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 9 of about 92 results (0.119 seconds)

Anil Chemicals and Indus. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT91Tri(Mum.)bai

..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....

Commissioner of Customs Vs. Western India Shipyard Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT666Tri(Mum.)bai

1. the question for consideration in this appeal is the eligibility to exemption contained in notification 211/83 and the liability to confiscation under clause (d) of section 111 of the act of goods described as data processing machines that the respondent imported.notice issued to it proposed to deny the benefit of the exemption and to confiscate them on the ground .....

Suresh Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT468Tri(Mum.)bai

..... compass. after waiving pre-deposit and with the consent of both sides this order is being passed. (a) the scope of levy of duty under first proviso of section 3 of central excise act, 1944 at the relevant time, which reads as under : - "provided that the duties of excise which shall be levied and collected on any excisable goods which are produced ..... levy on the goods supplied under the provisions of para 9.10(b) of exim policy, then that levy has to be central excise duty under the main section 3 of the central excise act, 1944 as per board's circular no. 618/9/2002-cx, dated 13-2-2002, and this matter has to be remanded back to redetermine the duty ..... of para 9.10(b) of the exim policy during the period july-august, 2000. they have appealed against the demand of duty of excise under section 3 read with section 11a(2) of the central excise act, 1944 and a penalty imposed under rule 209a of the central excise rules, 1944. appellant no. 2 is director of appellant no. 1 on whom .....

Kamal Traders Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC28Tri(Mum.)bai

..... cause notices dated 19-6-86 were issued to the appellants proposing confiscation of the goods under section 111(d) and proposing imposition of penalties under section 112 of the customs act, for contravention of section 11 of the act read with section 3(2) of the imports & exports (control) act, 1947. the commissioner held that the item is mainly used for manufacture of detergents and further .....

Raymond Limited Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC77Tri(Mum.)bai

..... sdr.3. notification 29/96-ce provides that duty of excise under the central excise act, 1944, additional duty under section 3 of the customs tariff act, 1975, or the additional duty of excise under section 3 of the additional duties of excise (textiles and textile articles) act, 1978 shall be deemed to have been paid on certain inputs specified in the notification and ..... also proposed. the commissioner of central excise confirmed the demand by disallowing the credit and ordering its recovery under rule 57f of the rules read with the proviso to section 11a (1) of the central excise act, 1944 together with interest and also imposed a penalty equal to duty under rule 57-i(4) of the rules read with ..... section 11 ac of the act. while holding that there was no irregularity in the procedure followed by the assessees in removing the yarn on payment of duty, on the issue of availability of deemed .....

thermax Ltd., R.P. Pargaonkar and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... reversal would not arise. this accounts for reversal of credit of rs. 11 lakhs.5. as to the remaining amount, he contends that, even if it is held that the act of reversal of the credit does not arise, taking of credit initially, all that is required to be done by the appellant is to reverse the amount of credit that .....

Morarjee Brembana Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT500Tri(Mum.)bai

..... above that where the duty is chargeable with reference to value, the value shall be determined in accordance with the provisions of the customs act and the customs tariff act, section 14 of the customs act provides that where duty of customs is chargeable on any goods in terms of value, the value shall be deemed to be the price ..... they further submitted that their sales price to the customers in india is not the sales price in the course of international trade as contemplated under section 14 of the customs act. therefore the transaction value as contemplated under rule 4 of the customs valuation rules is not available. it was submitted that rule 5 or 6 deals ..... price charged to customer in india of the goods under assessment cannot be considered as a price in the course of international trade as provided under section 14 of the customs act. the goods are sold in india. therefore the said price cannot be considered as the price in the course of international trade.the appellants contention .....

B.V. Jewels Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT589Tri(Mum.)bai

..... gold was seized because it was inseparable.there is no other allegation regarding this quantity of gold. further, the confiscation is ordered as per section 113 of the customs act.invocation of this section is totally misplaced as it applies only to goods which are prohibited for export. since the diamond jewellery is not prohibited for exports, the ..... of which are as per annexure vi to the show cause notice. in view of this, this is a fit case for invoking proviso clause of section 28 of customs act, 1962 for demanding total customs duty. the above said findings of shortage of diamonds constitute gross violation of the provision of notification no. 177/94-cus ..... addition statements furnished with shipping bills at the time of exports. in respect of these statements of exports, shri suresh mehta in his statement recorded under section 108 of customs act, 1962 could not give any satisfactory explanation. in the statement dated 8-2-2000, he tried to explain that they import all types of diamonds .....

Anil Mahajan and Naresh Mittal Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(87)ECC342

..... has in poonam chand maluk chand shah v. state of maharashtra, 2000 (126) elt 161, devoted some part of its judgment to the history of section 123, and corresponding sections 178a of the sea customs act, 1878. he has noted that the observation of the supreme court in collector of customs v. nathella sampathu chetty, 1999 (11) elt 15 : ..... the committee submitted its report and the commissioner has passed his order.7. in that order, the commissioner has held that the goods having been notified under section 123 of the act, and having been seized on the reasonable belief that they were smuggled, the burden of proving that they were not smuggled was upon anil mahajan. he ..... on 27.1.2000 proposing confiscation of the fabrics and penalties on anil mahajan and naresh mittal. the notice alleged that the fabrics having been notified under section 123 of the act, the burden of proving that they were not smuggled lay upon anil mahajan who was the owner of the goods. this burden not having been discharged .....

Commissioner of Central Excise Vs. Vicco Laboratories

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT572Tri(Mum.)bai

..... were passed on to the purchasers or not. the consequential relief, if any, shall therefore, be subject to the provisions of section 11b of the central excises and salt act, 1944 as amended by act 40 of 1991. 5. in terms of the compromise, we affirm the judgment of the bombay high court dated 27th april, ..... holding drug manufacturing licence since 1972 in form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti powder and vicco turmeric skin cream". ..... ), declaring that the order dated 4.6.77 was ultra vires and without jurisdiction and by granting perpetual injunction for restraining the defendants from implementing or acting in furtherance of the above-mentioned order and from recovering any excise duty from the plaintiff in respect of the products i.e. vicco vajradanti tooth paste .....