Array ( [0] => ..... the subject car. however, it is pertinent to note that, the importer did not bring out these facts before the investigating agency while giving her statement under section 108 of the customs act, 1962. if what has been stated by her subsequently were true, she would have at least mentioned these facts while giving her statement. also, as the ..... thought and cannot be accepted. 28. it is also seen that, shri gopalapillai narendranath, husband of smt. asha sivasankara fillai, had given a statement under section 108 of the customs act, 1962 before the dri officials on the same day. in his statement he has admitted that the car imported in his wife's name did not belong ..... the import of the vehicle; that shri alex c joseph has imported the vehicle under seizure into india, which has been rendered liable to confiscation under section 111 of the customs act, 1962 in as much as it was imported in the name of dr. asha sivasankara pillai without a valid import licence in contravention of the above ..... [1] => ..... to 26-2-2000 by way of a common adjudication order. he also invoked the extended period under proviso to section 11a of central excise act, 1944 and imposed a mandatory penalty equal to the amount of duty under section 11ac of central excise act, 1944 and also imposed a penalty of rs. 15,00,000/-under rule 173q of central excise rules, 1944 ..... and demanded interest under section 11ab of central excise act, 1944. (a) the entire case of revenue has been built on the fact of the appellants having cleared the quantities with the moisture content and they had paid the port ..... fact the plea of revenue neutrality for the goods sent to hazira has been strongly urged. therefore, we find prima facie a very strong case of bar of limitation under section 11a, in favour of the appellant as far as show cause notice dtd. 13-12-99 is concerned. the documentary evidences have been cited by the appellant in the form ..... [2] => ..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that ..... [3] => ..... but now they are equipped with the same. the notice furnished yearwise assessable on correct value of paper in the written submission. the said co. further contended that section 11ab and 11 ac introduced on 28.9.96 and do not have any retrospective application. now at first i am to classify the product in question. the ..... would amount to manufacture. whether it results in the merging of a new product and thus amounting to manufacture and calls for levy of duty under the central excise act once again or not. the reference has been made without expressing any opinion on the question of classification of the product, if any, emerging. since question of ..... cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres".duty of excise being on the act of manufacture of goods, essentially the dispute is whether the printing carried out by the appellant, leads to the manufacture of "other paper or paper board cut of size ..... [4] => ..... spencer case whether fabric made out of hdpe strips/yarn would be covered by the term 'textiles and textile articles' as mentioned in section xi of the schedule to the central excise tariff act. in view of this, it cannot be claimed that the judgment in the case of raj pack well was given per incuriam.learned ..... senior departmental representative has rightly mentioned that everything which is woven is not covered by section xi of the central excise tariff heading 68. ..... such mixtures or of asbestos (for example, thread, woven fabric, clothing, head gear, footwear, gaskets)". this view is further strengthened by note i (h) to section xi which provides that section xi does not cover "woven, knitted, or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 8 ..... [5] => ..... claims invidually.1.4. the deputy commissioner vide his order-in-original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. thereafter, section 117 of the finance act, 2000 validated the collection of service tax under rule 2(i)(d)(xii) & xvii of the service tax rules, 1994 with retrospective effect, and declared that ..... about the recovery of the refund sanctioned by the deputy commissioner in view of the retrospective validation of the service tax rules, vide section 117 of the finance act, 2000. in terms of the said section, refund of service tax granted in pursuance of any order/judgment is to be recovered within a period of thirty days from the ..... assent of the president on 12.5.2000.1.6. in pursuance of the above provisions and in exercise of the powers conferred under section 84(1) of the chapter v of the finance act, 1994, the appellants were issued a show cause notice proposing as to why the order-in-original passed by the deputy commissioner granting ..... [6] => ..... evidence of the contents contained in a document is hearsay evidence unless the writer thereof is examined before a court. however, under section 36a(i) of the 1994 act unless the contrary is proved by the person from whom the documents are seized, the truth of the contents of the documents may be presumed. (b) ..... (a)(ii), the court is entitled to presume that the document has been executed or attested by the "person concerned.all the aforesaid presumptions under section 36a of the 1944 act are available and applicable only where the document in question is produced by the person concerned or has been seized from the custody or control of the ..... out as to who was the person using their name.14. shri bagaria, learned advocate has also referred to sections 61, 67 and 68 of the evidence act, 1872 and has contended as under: (a) under section 61 of the evidence act, it is necessary that the contents of a document be proved either by primary or secondary evidence. the ..... [7] => ..... 30-1-2001, the duty demandable works out to rs. 1,75,55,383/- and interest thereon. they are also liable to pay the interest demandable under section 28ab of the customs act, 1962 from the date of clearance till the date of payment of the customs duty. in view of the above findings m/s. lucky exports are liable ..... misuse the deec and rupee rouble trade for earning undue benefit." and thereafter found that imported goods were rendered liable for confiscation under the provisions of section 111(m) and section 111(o) of the customs act, 1962 (as recorded in para 135 of the impugned order). (e) he denied the benefit of notification 51/2000-cus., dated 27-4- ..... considered that he lent his name to m/s. lend to wrongly avail the benefit under advance licence (deec scheme) which rendered him liable for penalty under section 112a of the customs act. (b) an examination of the import document reports proved beyond doubt that the goods imported were of usa/new zealand origin manufactured by an uk firm ..... [8] => ..... table shall not be applicable to export of any of the commodities/products if such commodity/ product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred per cent export oriented undertaking in terms of the relevant provisions ..... . lsll were the exporters, owners and manufacturers of the readymade garments exported in that case and the said goods were not manufactured and or fabricated under section 65 of the customs act in a custom bonded warehouse and also were not exports of an 100% eou and cannot be considered being exported as per the exim policy applicable for ..... as detailed in annexure-b, should not be rejected in terms of notification no. 31/99-cus. (n.t.), dtd. 20-5-99 as amended issued under section 75 of the customs act, 1962. (c) the amount of rs. 20,28,690/- paid as a pre-deposit towards excess drawback claimed vide miscellaneous challan no. 0202337, dtd. 9-2 ..... [9] => ..... for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. it is settled law that such a circular is binding upon the department. the representative of the commissioner, the respondent therefore took a stand contrary to that which ..... proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Customs Excise and Service Tax Appellate Tribunal Cestat - Year 2003 - Page 22 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat Year: 2003 Page 22 of about 225 results (0.121 seconds)

