Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-28-1989
Reported in : (1989)(23)LC343Tri(Delhi)
..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect ..... noida/import/au/86-87, dated 21.1.87 issued by the joint director of industries, noida for concessional rate of customs duty. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of the invoice, bill of lading and declaration made in the bill of entry are true and correct in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-02-1989
Reported in : (1989)(24)LC177Tri(Delhi)
..... is not tenable at all. the word 'primary manufacturer' is defined for limited purpose in the relevant rule, whereas, the word 'factory' is specifically defined under section 2(e) of the central excises and salt act, 1944. in terms of this definition, factory means any premises including the precincts thereof, wherein or in any part of which the excisable goods are manufactured .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-03-1989
Reported in : (1989)(23)LC337Tri(Delhi)
..... of lower rate of duty applicable to the woollen and synthetic rags by relevant exemption notifications. the goods have been confiscated under section 111(d) of the customs act, 1962 read with section 3(2) of the imports and exports (control) act. a fine of rs. 2.5 lakhs for each of the two consignments has also been imposed. no penalty has, however, been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-09-1989
Reported in : (1989)(22)ECC159
..... then tariff item 19-111 of cet.32. "lastly", he says that, "cotton fabric is defined in item 19 of schedule i of central excises and salt act, 1944 being all varieties manufactured from cotton". "the word fabric according to concise oxford dictionary", argues the lower authority, "means woven material, texture often textile fabric". ..... same point of time. learned counsel for the appellants who initially attempted to challenge this fact was ultimately obliged to accept the situation as a finding of act. in fact before the tribunal the departmental representative had relied upon this position as would appear from the judgment of the tribunal." 11. after recording the ..... ground urged before us, that the collector (appeals) did not decide the alternate classification in the impugned order, does not survive. the department is free to act, under the law, in this behalf.27. during the course of arguments, the learned sdr pleaded that the alternate classification of the product is under tariff item .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-13-1989
Reported in : (1989)(22)LC581Tri(Delhi)
..... "10...in the present case, the municipal corporation did not plead section 135 of the indore municipal act, 1909 as a defence, such a plea was not taken in the pleadings or in the trial court and the district judge should have not entertained ..... limitation as a ground of appeal for the first time contending that the proceedings in the trial court were barred by a period of limitation prescribed under section 135(2) of the indore municipal act, 1909. this plea of limitation was not allowed to be raised as a ground of appeal by the hon'ble supreme court observing as follows - ..... expressly stated that the duty was not paid by the applicants because of the wilful mis-statement and suppression of facts hence the proviso to section 11-a of the central excises and salt act, 1944 became applicable in the case. the applicants in their reply never disputed the said allegations of wilful mis-statement or suppression of facts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-14-1989
Reported in : (1989)(22)ECC348
..... that according to smt. sudha rani v. m.p. narayan and ors. 1988 (3) supreme court cases, page 366 affidavits are not evidence under section 3 of the evidence act. the appellants cannot fill up a lacuna in their case by filing the affidavits. referring to them individually he submitted that shri pyrelal who was a deponent ..... . 1983 elt1607 (s.c.) observed that where the statute did not contain definition stress should be placed on how the product was identified by the class or section of people dealing with or using the product. the depositions made in the affidavits filed before the collector are in consonance with the practice of motor vehicle department ..... a van registration authorities registered both the vehicles describing the body of each as "saloon". we are unable to accept shri chakraborty's objection that motor vehicle act is not relatable to central excise law. as mentioned earlier there is no definition of a saloon car in the tariff or in the notification. undoubtedly the officers .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-15-1989
Reported in : (1989)(22)ECC251
..... attaching the goods round, some other article and in particular includes a wrapper or confining band (weights and measures act, 1963) section 58." he submits that in view of various definitions of container mentioned by madras high court, there is no doubt that what the appellants manufacture are containers of ..... keg, sack, fray, or other similar receptacles which is or has been or included to be used in connection with the transport of horticultural product (london country i act, 1959) section 11. 'container' includes any form of packaging of goods for sale as a single item whether by way of wholly or partly enclosing the goods or by way of ..... of facts and of clandestine clearance.accordingly, she has attracted the longer period of 5 years as given in rule 9(2) read with section 11-a of the central excises and salt act.she also imposes a penalty of rs. 25,000/- on the appellants under rule 173q of the central excise rules.2. learned advocate for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-17-1989
Reported in : (1989)(22)ECC262
..... extended period of two years have held as under: "in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of the ..... for consideration is whether the demand could be raised for the past period of six months. we observe that under section 11a, of central excises and salt act, 1944, a demand can be raised in case of short levy or non-levy for a period of six months ..... thereafter, the extra/unwanted material is removed by either trimming or by gas cutting or by skin cutting to achieve the shape and section nearest to the forged steel product required and also the forging clearances specified in the standards by i.s.i./or international. it ..... 12 mm or - 6 mm from the dimension shown on the drawings. a rolling tolerance of + 2-1/2 per cent on the section of tie-bars will be permitted. the slots shall be punched in one operation; and shall be clean and square, accurate in size .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-27-1989
Reported in : (1989)(22)ECC71
..... reached by him to the effect that the appeal is maintainable, i would set out the following reasons.10. we are not concerned here with section 35b (1)(a) of the act which speaks of a decision or order passed by the collector of central excise as an adjudicating authority. we are concerned here with an order passed ..... decision. the term is often used in insolvency proceedings to denote an order by which a debtor is declared an insolvent. see section 7 of the provincial insolvency act, 1920 and section 10 of the presidency-town insolvency act, 1909. the collector may adjudicate proper duty payable on an instrument on application by any party see secs. 31 & 32. ..... satisfy that the appeal is maintainable and to this shri sridharan, the learned advocate stated that the appeal is maintainable. he has referred to section 35 of the central excises and salt act, 1944 and states that the appeal is maintainable in respect of any decision or order passed by the central excise officer lower in rank than .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-27-1989
Reported in : (1991)(31)ECC68
..... gross weight of the package including the weight of the gunny packs, etc. he pleaded since the value is not defined in the notification in terms of section 20 of the general clauses act, the value as given in the statutes should be taken as the value for the purpose of the notification. he pleaded that the value including the cost ..... over the net weight would be relevant." "i have considered the matter. the law on the point relating interpretation of the expression "assessable value" under section 4 of the central excises and salt act, 1944 has been duly settled by the decision of the hon'ble supreme court in the writ appeal filed by the union of india and ors. against ..... in this order are as under : "i have considered the matter. the law on the point relating to interpretation of the expression 'assessable value' under section 4 of the central excises and salt act, 1944 has been duly settled by the decision of the hon'ble supreme court in the writ appeal filed by the union of india and ors. .....
Tag this Judgment!