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Cce Vs. Yamuna Bardana Traders

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(105)ECC176

..... ) has not taken into consideration the facts of panchnama drawn on the spot and the statement of the partner of the firm, shri ashwani kumar recorded under section 14 of the central excise act, 1944 in which he had already admitted that there was nil stock of finished products i.e hdpe bags. (ii) shri ashwani kumar in his statement ..... of a gazetted rank during the course of any inquiry or proceedings under this act shall be relevant, for the purpose of proving, in any prosecution for an offence under this act, the truth of the facts which it contains. (v) section 36-a of the central excise act, 1944 also shifts burden of proof on the person from whom documents are ..... dated 18.12.1997 recorded under section 14 did not mention anything about their practice that they used to issue the entire quantity of modvatable inputs i.e pp .....

Nitco Tiles Ltd. Vs. Designated Authority

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(193)ELT17TriDel

..... the domestic industry for the protection of which the statutory provisions are enacted and the provisional anti-dumping duty was imposed.9.1 moreover, when the act contemplated under section 9a(3) retrospective imposition of final duty even during the period up to ninety days when there was no provisional anti-dumping duty, so that ..... both articles 323a and 323b contemplated that such tribunals may be established under a statute which provide for such establishment and did not create them. section 129 of the customs act is a law made under clause (1) of article 323b that provided for the establishment of this tribunal by requiring the central government to constitute ..... created by law, which would be a tribunal created under a statute like this tribunal which was created under the law, i.e. under section 129 of the customs act with other statutory provisions made thereunder regarding matters entrusted to it to exercise jurisdiction to the exclusion of all courts except the high court and .....

Anand Tissues Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... equipment (india) ltd., new delhi, therefore, he is covered under the scope of definition of clearing and forwarding agent.5. we find that as per the provisions of section 65 of finance act the clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operation in any manner ..... clearing and forwarding agent.3. the contention of the applicant is that he is not covered the scope of clearing and forwarding agent under the definition as defined under section 65 of finance act. the contention is that he is only arranged meeting between m/s. broadcast equipment (india) ltd. and supplier of the goods i.e. m/s. dragon capital (hong .....

Birendra Kumar Singh Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the vehicle is with somebody else other than the current appellant. on the face of it, the appellant should not be saddled with any penalty under section 112 of the customs act.6. in view of the above circumstances, the impugned order of the commissioner (appeals) deserves to be set aside. i set aside the impugned order ..... current appellant, being one of them. the appellant before me was asked to show cause as to why penalty should not be imposed upon him under section 112 of the customs act, 1962 being de facto owner of the vehicle which was used for transporting contraband. on adjudication, the adjudicating authority imposed a penalty of rs.15,000 ..... , etc. - any person - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any concerned in carrying, removing, depositing, harbouring, keeping, concealing .....

Mahindra and Mahindra Ltd. Vs. Cce [Alongwith Appeal No.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(190)ELT301TriDel

..... all these parts of structures which were fabricated were distinct marketable commodities the existence of which was brought about by the process of manufacture as defined in section 2 (f) of the act. these were not simply members such as angles, etc., with holes or cut to a different size, but he process was undertaken to bring them ..... in this notification shall apply to sandal wood oil. explanation - in this notification, the expression 'factory' has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948 (63 of 1948). 2. this notification shall come into force with effect from the 1st day of april, 1981]. [notification no. 46/81-ce, ..... a "factory"; and the explanation to the notification, in terms indicated that the word 'factory had the meaning assigned to it in clause (m) of section 2 of the factories act, 1948. the revenue had contended that steel structural which were fabricated at the work, site allotted to the contractors and were shifted to the project site .....

Beltek (India) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... on the ground that fixing of original stickers on the imported goods amounts to manufacture in terms of provisions of section 2(f)(iii) of the central excise act.3. the contention of applicant is that at the time of import the goods, brand name of beltek is already mentioned on the packages and ..... .5. in the present case, the applicants only undertaking some sample testing and putting the warranty sticker and chassis no. prima facie in view of the provisions of section 2(f) we find that applicant have a strong case in their favour. therefore, pre-deposit of whole of the duty and penalty is waived for hearing of ..... month of import, mrp, name of the company marketing the goods as required under the exim policy and also as per the provisions of standards of weights and measures act. thereafter, the goods in question were purchased and after purchase, the applicants were putting the sticker bearing the chassis no. and warranty seal void. the demand was confirmed .....

Garlon Polyfab Industries Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of rs. 7,56,948/- and dropped the balance demand. he also imposed penalty of rs. 7,56,948/- on m/s.garlon polyfab industries ltd. under section 11 ac of the central excise act and penalty of rs. one lakh each on shri vishal garg and shri vivek garg under rule 209-a of the central excise rules, 1944.3. it .....

Indian Farmers Fertilizer Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)2STR194

..... by the learned counsel appearing for the applicants/appellant that since no assessment period was specified in the show cause notice, the procedure prescribed by section 73 of the said act was not followed and the show cause notice was, therefore, illegal and void as a consequence of which the proceedings pursuant thereto are also illegal ..... that the drawings, designs, charts, plans, processing data and other literature comprised in documentation service constitute a book within the definition of plant in section 43(3) of the income tax act, 1961. on this basis, it was urged that the elements of the package should be treated as goods.6. the learned authorised representative ..... upholding the order-in-original made by the deputy commissioner under which demand of rs. 14,26,231/- of service tax under the provisions of section 73, chapter v of finance act, 1994, was confirmed, a penalty of equal amount was imposed and payment of interest ordered.2. the authorities below held that the said amount .....

Vazir Polymers Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... mutilation in cases where there has been flagrant violation of the statutory provisions.11.2 the scheme of mutilation is reflected in the provisions of section 24 of the said act which reads as under: section 24: power to make rules for denaturing or mutilation of goods: the central government may make rules for permitting at the request of the ..... .8. though at one stage, we ourselves wanted to examine whether there was any scope for considering the matter in the context of the provisions of section 120(2) of the act, which lays down that where smuggled goods were mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, ..... therefore, be only scrap. it was held that by directing duty to be charged on the basis that the goods had been imported in the mutilated form, section 24 of the act created a fiction as if the goods had been imported in the mutilated form and that this appeared to be an equitable and rational approach.commissioner of customs .....

Sherwani Industrial Syndicate Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(175)ELT353TriDel

..... the conclusion that the services rendered by the appellant under the agreement, a copy of which is placed on record, came within the ambit of clause 31 of section 65 of the finance act, 1994 in the category of "consulting engineer", which means any professionally qualified engineer or an engineering firm who, either directly or indirectly renders any advice, consultancy or technical ..... or upgradation of any working system of any orgnisation.3. in the order-in-original, while holding that the appellant was providing services as "consulting engineer" under clause 31 of section 65, no finding was given on the question whether the service also fell within the ambit of the definition of "management consultant" as alleged in the show cause notice.3 .....