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 3 of about 35 results (0.315 seconds)

Vijay Transformers and Tamilnadu Vs. Commissioner of Central Excise

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

Reported in : (2007)(115)ECC291

..... make the demand for duty sustainable beyond a period of six months and up to 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-paid, or erroneously refunded by reasons of ..... to facilitate connection with load distribution. the coils have predetermined inner diameter and outer diameter, axial height and weight depending on the voltage and current requirements. the cross section of the wire used and the wire used (copper/aluminium) are also very much material and decide the voltage change desired . the impulse strength of the windings ..... m/s industrial heaters and transformers. they had also filed necessary declaration under rule 57g. they submitted that they had contested the demand invoking larger period under section 11a and claimed that they had not misdeclared or suppressed any fact from the department and their activities were known to the department all along. as regards the .....

Cce Vs. Madurantakam Co-op. Sugar Mills

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

Reported in : (2007)(114)ECC340

..... deputy commissioner confirmed the demand of duty against m/s. mcsm and imposed on them penalties of rs. 1,46,011/- and rs. 16,000/- under section 11ac of the act and rule 173q of the central excise rules, 1944 respectively. in the appeal preferred by the party against the above decision of the original authority, learned commissioner ..... of capital goods in respect of which modvat credit had been availed. learned counsel also referred to note 8(a) under section xv of the schedule to the central excise tariff act, which reads: 8. in this section, the following expressions have the meanings hereby assigned to them: metal waste and scrap from the manufacture or mechanical working of ..... demand of duty [albeit to a lesser extent than what was confirmed by the lower authority] under the proviso to section 11a(1) of the central excise act. however, she did not seem to be pressing for section 11ac penalty for any period prior to 28.9.96.5. we have carefully examined the records and considered the .....

Hyundai Motors (India) Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2007)5STR221

..... , 2004. one of these provisions is rule 2(r) which defines "provider of taxable service" as including a person liable for paying service tax. with reference to section 65(7) of the finance act, 1994, learned counsel submits that "a person liable for paying service tax" is an assessee and that the appellants have been recognised as an assessee for the purpose ..... the material facts. admittedly, the show cause notice was issued beyond the normal period of limitation. the provision for invoking the extended period of limitation was inserted in the finance act, 2004 on september 10, 2004. even from that date, the department took more than one year to issue the show cause notice and, that too, on the ground of suppression .....

Sai Mirra Innopharm Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)(115)ECC211

..... events, human conduct and public and private business it can be presumed that they have interest, directly or indirectly, in the business of each other (refer section 114 of evidence act) - as to when the veil should be lifted will depend upon facts and circumstances of each case.powertech international v. cce, mumbai-ii wherein it ..... aspect as we find the demand not sustainable on merits.67. the orders cover demand for a period before and after 1.7.2000, when section 4 of the central excise act was replaced with new provisions. but the provisions governing definition of "related person" were not disturbed during the material period. therefore, the entire demand ..... we find that the department has not conclusively established that the manufacturer-companies and the buyer company are related persons in terms of section 4(4)(c) of the act to attract proviso (iii) to section 4(1)(a) in determining the assessable value. the department has found the transactions of sale of assets of arl/scpl ( .....

India Switch Company Pvt. Ltd. Vs. Commissioner of Service Tax

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

Reported in : (2007)8STJ454CESTAT(Chennai)

..... stand reduced to around rs. 65 lakhs.3. we have also considered the plea of limitation. it is seen that the show-cause notices invoked section 73 of the finance act, 1994 for demanding service tax for the extended period. learned counsel has not been able to establish that the larger period was wrongly invoked.5. ..... tax. hence this letter does not appear to support the appellants, for the present purpose. from the definition of "banking and other financial services" appearing in section 65 of the finance act, 1994, it appears to us that 'equipment leasing' provided by any body corporate is a taxable service. admittedly, the appellants are a body corporate and ..... 830/- on the ground that the services rendered by them during the said period were in the nature of "banking and other financial services" defined under section 65(11) of the above act. this provision reads as under: 65 (11) "banking and other financial services" means, the following services provided by a banking company or a .....

