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 4 of about 242 results (2.490 seconds)

Sparklean Pvt. Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(109)ECC408

..... various types of chemicals used for cleaning by domestic and industrial consumers. the chemicals meant for domestic use were cleared on payment of duty under section 4-a of the central excise act 1944. revenue proceeded against the appellants on the ground that the goods in question were governed by the standards of weights and measures ..... act 1976 and consequently duty is liable to be discharged under provisions of section 4-a of the ce act. therefore, differential duty of rs. 1,24,600/- was demanded by the original authority. the commissioner(appeals) ..... was no intention to evade payment of duty. hence, penalty is not sustainable. 6. since payment of duty itself is not sustainable, levy of interest under section 11ab, is also not sustainable.4. learned sdr reiterated the orders of the lower authorities. we have gone through the records of the case carefully. the package .....

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 .....

Sun Aluminium Extrusions Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC483

..... the hand of procedures 2004-2009 as amended by public notice no. 16/2004-2009 dated 15.10.2004 and therefore are liable for confiscation under section 111(d) of the customs act 1962.further, he held that the goods would be classifiable under 76020090 and not as claimed by the importer under 76020010. the consequence of the ..... the specified ports only. but the ministry's circular 56/2004 talks about clearance also. the circular and the public notice were issued in the wake of some explosion at the premises of the scrap importer at ghaziabad resulting in the death of 10 persons. in view of the above position, restriction was imposed on the import ..... were ignorant of the import policy. moreover all their declarations are based on the documents supplied by the exporter. in these circumstances, even though imposition of penalty under section 112(a) is justified in view of the confiscation of the offending goods, the quantum should be decided keeping in view the fact that there is no malafide. .....

Trilux Electronics Inc. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC102

..... the warehouse which is bonded and the crucial date for payment of duty would be the date of actual removal of goods from the warehouse in terms of section 15(1)(b) of customs act 1962. the appellant contended that in an identical situation this bench in the case of cc, bangalore v. infosys technologies ltd. has also held that no duty ..... of duty on capital goods at this stage is rather premature. the 100% eou is a bonded warehouse in terms in the scheme of 100% eou and also the customs act. it is well settled that duty has to be paid on warehouse goods only at the time of clearance from the warehouse. the lower authorities' view that duty is payable .....

Mr. A.P. Sales and Vasudev A. Naik Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... act xlv of 1860, section 52; act ix of 1908, section 2(7); act x of 1897, section 3(20); bengal act i of 1899, section 3(17); bombay act i of 1904, section 3(20), burma act i of 1898, section 2(25) e.b. & a. act i of 1909, section 5(21); madras act i of 1891, section 3(11); punjab act i of 1898, section 2(22); u.p. act i of 1904, section ..... of appeal, filed by the revenue, only highlights the dereliction of the duty by the respondents which is not sufficient for imposing penalty under section 114 of the customs act. the learned advocate has emphasized that there is no allegation or proof of consideration having been demanded by the respondents or paid or supposed to ..... and inspector of customs & central excise vascodama range. they have been imposed with penalty of rs. 25,000/- and rs. 15,000/- in terms of section 114 (i) of customs act. the main person against whom the demands have been confirmed is globe fashions (exim) india, goa. during the period , the said party filed shipping bills .....

Bata India Limited Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... to labour problem, it is seen that they were functioning from the premises of one of their job workers with the permission of the commissioner. as per section 2(f) of the central excise act, the word "manufacturer" shall include not only a person who employs hired labour in the production or manufacture of excisable goods but also any person who engages .....

indorama Synthetics Ltd. Vs. Ccex

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC303

..... factory' defined under section 2(e) of the cea, which reads as under: "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods ..... the factory premises shown on the ground plan are to be treated as a factory' area. the expression 'factory' has been defined under the central excise act, 1944(cea). the mere fact of some excise officials signing on a ground plan while issuing a registration certificate to a manufacturer cannot alter the scope of expression ..... can be considered to be falling within precincts of the factory premises. he has also referred to explanation-ii to the definition of 'factory' under the factories act, 1948, which states that the area where an electronic data processing unit is installed in any premises or part thereof, shall not be construed as a factory .....

Bayer India Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC526

..... mondal is distinguishable.in the case of cc, mumbai v. mukund ltd. , the tribunal adopts the price prevailing in lme bulletin as the price under section 14 of the customs act which is now held to be not correct, by a series of decisions of the tribunal and this decision was rendered prior to the apex court judgment ..... notice dated 25.1.2001 was issued to the appellant' company proposing to recover alleged differential duty of rs. 7,19,84,692/- under the proviso to section 28(1) of the customs act, 1962 (by applying the value @ us$ 2.85 per kg. at which m/s. indofil chemical company was importing the same product from r&h) ..... together with interest, proposing confiscation of goods under section 111(m) and proposing penal action against the company under the provisions of section 112(a)/or under section 114a of the customs act. penalty was also proposed on the officers of the company. the show cause notice interalia alleged that the .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... order-in-original dated 14.6.2005 imposed penalty of rs. 1,72,192.80 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... having noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... relevant period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking ..... vide order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits ..... noticed the loophole in the provisions, a further amendment was brought by the finance act, 2003. section 158 of the finance act, 2003 retrospectively amended the section 68 and sought to insert a new section 71a in the finance act, 1994, with retrospective effect. the section 158 would read as under: 158. during the period commencing on and from the .....