Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-28-1989
Reported in : (1990)LC453Tri(Chennai)
..... appeal i am concerned only with reference to the appellant against whom ultimately the central board of excise and customs sustained a penalty of rs. 10,000/- under section 112 of the act on the ground that he was also concerned in the commission of offence in respect of the goods in question in the godown.3. shri p. raghunadhan, ..... penalty levied on the petitioner by the original authority from rs. 1,00,000/- to rs. 10,000/-, stands transferred to this tribunal in terms of section 131b(2) of the customs act, 1962 for being disposed of as if it were an appeal filed before the tribunal.2. on 7-1-1972 at about 4 pm on the ..... whether there is any legal evidence on record either direct or circumstantial to bring home the charge of abetment against the appellant in respect of commission of offence under the act relating to the contraband goods under seizure. the adjudicating authority viz. addl. collector of customs in considering the evidence against the appellant, has found the appellant guilty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Nov-16-1989
Reported in : (1990)LC569Tri(Chennai)
..... are held as goods and are bought and sold in the market. in fact, cut tubes are very much within the scope of definition of goods under section 2(7) of the sale of goods act, 1930. in the instant case, the cut tyres and cut tubes cannot be called as waste or refuse, since it is marketable. in fact, they are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Oct-20-1989
Reported in : (1990)(31)LC462Tri(Chennai)
..... beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short ..... 12.10.1988, however, the appellants have been charged under rule 9(2) of the central excise rules read with section 11a of the central excises & salt act, 1944. the appellants in their reply to the learned collector pleaded that they were a small scale unit and in ..... no. 140/83 dated 5.5.1983, under rule 9(2) of the central excise rules, 1944 read with section 11a of the central excises & salt act, 1944, and a penalty of rs. 4,000 was also imposed on the appellants under rule 173q(1) of the ..... set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act, is a question of fact depending upon the facts and circumstances of a particular case.padmini products v. collector of central excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Oct-12-1989
Reported in : (1990)(25)ECC470
..... high court of calcutta. in the result, we refer this point of law arising out of order of tribunal to the hon'ble high court of calcutta, under section 130 (1) of customs act, 1962, in the following form: "whether the chilled cast iron rolls, which were imported by the appellants, are covered by appendix-10, clause (4) of 1983-84 policy ..... 1. in this reference application filed by the applicants collector of customs, calcutta, a prayer has been made to the effect that under sub-section (1) of section 130 of the customs act, 1962, a statement of the case be drawn up and the question of law involved in this case may be referred to the hon'ble high court of calcutta. it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Feb-23-1989
Reported in : (1989)(23)LC581Tri(Chennai)
..... of the ornaments under seizure that they belong to various claimants the ornaments should not have been ordered to be confiscated in view of the proviso to section 71 of the act." shri bhatia, the learned s.d.r. in the present rectification application contended that this factual finding about the non-existence of the firm at the ..... it is not the case of the department that servarajan and ramanujam have created among themselves any association or formed any partnership firm within the meaning of section 2(h) of the act. merely because a licence has been granted in the names of two individuals who joined together and did business in gold, that would not ipso facto ..... of the tribunal the tribunal has found that the adjudication proceedings instituted on the basis that a partnership firm was in existence within the meaning of section 2(h) of the act at the relevant time when the offence was committed are not legally tenable and on the basis of this finding set aside the penalty imposed on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Feb-09-1989
Reported in : (1989)(44)ELT171Tri(Chennai)
..... , and that there was no fraudulent intention, he may permit it to be amended or supplemented." the further position in law is given in section 46 of the customs act which says - the importer of any goods shall make entry thereof by presenting to the proper officer a bill of entry for home consumption in ..... hk) corporation would be eligible for re-export of the balance of consignment without confiscation. for this purpose, it will be necessary to consider the provisions of section 30 of the customs act, 1962 which reads as follows: "30. delivery of import manifest or import report - (1) the person in-charge of a conveyance carrying imported goods ..... continental silk house, according to the learned counsel were never the owners. the learned counsel further placed reliance upon the provisions of sale of goods act, 1930 wherein according to section 25 (2) relating to reservation of right of disposal, it has been laid down that where goods are shipped or delivered to a railway administration .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Feb-08-1989
Reported in : (1989)(23)LC644Tri(Chennai)
..... 173q by issue of a show cause notice. it should not be forgotten that after all the powers which the superintendent of central excise is exercising under section 33 of the act and under rule 173q of the rules are quasi-judicial powers clothing the aggrieved person with a right of appeal before the competent appellate authority. we, ..... collector, in exercise of his powers of correctional jurisdiction such order of superintendent could be called in question and rectified in terms of section 35e(2) of central excises and salt act, 1944. section 35e(2) of the act reads as under: 35-e(2) "the collector of central excise may, of his own motion, call for and examine ..... of central excise, while exercising his power of adjudication in assessing the rt-12 returns of the appellants by virtue of the powers conferred on him under section 33 of the act, has made the assessment and has not invoked the penal provisions in terms of rule 173q, the irresistible inference is that the adjudicating authority viz. .....
Tag this Judgment!