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 8 of about 92 results (0.312 seconds)

Sterlite Optical Technologies Vs. Commissioner of Cen. Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT467Tri(Mum.)bai

..... 56.832%. the commissioner has rejected the claim of the company that the rate of duty payable and which has been paid is only 16% ced under section 3(1) of the central excise act. he has also rejected the plea of the manufacturer that the benefit of concessional rate of duty at the rate of 5% for optical fibre which is ..... 9913kgs of preforms manufactured in the 100% eou unit and cleared clandestinely to dta unit. all the above demands have been confirmed together with interest in terms of section 11ab of the central excise act, 1944 and extended period of limitation has been invoked in the case of the above 3 demands. (4). customs duty of rs. 6,93,81,856/- on ..... terms of notification no. 53/97-cus (5) penalty of rs. 94,87,92,689/- on the 100% eou unit under section 11ac of the central excise act, and penalty of rs. one crore fifty lakhs under section 112(a) of the customs act on the 100 % eou unit. (6) penalty of rs. 10 crores & rs. 75 lakhs on shri navin agarwal, director of .....

Prakash Cotton Mills Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the said decision below: - "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the date ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, ..... and the department that is relied upon in this regard consists of an application dated 10th december 1992 for registration under the act a letter of 15th december informing the jurisdictional officer of its compliance with this requirement on the application a letter of ..... of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Prakash Cotton Mills Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC466

..... of the said decision below:- "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, reject ..... the department that is relied upon in this regard consists of an application dated 10^th december 1992 for registration under the act; a letter of 15^th december informing the jurisdictional officer of its compliance with this requirement on the application; a letter ..... date of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Lloyds Metals and Engg. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT397Tri(Mum.)bai

..... , charts, plans, processing data and other literature comprises in the "documentation service" as specified in clause (3) constituted a book which fell within the definition of 'plant' in section 43(3) of the it act. the court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a plant since they were in a .....

Sterlite Optical Technologies Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(112)LC160Tri(Mum.)bai

..... heard shri joseph vellapally, sr. counsel for the applicants and shri m.i. sethna, sr. counsel for the revenue. the question as to whether the proviso to section 3(1) of the central excise act is attracted to the facts of the present case is a debatable one. the issue of eligibility to the benefit of concessional rate of duty in terms ..... 56.832%. the commissioner has rejected the claim of the company that the rate of duty payable and which has been paid is only 16% ced under section 3(1) of the central excise act. he has also rejected the plea of the manufacturer that the benefit of concessional rate of duty at the rate of 5% for optical fibre which is ..... kgs of preforms manufactured in the 100% eou unit and cleared clandestinely to dta unit. all the above demands have been confirmed together with interest in terms of section 11ab of the central excise act, 1944 and extended period of limitation has been invoked in the case of above 3 demands. (4) customs duty of rs. 6,93,81,856/- on raw .....

Nikko Pneumatics Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT223Tri(Mum.)bai

..... authority about the fact of payment of duty on the goods which have been used in the manufacture of the finished product.13. penalty under section 11ac of the act cannot be imposed on the appellant because the section came on the statute book in september 1999.14. the notice proceeded on the assumption that solenoid coil referred to in the notice is .....

Dina International, Rajnish Vs. Commissioner of Customs, Air

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC93

..... investigation, notice was issued to the importer, harish kotlia, its president, the rajnish varma, its general manager proposing confiscation of the goods under clauses (d) and (m) of section 111 of the act, demanding duty on five such machines imported earlier and permitted to be cleared without payment of duty, penalty on the importer under ..... sections 112 and 114 of the act. the commissioner passed orders in october 2001 confiscating the goods but permitting them to be redeemed on payment of fine, imposing penalties on the company and its two ..... one machine can be considered to be manufacture. it is evident from the terminology that the commissioner uses that he has applied the test of manufacture contained in section 2 (f) of the central excises act, 1944. even applying the test that has been evolved to determine whether there is a manufacture in terms of that .....

industrial Minerals and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....

industrial Minerals and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(112)LC152Tri(Mum.)bai

..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....

Knoll Pharmaceuticals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(176)ELT243Tri(Mum.)bai

..... do not see how it is possible in this situation to say that there has been a sale of the goods at the factory gate of the appellant. section 2 (h) of the act defines sale and purchase meaning any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or ..... indicating to be the date of the purchaser. the depot, it is contended, there has been a sale of the goods at the factory gate, applying the definition contained in section 2 (h) of the act, and there has been transfer of possession of the goods.3. at the relevant time, the place of removal was specified in ..... section 4 (3) (c) of the act, as a factory or any other place or premises of production or manufacture of the excisable goods, or a warehouse or any other place or premises wherein the excisable goods .....