Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 1 of about 92 results (0.106 seconds)

Anil Chemicals and Indus. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT91Tri(Mum.)bai

..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....

Anil Chemical and Industries Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT759Tri(Mum.)bai

..... to rs. 4,10,27,681/- by alleging that plot no. 48 and 49 are in fact one unit and explosives emerges at plot no. 48 and 49, as a result of application of section vi of the central excise tariff act. it was further stated that bmd vehicle cannot be treated as workshop, consequently exemption granted to goods manufactured in a workshop ..... .9.1994 to dec. 1996, by invoking the extended period of limitation in terms of section 11-a of the central excise act, besides the allegation of manufacture of explosives at plot no. 48 and 49, in view of note 2 to section vi of the central excise tariff act, revenue alleged that appellant had recovered the amount of central excise duty from the customer .....

Frontier Trading Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC520Tri(Mum.)bai

..... for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. it is settled law that such a circular is binding upon the department. the representative of the commissioner, the respondent therefore took a stand contrary to that which ..... proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on .....

Diary Den (India) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC511Tri(Mum.)bai

..... of somebody signing over the letterhead of carpigiani, presumably cocchi. in east punjab traders, the supreme court said that the presumption available under sub-section (2) of section 139 of the act would not be available to photocopies of documents which did not bear any signature and did not come from proper custody. in the case before us ..... that it is established beyond doubt that the documents have come from italian customs and its authenticity has to he accepted.15. clause (2) of section 139 of the act provides for raising presumption in respect of documents which inter alia have been received from any place outside india in the course of investigation. the report ..... weight. in any event, the invoices enclosed to that reports speak for themselves. we are satisfied that these invoices are covered by the provisions of section 139 (ii) of the act and are admissible as evidence. they are seen to have been issued in the course of business by the exporter and the value shown in these .....

Anil Mahajan and Naresh Mittal Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(87)ECC342

..... has in poonam chand maluk chand shah v. state of maharashtra, 2000 (126) elt 161, devoted some part of its judgment to the history of section 123, and corresponding sections 178a of the sea customs act, 1878. he has noted that the observation of the supreme court in collector of customs v. nathella sampathu chetty, 1999 (11) elt 15 : ..... the committee submitted its report and the commissioner has passed his order.7. in that order, the commissioner has held that the goods having been notified under section 123 of the act, and having been seized on the reasonable belief that they were smuggled, the burden of proving that they were not smuggled was upon anil mahajan. he ..... on 27.1.2000 proposing confiscation of the fabrics and penalties on anil mahajan and naresh mittal. the notice alleged that the fabrics having been notified under section 123 of the act, the burden of proving that they were not smuggled lay upon anil mahajan who was the owner of the goods. this burden not having been discharged .....

Commissioner of Central Excise Vs. Vicco Laboratories

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT572Tri(Mum.)bai

..... were passed on to the purchasers or not. the consequential relief, if any, shall therefore, be subject to the provisions of section 11b of the central excises and salt act, 1944 as amended by act 40 of 1991. 5. in terms of the compromise, we affirm the judgment of the bombay high court dated 27th april, ..... holding drug manufacturing licence since 1972 in form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti powder and vicco turmeric skin cream". ..... ), declaring that the order dated 4.6.77 was ultra vires and without jurisdiction and by granting perpetual injunction for restraining the defendants from implementing or acting in furtherance of the above-mentioned order and from recovering any excise duty from the plaintiff in respect of the products i.e. vicco vajradanti tooth paste .....

Morarjee Brembana Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT500Tri(Mum.)bai

..... above that where the duty is chargeable with reference to value, the value shall be determined in accordance with the provisions of the customs act and the customs tariff act, section 14 of the customs act provides that where duty of customs is chargeable on any goods in terms of value, the value shall be deemed to be the price ..... they further submitted that their sales price to the customers in india is not the sales price in the course of international trade as contemplated under section 14 of the customs act. therefore the transaction value as contemplated under rule 4 of the customs valuation rules is not available. it was submitted that rule 5 or 6 deals ..... price charged to customer in india of the goods under assessment cannot be considered as a price in the course of international trade as provided under section 14 of the customs act. the goods are sold in india. therefore the said price cannot be considered as the price in the course of international trade.the appellants contention .....

B.V. Jewels Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT589Tri(Mum.)bai

..... gold was seized because it was inseparable.there is no other allegation regarding this quantity of gold. further, the confiscation is ordered as per section 113 of the customs act.invocation of this section is totally misplaced as it applies only to goods which are prohibited for export. since the diamond jewellery is not prohibited for exports, the ..... of which are as per annexure vi to the show cause notice. in view of this, this is a fit case for invoking proviso clause of section 28 of customs act, 1962 for demanding total customs duty. the above said findings of shortage of diamonds constitute gross violation of the provision of notification no. 177/94-cus ..... addition statements furnished with shipping bills at the time of exports. in respect of these statements of exports, shri suresh mehta in his statement recorded under section 108 of customs act, 1962 could not give any satisfactory explanation. in the statement dated 8-2-2000, he tried to explain that they import all types of diamonds .....

thermax Ltd., R.P. Pargaonkar and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... reversal would not arise. this accounts for reversal of credit of rs. 11 lakhs.5. as to the remaining amount, he contends that, even if it is held that the act of reversal of the credit does not arise, taking of credit initially, all that is required to be done by the appellant is to reverse the amount of credit that .....

Raymond Limited Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC77Tri(Mum.)bai

..... sdr.3. notification 29/96-ce provides that duty of excise under the central excise act, 1944, additional duty under section 3 of the customs tariff act, 1975, or the additional duty of excise under section 3 of the additional duties of excise (textiles and textile articles) act, 1978 shall be deemed to have been paid on certain inputs specified in the notification and ..... also proposed. the commissioner of central excise confirmed the demand by disallowing the credit and ordering its recovery under rule 57f of the rules read with the proviso to section 11a (1) of the central excise act, 1944 together with interest and also imposed a penalty equal to duty under rule 57-i(4) of the rules read with ..... section 11 ac of the act. while holding that there was no irregularity in the procedure followed by the assessees in removing the yarn on payment of duty, on the issue of availability of deemed .....