Array ( [0] => ..... the case and all the submissions of the appellants. it is a case in which duty was paid but release of scrap were delayed for examination from the point of explosives act. i find that the duty was paid on 1.11.96 and the first claim was filed on 1.5.97. the advocate has pleaded that as per the provisions ..... the madras customs house had to be thoroughly examined as the customs authorities had raised objection that the containers have to be opened and examined for any arms, ammunition and explosive materials. they submitted that had this objection been raised at the fist instance itself, at the time of filing of bill of entry they would not have paid duty prior ..... to such an inspection by the explosives department as required by the customs. they submitted that the delay has occurred because the customs department had approached the bomb detection cell and the delay by the ..... [1] => ..... longer res integra and the larger bench in the case of jeypee rewa cements vs cce raipur and madras cements vs cce hyderabad (supra) have already decided that explosives used in the mines for excavating quarry are not entitled for modvat credit since they are not used in the factory in or in relation to the manufacture of ..... elt 895 - high court of rajasthan.3. they have stated that in the following cases the hon'ble supreme court has admitted their appeal on the modvat credit on explosives:- he has also stated that the south zonal bench has referred the question of eligibility of modvat credit on capital goods to the hon'ble high court of andhra pradesh ..... final product. since explosives are used in mines, the larger bench held that explosives used in mines which are governed under the mines act are not entitled for modvat credit. similarly, the capital goods which are used in mines, no modvat credit can ..... [2] => ..... project, bandalamottu, andhra pradesh and at dariba mines, dariba, rajasthan. since the said explosives falling under chapter 36 of the central excise tariff were exempt from payment of duty vide notfn. no. 191/87-ce and 4.8.97 as amended by notification ..... by the process of blasting are then crushed, ground and then concentrated for direct reduction. 2.2 during the period from sep.'92 to june' 95 the appellants have procured explosives from m/s. idl chemicals ltd. (now m/s. idl indus. ltd.), sonaparbat, rourkela on payment of duty to be used in their mines at agnigundala lead ..... procurement of a raw material (lime stone) was only a process anterior to the commencement of manufacture of cement and therefore did not form part of manufacture-section 2(f) of central excise act, 1944". (para-15) 3. after hearing both the sides we find that the issue is directly covered by the earlier decision of the tribunal in ..... [3] => ..... larger period under section 11(a) of the c.e. act and had alleged that the assessee had manufactured and cleared insulated container, frp sheets, and refrigerating appliances without payment of duty and therefore they are required to be pay the same.2. respondents took the defence that they had purchased ms tank and fabricated it under the provisions of explosives act so as ..... [4] => ..... materials valued more than rs. 1.09 crores. it is the specific plea of the appellants that the inputs are supplied under licence under the explosives act and they are required to purchase only through governmental sources. this was explained by the managing partner when he was examined by the investigating officers. therefore ..... already discussed in detail that the managing partner in his statement before the investigating officers had admitted that he had not maintained any record required under explosives act. as already discussed in my findings, the central excise statutory registers such as form iv register and rg 23a has not been properly maintained by ..... that the affidavit is contrary to facts that the raw materials have not been fully accounted for. further as admitted by shri rajagopal, prescribed registers under explosives act have not been maintained. 30. with reference to the claim made during the personal hearing that the quantum of production of the assessee was consistent over ..... [5] => ..... valuation rules, @ us $ 1.12 per kg. and assessed to duty accordingly; (c) the appellants did not contest the proposal to charge interest on duty amount under section 28ab of the customs act. they were liable to pay interest on the delayed payments of duty as, by gross misdeclaration of description and value of the goods, they had short-paid duty ..... of the goods. in this connection, ld. counsel relied on the following case law :akbar badruddin jiwani v. collector of customs [1990 (47) e.l.t. 161 (s.c.)]indian explosives ltd v. collector of customs [1992 (60) e.l.t. 111 (cal.)] relying on the tribunal's decision in nirmal surekha and ors. v. cc [2001 (132) e.l ..... the provisional assessment of the goods. it was the date of finalisation of provisional assessment that was even the starting point of limitation for any demand of duty under section 28 of the act on the basis of the finalised assessment. he cited the tribunal's decision in asha printery v. cc, bombay [2000 (116) e.l.t. 474] in ..... [6] => ..