Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-04-2003
Reported in : (2003)(88)ECC798
..... excise, pune, 1997 (91) elt 540 (sc). it is also submitted that m/s. papl will not come within the definition of 'related person' in terms of section 4(4)(c) of the central excise act, 1944. in union of india v. bombay tyre international ltd., '1984 (2) ecc 102 (sc) : 1983 elt 1896 the supreme court has held that on a ..... proper interpretation of the definition of 'related person' in sub-section (4)(c) of section 4, the words 'a relative and distributor of the assessee' do not refer to any distributor but they are limited only to a distributor who is a relative of the assessee within the meaning of the companies act, 1856.in the present case since the revenue has not ..... been able to establish that m/s. papl is a relative, the fact that it is a distributor or a dealer will not bring it under the definition in sub-section (4)(c) of section 4. the appellant further pointed out that it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-13-2003
Reported in : (2003)(89)ECC79
..... find merit in the appellant's contentions that reopening of the past assessments under 20 bills of entry is clearly against the specific provisions of section 28 of the customs act. that section stipulates the procedure to be followed when nay duty has not been levied or has been short-levied etc. the requirement is that a show ..... different periods covered under the contract. he therefore, submitted that the contracted prices satisfied the requirement of price being at the time of importation under section 14 of the customs act.6. with regard to the case law relied upon by the commissioner (appeals) the learned counsel pointed out that the judgement of the apex court ..... submitted that deputy commissioner could no have reopened the assessments already made under 20 bills of entry without issue of show-case notice as provided in section 28 of the customs act. it was also pointed our that the deputy commissioner could not have fixed the future assessable value in advance for the goods yet to be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(161)ELT834TriDel
..... appeal and therefore the amortisation as determined in the impugned order and the demand of duty on such amortised value are affirmed.12. as the proviso to section 11a(1) of the central excise act has been held to have been rightly invoked in this case on the ground of suppression of facts by the assessee with intent to evade duty, the ..... rejected inasmuch as there was no reason to entertain such a belief where the provisions of rule 5 of the central excise (valuation) rules read with section 4(1)(a) of the central excise act were clear enough to rule out such belief and the decision of this tribunal in flex industries was there in place to remove any doubt from ..... period 1996-1997 to 3-11-98 (period of dispute - pod, for short) by invoking the extended period of limitation under section 11a(1) of the central excise act. it has also charged interest on the duty amount under section 11ab and imposed a penalty of rs. 18,36,340/- on the assessee under rule 173q of the central excise rules, 1944 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(156)ELT968TriDel
..... process undertaken by them is ancillary to the completion of their end product i.e. laser printer cartridge and therefore, falls within the definition of "manufacture " under section 2(f) of the central excise act. the learned sdr also mentioned that earlier the respondents themselves were clearing the impugned goods on payment of duty; that thus they themselves were treating the process .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-19-2003
Reported in : (2003)(89)ECC124
..... nature of arguments against the grounds of these appeals as well as in support of the impugned order. these are not cross-objections contemplated under sub-section (4) of section 35-b of the central excise act.3. in the remand order passed by this tribunal, there was a direction for draw of samples of compounded rubber from the three factories for analysis .....
Tag this Judgment!Court : Delhi
Decided on : Jun-23-2003
Reported in : (2004)89TTJ(Del)187
..... the assessed was rescinded with effect from 16th april, 1999, i.e., about two months after the date of the search and seizure operation under section 132 of the act. that the assessed's normally made confessions during the search and seizure and survey operations and such confessions about the undisclosed income during the course ..... senior departmental representative, strongly supported the order of the learned commissioner (appeals). according to her, shri arvind seth was subjected to search and seizure operation under section 132 of the act. on the basis of the information collected by the investigation wing, it was found that a property deal had been made to sell property no. 104 ..... appeared for the assessed and submitted that the revenue has grossly erred in initiating the proceedings under chapter xiv-b of the income tax act. according to him the search under section 132(1) was conducted at the premises of shri arvind seth on 1-2-1999 and thereafter a similar search was conducted in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-26-2003
Reported in : (2003)(156)ELT487TriDel
..... statute and decision of the tribunal in the case of modi zerox ltd. - 1989 (40) e.l.t. 481.5. a perusal of the legal provisions contained in section 4 of central excise act and central excise (valuation) rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law.assessable value shall either be the whole ..... granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of section 4 of the central excise act and central excise (valuation) rules, 1975. they point out that section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. further, central excise valuation rules, 1975 provide [rule 6 .....
Tag this Judgment!Court : Delhi
Decided on : Jun-27-2003
Reported in : (2004)91TTJ(Del)1088
..... which is absolutely unfair and unwarranted in view of the above-mentioned facts and circumstances. he, has further contended that how the addition could be made under section 69 of the act while the proper opportunity has not been given to the assessed to explain the investment made in the construction of the garage. he has relied on the order ..... of the commissioner (appeals) in confirming the addition of rs. 1,07,000 which is 50 per cert of total addition of rs. 2,13,770 under section 69 of the act made by the assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect. it has been observed by the assessing ..... ), meerut order dated 26-7-1999, is not just and fair.2. that the learned commissioner (appeals) should have deleted the total addition of rs. 2,13,770 under section 69 made by the learned assistant commissioner, circle-i, meerut, as it was found that the dvo's valuation report was incorrect.3. that the learned commissioner (appeals), meerut .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-27-2003
Reported in : (2003)(89)ECC656
..... pointed out that the photocopiers etc. purportedly purchased and resold by the appellant were not notified goods.imposition of penalty in the present case under section 112 of the customs act is on the ground that appellant acquired possession of goods and engaged in their selling. however, there is no evidence forthcoming to show that the ..... submitted that the quantities and value involved are negligible and in respect of such quantities for personal consumption, evidence regarding legal acquisition is not required under section 11a of customs act, 1962. the appellant has also relied on the decision of this tribunal in the case of tapan ch. sen rai and ors. v. c.c ..... 117 of the impugned order. these paragraphs are reproduced below for discussion of the case: "114. shri k.k. arya in his statement under section 108 of the customs act, 1962, inter alia stated that the signatures on the exemption certificate on which the said consignment on the disguise of diplomatic goods were cleared from .....
Tag this Judgment!Court : Delhi
Decided on : Jun-30-2003
Reported in : (2004)87TTJ(Del)777
..... on the car used for earning the incentive bonus. simply going to office and coming back home, is definitely covered by the standard deduction under section 16(1) of the act, but it was wrong to give the same treatment to depreciation on the car used for procuring business for the principals, the lic of india. ..... part of salary income. once these payments are exigible to tax as salary then such employees cannot claim any deduction other than standard deduction under section 16 of the income tax act. hence, after having heard the assessed himself in person and the learned departmental representative and relying on the judicial pronouncement as cited above, we ..... -1996 which has clarified that request for notifying the incentive bonus paid to the development officer under sub-cl. (1) of clause (14) to section 10 of the income tax act, 1961 cannot be acceded to. however, the same circular added that portion of allowance certified that having actually incurred in the performance of duties shall .....
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