Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 3 of about 92 results (0.168 seconds)

Prakash Cotton Mills Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC466

..... of the said decision below:- "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, reject ..... the department that is relied upon in this regard consists of an application dated 10^th december 1992 for registration under the act; a letter of 15^th december informing the jurisdictional officer of its compliance with this requirement on the application; a letter ..... date of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Sterlite Optical Technologies Vs. Commissioner of Cen. Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT467Tri(Mum.)bai

..... 56.832%. the commissioner has rejected the claim of the company that the rate of duty payable and which has been paid is only 16% ced under section 3(1) of the central excise act. he has also rejected the plea of the manufacturer that the benefit of concessional rate of duty at the rate of 5% for optical fibre which is ..... 9913kgs of preforms manufactured in the 100% eou unit and cleared clandestinely to dta unit. all the above demands have been confirmed together with interest in terms of section 11ab of the central excise act, 1944 and extended period of limitation has been invoked in the case of the above 3 demands. (4). customs duty of rs. 6,93,81,856/- on ..... terms of notification no. 53/97-cus (5) penalty of rs. 94,87,92,689/- on the 100% eou unit under section 11ac of the central excise act, and penalty of rs. one crore fifty lakhs under section 112(a) of the customs act on the 100 % eou unit. (6) penalty of rs. 10 crores & rs. 75 lakhs on shri navin agarwal, director of .....

Commissioner of Central Excise Vs. Swami Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and the adjudicating authority or appellate authority had his discretion to impose, disturb or reduce it.5. the contention in the appeal is that penalty prescribed under section 11ac of the act is the minimum penalty and the maximum is contained in rule 173q. the reasoning for this proposition contained in the appeal is summarised by the departmental representative as ..... this is the result of trying to compare two incomparables.8. i do not think it is correct to say that phrase "subject to the provision contained in section 11ac of the act" occurring in sub-rule (1) of rule 173q has to be so interpreted to mean that to be synonymous with in addition to the action to be ..... taken under section 11ac. by applying its normal meaning the term "subject to" appropriately can be construed to mean that where section 11ac invoked, rule 173q could not be invoked. .....

T.E.L.C.O. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... such conflicting decisions and i proceed to decide the appeal, which is pending for over 6 years and relates to a refund claim filed in august, 1995.3. section 27 of the customs act, 1962 inter alia allows filing of a refund claim of duty paid 'in pursuance of an order of assessment'. the appellants have filed such a claim within the ..... of the apex court in the case of karnataka power (supra).6. no doubt, appeals against any decision or order including a b/e can be filed under section 128(1) of the customs act, 1962. but obviously, no modern customs administration worth the name should either refuse to pass an appealable order in a disputed case or insist on filing of ..... . the appellants have paid duty 'in pursuance of an order of an assessment' on the b/e. they have subsequently filed a refund claim within the time limit prescribed under section 27. in a similar case, the apex court has ruled vide karnataka power corporation ltd. v. c.c. (appeals), chennai - 2002 (143) e.l.t. 482 (s.c.) to .....

Pooja Circular Saw and Rajesh P. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT466Tri(Mum.)bai

..... new blades be deducted and the balance worked out for the purpose of calculating duty liability at the declared value. confiscation of the goods under section 111(d) of the customs act is set aside. confiscation under section 111(m) is upheld. redemption fine is reduced to rs. 2 lakhs. penalty on m/s. pooja circular saw is reduced to rs. ..... hand goods the import of which should be covered under the valid licence and since they are not, the goods are liable to confiscation under section 111(d) and 111(m) of the customs act as the goods were not declared correctly. the persons concerned are liable to penal action.6. the rival contentions have been examined in depth by ..... circular saw blades was not based on correct appreciation of facts.they refer to the definition of scrap in clause (a) of note 8 of section xv to the schedule to the customs tariff act, which clearly refers to material which cannot be used as it is; the admitted fact according to the appellants is that the imported material is .....

Commissioner of Customs Vs. Gangaram P. Kerkar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC10

..... singh being the co-conspirators in the said drawback fraud. on account of the violations/liabilities of the said car to confiscation under the provisions of section 111 (d) and 111(m) of the customs act, 1962 were invoked by way of show cause notice wherein penal liabilities of shri aditya singh and g.p. kertkar were also invoked under the provisions ..... of section 112 of customs act, 1962.4. shri s.n. kantawala, ld. advocate appeared on behalf of the respondent. he reiterated the order passed by the commissioner. he also drew my attention, to para 3 .....

Commissioner of Central Excise Vs. Godavari Manar S.S.K. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT663Tri(Mum.)bai

..... " since separate sale transaction have been entered into with each individual consumer which cannot be considered as a 'class of buyer' in terms of the provisions of section 4 of central excise act, 1944. in such a situation, assessable value can be worked out on the basis of central excise valuation rules, 1975 as done by vasantdada sugar institute, pune ..... the charges raised in the notice. b) considering the grounds, as raised in the notice i.e. whether different prices could be accepted as 'value' under section 4 of the central excise act, 1944 when such removals are on same day to same class of buyers, at sl.no.4 to 6 in this appeal before us, it is found ..... assessment is being sought to be made at the price of rs. 1000/- pmt being the cost of production + other incidental charges. this is totally incorrect as under section 4, once the normal price at which the goods are sold is available, the department cannot reject the normal price merely because it is less than the cost of production .....

Anil Chemical and Industries Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT759Tri(Mum.)bai

..... to rs. 4,10,27,681/- by alleging that plot no. 48 and 49 are in fact one unit and explosives emerges at plot no. 48 and 49, as a result of application of section vi of the central excise tariff act. it was further stated that bmd vehicle cannot be treated as workshop, consequently exemption granted to goods manufactured in a workshop ..... .9.1994 to dec. 1996, by invoking the extended period of limitation in terms of section 11-a of the central excise act, besides the allegation of manufacture of explosives at plot no. 48 and 49, in view of note 2 to section vi of the central excise tariff act, revenue alleged that appellant had recovered the amount of central excise duty from the customer .....

Commissioner of Customs (import) Vs. Shri Gangaram P. Kerkar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... singh being the co-conspirators in the said drawback fraud. on account of the violations/liabilities of the said car to confiscation under the provisions of section 111 (d) and 111 (m) of the customs act, 1962 were invoked by way of show cause notice wherein penal liabilities of shri. aditya singh and g.p. kertkar were also invoked under the provisions ..... of section 112 of customs act 1962." 4. shri. s.n. kantawala, ld. advocate appeared on behalf of the respondent. he reiterated the order passed by the commissioner. he also drew my attention to para 3 .....

Computility Computers Systems Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT462Tri(Mum.)bai

..... collector has erred in considering the invoices in the case of imports made by bank of america from bank of america, hongkong, as evidence, for valuation under section 14 of the customs act. these invoices are not for comparable goods, as system, sold by ibm world trade corporation, hongkong to bank of america, hongkong, who have sent the ..... sale invoice would include local profits levies including opportunity costs and would not indicate inter national export trade prices. the submissions of the appellants that section 14(1)(a) of the customs act stipulates valuation of the imported goods shall be deemed to be the price at which said or like goods are ordinarily sold or offered for ..... initiated by the collector of customs.after considering the materials on record the confiscation of the goods imported in this case under the provisions of section 111(d) and (m) of the customs act, 1962 was ordered along with an option to clear the goods on payment of a fine of rs. 6 lakhs from one month of .....