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the ..... [7] => ..... driven away; that it is thus apparent that the main function of the impugned equipment is to prepare a hazardous and highly explosive mixture and transferring the same into a blasting hole; that a bmds can very well function without having mounted on a chasis; that it is clear from show cause ..... central excise duty is invocable.2. shri naveen mullick, learned advocate, submitted that bmds is an equipment to mix more than two chemical ingredients which on mixture becomes explosive; that chasis mounted bmds is then driven to the coal field site near the blasting hole and the prepared mixture is transferred into the blasting hole and bmds is ..... demanding the duty for the period from 11-6-96 to 22-8-97 the entire period is beyond the normal period of 6 months specified in section 11a(1) of the central excise act at the relevant time. in view of our findings that there was no suppression extended period of limitation is not invokable. accordingly the demand of ..... [8] => ..... which were used to clear the goods to subsidiaries of m/s cil without payment of duty; that the assesses had resorted to clandestine removal of goods (explosives) by using the parallel invoices and that though the assessee had received full payment including the central excise duty from cil, but the amount of central excise ..... of m/s coal india ltd., (hereinafter refers to m/s cil). it was observed that the party had received full payment for the value of these explosives including the central excise duty but the duty was never deposited with the central excise department. accordingly, the proceedings were initiated against them and they were issued a ..... everything. he has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. he has also observed that the assessee cannot ..... [9] => ..... which is not included in the assessable value of the final product under section 4 of the act". thus, the legal requirement is that the cost of the packing material should be included in the assessable value. this is a question of fact and practice. the ..... this apprehension of the revenue is not based on facts inasmuch as the assessee monitors the use of the container very carefully in view of its high value and the explosive nature of the goods it contained.3. the prohibition relating in respect of taking credit on packing materials under rule 57a is in respect of "packing materials the cost of ..... [10] => ..... collector by virtue of the inclusive definition. it is to be noted that corresponding section in the customs act, viz., section 122 also does not make any mention of 'additional collector'. this is obviously for the reason, that on account of the definition, he becomes ..... for all purposes.81. we are also of the firm view that there is no contradiction between this interpretation vis-a-vis provisions of section 37a of the act, because this section speaks of delegation of powers to subordinate authorities and 'additional collector' did not have to be mentioned therein, having been equated to the ..... collector'.31. the controversy, however, revolves round the fact as to how this definition in the rules pertains to the collector as understood by the act, particularly section 33 thereof, which has reference to power of 'adjudication'.32. we have had propounded before us two absolutely contradictory views in this regard. whereas the ..... [11] => 1. this is a revision application (hereinafter called "appeal") filed before the central government which under section 35p of the central excites and salt act, 1944, stands transferred to this tribunal to be disposed of as if it were an appeal presented before the tribunal.2. this case relates to the classification of 17 varieties ..... [12] => ..... to entitle the appellants to remission of duty. we observe that the provisions under rule 147 of the central excise rules, 1944 are distinguishable from those of section 23 of the customs act. under rule 147, remission is permissible on warehoused goods lost or destroyed by unavoidable accident. besides, the remission of duty is discretionary with the collector. on ..... by the honourable delhi high court in the aforesaid case.they have also pointed out that it is only now with the finance bill of 1983 that section 23 of the customs act is being amended and hence their case is fully covered by the ratio of the delhi high court. they seek support also from bindra's interpretation ..... case as one falling under rule 160 and demanding duty under rule 9(2) is not correct. in support of their contentions, they have relied on section 23 of the customs act, that provisions of which are analogous to those of rule 147 of central excise rules, 1944 and they further submit that the ratio of the delhi high ..... [13] => ..... seen that on the dates of removal the two tugs were not in a fully manufactured condition and therefore they were not chargeable to duty in terms of section 3 of the act. the principle of not charging duty on fully manufactured goods which come within the purview of excise for the first time, is that these are not ..... rule 11. i am aware that during the period in question there were no corresponding restrictions on the department as now imposed under sub-section (5) of section 11b of the central excises and salt act, 1944. these have been brought into existence from 17-11-1980 as observed above and they do not have retrospective effect.they abundantly make ..... provided the other conditions of item 68 are satisfied. the most important condition is that the goods should have been manufactured in a factory defined under section 2(m) of the factories act. applying this criterion to the two tugs in question it is seen that they were removed from the dockyard before the critical date viz. 1-3 ..... [14] => ..... gold. he also admitted that a person can own, possess, hold or control these articles within the limit prescribed by clause (a) of sub-section (5) of section 16 of the act without any declaration being filed. his contention further was that even when a person possessed both articles and ornaments, he could not possess gold articles in ..... excess of the limits prescribed by clause (a) of sub-section (5) of section 16 of the act. he submitted that the limitation on weight of articles