Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jan-30-2003
Reported in : (2003)(87)ECC93
..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-23-2003
Reported in : (2004)(93)ECC297
..... (74) e.l.t. 9 (s.c.)lubri-chem industries ltd. v. cce, bombay - 1994 (73) e.l.t. 257 (s.c.) 9. with regard non-applicability of section 11ac of the central excise act for imposing penalty, he relied on the following judgments :-apollo tyres ltd. v. cce, pune - 2001 (134) e.l.t. 679 = 2001 (47) rlt 1 (t)flex ..... explained by them. therefore, i hold that the process involved in bringing out the liquid sodium silicate amounts to "manufacture" and the same is rightly coming under the purview of section note 10 of chapter 28 of cet".it was pointed out that the addl. commissioner had clearly recorded that the item could not be stored for long and only solid ..... engg. ltd. v. cce, meerut 10. he also submitted that maximum penalty cannot be imposed under section 11ac which would depend upon the totality of facts and circumstances of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-16-2003
Reported in : (2004)(93)ECC483
..... 23.7.96, vide serial no. 28.9 of the table annexed to the said notification. we note that the definition of the term "factory" as per section 2(e) of the central excise act, 1944 is as under: "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or ..... has also confirmed a duty demand of rs. 3,12,935 on nitrogen manufactured and cleared for non-plant and non-manufacturing activities under the proviso to section 11 a(1) of the act. he has also appropriated the sum of rs. 92,464 debited by the appellant vide sl.no. 1044 dated 27.8.99 and another sum of rs. 20 ..... order dated 26.2.2001 by which he has confirmed a duty demand of rs. 92.464 towards samples cleared to their lab and r & d department under proviso to section 11a(1) of the ce act, 1944. he has also confirmed a duty demand of rs. 20,430 on the raw materials cleared as samples outside their factory under proviso to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-12-2003
Reported in : (2004)(94)ECC148
..... . dated 26.7.2000 is not applicable to the facts of this case, since assessment (which includes re-assessment) was done only on 13.5.2002 under section 2(2) of the customs act, 1962 by giving concession under notification no. 16/2000-cus. and since duty was paid by them on 13.5.2002 itself, they were not required to ..... the records of the case and the submissions made by the appellant. the issue for decision in this appeal, is whether for purposes of determining interest liability under section 47(2) of the customs act, 1962 'the date on which the bill of entry is returned' to the importer for payment of duty would be the date of return of bill of ..... conceived that the re-assessment of the bill of entry on 13.5.2002 which was done in circumstances quite outside those covered by section 17(4) would qualify as reassessment under section 2(2) of the customs act and the appellant's claim on this account is, therefore, not legally sustainable. now, to determine what exactly is the import duty for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-02-2003
Reported in : (2004)(95)ECC107
..... terms are to be interpreted: (a) cce v. lekhraj jessumal & sons, 1996 (54) ecc 85 (sc) : 1996 (82) elt 162 (sc), where it is stated "an act is to be interpreted as a living act. presumption of updating the construction has to be given. industry is not static. there are continuous progress therein. new processes and methods are developed and new material .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Nov-04-2003
Reported in : (2004)(167)ELT210Tri(Chennai)
..... no identifiable personality and no shelf life being of transient character and sliver not to be considered as goods so as to attract levy in terms of section 2(d) of the c.e. act, 1944. the appeal filed by the uoi against this judgment was dismissed by the apex court as reported in 1996 (81) e.l.t. a47 (s.c .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-22-2003
Reported in : (2003)LC167Tri(Chennai)
..... assisted in terms of paying electricity bills, supplying raw material, paying bills of advertisement etc. the charge of mutuality of interest is generally raised for adopting valuation under section 4 of the act by treating the other unit as a related one. in the light of above analysis, it is clear that a certain amount of confusion has dawned on the mind ..... -12-98 was also issued jointly to m/s. pr and m/s. rc demanding duty of rs. 8,02,065/- from m/s. pr in terms of section 11a(1) of the act, being the differential duty for the goods cleared between the period 1-6-98 and 12-9-98. both the show cause notices were decided by the same ..... the appellants company, besides imposition of penalty of rs. 3,00,000/- (rupees three lakhs) on the partner shri shabbir d.bootwala. he has also charged interest under section 11ab of the act.while ordering so, he has also allowed the appellants company to avail the modvat credit of duty paid on the inputs used in the manufacture of finished product cleared .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-04-2003
Reported in : (2003)(90)ECC870
..... required specific licence for import. the importers could not produce any such licence.the authorities, therefore, took a view that the goods were liable to confiscation under section 111(d) of the customs act. when proceedings were accordingly proposed against the appellants, they waived show cause notice and requested for expeditious disposal of the matter, having regard to the perishable nature of ..... the consumer goods. the adjudicating authorities concerned ordered confiscation of goods under section lll(d) ibid with option for redemption thereof or payment of fine under section 125 of the act. penalties were also imposed on the parties under section 112(a) of the act. hence these appeals.2. heard both the sides. ld. counsel for the appellants do not seriously .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jul-18-2003
Reported in : (2003)(89)ECC503
..... by the commissioner was erroneous in nature and had violated the principles of natural justice. the tribunal also noted that the commissioner had not referred to the section notes and tariff notes and the terms of the notification involved in the matter and had also not categorically examined the evidence on record pertaining to time-bar ..... in paper manufacturing units fell within the ordinary and common parlance sense of the word "textiles" in item 30 of schedule b to the punjab general sales tax act, 1948 and were, therefore, exempt from tax. the apex court while upholding the said contention held that the expression "textiles" interpreted according to its popular sense ..... manufactured out of woollen fibres by machine-pressing were "woollen fabrics" for the purpose of levy of excise duty under entry 21 in schedule i of central excise act. it was held that the expression "fabric" took in only woven material and hence non-woven felts made out of woollen fibres were not "woollen fabrics". .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jun-20-2003
Reported in : (2003)(156)ELT980Tri(Chennai)
..... rs. 5 lakhs has been adjusted which has been paid by the appellants. appellants have been imposed a further penalty of rs. 30, 87, 209/- under section 114a of the customs act, 1962.3. we have heard id. counsel shri a.k. jain for the appellants and smt.r. bhagya devi, id. sdr for the respondent-revenue.4 ..... cc, hyderabad (page 33).life line systems pvt. ltd. v. cc, new delhi (page (e) after finally assessing 41 bill of entries under section 47 the customs department can upset the same only by resorting section 129d.collector of customs, cochin v. arvind export pvt. ltd. (pagebest & cromptron engineering v. commissioner of customs, madras (page (f) if splitting ..... since been approved by the apex court, the tribunal has clearly held that storage device with software recorded thereupon is classifiable under heading 85.24 of the customs tariff act, 1975 and eligible for the benefit of notification no.23/98. the tribunal have ruled out the classification as parts under 84.71.bpl telecom ltd. v. .....
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