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 7 of about 242 results (1.080 seconds)

Commissioner of Central Excise Vs. Larsen and Toubro Ltd. and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(107)ECC603

..... tax amounting to rs. 9,68,58,668/- in the first case and rs. 62,59,435/-in the second case besides proposing penalties under section 76, 77, 78, 79 ana 81 of chapter v of finance act, 1994. in both the cases the show cause notices were confirmed in which service tax amounting to rs. 9,68,57,665/- in the ..... on tax on sale or purchase of goods. the amendment has introduced the context of "deemed sales". it does not alter the meaning of sale in the sale of goods act or other enactment, including the law on service tax. the supreme court has in the case of state of maharashtra v. laljit rajshi shah hold that legal fiction are created .....

Tata Iron and Steel Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... submitted that the word "installation" in the field of central excise was understood to mean actual installation. he referred to the concept of installation capacity of machines in section 3a of the act, in support of his contention. he submitted that though "trucks" were not the issue, the appellant had in the appeal memo referred to trucks, besides locomotive ..... the third appeal (no. e/1054/95) relates to demand of duty under rule 9(2), 196(1) of the central excise rules, 1944 read with section 11a(1) of the act made under three show cause notices all dated 14.5.1991 in respect of different periods. the total duty demand is rs. 44,78,167.02. by these ..... :nestle india ltd. v. commissioner of central excise, chandigarh-ii reported in 2004 (176) elt 314 was cited for the proposition that the time limit under section 11a of the central excise act cannot be read into the provisions of rule 96 of the central excise rules.collector of central excise, jaipur v. raghuvar (india) ltd. reported in was .....

The Commissioner of Central Vs. Challenger Rubbers (P) Ltd.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(108)ECC597

..... of confiscation of goods and imposition of redemption fine are not justified in this case and the same are set aside. the ingredients required for imposing penalty under section 11ac being wilful suppression of facts etc. to facilitate removal of excisable goods without payment of duty are apparently absent in this case. there are no evidence placed ..... before me to the effect that the appellant violated provisions of the central excise act & rules so as to attract penal provisions. therefore, the penalties imposed by the lower authority under section 11ac & rule 173q are set aside.2. the revenue is aggrieved with this order and contends that there was ..... case. the confirmation of demand of rs. 1,50,548/- is required to be set aside including penalty of rs. 10,000/- under rule 173q of the act with consequential relief if any.6. on consideration of the above findings, we are of the considered opinion that the findings recorded in the above order clearly apply .....

Vijaya Steel Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC553

..... cannot be a source relevant for enacting penalty under rule 96zo(3). vi) the provisions of clause (b) and clause (c) of sub-section 4 of section 37 of central excise act, 1944 are not relevant for sustaining the penal provisions contained in rule 96zo(3). this is because condition precedent for applying penal provisions contained in rule ..... on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf.... & after perusal of section 37(1) central excise act, 1944, which is only a general rule making power conferred cannot be read and relied to upon to uphold the delegated 'interest clause in rule 96zo ..... been appealed before the high court. he also submitted that mitra steels (supra) pertain to rule 97zo and not to rule 97zp, although the charging section is 3a of ce act. he filed detailed para-wise comment and prayed for extracting the same in the order. the same is extracted herein below.before proceeding to furnish comments .....

Little Star Foods Pvt. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC526

..... evident not only from the process and description but also from the statements of shri sulaiman, shri kulkarni, shri sanadi and shri ananthan, all of which were recorded under section 14 of the act, that the so-called refined milk chocolate for bytes/ refined cocoa cream for bytes contains vegetable oil and therefore, ipso facto, cannot be considered to be chocolate. the ..... they are liable to pay differential duty as alleged or that any interest is recoverable from them under section 11ab of the act or any penalty is imposable under section 11ac of the act or under rule 25 of the rules, 2002. that for the purpose of pfa act and the rules, a confectionery food articles, which contain cocoa, milk, sugar and vegetable oil are not .....