owned, possessed, held or controlled by a person, specified in sub-clause (a) was the ..... confiscation of 86 sovereigns, redemption fine of rs. 12,000/- and personal penalty of rs. 500/- against each of the appellants.13. under sub-section (1) of section 16 of the gold (control) act, 1968 'every person who owns, or is in possession, custody or control of, any article or ornaments is required to make, a declaration in ..... [15] => ..... to some exceptions, not germane for the present purpose ; [rule 9(1)]; (b) the manufacturer is bound to pay on written demand within the period specified in sec. 11-a of the act, the leviable duty, in respect of goods removed from the place of manufacture, in contravention of rule 9(1) [rule 9(2)]; (c) in any case ..... are identical.7. on the various submissions made and even otherwise it appears to regard to the questions mooted in l(a) supra, that- (a) section 2(f) of the act defines "manufacturer" to include any process incidental or ancillary to the completion of a manufactured product and proceeds further to lay it down that the word "manufacturer ..... output of all the factories belonging to a "manufacturer". he us in further drew our attention to the inclusive definition of the word "manufacturer" in section 2(f) of the act and argued that in accordance with the said definition a person on whose behalf goods are manufactured is also a manufacturer. he submitted that the separate existence ..... [16] => ..... is not eligible to the benefit of the bunkers at concessional rates as claimed by the appellants. their plea that indian waters as defined under section 2(27) of the customs act includes only territorial waters is not helpful to them as this would still not determine the question as to whether the lajpatrai was a vessel on ..... for the purpose of excise notification this phrase has to be interpreted as understood by a common person. the "foreign going vessel" had been defined in section 2(21) of the customs act and this definition also cover vessels, engaged in fishing or other operations outside the territorial waters of india or any vessels proceeding to a place outside ..... excise and the rebate claim under notification no. 232/67-central excises, dated 9.10.1976. only certain provisions of the customs act had been made applicable to the central excises and salt act under section 12 and the notification no. 68/63-c.e., dated 4.5.1963 as amended. since the definition of foreign going vessel ..... [17] => ..... by cafi.14. we accordingly hold that there being no contumacious conduct which could be attributed to the appellant, within the purview of the proviso to section 11-a of the act, only the normal period of six months for the issue of show cause notice was available for purpose of examining the question of excisability of the goods ..... the demand-cum-show cause notice dated 3rd of march, 1982 in respect of duty payable in june-july, 1981 was clearly barred by limitation as stipulated under section 11-a of the act and, secondly - which was independent and alternative contention, - that the process of manufacture employed for converting the waste into fibre did not involve re-cycling and ..... was, therefore, proposed to recover duty amounting to rs. 9,25,177.50 in respect of the period during june 1981 to july 1981 under proviso to section 11-a of the act and the rules and also to impose penalty under rule 173(q) of the rules for contravention of the provisions of the rules mentioned above.5. the ..... [18] => ..... dated 19-1-1978 passed by the appellate collector of customs, bombay has been transferred by the government of india to the tribunal for disposal in terms of sec. 131b(2) of the customs act, 1962.2. four consignments of transformer bushings were imported under bills of entry nos. 2538/100 dated 28-2-1977, 2668/30 & 32 dated 7-3- ..... as insulators designed for use in electrical transmission system under 85.18/27 (7). shri sunder rajan, on the other hand, drew the tribunal's attention to note 2 to section xvi of the tariff. according to this, parts of machines should fall outside heading 85.18/27, if they are to be classified under any other heading of this chapter ..... being manufactured which was to stop up current generated at 50 kv to 132 kv for transmission and to step it down to 6.5 kv for distribution. the bushing acts as a terminal for entry and exit of the current, as evident from the literature. he disagreed with the appellate order that these bushings are part of high voltage circuit ..... [19] => ..... assistant collector had held that ownership of the gold belongs to shri hindurao ganpatrao pawar from whom it was recovered in view of the provisions of section 99 of the act. finding of the asstt. collector as to the ownership of the gold appears at page 14 of his order. the learned departmental representative has submitted ..... in the backgrounds of statutes which do not deal with property rights but deal with professional conduct and morality. the words "persons aggrieved" in sections 37 and 38 of the advocates act are of wide import and should not be subjected to a restricted interpretation of possession or denial of legal rights or burdens or financial interests ..... hindurao g. pawar, shri mahadeo y. ghodke and smt.padmavati s. ghodke recorded on 7.1.82 are very relevant. these were recorded under section 63 of the gold (control) act and art admissible statements. tampering of voucher nos. 534 and 536 which have not been contradipted by the appellant clearly shows that it is an afterthought ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Old - Court Customs Excise and Service Tax Appellate Tribunal Cestat - Page 7 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat Page 7 of about 3,890 results (0.104 seconds)