Jan 24 2003 (TRI)

Asha Shivasankar Pillai Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jan-24-2003

Reported in : (2003)(161)ELT392Tri(Bang.)

..... the subject car. however, it is pertinent to note that, the importer did not bring out these facts before the investigating agency while giving her statement under section 108 of the customs act, 1962. if what has been stated by her subsequently were true, she would have at least mentioned these facts while giving her statement. also, as the ..... thought and cannot be accepted. 28. it is also seen that, shri gopalapillai narendranath, husband of smt. asha sivasankara fillai, had given a statement under section 108 of the customs act, 1962 before the dri officials on the same day. in his statement he has admitted that the car imported in his wife's name did not belong ..... the import of the vehicle; that shri alex c joseph has imported the vehicle under seizure into india, which has been rendered liable to confiscation under section 111 of the customs act, 1962 in as much as it was imported in the name of dr. asha sivasankara pillai without a valid import licence in contravention of the above .....

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Jan 24 2003 (TRI)

Hy-grade Pellets Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jan-24-2003

Reported in : (2003)(153)ELT409Tri(Bang.)

..... to 26-2-2000 by way of a common adjudication order. he also invoked the extended period under proviso to section 11a of central excise act, 1944 and imposed a mandatory penalty equal to the amount of duty under section 11ac of central excise act, 1944 and also imposed a penalty of rs. 15,00,000/-under rule 173q of central excise rules, 1944 ..... and demanded interest under section 11ab of central excise act, 1944. (a) the entire case of revenue has been built on the fact of the appellants having cleared the quantities with the moisture content and they had paid the port ..... fact the plea of revenue neutrality for the goods sent to hazira has been strongly urged. therefore, we find prima facie a very strong case of bar of limitation under section 11a, in favour of the appellant as far as show cause notice dtd. 13-12-99 is concerned. the documentary evidences have been cited by the appellant in the form .....

