Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat Page 1 of about 3,927 results (0.242 seconds)

M/S. Munjal Auto Industries Vs. Cceandst. Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... not relevant so far the refund claim is filed within limitation period. in this context he cited the following case law: (a). commissioner of customs and central excise vs. premier explosives limited, reported as [2008 (226) elt 729 (tri. bang.)]; and (b). k.j.v. alloys conductors p. ltd. vs. commissioner of central excise, hyderabad [2012 (275) ..... assessment in terms of the said rule 7 does not in any way disentitle the appellant to claim refund of excise duty in terms of section 11b of the central excise act, 1944 if the appellant had paid more duty than that payable on actual transaction value of the goods cleared during the limitation period of one ..... (supra) - was not applicable to the appellants case as that decision of the honble apex court dealt with valuation of goods under un-amended provisions of section 4 of the central excise act, 1944, when the concept of normal price was in force. the appellants case is governed by the concept of transaction value under amended provisions of .....

M/S. Super Industries, S.B. Rathod, A.J. Mehta Vs. Cce Vadodara

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

..... between the name of the buyer on invoices issued by the appellant and registration of same vehicle in some different name at department of explosives. the counsel submitted sample copies of such duplications, accordingly submitted that the said repetitions deserves reduction from the total clearances. the ld. counsel also submits ..... appellate stage. the ld. counsel further submits that there is severe duplication of demand as the demand is based upon data obtained from the department of explosives; the said duplication is for the reasons that the vehicles repeatedly appeared in the list due to change in ownership, re-registration of vehicles, difference ..... the chassis leviable under the first schedule or special duty of excise leviable under the second schedule to the central excise tariff act or the additional duty leviable under section 3 of the customs tariff act, 1975, as the case may be, has been paid. it is noticed, during the subsequent period the tank bodies .....

M/S Hindustan Zinc Ltd Vesus Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... mine development purpose. as per the contract, the appellant supplied inputs including capital goods such as explosives, detonators, lubricants, pipes, rods and steel plates etc. to the job contractor regarding which, the appellant availed cenvat credit amounting to rs. 52,37,757/-. the ..... also imposed the penalty of equal amount on the appellant. 2. feeling aggrieved from the said order, the appellant has preferred this appeal wherein the application under section 35f has been moved with a request to waive the condition of pre-deposit of the demand, interest and penalty. 3. originally the case was listed ..... justice ajit bharihoke: 1. the appellant is engaged in manufacture of lead and zinc concentrate classifiable under chapter 26 of the schedule to central excise tariff act, 1985. the appellants awarded contract to job contractors i.e. m/s aravali construction co. ltd. and m/s technomin construction ltd. for underground of .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in or in relation to the manufacture of cement. while deciding that explosives satisfies this criterion the court used said mining and manufacture of cement was an integrated process. the use of the word integrated in such context cannot be ..... one place to another within the factory. the observation of the hon. rajasthan high court was in a different context of modvat credit for duty paid on explosives used in mines by a manufacturer of cement. in that context the rule required that the input on which cenvat credit could be taken should have been used ..... 1) deals with captive consumption and it is clearly laid down that there is duty liability on goods captively consumed unless exempted by notification issued under section 5a of central excise act. 34.7. there cannot be any argument that the appellants were under the bonafide impression that duty liability on goods captively consumed has been done away .....

M/S. Keltech Energies Ltd. Vs. the Commissioner of Central Excise Mang ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... explosive that had deteriorated or was defective. this is the reason why samples used to be drawn and tested in the in ..... by the department against the tribunals order in the case of economic explosives ltd. (supra) was rejected by the honble bombay high court vide 2009 (242) e.l.t. a86 (bom.). learned counsel submits that rule 141 of the explosives rules 1983 framed under the explosives act imposed a ban on sale/delivery to any person of any ..... cess etc. on the samples drawn and tested in the laboratory during the above period. the department also proposed a penalty on the party under section 11ac of the central excise act. the adjudicating authority confirmed the demand of duty against them and imposed equal amount of penalty on them. an appeal filed against the order in original .....