Munna Prasad Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the categorical role attributable to the appellant in the offence.5. in the absence of any evidence to indicate that the appellant before me had directly involved himself in the act of smuggling of copper ingots, the charges against him cannot hold, for lack of evidence.6. in view of the above facts and circumstances, the impugned order of imposition ..... was not present when the trucks which were loaded. on the face of such categorical statement, it cannot be held that the appellant had aided and abetted in the act of smuggling of copper ingots. it was for the department to produce a contrary evidence to show that the appellant was in fact in the knowledge of the fact ..... smuggling of copper ingots.4. i find from the records that the appellants had given a statement to the authorities under section 108 of the customs act, wherein he had clearly mentioned that he had only arranged for the truck and prepared challans based on the documentary evidences provided to him. in the statement he also .....

Ajay Industrial Corporation Vs. Commissioner of Customs (Export

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 10.12.1998 to 31.12.1999 after which it expired without any saving clause. the notifications in question are notification imposing a prohibition, in terms of section 5 of the ftdr act, 1992.notification dated 1.11.1999 did not have any saving clause of its own.20. notification dated 1.11.99 being a subordinate legislation, therefore, ..... value in the bill of entry would not be covered by the expression "goods which do not correspond to material particulars with the entry made under this act" employed in unamended section 111(m) as it stood pre 1973, incorrect mention of particulars relating to the date of bill of lading would also not be covered by the expression ..... held by the constitution bench of the supreme court in kohlapur cane sugar co. ltd. v. union of india wherein the court held that section 6 of the general clauses act only applies to a central act and do not apply to rules or notification.21. in addition, the notification dated 10th december, 1998, as amended by notification dated 1 .....

Kasat Chemicals Pvt. Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC409

..... connection it has been held by the board that even if the goods are sold at prices less that the manufacturing cost, the sale prices will constitute under section 4 of the central excise act, 1944 as held by the supreme court in the case of cce, new delhi v. guru nanak refrigeration corporation 2005 (153) 249 (sc) following the ..... to rs 1,56,92,883.63 for the period march 1980 to february 1985. this notice dated 15.8.1995 invoked the extended period under the proviso to section 11a(1) of the central excise rules and also proposed to imposed penalty on the appellants.2.4 this case was decided by the collector of central excise & ..... in the files referred to by the collector relating to the correspondence between the appellants and the buyers they were referring to the product as 'copper complx'. these two acts namely the omission and commission would prove that the appellants have deliberately omitted to furnish the particular of raw material used i.e. 'cupric chloride', in order to conceal .....

Orion Precast Private Limited, Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(109)ECC251

..... classification of solid concrete blocks under sub heading no. 6807.20 of cet act, however proceeded to confirm demands with regard to clearances made during the period 1996-97 to 1998-99 by invoking larger period under section 11a of the act and also proceeded to confirm penalties also. the assessee had accepted the classification ..... of the said item under sub heading no.6807.20 of cet act. however, they have filed the appeals no. 287-288/04 challenging ..... structural components for building or civil engineering. in the examples given in heading no. 6810.91 are facing panels, interior walls, floor or ceiling sections, foundation components, pilings, tunnel sections, components for lock gates or dams, gangways, cornices. the revenue wants to classify the solid concrete blocks under this description as hsn explanatory note .....

Reckitt Benckiser (India) Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC599

..... court has held that assessee being related to its subsidiary company, by itself not sufficient to invoke central excise (valuation) rules, 1975 read with section 4(1)(a) of central excise act, 1944. the department would however to go further and show that relationship has introduced an element other than purely commercial consideration in effecting sale by assessee ..... tractors ltd. v. commissioner of customs, mumbai, relying on para-6 of the said decision where it is stated that the value according to section 14(1) of the customs act, 1962 shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... price of rs. 2242/- per kg. for other without making any adjustment for the time. there are specific provisions for a contract price under section 4(1)(a) of the central excise act. therefore, once contract price is there and it was approved by competent authority after necessary inquiry then commissioner cannot go to the rule 4 .....