Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-12-1989
Reported in : (1989)(22)ECC144
..... the attributes of such property. it is needless to repeat that it is capable of abstraction, consumption and use which, if done dishonestly, should attract punishment under section 39 of the indian electricity act, 1910. it can be transmitted, transferred, delivered, stored, possessed etc. in the same way as any other movable property...if there can be sale or ..... by the assessee so far should not be demanded under rule 9(2) in respect of clearances made up to 16-11-1980 and not under section 11a of central excises and salt act, 1944 for the subsequent period. the quantity and the duty to be demanded will be communicated in due course, after ascertaining from m/s. ..... by m/s. madras dunlop india ltd., madras has to be construed as having been manufactured without a central excise licence, contravening rule 174 read with section 6 of the central excises and salt act, 1944. whereas it appears that messrs. dunlop india ltd., madras-52 have contravened rule 174,173b, 173c, 173f and 173g, 9c and 9(2 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-17-1989
Reported in : (1989)(23)LC81Tri(Delhi)
..... objection. shri c.v. durghayya, the learned jdr appearing on behalf of the appellant has pleaded that in terms of the provisions of sub-section (8) of section 2 of the customs act, 1962 'collector of customs' includes 'additional collector of customs'. he has pleaded that the authorisation in the present matter is correct and ..... not legal or proper direct the proper officer to appeal on his behalf to the appellate tribunal against such order." 3. in terms of sub-section (8) of section 2 of the customs act, 1962 "collector of customs" includes "additional collector of customs". in the definition, similar are the provisions under central excise rules.as per ..... the totality of the powers, administrative, territorial and pecuniary para 24 from the said judgment is reproduced below :- "24. the definition contained in section 2(b) of the act says in addition that central excise officer means any person (including an officer of the state government) invested by central board of excise and customs .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-24-1989
Reported in : (1989)(23)LC100Tri(Delhi)
..... reproduced below:- "13. as to the next ground that the collector of central excise had not jurisdiction to adjudicate in the proceedings and jurisdiction under section 11a (2) of the act was only with the assistant collector of central excise and reliance for the argument on the tribunal decision in kwality containers case 1987 (29) elt ..... any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to ..... the petitioner should have been given an opportunity of being heard before the authority making the adjudication. at any rate, i am of opinion that section 124 of the act required that the petitioner should have been given an opportunity of being heard before the collector, who has made the adjudication. as no such opportunity was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-07-1989
Reported in : (1991)(31)ECC326
..... cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. section 14(vi) defined oil seeds thus :- "oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or ..... includes" what it defines, but, in that case, the definition itself is not complete. in the case before the court, entry no. (iv) in section 14 of the central sales tax act spelt out all the various categories of goods covered by the entry. it read : the supreme court goes on to observe that the words "that is ..... should not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. the respondents were allowed to avail themselves of the procedure for provisional assessment as laid down in rule 9b. by their reply dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-08-1989
Reported in : (1989)(22)LC339Tri(Delhi)
..... and filed written submissions denying the charges. on adjudication, the additional collector of customs, by his impugned order - (a) confiscated timber valued at rs. 4.79 lakhs under section 111 (m) of the act but gave the appellants an option to redeem the same on a fine of rs. 5 lakhs; (b) imposed a penalty of rs. 50,000/- on the appellants ..... under section 112 of the act and rs.1000 under section 117; and (c) ordered that the appropriate duty leviable on the goods valued at rs. 4.79 lakhs be recovered and that, for the rest of the ..... account also the grace period of 60 days. in this connection, it is significant to note that the additional collector had not proceeded against the goods under section lll(d) of the customs act which he should have invoked though he had held the goods as not having been covered by a valid licence. all that he holds against the goods and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-14-1989
Reported in : (1989)(24)LC148Tri(Delhi)
..... that inasmuch as the appellants had under-valued the imported goods and had also mis-declared the value and quantity of the goods, we reduce the penalty under section 112(a) of the customs act, 1962 from rs. 5 lakhs to rs. 4 lakhs (rupees four lakhs only). the revenue authorities are directed to give consequential effect to this order. except ..... used wires 50/- 10. a penalty of rs. 5 lakhs was also imposed on shri k.a. basheer, proprietor of m/s. singapore colour centre, under section 112(a) of the customs act. being aggrieved by the said order the appellants have come in appeal before the tribunal.11. shri v. lakshmikumaran, the learned advocate has appeared on behalf of ..... policy for am 88. the appellants also subscribed to the declaration as to the truth of the contents in the bill of entry as provided for under section 46(4) of the customs act, 1962. an information was received to the effect that the party imported excess goods over and above the goods declared in the bill of entry and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-16-1989
Reported in : (1989)(24)ECC176
..... 1-3-1986 to 31-7-1986 should not be paid by them under rule 9(2) of the central excise rules, 1944 read with section 11-a of the central excises and salt act, 1944. considering the respondent's reply to the show cause notice and the submissions made at the time of personal hearing, the assistant collector, ..... of this tribunal, which were under the tariff inforce prior to 1-3-1986 and he should have examined the goods with reference to the new tariff headings, section notes, chapter notes and interpretative rules. as regards classification of the industrial laminates of paper base without copper cladding, shri sunder rajan has argued that this product is ..... expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings." we are in full .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-20-1989
Reported in : (1989)(24)LC168Tri(Delhi)
..... a relation to the rate of duty of excise, it was heard' and decided by the special bench constituted by the president in terms of sub-section (2) of section 35-d of the act. at no stage the appellants/applicants challenged the jurisdiction of the special bench. on the other hand they submitted to the jurisdiction of the special bench ..... or to the value of goods for purposes of assessment" such appeal is to be heard and decided by a special bench in terms of sub-section (2) of section 35-d of the act. in the instant case since the appeal filed by the appellants/applicants was against a decision/order relating, among other things, to the determination of ..... excise, 1984 (18) elt 669. in reply dr. r. k. mehra, learned counsel for the applicants submitted that for excluding the reference application under sub-section (1) of section 35g of the act it is necessary that in the appeal question of rate of duty of excise must be involved and there must be actual determination of the rate of excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-27-1989
Reported in : (1989)(24)LC344Tri(Delhi)
..... company or to their customers direct. this fact is not disputed. the relationship of holding company and subsidiary is also not disputed. respondents state that under section 4 of the act, holding company is not a related person, unless it is established that they have interest, directly or indirectly in the business of each other. this ..... were on principal to principal basis and that there was no commercial consideration other than price, does not appear to be correct. in view of section 4 of company's act which stipulates that the holding company actually controls the composition of the board of directors of the subsidiary company and exercise more than half of ..... contention is not supported by the language of section 4(4)(c) of the act when transaction is between a holding company and a subsidiary company, there will be a legal presumption of interest in each others business, that is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-28-1989
Reported in : (1989)(22)ECC120
..... kgs. of millboard/greyboard valued at rs.17,03,939.55 which was illicitly removed by them should not be demanded under proviso to sub-section (1) of section 11-a of the central excises and salt act, 1944, corresponding to proviso (a) and (b) of sub-rule (1) of rule 10 of central excise rules, 1944, as it stood ..... on packing and wrapping paper. they should establish that their product was actually packing and wrapping paper and not board. shri doiphode has also argued that section 11-a of the central excises and salt act confers limited power of review as held by the tribunal in the case of collector of central excise, pane v. weikfield products co. (india) ..... the collector of central excise and customs, ahmedabad demanded differential duty on the aforesaid goods under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act, 1944 invoking five years' limitation and also imposed a penalty of rs. 1,00,000/- on the appellants under rule 173q(1) of the .....
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