Jul 20 2001 (TRI)

M/S Raipur Abrsives (P) Ltd. Vs. Cce, Chennai-iii

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

..... the case and all the submissions of the appellants. it is a case in which duty was paid but release of scrap were delayed for examination from the point of explosives act. i find that the duty was paid on 1.11.96 and the first claim was filed on 1.5.97. the advocate has pleaded that as per the provisions ..... the madras customs house had to be thoroughly examined as the customs authorities had raised objection that the containers have to be opened and examined for any arms, ammunition and explosive materials. they submitted that had this objection been raised at the fist instance itself, at the time of filing of bill of entry they would not have paid duty prior ..... to such an inspection by the explosives department as required by the customs. they submitted that the delay has occurred because the customs department had approached the bomb detection cell and the delay by the .....

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Aug 17 2001 (TRI)

M/S the India Cements Ltd. and M/S Vs. Commissioner of Central Excise,

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

Reported in : (2000)LC345Tri(Chennai)

..... longer res integra and the larger bench in the case of jeypee rewa cements vs cce raipur and madras cements vs cce hyderabad (supra) have already decided that explosives used in the mines for excavating quarry are not entitled for modvat credit since they are not used in the factory in or in relation to the manufacture of ..... elt 895 - high court of rajasthan.3. they have stated that in the following cases the hon'ble supreme court has admitted their appeal on the modvat credit on explosives:- he has also stated that the south zonal bench has referred the question of eligibility of modvat credit on capital goods to the hon'ble high court of andhra pradesh ..... final product. since explosives are used in mines, the larger bench held that explosives used in mines which are governed under the mines act are not entitled for modvat credit. similarly, the capital goods which are used in mines, no modvat credit can .....

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Aug 22 2001 (TRI)

Commissioner of Central Excise Vs. Hindusthan Zinc Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(145)ELT388Tri(Kol.)kata

..... project, bandalamottu, andhra pradesh and at dariba mines, dariba, rajasthan. since the said explosives falling under chapter 36 of the central excise tariff were exempt from payment of duty vide notfn. no. 191/87-ce and 4.8.97 as amended by notification ..... by the process of blasting are then crushed, ground and then concentrated for direct reduction. 2.2 during the period from sep.'92 to june' 95 the appellants have procured explosives from m/s. idl chemicals ltd. (now m/s. idl indus. ltd.), sonaparbat, rourkela on payment of duty to be used in their mines at agnigundala lead ..... procurement of a raw material (lime stone) was only a process anterior to the commencement of manufacture of cement and therefore did not form part of manufacture-section 2(f) of central excise act, 1944". (para-15) 3. after hearing both the sides we find that the issue is directly covered by the earlier decision of the tribunal in .....

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Nov 01 2001 (TRI)

Commissioner of Central Excise, Vs. South India Cabonic Gas

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

..... larger period under section 11(a) of the c.e. act and had alleged that the assessee had manufactured and cleared insulated container, frp sheets, and refrigerating appliances without payment of duty and therefore they are required to be pay the same.2. respondents took the defence that they had purchased ms tank and fabricated it under the provisions of explosives act so as .....