M/S. Harshita Handling Vs. Cce, Bhopal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... obligation of technical inspection and certification service. 2. when the appellants were periodically testing the cylinders under gas cylinder rules, 2004 framed under section 5 and 7 of indian explosive act 1884,such a service was construed by revenue authority as maintenance and repair. 3. learned counsel appearing on behalf of the appellants submitted that ..... the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the explosive act, 1884. the testing and inspection is statutory one discharged on behalf of the indian oil corporation in terms of work order dated 28.11.2001. in ..... that this appellant was engaged by i.o.c. ltd. to periodical test and upkeep the cylinders under the requirements of explosive act, 1884. without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of .....

M/S.Tamil Nadu Industrial Explosives Ltd. Vs. Commissioner of Central ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... depot to which the impugned goods have been cleared has been defined as a place of removal for the purpose of valuation under section 4 of the act. under the law, the price prevailing at the depot on the date of removal from the factory has a bearing on the assessable ..... the refund claim from 13.06.1996 to 20.02.1997 was found to be barred by limitation under the provisions of section 11b of the central excise act, 1944 as the claim was filed only on 19.08.1997. hence it was proposed to reject the claim of ..... we have heard both sides. learned counsel for the appellants submits that the relevant date in the present case would be as defined in section 11b(5)(d) as this is a case of reduction of duty by the government and if this date is accepted to be the ..... brief facts of the case are that the assessees (hereinafter referred to as tel), who are manufacturers of explosives and accessories thereof, have depots at various places like kanpur, bilaspur, dehradun etc., and their products are sold .....

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)9STR509

..... that the power under article 226 has to be exercised to effectuate the rule of law and not for abrogating it. the said enactments including section 11b of central excises and salt act and section 27 of the customs act do constitute "law" within the meaning of article 265 of the constitution of india and hence, any tax collected, retained or not refunded ..... . c&f agents who were appointed by ici for outsourcing this service @ 5% on the c&f agency fee paid to them.in addition to above, m/s. initiating explosives system india ltd. the appellant contended that service tax amounting to rs. 17,86,219/- paid for the period sept. '98 to feb. '99 was liable to be refunded ..... for sales and marketing services. as a part of the arrangement, ici has provided a host of services as sales and marketing agents for ies in respect of our initiating explosives products. for this purpose, ici had outsourced and procured c&f agency services by appointing various c&f agents. it is this c&f agents who had provided c& .....

Aditya Cement Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC552

..... avail cenvat credit. the appellants are engaged in the manufacture of cement and clinker falling under sub-heading 2502.29 and 2502.10 of central excise tariff act, 1985.they availed cenvat credit on explosives which are used in mines.3. ld. advocate on behalf of the appellant submits that this issue is already decided by the hon'ble supreme court in .....

Boc India Ltd. Vs. Commissioner of Customs (i)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... a penalty of rs. 25, 000/- was also imposed under section 112(a) of the customs act, 1962 which was paid on 8-12-2006.4. the commissioner of customs (i) observed, in the impugned order, that petroleum and explosives safety organisation, nagpur, vide letter dated 20-10-2006, permits the use of nitrogen ..... constrained to observe that import of the empty cylinders are in contravention of the gas cylinder rules, 2004 and hence liable for action in terms of section 111(d) of the customs act, 1962. however in the given circumstances of the case that the cylinders when absolutely confiscated would serve no purpose. commissioner (i) has inclined to ..... cylinder from being refilled with any compressed gas without obtaining prior approval of the licensing authority. accordingly, vide the impugned order the goods were confiscated under section 111(d) of the customs act, 1962 with an option to redeem the same, for purpose of re-export only, on payment of redemption fine of rs. 2,50,000/-. .....