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 17 of about 242 results (0.270 seconds)

Apsara Metallica Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... chemicoat ltd. 1997 (94) e.l.t. a155 (s.c.) and (ii) rexor india ltd. by the supreme court on 17-8-1996. since section 3 of the central excise act, 1944 which brings the levy of duty did not undergo any change before or after 28-2-1986, the introduction of ceta, 1985, the decision arrived in the ..... is manufactured, lacquering is also undertaken, the taxable event in such cases would arise after the lacquered film is obtained. this is in view of the definition in section 2(f) which mandates that manufacture shall be treated as complete only when all process incidental or ancillary to the completion of the manufactured product have been undertaken. (d ..... tariff will not alter the position, as regards manufacture arrived on the issue of lacquering of plastic films, metallised or otherwise. the absence of a chapter note or section note under chapter 39 or chapter iv of the ceta, 1985 bringing in a specific activity of lacquering as manufacture would support this interpretation to arrive at a .....

Konark Met Coke Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the power plant.10. after hearing both sides and considering the material on record, it is found and held that on consideration of the definition of factory under section 2(e) of the act, and the guidelines of cbec issued in this connection, the fact of coke oven plant and power plant of kmcl located at different cites i.e. not inside ..... appellant. consequent upon obtaining the registration certificates, deleting power plant portion, the appellant filed correspondence with the department for carrying out necessary modification contending that the said plants are two sections of the same manufacturing unit and that the electricity were essentially required for carrying out their manufacturing activity. the following data chart in this case is relevant:19.7.99 .....

Commissioner of Customs Vs. Maurya Export House

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... fit within 15 days.3. revenue is aggrieved over the impugned order on the following grounds. (i) after the amendment of section 128a(3) of the customs act, 1962 by section 110 of the finance act, 2001 remand power earlier available with the commissioner of customs (appeals) has conspicuously been withdrawn. this issue has been covered in ..... and unsustainable for the following reasons: (a) these do not arise from the findings/order in the oio and are therefore extraneous. (b) under section 61 of the customs act, 1962, the power to permit extension of warehousing period whether for re-export or for whatever reasons, was earlier vested in the chief commissioner of customs ..... the cross-objections, they urged the following points. (a) the commissioner of customs (a) still has power of remand after amendment to section 128a(3) of the customs act, 1962 by finance act, 2001. the apex court in the case of uoi v. umesh dhaimode has observed that the law vests with the appellate authority with power .....

Indian Hotel Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT439Tri(Mum.)bai

..... implement the scheme of the government of india viz epcg scheme would have to be read harmoniously & on the benefits allowed. a notification under section 25 of the customs act has two stipulations. the first stipulation is the satisfaction of the central government for the need to exempt and the second one is ministerial in nature i.e. of the .....

Johnson Matthey India Pvt. Ltd. Vs. Commr. of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)8STT501

..... assistance along with the technical information provided to the appellants makes it as a taxable service which is squarely covered under the definition provided under clause (31) of section 65 of the finance act. the trade notice issued by the commissioner of central excise, new delhi, on 4-7-1997 has widened the scope of the services rendered by the consulting engineers .....

German Remedies Ltd. and G.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... patent or proprietary medicament. in terms of this explanation, patent or proprietary medicines has the same meaning as in clause (h) of section 3 of the drugs act, 1940. clause (h) of section 3 of the drugs act, 1940 defined patent and proprietary medicament as under: patent or proprietary medicine means a drug which is a remedy or prescription prepared ..... . a.d. divelkar air b6.2 in that case, the hon'ble supreme court was concerned with the interpretation of definition of "retrenchment" contained in section 2(oo) of industrial dispute act. the supreme court held that in ordinary acceptation, retrenchment connotes that the business itself is being continued, but a portion of the staff or labour are ..... show cause notice is clearly based on a change of opinion on the part of the department. however, such change of opinion is not covered by proviso to section 11a. d.3 it is clear from the letter dated 2.4.98 that the acetyl salicylic acid tablets claimed as generic product from 2.4.98 was .....

Shiva Travels Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STT75

..... scheme operator, in relation to renting of cabs, is covered by sub-clause (o) of clause 105 of section 65 of the said act. though no licensing requirement is incorporated in the same for the purpose of service tax, the concept of rent-a-cab under the scheme is required to be ..... licensees under the scheme and therefore, they are not rent-a-cab operators. as per the definition of rent-a-cab scheme operator under clause (91) of section 65 of the finance act, 1994, rent-a-cab scheme operator means, any person engaged in the business of renting of cabs. taxable service provided to any person, by rent-a-cab ..... it was submitted that the cabs were not rented but the operators themselves, through their drivers, were plying the cabs and retaining custody thereof.5. under section 75 of the motor vehicles act, 1988, the central government is empowered to enact a scheme for the purpose of regulating the business of renting of motor cabs or motor cycles to persons .....

Delhi Public School Society Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STT5

..... in the result, the impugned order has demanded service tax amounting to rs. 58,92,297/- + rs. 48,814/- besides imposing penalties under various sections of the act for suppressing the value of taxable services and for their various omissions and commissions, as pin-pointed therein.3. the learned counsel for the appellants submits that ..... the department reiterates the various contentions made in the impugned order by the commissioner particularly in respect of the four "limbs" of clause (47), section 65 of the finance act. reading out each of them as such, he co-relates the various clauses of the agreement to show that the appellants have been rendering ..... that they had provided franchise services for running schools. the id. commissioner had gone into the definition of franchise as given under clause (47) of section 65 of the finance act, 1994. the four "limbs" on which this definition rests reads thus: (i) franchisee is granted representational right to sell or manufacture goods or to .....

Commissioner of Central Excise Vs. Gemini Industries and Imaging

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

Reported in : (2007)(114)ECC177

..... period 1993-94 to 1997-98 and as to why penalty should not be imposed on them under rules 173q, etc. of the central excise rules, 1944 and section 11ac of the central excise act. the respondents contested the show-cause notice by submitting that the chemical preparations, being not marketable on account of limited shelf-life, were not excisable and that .....

United Telecom Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... which is not received, so as to determine the price actually received.5. we have gone through the records of the case carefully. in the context of old section 4 of the central excise act, 1944, the tribunal in the case of cce, calicut v. bpl telecom 2003 157 e.l.t. 35 (tri.-bang.) has held that liquidated damages for delayed ..... the customer for delayed delivery of goods. hence it is not an abatable discount from the transaction value as per section 4(3)(d) of central excise act, 1944. the lower authority rejected the refund claim under section 11b of the central excise act, 1944. the appellant was aggrieved and he approached the commissioner (appeals). the commissioner (appeals) upheld the order of the lower .....