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 25 of about 242 results (0.221 seconds)

Dec 27 2006 (TRI)

Stumpp, Scheule and Somappa Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Dec-27-2006

Reported in : (2007)(212)ELT118Tri(Bang.)

..... , at the time nearest to the time of removal of goods under assessment. therefore, he has confirmed the differential duty and imposed penalty of rs. 10 lakhs under section 11ac of the ce act.2. the appellants' contention is that what was cleared by them were semi-finished goods to their own units. the findings rendered by the commissioner in the impugned ..... the sister unit many other processes are undertaken and a complete product emerges. an incomplete product emerges as a complete product in the sister unit. the appellants have quoted relevant section note, wherein it is stated that the processes by which an incomplete item becomes a fully manufactured item amounts to process of manufacture. hence, here is a case where excisable .....

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Dec 28 2006 (TRI)

T.N. State Trans. Corpn. Vs. C.C.E.

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

Decided on : Dec-28-2006

Reported in : (2007)6STR322

..... the appellants to suit the requirement of staff of bhel. the tour operator service has been re-defined effective from 10- 9-2004 in terms of section 65(115) of the finance act. as per the revised definition "tour operator means any person engaged in the business of planning, scheduling, organizing or arranging tours (which may include ..... similar services) by any mode of transport and includes any person engaged in the business of operating tourist vehicle covered by a permit granted under the motor vehicles act 1988 (59 of 1988) or the rules made thereunder". the commissioner found that from 10-9-2004 onwards any person engaged in the business of planning, scheduling ..... and penalty @ rs. 100 per day for the delay in payment of the tax due under section 76. the order also had demanded interest at the appropriate rate under section 75 of the finance act 1994. in the impugned order the commissioner (appeals), trichy has affirmed the demand of tax and the penalties imposed in the original order .....

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