Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... considered the submissions from both sides and perused the record. the main issue to be decided in this case is as to whether the demand confirmed under section 11d of the central excise act could be paid by the appellants through cenvat credit. this issue has already been decided by the tribunal in appellants own case vide final order no. ..... exemption. during the period of dispute while they paid the duty at concessional rate, they recovered full duty from their customers. on that basis, a demand under section 11-d of central excise act, 19454 for an amount of rs. 4,16,133/- was confirmed against them and the same was upheld by the commissioner (appeals). 1.1 the appellants ..... that the present appeal has been filed. 2. heard both sides. 2.1 shri z.u. alvi, learned counsel for the appellants, pleaded that the amount payable under section 11d of central excise act, 1944 should be treated as central excise duty and this can be paid in cash or through cenvat credit; that the amount demanded under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... 3926.90 of ceta, 1985 manufactured and removed clandestinely by m/s.mahavir plastics should not be demanded and recovered from them under proviso to sub section (1) of section 11a of central excise act, 1944 (as detailed in annexure-d to show cause notice). d) central excise duty amounting to rs.75,974/- on mosquito lamps repellant ..... .3923.90 of ceta, 1985 manufactured and removed clandestinely by m/s.mahavir plastics should not be demanded and recovered from them under proviso to sub section (1) of section 11a of central excise act, 1944 (as detailed in annexure-c to show cause notice); c) central excise duty amounting to rs.44,138/- on snap button (fasteners) ..... of plastics manufactured and removed clandestinely by m/s.mahavir plastics, vasai (east) should not be demanded and recovered from them under proviso to sub section (1) of section 11a of central excise act, 1944 (as detailed in annexure b to show cause notice); b) central excise duty amounting to rs.2,29,293/- on tablet box and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... for flat panel displays of heading 8531.80. 5. is the importer shri pradeep khanna of m/s. sound terrific is liable to penalty under section 112(a) of customs act, 1962. 5.1 we find that the goods have been described as flat panel display for automatic data processing machines/plasma monitors for computers and this ..... that the differential duty of rs. 3,03,460/- has been deposited by them. shri sunil khera and shri pradeep khanna in their statements, also recorded under section 108 of the customs act, 1962, stated that they were importing plasma monitors for trading for which shri marwah had been employed as cha; that they paid lesser duty @ 15% + ..... sounds india, m/s. sounds terrific and m/s. universal electronics. statement of shri marwah was recorded by the investigating officers on 15.9.2003 under section 108 of customs act, 1962, wherein he admitted that there is under valuation and mis-declaration of description in the imports made by the above mentioned importers and in particular he .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... /1953/03). the revenues appeal is against that part of the commissioners order, whereby the benefit of cum-duty price was given to the assessee under section 4 of the central excise act, 1944. 2. after examining the records and hearing both sides, we find that the assessee was functioning as a small scale industrial unit manufacturing moulds for plastic .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... 46 (tri. chennai) this tribunal has held that definition of input service as including activities relating to business, cannot be interpreted to include post-manufacturing activity and section 37(2) of central excise act, 1944 as enabling provision empowers government to make rules for providing credit of service tax paid or payable on taxable services used in relation to manufacture of excisable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... and thus noticee is liable to penal action under rule 13 of the cenvat credit rules read with rule 173q of the central excise rules, 1944 read with section 11ac of the act. 13. the bombay high court in nicholas piramal (india) limited case while dealing with the issue as to whether the tribunal was right in allowing the assessee ..... rule 6 cannot be employed as a charging section thus going much beyond the mandate of giving credit. a power to give benefit, encompasses within itself, the power to put conditions and restrictions under which credit is available ..... 6(3)(b) of the cenvat credit rules, 2002 held as under:- 24. rule 6 it is submitted is a part of delegated legislation enacted under section 37(2)(xvia). this section enables of central government to make rules providing for credit of duty paid on the goods used in or in relation to the manufacture of excisable goods. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... cess) from the appellant under rule 14 of the cenvat credit rules, 2004 read with section 11a of the central excise act. equal amount of penalty was imposed on them under rule 15 read with section 11ac. interest on duty was also demanded under rule 14 read with section 11ab. the appeal filed by the assessee was rejected by the commissioner (appeals). hence the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... could not justify the determination of differential duty on the ground of under-valuation on the basis of highest price according to the provision of section 4 of central excise act, 1944 on all clearances without even ascertaining quantum of such additional consideration. 8.3 as regards evidence against durian industries in the firm entries ..... different type of goods cleared by the respondents. it was necessary for the officers to workout the actual assessable value on the basis of the provisions of section 4 on the evidences gathered. in this case testing of samples and expert opinion and trade enquiry if were to be made as part of investigation ..... to confirm the demand in respect of clandestine removal whereas for under-valuation she rejected this evidence. 3.4 cth 4408.30 of the central excise tariff act, 1985 classifies decorative plywood and the heading is not restricted to decorative plywood conforming to isi specifications. therefore the fact that the product manufactured by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... personally or through an employee duly approved by the deputy / assistant commissioner of customs. in the instant case shri vikas doshi in his statement stated under section 108 of the customs act that he had done the entire customs clearance work in this case. he also claimed that he was authorised by the appellant to witness the re- ..... he would check-up with shri vikas doshi to find out whether the latter had obtained such authorisation. the oral evidence given by shri vikas doshi under section 108 of the customs act also did not show that the appellant had any authorisation in writing from the exporters. it appears from the "contract of service" (vide para 5 ..... examination of the goods after the same was intercepted by officers of the directorate of revenue intelligence. in his statement dated 04/09/2007, recorded under section 108 of the customs act, he stated that the goods were over valued by five to six times the actual value. he also stated that he had received payment at the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at the said place. 9. it is true that the larger bench in abb ltd.s case (supra) was ..... learned dr and have also heard the learned dr. 4. the appellants are the manufacturers of goods falling under chapter 73 of the first schedule to the central excise tariff act, 1985. they availed the cenvat credit facilities under the cenvat credit rules, 2004 for the period april, 2005 to december, 2005. the department, however, observed that, out of the total .....
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