Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1990)LC116Tri(Delhi)
..... find it conducive to their own activities if imports of jumbo rolls are allowed to others. but does it make the "persons aggrieved" in terms of section 129 a of the act? 27. we agree that the law and the terms therein should be interpretted liberally. but while giving interpretation it has to be remembered that such ..... occurring in that section was not defined in the customs act. he referred to the definition of "persons aggrieved" in law lexicon edited by shri p. ramanath iyyer (reprinted edition -1987) and brought its ..... two appeals before this tribunal.9. shri kantawala, the learned advocate for northern plastics submitted that hpf are not "aggrieved persons" within the meaning of section 129-a of the customs act,1962 and that they have no right to file appeals against the orders passed by the two collectors. he argued that the expression "person aggrieved" .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-04-1989
Reported in : (1989)(44)ELT752TriDel
..... appellants submitted that in calculating the value of clearances, the collector has accepted the position that the value should be determined in accordance with the provisions of section 4 of the central excises & salt act, 1944 and having done so, the learned consultant pointed out that the collector as well as the board had not given due consideration to the deduction of ..... , in respect of turnover discount also, the appellants were making it available to the dealers uniformally. the learned consultant further argued that it was not stipulated in section 4 of central excises & salt act, 1944 that the trade discount to be admissible should be uniformally given. he relied upon the gujarat high court judgement in the case of union of india v .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-07-1989
Reported in : (1989)(24)LC450Tri(Delhi)
..... learned advocate for the appellant has got a substantial force in distinguishing the firm from partners as per declaration and procedure prescribed for getting licence under section 27 of the gold (control) act read with rule 2 of the gold control (licensing of dealers) rules, 1969. the cases cited by the learned advocate strengthens the view that ..... 1969 deal with the matters to which regard shall be had before issuing a licence. in this case, appellant has applied for grant of licence under section 27 of the gold (control) act and he has given declaration as per rule 2 of the gold control (licensing of dealers) rules, 1969 declaring that he has never been convicted of ..... the ground of inaccurate particulars as involvement of the firm in which he was a partner was neither required to be furnished nor was prescribed under section 27(6)(a) of the gold (control) act, 1968 read with rule 2 of the gold control (licensing of dealers) rules, 1969 for grant of fresh licence. he further stated that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-08-1989
Reported in : (1989)(25)LC171Tri(Delhi)
..... the explanation to the notification become important. it should be noted that the term "manufacture" is not as such defined in the central excises & salt act. section 2(f) of the act contains an inclusive definition. it is to the effect that the term "manufacture" shall include any process incidental or ancillary to the completion of the manufactured ..... of the central excise rules, 1944, the central government hereby exempts goods falling under item no. 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), manufactured in a factory as a job work, from so much of the duty of excise leviable thereon as is in excess of ..... of manufacture. the tribunal, shri chakraborthy argued, had made a distinction between primary manufacture and secondary manufacture based on the definition of the term in the act and had concluded that what the notification 119/75 covers in respect of job work is manufacture in the nature of secondary manufacture. according to the learned departmental .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-08-1989
Reported in : (1989)(25)LC47Tri(Delhi)
..... need for sending it back to the lower authorities. regarding the point of time bar having been raised in the show cause notice itself (by virtue of reference to section 11a and applying the period beyond six months) it was open to the adjudicating and appellant (including the tribunal) to go into this question.19. looking to the ..... that all the points were not pressed before or brought to the notice of the tribunal.5. the learned collector (appeals) has inter alia referred to general clauses act and cited some examples.6. it was their contention that the learned collector (appeals) has erred in his finding on facts as well as the finding on law.7 ..... make such inquiries and summoned such information as may be called for in order to arrive at the correct decision. in order words the act of approval was not merely a passive act or concurrence but involves an active decision making and the assistant collector was required to fully satisfy himself about the particulars of goods being manufactured .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-10-1989