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Jan 22 2002 (TRI)

K. Rajagopal Vs. Commissioner of Central Excise,

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

Reported in : (2002)(81)ECC182

..... materials valued more than rs. 1.09 crores. it is the specific plea of the appellants that the inputs are supplied under licence under the explosives act and they are required to purchase only through governmental sources. this was explained by the managing partner when he was examined by the investigating officers. therefore ..... already discussed in detail that the managing partner in his statement before the investigating officers had admitted that he had not maintained any record required under explosives act. as already discussed in my findings, the central excise statutory registers such as form iv register and rg 23a has not been properly maintained by ..... that the affidavit is contrary to facts that the raw materials have not been fully accounted for. further as admitted by shri rajagopal, prescribed registers under explosives act have not been maintained. 30. with reference to the claim made during the personal hearing that the quantum of production of the assessee was consistent over .....

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Apr 03 2002 (TRI)

H.B. Fibres Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC389

..... valuation rules, @ us $ 1.12 per kg. and assessed to duty accordingly; (c) the appellants did not contest the proposal to charge interest on duty amount under section 28ab of the customs act. they were liable to pay interest on the delayed payments of duty as, by gross misdeclaration of description and value of the goods, they had short-paid duty ..... of the goods. in this connection, ld. counsel relied on the following case law :akbar badruddin jiwani v. collector of customs [1990 (47) e.l.t. 161 (s.c.)]indian explosives ltd v. collector of customs [1992 (60) e.l.t. 111 (cal.)] relying on the tribunal's decision in nirmal surekha and ors. v. cc [2001 (132) e.l ..... the provisional assessment of the goods. it was the date of finalisation of provisional assessment that was even the starting point of limitation for any demand of duty under section 28 of the act on the basis of the finalised assessment. he cited the tribunal's decision in asha printery v. cc, bombay [2000 (116) e.l.t. 474] in .....

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Apr 19 2002 (TRI)

Collector of C. Ex., Jamshedpur Vs. Hindustan Copper Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)LC868Tri(Kol.)kata

..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the .....

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Sep 27 2002 (TRI)

indcon Projects and Equipments Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT328TriDel

..... driven away; that it is thus apparent that the main function of the impugned equipment is to prepare a hazardous and highly explosive mixture and transferring the same into a blasting hole; that a bmds can very well function without having mounted on a chasis; that it is clear from show cause ..... central excise duty is invocable.2. shri naveen mullick, learned advocate, submitted that bmds is an equipment to mix more than two chemical ingredients which on mixture becomes explosive; that chasis mounted bmds is then driven to the coal field site near the blasting hole and the prepared mixture is transferred into the blasting hole and bmds is ..... demanding the duty for the period from 11-6-96 to 22-8-97 the entire period is beyond the normal period of 6 months specified in section 11a(1) of the central excise act at the relevant time. in view of our findings that there was no suppression extended period of limitation is not invokable. accordingly the demand of .....

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Oct 22 2002 (TRI)

Rajasthan Explosives and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC85

..... which were used to clear the goods to subsidiaries of m/s cil without payment of duty; that the assesses had resorted to clandestine removal of goods (explosives) by using the parallel invoices and that though the assessee had received full payment including the central excise duty from cil, but the amount of central excise ..... of m/s coal india ltd., (hereinafter refers to m/s cil). it was observed that the party had received full payment for the value of these explosives including the central excise duty but the duty was never deposited with the central excise department. accordingly, the proceedings were initiated against them and they were issued a ..... everything. he has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. he has also observed that the assessee cannot .....

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Nov 12 2002 (TRI)

Gujarat Alkalies and Chemicals Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT202Tri(Mum.)bai

..... which is not included in the assessable value of the final product under section 4 of the act". thus, the legal requirement is that the cost of the packing material should be included in the assessable value. this is a question of fact and practice. the ..... this apprehension of the revenue is not based on facts inasmuch as the assessee monitors the use of the container very carefully in view of its high value and the explosive nature of the goods it contained.3. the prohibition relating in respect of taking credit on packing materials under rule 57a is in respect of "packing materials the cost of .....

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