Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-20-1989
Reported in : (1990)LC39Tri(Delhi)
..... of central excise is comparable to trial court in civil law and criminal law". it was held by the tribunal that the board's jurisdiction under section 35e(1) of the act was limited to cases where the collector passed an order as an adjudicating authority and not as a revisionary authority. our view is the same. since ..... 6 of the said order it was observed by the tribunal that "the order of the collector shows that he was exercising his revisionary power under section 35a(2) of the act as it then stood. distinction and difference between an adjudicating authority and a revising authority is well understood and the role of adjudicating authority in the field ..... dated 28-7-1981. the aforesaid order-in-review passed by the collector of central excise was reviewed by the central board of excise & customs under section 35e(1) of the act and by its order dated 28-8-1985 the board directed the collector to apply to this tribunal for the determination of the points mentioned in paragraph .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-21-1989
Reported in : (1990)LC58Tri(Delhi)
1.these two revision applications filed before the central govt. of india which, under section 35-p of the central excises and salt act, 1944, statutorily transferred to this tribunal as if it were appeals filed before the tribunal. as the issue is interlinked and connected they are clubbed together and disposed of by ..... declared price and there was no case of non declaration or suppression, hence case of misstatement was covered by rule 10 and not the rule 10a which was the residuary section. the demand covered for the period december 1973 to august, 1975 and demand has been issued after expiry of one year and hence entire demand is time barred. in support ..... 173 there was time limit of one year for making demands for duties short-levied.there was no time limit under rule 10a. in a way it was a residuary section. residuary provision should be applicable when other proviso were exhausted. according to the department it was a case of suppression and hence rule 10 a is applicable. but on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-28-1989
Reported in : (1990)(25)ECC220
..... sufficient for acceptance of the invoice value for purposes of section 14 of the customs act, 1962 as the value under the section is a deemed value being the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... of the appellant's goods as also the object of the donation of the machine.hence they want the invoice value to be accepted for assessment of duty section 14(1) of the customs act, 1962 also as there is no doubt about the genuineness of the transaction. however, we find that the genuineness of the transaction by itself is not ..... levying a fine in lieu of confiscation of rs. 1,00,000/-. a penalty of rs. 25,000/- was also imposed on the appellants under section 112 of the customs act, 1962.the facts in brief are that the appellants imported in september, 1987, one unit second hand stone edge cutting machine for which they declared cif value of rs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-29-1989
Reported in : (1990)(26)ECC62
..... simultaneously, with filing revised classification list, filed the claim for refund of duty for the period prior to september, 1986 in accordance with the provisions of section 11b of the act which was rejected by the assistant collector without issuing show cause notice on the basis of order-in-original dated 5-3-1987 whereby he had rejected ..... 4-5-1989, l.a., shri d.a. dave, appearing for meghdev & label, led arguments for the appellants and made following submissions: that until central excise tariff act, 1985 (act no. 5 of 1986) came into effect from 28-2-1986, the 'product' of the manufacturers was classified under t.i. 68 of the old tariff. the ..... and in light of our directions regarding classification in para (i) above.the appeals, which are allowed, are allowed with consequential relief to the appellants, permissible under act & rules, which should be granted within three months from the date of the receipt of the order by the concerned authority. the matters which will go back to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-05-1989
Reported in : (1990)(46)ELT569TriDel
..... manufacturer can have more than one factory and each factory can be entitled to avail of benefit under this notification. he referred to section 13d of the industries (development regulation) act, 1951 whereby it is provided that no registered industrial undertaking can effect any substantial expansion except under and in accordance with the licence ..... shri bajoria, l.a., the word 'substantial expansion' would also include establishment of new factory, as per explanation given under section 13 of the industrial (development regulation) act, 1951. so, here the said act itself, envisages establishment of a new factory also. in that case also, the existing undertaking is entitled to avail of ..... chittor cement works is not a new factory. the second ground contended by shri sunder rajan is that in terms of section 6 of the central excises & salt act, 1944 (hereinafter referred to as act) read with rule 174 of rules, the central excise licence is granted to a manufacturer/a person who engages in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-09-1989
