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 4 of about 92 results (0.210 seconds)

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT694Tri(Mum.)bai

..... where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being made at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule. 5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(111)elt a 126(sc). we, therefore, set aside the demand on this account.16 the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being mae at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule.5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(11)elt a 126(sc). we, therefore, set aside the demand on this account.16. the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....

Finacord Chemicals (P) Ltd., S.R. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT537Tri(Mum.)bai

..... lakhs and on srn to rs. 15 lakhs.the two consignments imported by fcpl were allowed clearance for home consumption by the proper officer under section 47 of the customs act, 1962 against rep licence, which was subsequently set aside by the commissioner of customs vide the impugned adjudication order. the law on the correct ..... high commission of india, london addressed to the directorate of revenue intelligence in new delhi. the tribunal considered the entire evidence and the provisions of section 139 of the customs act relating to presumption as to documents and held that the link necessary to prove payment beyond a preponderance of probability was missing. this decision is ..... goods and levy of differential duty. the importers and others were called upon to show cause against confiscation of the goods and against imposition of penalty under section 112 of the act.2. similarly, m/s. s.r. nagpal & sons (india) ltd., mumbai (hereinafter referred to as srn) also imported a consignment of the .....

Commissioner of Customs Vs. A.Q. Sayyed

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT584Tri(Mum.)bai

..... all of them have replied the details of which are furnished below : (i) umm al quwain police - vide their letter dated 2-10-95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them ..... principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a ..... appeal was rejected, after accepting the lower authority's order on the documents produced and their acceptability. (i) the additional commissioner has applied full rigors of evidence act to the case booked under customs act while as per the decision in the case of d. bhoormall - 1983 (13) e.l.t. 1546 (s.c.), it was held that the .....

Harshvardhan Exports and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ec prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice unit was working ..... duty leviable thereon and without following the procedure as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs. 46,50 .....

Harshvardhan Exports and R.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC403

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ce prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice nit was working ..... duty leviable thereon and without following the procedures as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs.46,50 .....

Commissioner of Customs Vs. Shri A.Q. Sayyed, Shri Pinheiro

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC29

..... as per the decision in the case of d. bhoormall-1983/elt/1546 sc, it was held that the principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a decision that ..... our enquiry all of them have replied the details of which are furnished below: (i) umm al quwain police - vide their letter dated 02.10.95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them .....

Commissioner of Central Excise Vs. General Pharma Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC723

..... brand name. further in view of the honest and continued/concurrent use of the brand name, the appellants become owners of the said brand names under section 12(3) of the trade marks act. further, dai ichi has indirectly acquiesced the right over these brand names. the learned counsel also contends that this tribunal can decide as to who is ..... notification no. 1/93 and the extended period of limit time limit is applicable in respect of the duty demand. however, we feel some reduction in the penalty imposed under section 11ac is called for and accordingly, we reduce the penalty of rs. 13,80,269/- to rs. 2,50,000/- with consequential benefit to the appellants.9. appeal ( ..... . we take up the appeal (no. e/785/02) filed by the department first. this appeal is against the finding of the commissioner (appeals) that interest under section 11ab is not leviable prior to 28.09.1996. the learned counsel submits that board has issued a circular subsequently on 26.06.2002 clarifying that interest under .....

Uniworth Textiles Ltd. Vs. Commissioner, Customs of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)LC321Tri(Mum.)bai

..... in paragraph 10 that the board for the first time provided a method of computation of duty in 2001, which matched the terms of the proviso to section 3(1) of the act. it is his contention that the applied method of computation was already prescribed as stated above in 1999 itself, which the tribunal has failed to notice. ..... clear that during the disputed period the duty leviable on d.t.a. clearance had include basic customs duty charged under section 12 of the customs act as well as the additional customs duty levied under the customs tariff act which are chargeable on like goods imported into india. the dispute remains regarding the manner of computing the "amount of duty ..... no. 38/99-ce dated 16.09.1999. after this amendment, the notification exempted the impugned goods from so much of duty of excise leviable thereon under section 3 of the central excise act as in excess of amount calculated at the rate 50% of each of the duty of customs, which would be levied under the customs .....

Commissioner of Customs (import) Vs. Voltas Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT52Tri(Mum.)bai

..... pipe fittings in the explanatory notes to the heading 73.07 harmonised system of nomenclature. such goods would therefore be excluded from classification in any of the chapters of section xvi and would be classified on merits of this case, in heading 74.12. the explanatory notes to heading 8415 also make it clear that parts of air ..... appealed this order. the commissioner (appeals) accepted the contention of the assessee that the goods were excluded from classification in chapter 84 by virtue of note 2 of section xv which excluded parts of general use and were tube and pipe fitting of base metal, and accepted the classification claimed by the importer. hence this appeal by the ..... . in coming to its conclusion that such bolts and nuts would not be parts of automobile under the central excise tariff act, 1985 the court was influenced by the provisions of note 2(b) and 3 of section xvii. we are not concerned with these notes. therefore the ratio of the judgment would not apply to the facts before .....