Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Year: 2006 Page 1 of about 65 results (0.114 seconds)

Seagram India Pvt. Ltd. Vs. Commr. of Cus., Icd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... price during the entire period 1995-01 should have been taken into account, cannot be accepted for the simple reason that the scheme of the provisions of section 14 of the act and rule 6 of the rules clearly contemplated taking into consideration of the transaction value of "similar goods" sold for export to india and imported at or ..... i) ltd. v. commissioner of c. ex., chennai-i 11. the requirement of making deposit as a condition of hearing of the appeal is incorporated in section 129e of the said act and it is only when there is undue hardship that the tribunal will have the discretion to waive the requirement wholly or partially, depending upon the facts and ..... view of these directions. it was further contended that the appellant was required to make the deposit of the duty amount in view of the provisions of section 129e of the act since no undue hardship was pleaded, and the financial condition of the appellant was admittedly sound enough to pay up the amount. he submitted that in super .....

South Eastern Coal Fields Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the hon'ble supreme court has disapproved the reasoning of the tribunal in which it had on the basis of the definition of the word "factory" under section 2 (m) of the factories act denied the benefit of the exemption under the said notification, on the ground that the workshop was registered as a "factory". in paragraph 14 of the judgment ..... south eastern coalfield ltd. reported in (2006) 6 supreme court cases 340. the hon'ble supreme court considered the definition of the word "mine" under section 2(1) (j) of the mine's act, 1952 and in the context of the expression "precincts of a mine", it has been held that the word "precincts" in the exemption notification would mean ..... (127) e.l.t. 554 (tri. - del.) in which the tribunal, on the basis of the provisions of section 2 (m) (ii) of the factories act which defined 'factory' by excluding a mine subject to the operation of mines act, 1952, held that the benefit of the said notification no. 63/95 was not available to the goods in question which .....

Cce Vs. Bombay Snuff Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(211)ELT423TriDel

..... , in these cases duty was paid by making debit entries in pla subsequent to date of clearance of goods and presumption of unjust enrichment under section 12-b of the central excise act, 1944 is not attracted. in this connection, he relied upon the following case laws:cce. kanpur-i v. kothari products the learned advocate ..... recover the luxury tax from their customers. hence, the respondents filed the refund claims of the duty paid on luxury tax as admissible deduction under section 4 of the central excise act, 1944. the adjudicating authority sanctioned the refund claims and allowed the credit of the said in its cenvat account following the tribunal's decision in ..... of snuff. they filed four refund claims on the ground that the government of maharashtra imposed luxury tax; the luxury tax is admissible deduction under section 4 of the central excise act, 1944; and the luxury tax was paid by the respondents subsequent to the clearance of goods as the state government did not consider their .....

Commissioner of Central Excise Vs. Modern Steels Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC237

..... and utilized credit of central excise duty paid by them at 16% on receipt/purchase of ctd bars, angle, channel, ms bar, joist and shapes and sections falling under chapter 72 of the central excise act, 1985 for their project work, treating these goods as capital goods. since it appeared that they did not fall within the purview of the definition of ..... : (i) all goods falling under chapter 82, chapter 84, chapter 85, chapter 90, heading no. 68.02 and sub-heading no. 6801.10 of the first schedule to the tariff act; (iii) components, spares and accessories of the goods specified at (i) and (ii) above; it is evident from the deliberate change in the definition of "capital goods" by omitting "plant .....

Commissioner of C. Ex. Vs. Flair Filtration (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... admittedly a customs work which, being a part of loading of the goods, was covered by the aforesaid provision of law. the central excise superintendent attending to the customs work acted as a customs officer. however, he was supervising the work in his normal place of work only. i also find that working hours has been also defined in customs ..... ld. commissioner (appeals) is without any basis. it is seen that the regulation of customs (fees for rendering services by customs officers) regulations, 1998 was framed under the provisions of sections 157 and 158 of customs act, 1962. it would mean that any appeal or any dispute arising would be definitely covered under the provisions of the customs ..... act, 1962.the appeal filed by the respondent before the commissioner (appeals) was correct and ld. commissioner (appeals) was within his powers to hear and dispose the said appeal.6. .....