Reported in : (1990)(46)ELT471TriDel
..... and ultimately the collector passed the order holding that on personal examination of the items he was convinced that they are liable for confiscation in contravention of section 71 of the act. it was held that the items in crude form were nothing but primary gold. the gold mohars and the swastik coin were also held to be ..... article" and do not fall under primary gold or ornaments. therefore the gold mohars and gold swastik coin are "gold articles" within the meaning of section 2(b) of the gold (control) act, 1968 and not liable to confiscation.21. in the light of the above discussion, we set aside the order of the collector of customs and ..... central excise collectorate, chandigarh seized the items on 11-12-1974 under the provisions of the gold (control) act, 1968, hereinafter referred to as "the act". the appellant had not filed any declaration as required under section 16 of the act. among the items seized 87 gold bangles weighing 2499.000 grams, 2 pairs bangles weighing 234.000 grams and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-12-1989
Reported in : (1990)(25)ECC315
..... and does not interfere with the therapeutic or prophylactic activity of the main ingredients and that the collector of central excise in terms of sub-section (2) of section 35-e of the act directed the assistant collector to file appeal to the collector (appeals) for determination of the only point as to whether the ascorbic acid used ..... ) 61. thus from the above it is clear that the collector of central excise in exercise of his powers conferred upon him under sub-section (2) of section 35-e of the act (which specially provides that the collector of central excise may after examining the record of any proceeding in which an adjudication order is passed by ..... not to be regarded either as an isolated phenomenon or as a decision turns peculiarly on the construction of a special provision in the indian income tax act, 1922, namely, section 13. the supreme court's decision, as we earlier said reiterated a principle of wide application in tax law. an appellate authority under the taxing enactments .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-13-1989
Reported in : (1990)(26)ECC60
..... appeal memo in which they have stated there is no definition of drug/drug aid in customs or central excise tariff and that the definition in drugs & cosmetics act 1940 in section 3(b)(i) and 3(b)(ii) should be adopted according to which even components of drug like gelatine capsules would be considered as drug.they have, ..... we are unable to agree with the appellant's contention that classification of sodium lauryl sulphate should be made following the definition of drug in the drugs and cosmetics act, 1940.this is because we find from the decision of the tribunal in the anand synthochem pvt. ltd. case cited by shri chandrasekaran, the classification of the ..... goods under item 15-aa of central excise tariff has been confirmed. as for the classification under the customs tariff act, one has to have regard to the chapter notes in determining the classification under the customs tariff act. in this case, we find a lot of force in the learned sdr shri chandrasekaran's submissions that sodium .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-16-1989
Reported in : (1991)(32)ECC145
..... show cause notice was issued by the superintendent of central excise as to why appropriate amount of duty should not be demanded from the assessee under section 11a of the act on the phenol formaldehyde resins cleared for captive consumption and used in the manufacture of other articles without filing a classification list and price list, and ..... the sample for testing and returned the same without getting them tested.6.3. he submitted that excisable goods under section 2(d) of the act means goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise and includes salt.therefore, it is necessary to see whether ..... said article is not 'goods' known to the market. marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to the central excise act. he further submitted that it was found that the formulations were not marketable by the collector and since no evidence was adduced to the contrary, and since the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-17-1989
Reported in : (1990)(25)ECC101
..... the same is enacted. accordingly, in my view, this contention of mr. nariman must be overruled. in my view, that within the scope and ambit of section 11a of the said act, the impugned show cause notice was issued rightly." calcutta high court did not accept this tribunal's earlier view that unless the price list was set aside ..... an independent provision and any other interpretation would, in my view, narrow down, limit and/or abridge the scope and ambit of the provision of section 11a of the said act. if the provision of section 11a has to be narrowed down defeating the obvious intention of the legislation, this would produce a wholly unreasonable result. in my view, the ..... a proceeding for realisation of duties not levied or short paid in connection with an appeal or revision. accordingly, in my view, on plain reading of section 11a of the said act, no other interpretation could be given. in this connection reference may be made to the observation of lord esher m.r. in the case of r.v .....
Tag this Judgment!