redemption on payment of a fine of rs.16 lakhs and discharge of duty liability, and imposed a penalty of rs.4 ..... lakhs under the provisions of section 112 (a) ibid. hence this appeal. 2. ld. counsel for the appellants submits that the import is eligible for exemption as subsequent withdrawal or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... andhra pradesh at a value less than the price at which they were sold by the consignment agents to the ultimate buyers. as per the amended provisions of section 4 of the central excise act, 1944, the definition of place of removal includes depots, consignment agents or any other place or premises from where the goods are sold by or on behalf ..... question of depot price at which the goods were sold from the consignment agent premises cannot adopted. however, this argument also does not have any merit, with the amendment to section 4, by which the premises of consignment agent is also a place of removal. 4) in the result, we uphold the impugned orders and dismiss the appeals.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... , share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 6.2 however, section 2(e) of the central excise act clearly excludes salt factory/works from the ambit of definition of factory. this definition is clearly applicable to service tax matters as clarified by ..... the grounds of appeal, submits that the saltpan is not part of the factory manufacturing excisable goods. the definition of factory as per section 2 (e) of the central excise act specifically excludes premises where salt is produced. therefore, whatever services utilized in a saltpan cannot be treated as input services in relation to ..... 2006 to september, 2006 and proposing imposition of penalties. the original authority confirmed the demands as per the show cause notices and imposed penalties under section 76 and 78 of the finance act, 1994. on appeal by the party, the commissioner (a) has set aside the orders of the original authority. 4. ld. sdr, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of sections 11a and 11ab of the excise act or sections 73 and 75 of the finance act, shall apply mutatis mutandis for effecting such recoveries. 4. since the assessee has utilized service tax credit for payment of excise ..... on the other hand, if the disputed credit relates to output service provided, the appeals are required to be filed in form st-4 under section 85 f of the finance act, 1994. the contention of the assessees that the appeal remedy would relate to credits sought to be denied and not to the status of the ..... duty, the provisions of section 35 of the central excise act, 1944 are applicable. since the appeals have admittedly been filed before commissioner (appeals) beyond the period of 30 days after the expiry of the statutory .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... take note of the above legal position. v) the adjudicating authority erred in not appreciating the definition of the term importer given under section 2 (26) of customs act, 1962 in true spirit. section 2 (26) states that importer, in relation to any goods at any time between their importation and the time when they are cleared ..... sought tobe moved for substituting vikram overseas by shri biren shah, when the fraud was detected. hence the officer is well within the provision of section 30 (3) of the customs act to reject the request for amendment, even if it had moved by the steamer agent ---. the adjudicating authority erred in not following the above legal ..... high courts order, the commissioner of customs (seaport-exports) extended the period for issue of show cause notice in respect of seized goods under section 110 (2) of the customs act, 1962 by another six months. before the commissioner (imports), the high seas sellers raised the plea that although they had sold the mulberry raw .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... lakhs. he has imposed penalties of rs.12 lakhs and rs.5 lakhs on the appellant-company under sections 114 and 114a of the customs act, 1962. he has also imposed penalties of rs.5 lakhs and rs.3 lakhs respectively under the said sections against the appellant-managing director. as the results of the nml test reports were not very clear, particularly ..... .sspl for persuading them to be party in this modus operandi, being indian counterpart of his company. shri rohan anand kumar mhatre also accepted that for said acts of commission and omission, he had acted as per the instructions of his company directors from his head office located at hong kong so as to continue getting business for his company as it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... shri a. jabarullah has abetted the illegal export of foreign currencies/travellers cheques by shri nallaian pargunam and is, therefore, liable for penalty under sec. 114 of the customs act, 1962. 4. learned counsel appearing on behalf of the appellant submitted that the facts stated to have been admitted by the appellant were ..... goods were attempted without any legitimate evidence (para-2a of the adjudication order). adjudication was accordingly made holding the appellant guilt for levy of penalty under section 114 of customs act, 1962. to reach to such conclusion, the authority in para-48 of the order recorded as under:- as far as shri a. jabarullah is ..... adjudication order dated 02.05.2003. the appellant came before tribunal being aggrieved by that order imposing penalty of rs.5 lakhs on him under section 114 of the act. while imposing penalty, learned adjudicating authority found involvement of this appellant in the above attempt from statement recorded from one sri j. sickander .....
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