Reported in : (1989)(25)LC181Tri(Delhi)
..... demand for duty sustainable beyond a period of six months and upto a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or ..... limitation. the learned dr further argued that the show cause notices invoked rule 9(2) and as this rule had to be read with section 11 a, and that as rule 9(2) referred to clandestine removal, it must be presumed that the show cause notices intended to demand ..... 1979 to 26-11-1982 and 1-4-1979 to 25-11-1982.but the demands are made under rule 9(2) and section 11a is not mentioned at all. the word 'suppression' or 'mis-statement' does not occur anywhere in the show cause notices. there is ..... no mention of proviso to section 11a by which the period of limitation is sought to be enlarged.13. in s.p. kumria (supra), the tribunal held that unless .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-11-1989
Reported in : (1990)(26)ECC26
..... that though the assistant collector, in his notice dated 1-9-1986, alleged suppression and mis-statement, he did not invoke the proviso to section 11a(1) of the central excises and salt act. the period of demand was also not the extended period but the normal limitation of six months.hence, submitted the dr, the assistant ..... classification list effective from 1-3-1986 was approved on 30-5-1986. the collector could have, but did not exercise his powers under section 35e(2) of the central excises and salt act and directed the assistant collector to file an application to the collector (appeals) against the earlier order of approval. this not having been done ..... issued by any central excise officer. in the former cases, however, with the amendment, effective from 15-11-80, by section 21 of the customs, central excises and salt and central boards of revenue (amendment) act, 1978, the notice has to be issued by the collector. this statutory requirement does not get whittled down by the fact .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-14-1989
Reported in : (1989)(24)ECC45
..... .this observation and this part of the handbook also disposes of dr.kantawala's argument that "other laws for the time being in force", occurring in section 11 of the customs act relate only to customs law and import trade control law. even in general terms we cannot accept that the words "and other law" can be interpreted ..... to industries which existed prior to 1951 or in relation to which effective steps had been taken prior to 1951. our attention was next drawn to section 10 of the idr act which deals with the registration of existing industrial undertakings. the contention of the learned counsel was that if an industry is an existing industrial undertaking it ..... could not now raise this point before the tribunal. he submitted that these matters which were not before the collector, would not be within the purview of section 129d(1) of the act and these, being contained in the board's order and in the collector's appeal alone, the appeal should be dismissed in limine on these preliminary .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-17-1989
Reported in : (1989)(24)ECC61
..... stated that such abnormal high price is almost equal to the price of prime wool. the dy. collector held the licence as invalid and confiscated the goods under section 111(d) of the customs act, with an option to pay a fine of rs. 30,000/- in lieu of confiscation.4. on appeal before the collector (appeals), he upheld the order of ..... appellants for issue of a detention certificate, it is a known fact that this tribunal has no such powers as no provision for the same is governed under the customs act and it is left to the discretion of the customs authorities to allow the relief requested on merits, taking into consideration, however, the fact that the appeal has been allowed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-21-1989
Reported in : (1990)LC388Tri(Delhi)
..... to add vitamin "a' before marketing the product, otherwise, the respondent will be liable for prosecution under provisions of section 7 read with provisions of section 16 of the prevention of food adulteration act. as per provisions of section 7, no person can manufacture or sell any adulterated food. so according to him, vitamin 'a' is an integral ..... 25 i.u. of synthetic vitamin 'a' per gram.7. he, further, referred us to the definition of word "adulterated" as laid down under section 2(ia) of the prevention of food adulteration act, 1954 (as amended upto 1986), relevant portion of which is as under : "2(ia) - "adulterated" - an article of food shall be deemed ..... clause 4 of the vegetable oil product control order, 1947 issued an order called the vegetable oil product (standards of quality) order. 1975. under provision of section 2 of the said order, no person can manufacture or sell any vegetable oil product unless it conforms to the standards of quality and other requirements for vanaspati .....
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