Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat Year: 2003 Page 6 of about 225 results (4.532 seconds)

Neer Shree Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(161)ELT418TriDel

..... the factory and not for the manufacturer.the tribunal in the said decision did not agree with the contention of the revenue that in terms of section 6 of the central excise act read with rule 174 of the central excise rules, 1944, the central excise licence is granted to a manufacturer who is engaged in the manufacturer ..... goods were used in their factory and not in the factory premises of m/s mangalam cement ltd. as per the definition of the factory under section 2(e) of the central excise act, 'the factory' means any premises including the precincts thereof. certainly, any premises of another factory cannot be treated as precincts of the appellant factory. ..... modvat credit of the duty paid on the capital goods, it is essential that the same is used within the factory of the manufacturer. as per section 2(e) of the central excise act, "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein .....

Kesoram Rayon Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(162)ELT620Tri(Kol.)kata

..... were modvated can be demanded or not, even if the waste and scrap had not arisen during manufacture of the excisable products. (d) whether interest and penalty under sections 11ab and 11ac respectively are sustainable in this case.6. before we proceed to answer the above questions, it is necessary to appreciate rule 57s. the relevant portion of ..... the present impugned order as noted above against which the party has come in appeal. in the grounds of appeal they have inter alia stated that: (a) proviso to section 11a(1) cannot be invoked in this case as none of the conditions precedent for invoking the proviso was satisfied. (b) the demand for duty on the waste ..... rs. 42,59,512/- on the assessee under the provisions of section 11(a)(1) of the central excise act, 1944. he has also imposed penalty equal to the duty amount under the provisions of section 11ac besides ordering the assessee to pay interest under section 11ab of the act.2. brief facts of the case are that the appellants herein are .....

Premier Glass Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT90Tri(Mum.)bai

..... serve the purpose of a mirror, as it would be only a glass. therefore, the process, which is carried out, is certainly amounts to manufacture in view of section 2f of central excise act, 1944." 3. despite the valiant efforts of the departmental representative, we are unable to see as correct anything in the conclusion of the commissioner (appeals). it is common .....

Seagram Manufacturing Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(87)ECC638

..... disposed of by the hon'ble high court on 27.8.2001. relevant portion of the order is extracted below: "notice issued under section 28 and section 111 of the customs act, 1962 (in short the act) is assailed in this writ petition. learned solicitor general, on instructions submits that the notice may be treated to be one for the ..... purpose of finalisation of the assessment in terms of section 18(2) of the act." the writ petition was disposed of on the basis of the above submission made by the learned solicitor general.6. in the meantime, a second show ..... they were importing goods from joseph e seagram & sons, scotland, a related party. the goods were cleared on the basis of provisional assessment in terms of section 18 of the customs act, 1962. thereafter the dri conducted certain inquiries and a show cause notice dated 19.12.2000 was issued covering 186 bills of entry during the period january .....

S.V. Electricals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(155)ELT534TriDel

..... proposition that the board's circular should also be taken to have ruled out the molybdenum wire being considered as an 'appliance'. the instruction of the board under section stb of the central excise act is binding on the revenue as held by the apex court in the judgments cited by the id. counsel. the ruling given by the constitution bench of ..... language as well as in s.b. sarkar's book "words and phrases of excise & customs" 3rd edition. the dr also referred to the meaning of the term 'tools' under section 60(1)(b) of the code of civil procedure as interpreted by the madras high court in the case of t.r. punnavanam pillai v. v. muthuswami achari [air 1962 .....

Tata Iron and Steel Company Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(88)ECC751

..... elt 328 has held that fabrication of steel structures and roofing systems by process of drilling, welding and fastening does not amounts to manufacture within the meaning of section 2(f) of the act. in view of the above discussion, we are of the considered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present ..... to same amount of penalty under rule 173q (1), rules 9(2) and 52a of the ce rules, 1944. he has also ordered for charging interest under section 11ab/11aa of the act. he has also confiscated the goods viz. staircases weighing 590.583 mts valued at rs. 1,10,91,848.36 with option to redeem the same on payment ..... wherein it was held that fabrication of steel structures and roofing systems by process of drilling, welding and fasting does not amount to manufacture, within the meaning of section 2(f) of the ce act.ujagar prints v.uoi, 1988 (18) ecc 435 (sc) : 1988 (38) elt 535, pawan biscuits ltd. v.cce, 2000 (70) ecc 653 (sc) : 2000 (120) .....

Essar Steels Limited, Shashi N. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... sub-rule (2) of rule 9 and in particular, clause (a) thereof reads as under: "(2) for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at ..... said decision. their lordships have categorically held that the price at which the imported goods are ordinarily sold should be the basis for valuation under section 14(1) of the act. ordinarily demurrage is not payable. only in extraordinary circumstances where delay in discharging the goods from the ship occurs, demurrage becomes payable. such ..... extraordinary circumstances are not falling within the purview of section 14(1) of the act.panchmahal steel ltd. v. collector of customs - 1998 (101) elt 399 (tribunal) took the view that demurrage charges, which are paid on account .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... ) or where such goods are not sold to such dealers, to dealers (being related persons), who sell such goods in retail --".54. the definition of a manufacturer under section 2(f) of the act at the material time included any person who engaged in the production or manufacture of excisable goods and also one who hired labour in the production or manufacture ..... of such goods.55. the charge in the show cause notice does not claim relationship in terms of section 4 of the act, between jre and bil but makes out bil as the manufacturer denying the independent existence of jre by calling them a dummy.56. as against the charge in ..... .o.i [1988 (38) e.l.t. 535 and 1989 (39) e.l.t. 493] where the job worker was held to be the manufacturer in terms of section 2(f) of the act and the basis of assessment of the goods cleared by him to the principal manufacturer was determined as the sum total of cost of raw materials, cost of .....

Essar Steels Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT42Tri(Mum.)bai

..... sub-rule (2) of rule 9 and in particular/ clause (a) thereof reads as under : "(2) for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at ..... said decision. their lordships have categorically held that the price at which the imported goods are ordinarily sold should be the basis for valuation under section 14(1) of the act. ordinarily demurrage is not payable. only in extraordinary circumstances where delay in discharging the goods from the ship occurs, demurrage becomes payable. such extraordinary ..... circumstances are not falling within the purview of section 14(1) of the act.panchmahal steel ltd. v. collector of customs - 1998 (101) e.l.t. 399 (tribunal) look the view that demurrage charges, which are paid .....

Commr. of C. Ex. Vs. Electronics Corp. of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(161)ELT252Tri(Bang.)

..... the buyer are two separate companies, they cannot, than (sic) anything more, be 'related persons' within the meaning of clause (c) of sub-section (4) of section 4 of the act is not the universal application." we have difficulty, for the reasons already stated, in accepting as correct this sentence. it appears to have been so ..... fides and without prejudice to all the earlier submissions) as against the hon'ble government's permissible gross price difference enunciated in terms of section 4a of the central excise act which ranges from 54% to 100% as between the first and final sale points and such a gross price difference when expressed in terms ..... construction whereby transactions between holding and subsidiary companies alone are subjected to the rigours of the application of 'related person' concept under section 4(4)(c) of the c.e., act by virtue of the inclusive nature of the definition roping in the transactions between holding and subsidiary companies and not otherwise within the realm .....