Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat tamil nadu Year: 2006 Page 1 of about 35 results (0.864 seconds)

Modern High Tech India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... strip consisting of several sachets, packed in cartons, the clearance has to be treated as having been made on wholesale basis, not requiring to be assessed under section 4a of the central excise act.ld. sdr, on the other hand, submitted that the goods cleared by the assessee in the above form fell within the definition of "multi-piece package" ..... of specific clarification given by the controller of legal metrology, the assessee has a prima facie case against assessment of their goods in the first category under section 4a of the central excise act. hence there will be waiver of predeposit and stay of recovery in respect of duty of rs. 2,17,91,090/-. however, the position is ..... of less than 10 ml. and supplied to emami.the assessee valued all the goods under section 4 of the central excise act and paid duty accordingly. according to the department, all the goods were liable to be assessed under section 4a of the act on the basis of mrp read with notification no. 13/2002-ce (nt). hence the .....

Dss Mobile Communications Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(107)ECC360

..... is also charged ultimately from the customers directly or directly for providing continues paging services though paid initially to dot and collected from the customers latter. as per section 67 which is an inclusive section, valuation of taxable services for charging service tax has been explained as includes the amount paid for the adjustments made by the telegraphy authority from any deposits ..... telephone companies to the subscriber, and squarely fall within the definition of 'taxable service' as defined in section 65(72)(b) of the finance act. they are also exigible to service tax on the value of 'taxable service' as defined in section 67 of the finance act.6. i have examined the case records and heard the ld. sdr. none represented the appellants despite .....

Lakshmi Automatic Loom Works Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(107)ECC370

..... principal bench has held that "respondent-firm not consisting of any professionally qualified persons so as to bring within scope of an engineering firm within the meaning of section 65 (13) of finance act, 1994".3. ld. sdr for the revenue relies upon the board's circular f. no.b43/5/97-tru dated 2.7.97, according to which the trouble .....

Commissioner of Central Excise Vs. Agnice Fire Protection

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(107)ECC297

..... the material time can be brought within the frame work of a "consulting engineer's services" as defined in clause (13) of section 65 of the finance act, 1994 as the service rendered clearly indicates certain basic engineering involving designing, erection, commissioning, training etc - a wide spectrum of tasks ..... was on turnkey basis and not a consultancy contract - work contract cannot be vivisected and part of it subjected to service tax. liability - section 65(13) of finance act, 1994 defined "consulting engineer" as "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, ..... consulting engineer certainly they will attract the knowledge of such service based upon knowledge in engineering then automatically they must come within the purview of the section .... turnkey basis contract vis-a-vis consultancy contract - contract for construction, erection and installation of desulphurisation plant on payment of lump sum price - .....

Rupa and Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(107)ECC351

..... the "relevant date". the controversy, in this case, is as to the 'relevant date'. the definition of "relevant date" can be had from clause (ii) of sub-section (3) of section 11a of the act. this clause reads as under: (a) in the case of excisable goods on which duty of excise has not been levied or paid has been short-lived or ..... fabric/semi-finished goods/finished goods and that any such credit taken by them was liable to be recovered under rule 12 of the said rules read with section 11a of the central excise act. the party was also liable to be penalized under rule 13 of the cenvat credit rules, 2002 on the ground of irregular availment of cenvat credit. however ..... forward. the scn dated 8.7.04 seeking to recover cenvat credit was issued under rule 12 of the cenvat credit rules, 2002 read with section 11a of the central excise act. the applicability of rule 12 & section 11a is not in dispute. both sides have agreed that, for a valid demand under rule 12, a notice should be issued within a .....

Salona CotspIn Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined for such goods under section 4 or section 4a of the act, as they case may be and such removal shall be made under the cover of an invoice referred to in rule 7.when the remaining items of ..... demand of rs. 48,075/- being differential duty payable on capital goods removed by the appellants, imposition of penalty of rs. 48,075/- and interest due under section 11ab of the central excise act, 1944. the facts of the case are that the appellants had removed different items of used textile machinery on 11.2.2002 and 2.5.2003. on the .....

Automotive Coaches and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... a lenient approach as usual.3. accordingly, the appellants are directed to predeposit a sum of rs. 10,00,000/- (rupees ten lakhs) for the purpose of section 35f of the central excise act, 1944 within four weeks and report compliance on 19.6.2006. in the event of due compliance, there will be waiver and stay of recovery in respect of .....

Sh. A. Sivam Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(110)ECC301

..... has also to be examined afresh, depending on the decision on the confiscability of the goods. since the appellant did not receive any notice contemplated under section 124 of the customs act, he has to be called upon to show cause as to why the goods should not be confiscated and penalty should not be imposed. ld.commissioner ..... shri m. manickkam (partner). no such notice was issued to shri a. sivan (appellant). ld. commissioner ordered absolute confiscation of the goods and imposed penalty under section 114 of the customs act on "m/s. j.j. trading corporation represented by its partner, shri m. manickkam." apparently, the firm was taken to be represented by shri m. manickkam ..... appellant). accordingly a show-cause notice was issued to m/s. j.j. trading corporation and shri m. manickkam for confiscation of the above goods under section 113 of the customs act and for imposition of penalty on the noticees. shri m.manickkam died on 13.7.2000. later on, an order was passed by the commissioner of .....

Madras Cements Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(110)ECC611

..... his factory. the word 'factory' as defined in section 2(e) of the act, means any premises, including preeints thereof wherein or in any part of which excisable goods (other than salt) are manufactured or wherein or in any part ..... of any goods or for bringing about any change in any substance for the production of final products. under rule 57q(1), the provisions of the said section apply to finished excisable goods described in the annexure for the purpose of allowing credit of specified duty-paid on the capital goods used by the manufacturer in ..... final products or as the case may be on such capital goods, if such capital goods were permitted to be cleared under rule 57s subject to the provisions of the section and the conditions and restrictions as specified by the central government. for the purpose of rule 57q, 'capital goods' was defined and the expression included 'machines, machinery, .....

Tirupur Container Terminals (P) Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(110)ECC304

..... .a. lemuir container terminals pvt. ltd., tirupur as the custodian of goods meant for export and import would be required to comply with the provisions of section 45(2) of the act ibid as well as rules & regulations and instructions issued from time to time on the subject mentioned above.certain export goods, which were brought to the ..... issued by the collector of customs, wherein the procedure for handling of containerized export cargo in icd, tirupur was laid down. she also refers to section 141 of the customs act and submits that the appellants failed to submit themselves to the control of the proper officer of customs in charge of the icd, by removing the ..... this reason. in this context, however it is pertinent to note that the scn did not allege contravention of section 141. it alleged breach of section 51 of the act for the purpose of imposing penalty under section 117. but section 51 deals with clearance of goods for exportation and does not deal with handling of export goods by a .....