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Indian Explosives Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(20)ELT139TriDel

..... before the central government which, under the provisions of section 35-p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. the facts of the case, in brief, are that m/s. indian explosives ltd., the appellants (hereinafter referred to as iel) ..... 8. clause 37 of the finance bill, 1978, which levied special duties of excise, was covered by a declaration made under the provisional collection of taxes act of 1931. section 4 of this act provides that a declared provision shall have the force of law immediately on the expiry of the day on which the bill containing it is introduced. in ..... sabha of any finance bill or any bill for the imposition or increase of any duty. a harmonious way. of reading this provision along with section 4 of the provisional collection of taxes act would appear to be to take the view that the undertaking is to pay duty at the enhanced rate, if any, on goods cleared after .....

Chemifine and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(18)ELT336Tri(Mum.)bai

..... water, alcohol and benzene; slightly soluble in ether, almost insoluble in chloroform. low toxicity, non-combustible.' 'fertilizer; animal feed; plastics; chemical intermediate, stabilizer in explosives; medicine (diuretic); adhesives, separation of hydrocarbons (as urea adducts); pharmaceuticals, cosmetics, dentifrices, sulfamic acid production; flameproofing agents; viscosity, modifier for starch or case in ..... 13-5-1983 passed by the additional collector of customs, bombay by which he ordered confiscation of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control order, 1947 but, however, allowed redemption on payment of fine of rs. ..... collector of customs, bombay by which he ordered confiscation of a consignment of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control act, 1947, but however allowed redemption on payment of fine of rs. two lakhs.6. shri a .....

Alkali and Chemical Corporation Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC659DTri(Delhi)

..... the notification in question itself fixes different values for chlorine in liquid and chlorine in gaseous form and such values are permissible under sub-section (3) of section 3 of the central excises & salt act, 1944.6. when liquid chlorine changes into dry gaseous chlorine a new product or goods do not come into existence; the goods remain ..... benzene with chlorine in gaseous form. it is imperative that only pure chlorine free from impurities is fed for the photo chemical reaction, otherwise it may cause explosion in the plant.such pure chlorine can be obtained only after liquefaction and for this reason chlorine is first liquefied and then vaporised again to make it suitable ..... form.7. we are fortified in the above view by the explanation to rule 49 of the central excise rules (which explanation, by virtue of section 51 of the finance act, 1982, was applicable at the material time), according to which excisable goods which are consumed or utilised in a factory for the manufacture of any .....

Indian Explosives Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC949DTri(Delhi)

..... personal hearing. as no further order was passed by the central government on the said revision application, it was transferred to the tribunal under section 131 b of the customs act, 1962.4. before setting out the arguments advanced at the personal hearing, it would be useful to set out some other relevant facts. ..... take note of two "tariff advices" issued by the central board of excise and customs for the purposes of distinguishing cellulose nitrate used in the manufacture of explosives alone from cellulose nitrate used for other industrial purposes, for which artificial or synthetic resins are generally used. in tariff advice no. 10/71, the ..... calcutta custom house (briefly called the f7irst tariff advice), the nitrogen content was made the sole criterion for distinguishing cellulose nitrate used in the manufacture of explosives, which was considered to be not classifiable under item 82(3) ict and therefore by implication classifiable under item 87 ibid, from cellulose nitrate used as .....

Arogya Scan and Research Centre (P) Ltd Vs. Commissioner of Customs, C ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... benefit of above notification was not available, proposing confiscation of the goods and imposition of penalty. the commissioner of customs confiscated the imported item under the provisions of section 111 (o) of the customs act, 1962 with an option of redemption on payment of a fine of rs.16 lakhs and discharge of duty liability, and imposed a penalty of rs.4 ..... lakhs under the provisions of section 112 (a) ibid. hence this appeal. 2. ld. counsel for the appellants submits that the import is eligible for exemption as subsequent withdrawal or .....

