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 Calcutta
Decided on : Jul-10-2003
Reported in : (2003)(90)ECC47
..... learned sdr for the revenue and sri s.k.bagaria, learned advocate for the respondent-company. "notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was ..... adjudicating authority, apart from confirming the service tax so deposited by the respondents, also imposed a penalty upon them under the provisions of sections 76, 77 and 78 of the finance act, 1994. on an appeal against the above order, the commissioner (appeals) confirmed the demand and interest, but set aside the personal ..... ordinary prudence acting under normal circumstances or that it did not act bona fide. i accordingly hold that there was reasonable cause for the delay in taking registration, filing returns and payment of taxes and in view of the mandatory provisions of section 80, no penalty can be levied in such cases under sections 76, 77 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-08-2003
Reported in : (2003)(89)ECC173
..... guard ship stores. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. it is true that the commissioner has found the extended ..... the goods exempted by it in words employed in the tariff, the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for ..... it is contended by the appellant that engines were in fact supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-04-2003
Reported in : (2003)(89)ECC650
..... or processing of goods. she, further, submitted that the decisions in the case of visveswarayya iron & steel limited and birla jute & industries limited were under the provisions of income tax act regarding allowing investment allowance.definition of capital goods as given in rule 57q is different and has to be interpreted accordingly.5.3 railway track material does not fall within ..... karnataka high court in the case cited by the learned advocate was considering the income tax act provisions for investment allowance under section 32a(1) of the income tax act. those decisions are not applicable as the word plant has been differently defined in the income tax act as it includes vehicle also among other things used for the purpose of business or profession .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-04-2003
Reported in : (2003)(158)ELT220Tri(Mum.)bai
..... with volume pch, power p.c.b. and remote mounted p.c.b. are liable to be confiscated under section 111(d) of the customs act and has also imposed penalty of rs. one lakh on the appellants under section 112 of the customs act.2. the ld. counsel shri naresh thacker for the appellants submits, first, that the appellant cannot be treated as ..... the purpose of import. the second argument advanced by the ld. counsel is that, in any case, even if the appellant is treated as the importer within the definition of section 2(26) of the customs act, still the penalty cannot be imposed as there has been no misdeclaration or contravention of any of the provisions of ..... section 111, so as to warrant any penalty under section 112. as far as the appellant is concerned, he is not claiming the goods, as according to him, the goods were supplied in excess of what has been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-04-2003
Reported in : (2003)(156)ELT1033Tri(Mum.)bai
..... 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-03-2003
Reported in : (2004)(170)ELT75TriDel
..... ; that they are in any case not manufacturing lean gas.3.3. finally, the learned advocate submitted that the extended period of limitation under section 11a(1) of the central excise act cannot be invoked as the department was fully aware of the facts which is evident from the registration certificates issued to them; that it is ..... notice; that annual report being a published document, the desired information was known to the department; that penalty under section 11ac of the central excise act is not imposable prior to 28-9-1996 as this section was not in statute book prior to this date; that confiscation of plant and machinery is invokable only when the ..... the common issue involved is whether natural gas liquid (ngl) is marketable and whether it is classifiable under heading 27.10 of the schedule to the central excise tariff act or under heading no. 27.09/27.11 of the tariff.2. sh. v. lakshmikumaran, learned advocate, mentioned that the appellants manufacture liquefied petroleum gas (lpg) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Jul-03-2003
Reported in : (2003)(90)ECC586
..... tubes remain as aluminium tubes of general use capable of being used in the refrigeration industry. 78. it is also alleged that according to the hsn notes in section xv dealing with base metals and articles of base metals only parts of general use are covered therein; and thereby these aluminium tubes which are, used in the ..... of a refrigerator and therefore, will have to be treated as tubes for general uses, even though they are capable of being used in the refrigeration industry. para (2) of section note xv reads as follows : "throughout the nomenclature, the expression 'parts of general use' means : (a) articles of heading no. 73.07, 73.12, 73.15, ..... aluminium tubes falling through process of conform extrusion and clear the said goods classifying them as aluminium tubes falling under chapter sub-heading 7608.10 of central excise tariff act, 1985. as the said aluminium tubes are cleared by the assessee after filling them with nitrogen gas and sealing both the ends and are used in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-01-2003
Reported in : (2003)(89)ECC202
..... were fully functional and would not be part of repair. notice also invoked the extended period of limitation contained in the proviso under sub-section (1) of section 28 of the act on the ground that the importer had wilfully misdeclared that the goods were for repair.another ground for extended period of limitation in the ..... fitted and comply with the requirement of the global maritime distress and safety system, 1999. accordingly, the central government in exercise of its power in section 296 of the merchant shipping act, 1958 and the merchant shipping (distress and safety radio communication) rules, 1995 made these rules apply to all sea going passenger, cargo and ..... required before the extended period can be invoked the irrelevant. the proviso relating to the extended period under; section 21 of the customs act is similarly worded as the proviso under section 11a(1) of the central excise act. in the absence of anything to show that the importers, knew or had reason to believe that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jun-30-2003
Reported in : (2003)(156)ELT688Tri(Mum.)bai
..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of the rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....
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