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: 2006 Page 1 of about 242 results (0.986 seconds)

Keltch Energies Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... which were within time period, impugned order holding that no need to resort to provisional assessment as revenue also claimed higher duty when price increased, upheld - section 11b of central excise act, 1944 (para 4).as rightly contended by the learned advocate the facts of mrf case relied on by the commissioner (a) are distinguishable. hence, following ..... considered as reduction in price which the commissioner. (b) jaiswal equipments and holdings pvt ltd. v. cce, raipur 2005 (185) e.l.t. 306.cce, nagpur v. orient explosives pvt. ltd. and ors. - vide final order no. a/1085-1088/wzb/2005.utkal polyweave indus. pvt. ltd. v. cce, bhubaneswar 2001 (136) e.l.t. 818 ..... appeal against order-in-appeal no. 684/2001-c.e., dated 15-11-2002 passed by the commissioner of central excise (appeals), bangalore.2. the appellants manufacture explosives, an excisable commodity. they supply the product to m/s. coal india ltd. and other public sector undertakings. the prices are fixed on the basis of tender and .....

Indian Aluminium Co. Ltd. Vs. Commissioner of C. Ex. (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(108)ECC128

..... ) is also not correct in rejecting the appeal holding that the communication of the dy. commissioner is not an appealable order. as held in the case of indian explosive limited (supra), communication of the dy. commissioner has to be treated as a decision or an order passed by the adjudicating, authority and the same is appeable. the ..... order by the dy.commissioner and hence, the appeal filed before the commissioner is entertainable. the learned counsel further submits that the tribunal in the case of indian explosives limited reported in 1991 (56) e.l.t. 583 in an identical situation has considered conveying a decision against a letter to be a decision or order ..... passed by the adjudicating authority and to be appeable under section 35 of the central excise act. the learned counsel submits that the matter has to go back to the original authority with a direction to take their letter dated 9-1 .....

The Commissioner of Central Vs. Gulf Oil Corporation Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... not sustainable. further the learned advocate pointed out that as per para 141 of the explosives act, 1884, there are certain requirements as under : 141. restrictions on sale of explosives - (1) no person shall sell any explosive to any person who is not authorized to possess such explosives under these rules. (2) no person shall sell, deliver or cause to be delivered ..... petrochemicals ltd v. commissioner of c. ex., chennai 2004 (167) elt 434 (tri. - chennai) wherein it has been held that removal of goods to r & d section for testing which is situated within factory compound and also marked in ground plan - nod duty is demandable.neelkamal plastics ltd. v. cce, noida wherein it has been held ..... as drugs could not be sold in market without compliance with rules ibid, the samples were not marketable and they were not liable to duty - sections 2 (f) and 3 of central excise act, 1944.j.k. industries ltd. v. cce, jaipur 2003 (156) elt 437 (tri del) wherein it has been held that samples of tyred .....

Shri Vishan Shamlal Milwani and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(109)ECC113

..... the goods. they did not have the capacity to manufacture the entire goods stated to have been clandestinely removed that their manufacture of fireworks is governed under the explosive act and so the production cannot be concealed and that they cannot work during night as electricity is not used in the premises as the heat generated by electricity can ..... possible for them to remove calendestinely finished goods valued at rs. 1.36 crores from the factory premises.10. as regards penalty it was submitted that penalty under section 11ac is not mandatory as has been held in a number of decisions and since no clandestine clearances have been effected the penalty is not imposable at all.11 ..... as in case of clandestine removal all facts cannot be similar and each case has to be judged on its own merits.15. as regards the mandatory penalty under section 11ac, we hold that the penalty is the maximum penalty provided and not equivalent penalty and we are inclined to reduce this penalty to rs. 5 lakhs only .....

Arti Impex Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the consignment does not contain any type of arms, ammunition, cartridges, shells, mines, radio active contaminated or any other explosive material. in the absence of such certificate the consignment was seized and confiscated under provisions of section 111(d) of the customs act, 1962 with an option to redeem the same on payment of fine of rs. 1,75,000/-. a penalty of .....

Kesari Steels Ltd., Kotdwar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC327

..... material is found in the consignment. this is not in dispute. the commissioner of customs found that the goods are liable for confiscation under section 111(d) of customs act, 1962 on the ground that the appellants have not produced pre-shipment certificate. therefore, the commissioner of customs, kandla in all the cases ..... and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise.4. in the present cases, importer did not furnish sale contract document, but however furnished pre-shipment certificate ..... 28 to the effect that: a) the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. waste/scrap/seconds/defective as per the internationally accepted parameters for such a classification. c) copy of the .....

Maini Industrial Consultants Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC498

..... the learned advocate pointed out that the above service would definitely fit into the definition of banking and other financial services, as provided in the finance act 2004 section 65(12) a, which reads as "the following services provided by a banking company or a financial institutions including a non-banking financial company ..... or marketing of service provided by the client". hence, this also comes under business auxiliary service. our attention was invited to the definition of business auxiliary services section no. 65 (19)(i) which reads as "promotion or marketing or sale of goods produced or provided by or belonging to the client. therefore, this ..... . the lower authority confirmed the amount demanded in the show cause notice and further demanded interest under section 75 of the finance act 1944.penalties were also imposed under sections 69, 76, 77 and 78 of the finance act 1994. the appellants challenged the order-in-original dated 31.8.2004 before the commissioner (appeals). .....

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 .....

Natural Stone Exports Ltd. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... act and rs. 20,000/- was imposed under section 11ac of the ce act 1944. the commissioner (a) in his order 17 ..... export obligation. she demanded customs duty of rs. 1,83,17,264/- on the goods imported by the appellants in terms of notification 13/81 and 53/97 read with section 28 and 72 of the customs act 1962. further, she confirmed central excise duty of rs. 98,95,350/- under notification no. 1/97 dated 4.1.95 read with ..... section 11a of the ce act 1944. she confirmed demand of interest under section 28/72 of customs act and section 11ab of ce act 1944. a penalty of rs. 10,000/- was imposed under section 117 of the customs .....

Ge India Technology Centre Pvt. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC38

..... followed in the case of abn granites v. cc, bangalore , where in it was held that in case of export oriented unit for the purpose of adjudication under section 122 of customs act, 1962 any matter against such 100% eou is to be adjudicated only after referring the same to the development commissioner. as regards the post-facto approval from the board .....