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 22 of about 242 results (0.111 seconds)

Shaf Broadcast Pvt. Ltd., Shri Vs. Commissioner of Customs (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(115)ECC178

..... . 20 lakhs. in addition, personal penalty of rs. 10.000/- each has been imposed upon the other two appellants in terms of the provision of section 112 of the customs act, 1962.2. as per facts on record appellants are engaged in importing and trading of various equipments, which are being supplied by them mainly to the ..... of this chapter, nor covered more specifically by a heading of any other chapter of the nomenclature, nor excluded by the operation of a legal note to section xvi or to this chapter. the principal electrical goods covered more specifically by other chapters are electrical machinery of chapter 84 and certain instruments and apparatus of chapter ..... to be classified under the said heading, even if they are solely and principally used with the broadcasting industry, by virtue of the said note 2(a) of section xvi. hence we are of the view that heading 84.71, specifically covers automatic data processing machines cannot be ignored and such goods cannot be classified under heading .....

Indian Rayon and Industries Ltd., Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(212)ELT358Tri(Bang.)

..... or 'purchase'. in the absence of such a definition in the notification, we have to go by the definition given in the central excise act. according to section 2(h) of the central excise act "sale' and 'purchase' with their grammatical variations and cognate expressions, to mean any transfer of the possession of the goods by one person ..... in these circumstances, the benefit of the notification cannot be extended. the appellants contended that the transaction amounts to "sale" in terms of section 2(h) of the central excise act. even though the appellants relied on 5 case-laws to press their point that the transaction amounts to sale/purchase, the commissioner has observed that ..... . (iii) the term 'purchase' has not been defined in the said notification. the expression 'sale' and 'purchase' have been defined in section 2(h) of the central excise act 1944 as "any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred .....

Protec Laboratories P. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STJ333CESTAT(Mum.)bai

..... an agent on payment of commission basis would not amount to providing services as 'clearing and forwarding agent' within the meaning of the definition of the expression under section 65(25) of the finance act, 1994. inasmuch as the issue stands decided by the larger bench decision of the tribunal, we set aside the impugned order and allow the appeal with consequential ..... of the principal, to the ultimate customer. consignment agent may not be even associated with the procurement of orders or does not directly deal with the sale purchase. he is acting on behalf of the principal and deals with the movement of the goods as per the direction of the principal. on the other hand commission agent is only concerned with .....

Sinhal Brothers Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... has no proprietory interest in any factory engaged in the spinning of yarn or weaving of fabrics". explanation ii. - unless otherwise specified in any rule made under section 3a of the central excise act, 1944 (1 of 1944), for the purposes of this notification the goods shall be deemed to have been manufactured or produced with the aid of a hot-air .....

Tnt India Private Limited Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)8STJ346CESTAT(Bang.)alore

..... same from the customers. if this position is to be altered, then the course open to the commissioner is to follow the procedure outlined in section 84 of the finance act, 1994. in terms of section 84, the commissioner may call for the record of a proceeding, which has been taken by ac or dc subordinate to him and pass suitable ..... ; siemens engg. & mfg. co. limited v. uoi and anr. , east india commercial co. ltd. v. cc 4. on behalf of the revenue, it was stated that under section 86 of the finance act 1944, an appeal can be filed if a person is aggrieved by the order/decision passed/made by the commissioner as an adjudicating authority. the letter dated 09 ..... given'. it is submitted that the impugned order dated 09.01.2006 is an 'order' as it satisfies the ingredients of an 'order' and, therefore, an appeal under section 86 of the act clearly lies before the tribunal. (v) the a.p. high court in divisional forest officer v. district judge, godavari district air 2002 ap 224, has examined the .....

Jetking Information Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STJ476CESTAT(Mum.)bai

..... training institute, computer training institute or a recreational training institute, to any persons from the whole of the service tax leviable thereon under sub-section (2) of section 66 of the said act. reading of the above notification clearly leads to the conclusion that the exemption provided is in respect of services relating to commercial training or ..... it is seen that the agreements between the appellant and their franchisees satisfy all the four requisites of the definition of 'franchise' as provided under section 65(47) of the act, and the appellant is liable to pay service tax on the said services.7. the appellants have also claimed the benefit of notification no.9 ..... under his brand name or trade name, in the same manner in which he himself was conducting the business. the definitions of franchisor under section 65(48) of the act, means "any person who enters into franchise with an franchisee and includes any associate of franchisor or a person designated by franchisor to enter .....

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 .....

Viswanath Sugars Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... section 11ac of the central excise act. the appellants were aggrieved over the order and approached the commissioner (appeals) for relief. the commissioner (appeals) in the said order has observed that the adjudicating authority has placed ..... in the manufacture of capital goods to the tune of rs. 4,48,983/- plus education cess of rs. 1528/-.he ordered recovery of the cenvat credit availed. interest under section 11ab was demanded. he imposed penalty equal to the duty demanded under rule 13(2) and 15(2) of cenvat credit rules 2002 and 2004 read with .....

Sipani Fibres Limited Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... or rule 3(4) of the cenvat credit rules, 2002. the notification no. 68/63-c.e. dated 4-5-1963 declaring applicability of section 121 of the customs act does not include the cenvat credit rules, 2002 in its ambit. penal provisions cannot be invoked by implication and an adjudicating authority cannot assume jurisdiction unless ..... bangalore.further, he absolutely confiscated the seized cash of rs. 10,04,000/- from the residence of shri rajkumar sipani, managing director of the company under section 121 of the customs act 1962. the appellants strongly challenge the findings in the impugned order. hence, they have come before this tribunal for relief.3. shri m.s. nagaraja ..... of the erstwhile central excise rules, 1944/rule 12 of the erstwhile cenvat credit rules, 2001/cenvat credit rules, 2002 with proviso to sub-section (1) of section 11a of the central excise act, 1944.the adjudicating authority, apart from confirming the duty demand of rs. 50,05,465/- equal penalty; and the interest under 11ab, .....