Jcb India Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC478

..... of the exemption notification made on 16-12-02 issued under section 93(1) of the finance act, 1994, ordering payment of interest on the said amount, imposing penalty of rs. 500/-under section 75a of the act, and penalty of rs. 100/- for every day under section 76 of the act not exceeding the amount of service tax amount payable, imposing ..... transfer of technology, from so much of the service tax leviable thereon under section 66 of the said act, as is equivalent to the amount of cess paid on the said transfer of technology under the provisions of section 3 of the research and development cess act.admittedly, if such cess was not paid, the exemption would not have ..... penalty of rs. 1,000/- under section 77 and imposing penalty of rs. 73,47,984/- under section 78 of the act, the appellant seeks interim stay of .....

East India Udyog Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ) rules, 2000, as it existed at the relevant time, it was provided that where any excisable goods were sold by the assessee under sub-section (a) of section 4(1) of the act except the circumstances in which the excisable goods were sold for delivery at a place other than the place of removal, then the value of such ..... 11. as regards penalty equal to the amount of duty imposed on the appellant, such order of penalty was warranted by the provisions of rule 173q read with section 11ac of the act. under rule 173q, it is inter-alia, provided that when there is a contravention of the nature referred to in clause (a) or clause (b) or ..... the amounts collected on account of equalized freight and labour & painting charges should have been included in the assessable value, in view of the amended provisions of section 4 of the central excise act, 1944 read with central excise valuation (determination of price of excisable goods) rules, 2000. in reply to the show cause notice, the appellant contended that .....

Phoola Ram Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... delhi. as regards, the confiscation of indian currency, it is his submission that the said indian currency is not sale proceeds as per the provisions of section 121 of customs act, 1962. it was submitted that the confiscation of the indian currency being sale proceeds of smuggled silver is without any basis as the department has not ..... before me is whether the five numbers foreign marked gold biscuits are liable for absolute confiscation and whether the indian currency is also liable for confiscation under section 121 of the customs act, 1962 and whether imposition of penalty is according to law.6. on the perusal of the records, i find, that the seizure of the ..... 4', the absolute confiscation as ordered by the lower authorities is correct and does not require any interference.7. as regards the seizure of indian currency under section 121 of the customs act 1962, i find that the appellant no. '2' had categorically stated in his statement dated 2.2/23-10-97 that the said foreign currency .....

Prabha Tele Communication Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR17

..... from the department of telecommunication and he was fully covered under the definition of 'taxable service'. it was further stressed that though demand raised under section 11d of the central excise act could not be confirmed, the liability of the appellants to pay service tax demanded, continues to remain so. on this ground, it cannot be ..... .e.f. 16-8-2002. however, the learned assistant commissioner imposed a penalty of rs. 1,000/- under section 77, rs. 3,30,000/- under section 78, rs. 500/- under section 75a and rs. 77,500/- under section 79 of the act.2. when the matter was taken up before the commissioner (appeals), he dropped the penalty imposed under ..... -9-2003 charging interest and contemplating penal action under sections 76, 77, 78, 71 and 75a of the act.eventually, the demand of service tax made under section 11d of the central excise act was dropped by the assistant commissioner on the observation that during the material period, section 11d cannot be invoked as the same was made .....

Cce Vs. Ankit Consultancy Ltd. and Shri

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)6STR101

..... of transfer of securities c) such other records as may be specified by the board for carrying out the activities as share transfer agent.the definition available under section 65(19) of the act is reproduced below: i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or iv) any incidental or auxiliary ..... in this context, the learned counsel pointed out the contents of foot note no. 52(a) inserted when clause (zzzi) under sub-section (105) of section 65 came ;into existence. the foot note reads: "inserted by the finance act, 2006 with effect from a date yet to be notified." drawing inference from this fact, it was pleaded by the learned counsel ..... or the rta in such manner as may be specified in the bye laws and operating instructions and shall upon termination of this agreement or upon the rta ceasing to act as such in respect of the said security, entrust all such records to the care and custody of the issuer.9. from the above, lit appears that the .....