Hindustan Petroleum Corporation Ltd. Vs. Commissioner of Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the petroleum products sold at all the three depots during the period of dispute. it invoked the extended period of limitation under the proviso to section 11a(1) of the act for recovery of the differential duty on the ground of 'suppression of material facts by the appellant with intent to evade payment of appropriate duty ..... same reasons as cited against invocation of the extended period of limitation, the appellant contested the demand of interest on duty raised under section 11ab and the proposal for penalty under section 11ac of the act. in adjudication of the dispute, the learned commissioner passed the impugned order confirming the demand of duty (with interest) and imposing ..... goods were sold on a particular day "across all the depots taken as a unit" and that they had contravened the provisions of section 4(1)(b) of the central excise act read with rule 7 ibid. according to the department, hpcl should have taken the assessable value of the highest aggregate quantity sold, taking .....

M/S Flextronics Technologies (India) Pvt. Ltd. Bangalore Vs. Commissio ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... rules made there-under with intention to evade payment of duty, then, the manufacturer shall also be liable to pay penalty in terms of the provisions of section 11ac of the act. we observe that these provisions can be invoked only in a case where an assessee has taken or utilized cenvat credit wrongly on account of fraud, willful ..... the penalty of rs. 6,00,000/- imposed on them, the appellants have contested their liability to penalty imposed under rule 13 of the ccr read with section 11ac of the act on the ground that these provisions applied only in a case where the cenvat credit is taken or utilized wrongly on account of fraud, willful mis-statement, ..... by the appellants. as regards interest liability, the commissioner held that this liability arose due to operation of law under rule 12 of the ccr read with section 11ab of the act. the appellants had taken huge amounts of cenvat credit not due to them intentionally and reversed the same on being pointed out by the audit party in april .....

M/S Mercedes-benz India Pvt. Ltd. Vs. Commissioner of Central Excise, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... were contested by the party. in adjudication of the dispute, the original authority confirmed the demand of duty against the assessee under section 11a of the act with interest thereon under section 11ab of the act and also appropriated the payments earlier made by the assessee under protest, towards this demand. however, no penalty was imposed on the ..... rule 5, with its explanation, reads as follows: - where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable ..... to by the learned consultant reads as under: - where the excisable goods are sold in the circumstances specified in clause (a) of sub section (1) of section 4 of the act except the circumstance where the price is not the sole consideration for sale, the value of such goods shall be deemed to he the aggregate of .....

M/S Diamond Jubilee Stores Vs. Commissioner of Customs (import), Mumba ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellant been found to have misdeclared the value of the goods, the adjudicating authority would not only have confiscated the goods but also have imposed penalty under section 112(a) of the act for rendering the goods liable to confiscation. interestingly, the learned commissioner chose not to impose any penalty on the party. 6. in the result, we ..... have found a valid point in the submissions made by the learned counsel. the proposal in the show-cause notice was to confiscate the goods under section 111(m) of the act on the ground of misdeclaration of value. when the proposal was dropped, the learned commissioner was virtually rejecting the departments allegation that the importer had ..... to the price of the goods from the office of the consulate general of india, dubai, uae. the statement of the importer was recorded under section 108 of the customs act, 1962. on the basis of the results of investigation, a show-cause notice dated 16.1.1998 was issued to the importer proposing to reject .....

M/S Nayasa Exports Pvt. Ltd. Vs. Commissioner of Customs (Exports), Nh ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in excess, as the case may be, and if the claimant fails to repay the said amount, there is a recovery procedure laid down in sub-section (1) of section 142 of the customs act, 1962. 10. in the first instance, the seizure of bank account and the depb claim was on the suspicion but while extending the period of ..... in excess, as the case may be, and where the claimant fails to repay the amount it shall be recovered in the manner laid down in sub-section (1) of section 142 of the customs act, 1962 (52 of 1962). 9. in the instant case, during the course of investigation it was observed that the appellants are engaged in the business ..... . the hon ble high court of delhi has categorically said that if the party co-operates with the investigation, the department will comply with the actions under section 110 of the customs act, 1962. the appellants have failed to submit local purchases documents, details of financial transaction like payment to the seller, disclose the sources from where they had .....