icici Bank Ltd. Vs. Commissioner of Customs

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

..... for short) under section 28(1) of the act and has appropriated towards such demand the amount of rs. 4.85 crores deposited by the company. the matter relates to import of machinery for the 'industrial pollution ..... .00 crores, rs. 25.00 lakhs and rs. 15.00 lakhs imposed respectively on m/s. icici bank ltd., rakesh yadav and c. nanda kumar under section 112(a) of the customs act by the commissioner of customs. the impugned order has demanded customs duty of over rs. 5.40 crores from m/s. madras aluminium co. ltd. (malco ..... of india in the 'line ministry' was required to countersign the certificate. this was to ensure that the certification by the project implementing authority was genuine and could be acted upon by the customs authorities. in the present case, it is seen from the certificate of icici bank that the bank themselves guided the importer to get the certificate .....

Spk Impex and ors. Vs. Commissioner of Customs

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

Reported in : (2007)(210)ELT554Tri(Chennai)

..... tons of zinc scrap from spk. their retraction during cross examination was ignored by the adjudicating authority and he held them liable for penal action under section 112(a) of the customs act.38. the commissioner observed that there was a close relationship between the supplier and spk though the same was inconclusive because of insufficient evidence. the ..... 159.819 mts at us$ 171232.47 under rule 8 of customs valuation rules, 1988. he ordered confiscation of the above goods under section 111(d)(m) and (o) of the customs act. as the goods had been allowed to be re-exported provisionally against bank guarantee executed for the purpose, the commissioner ordered enforcement of the ..... valued at us $ 1,81,342,91 shipped under cover of bill of lading nos. 2237nrc 00864, 2237nrc00884, 2237nrc00888 and 870200104723 under section 111(d)(g)(m) and (o) of the customs act.as these goods had been allowed to be re-exported, the bank guarantee obtained at the time of release of the goods was encashed .....

Jay Ar Enterprises Vs. Cc (Sea)

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

Reported in : (2007)(210)ELT459Tri(Chennai)

..... would be imposable on the importer. this takes us to the question as what is meant by "dutiable goods"? this is an expression defined under the customs act vide section 2(14). "dutiable goods" mean any goods which are chargeable to duty and on which duty has not been paid. in the present case, admittedly, during ..... the foreign customers as a regular import and to claim attendant benefits.misdeclaration of country of origin is an offence which attracts clause (m) of section 111 of the customs act and, accordingly, the goods became liable for confiscation. the redemption fine determined by the commissioner cannot, in our view, be said to be unreasonable ..... sustain the same. coming to the penalty, contentious arguments were advanced by both sides. learned consultant has invited our attention to the full text of section 112 of the customs act, which is reproduced below: section 112. penalty for improper importation of goods, etc. - any person, - (a) who, in relation to any goods, does or omits .....

India Cine Agencies Vs. Commissioner of C. Ex.

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

..... that gaf was not used as a raw material as it was not marketed directly. thus, the appellant's claim for assessment of the goods in terms of section 4 of the central excise act is forceful and they are entitled to waiver of pre-deposit and stay of recovery in respect of the adjudged dues. it is ordered accordingly.2. learned ..... of graphic art film (gaf, for short) on mrp basis under section 4a of the central excise act. the claim of the assessee for valuation on the basis of transaction value under section 4 of the act was rejected. hence, today, the tussle between the assessee and the revenue is section 4 versus section 4a. learned sr.advocate for the appellants submits that the item under .....

Pepsico India Holdings Pvt. Ltd. Vs. Commissioner of Central Excise

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

Reported in : (2007)6STR266

..... non-banking financial company or any other service provider similar to a bank or a financial institution are liable to service tax under section 65(105)(zm) read with section 65(12) of the finance act, 1994. department of posts is not similar to a bank or a financial institution and hence does not fall within the category ..... as made out in the show-cause notice, held that as the appellants were a body corporate coming within the meaning of this expression used in section 65(12) of the finance act, 1994 and were rendering 'equipment leasing services' to their distributors, they were liable to pay service tax on the amount collected towards the above ..... banking financial company or any other body corporate or any other person to a customer are liable to service tax under section 65(105)(zm). the expression 'any other person' appearing in section 65(105)(zm) of the finance act, 1994 is to be read ejusdem generis with the preceding words. the expression 'other financial services' appearing under .....