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Jan 21 2003 (TRI)

Panacea Biotec Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-21-2003

Reported in : (2003)(153)ELT627TriDel

..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that .....

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Jan 14 2003 (TRI)

Headway Lithographic Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-14-2003

Reported in : (2003)(88)ECC17

..... but now they are equipped with the same. the notice furnished yearwise assessable on correct value of paper in the written submission. the said co. further contended that section 11ab and 11 ac introduced on 28.9.96 and do not have any retrospective application. now at first i am to classify the product in question. the ..... would amount to manufacture. whether it results in the merging of a new product and thus amounting to manufacture and calls for levy of duty under the central excise act once again or not. the reference has been made without expressing any opinion on the question of classification of the product, if any, emerging. since question of ..... cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres".duty of excise being on the act of manufacture of goods, essentially the dispute is whether the printing carried out by the appellant, leads to the manufacture of "other paper or paper board cut of size .....

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Jan 14 2003 (TRI)

Gujarat Raffia Industries Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-14-2003

Reported in : (2003)(153)ELT336TriDel

..... spencer case whether fabric made out of hdpe strips/yarn would be covered by the term 'textiles and textile articles' as mentioned in section xi of the schedule to the central excise tariff act. in view of this, it cannot be claimed that the judgment in the case of raj pack well was given per incuriam.learned ..... senior departmental representative has rightly mentioned that everything which is woven is not covered by section xi of the central excise tariff heading 68. ..... such mixtures or of asbestos (for example, thread, woven fabric, clothing, head gear, footwear, gaskets)". this view is further strengthened by note i (h) to section xi which provides that section xi does not cover "woven, knitted, or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 8 .....

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Jan 14 2003 (TRI)

3-a Associates and Ots Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-14-2003

Reported in : (2003)(155)ELT366Tri(Kol.)kata

..... claims invidually.1.4. the deputy commissioner vide his order-in-original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. thereafter, section 117 of the finance act, 2000 validated the collection of service tax under rule 2(i)(d)(xii) & xvii of the service tax rules, 1994 with retrospective effect, and declared that ..... about the recovery of the refund sanctioned by the deputy commissioner in view of the retrospective validation of the service tax rules, vide section 117 of the finance act, 2000. in terms of the said section, refund of service tax granted in pursuance of any order/judgment is to be recovered within a period of thirty days from the ..... assent of the president on 12.5.2000.1.6. in pursuance of the above provisions and in exercise of the powers conferred under section 84(1) of the chapter v of the finance act, 1994, the appellants were issued a show cause notice proposing as to why the order-in-original passed by the deputy commissioner granting .....

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Jan 14 2003 (TRI)

Chariot Cement Company and ors. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-14-2003

Reported in : (2003)(89)ECC552

..... evidence of the contents contained in a document is hearsay evidence unless the writer thereof is examined before a court. however, under section 36a(i) of the 1994 act unless the contrary is proved by the person from whom the documents are seized, the truth of the contents of the documents may be presumed. (b) ..... (a)(ii), the court is entitled to presume that the document has been executed or attested by the "person concerned.all the aforesaid presumptions under section 36a of the 1944 act are available and applicable only where the document in question is produced by the person concerned or has been seized from the custody or control of the ..... out as to who was the person using their name.14. shri bagaria, learned advocate has also referred to sections 61, 67 and 68 of the evidence act, 1872 and has contended as under: (a) under section 61 of the evidence act, it is necessary that the contents of a document be proved either by primary or secondary evidence. the .....

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Jan 10 2003 (TRI)

Lucky Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jan-10-2003

Reported in : (2003)(153)ELT589Tri(Bang.)

..... 30-1-2001, the duty demandable works out to rs. 1,75,55,383/- and interest thereon. they are also liable to pay the interest demandable under section 28ab of the customs act, 1962 from the date of clearance till the date of payment of the customs duty. in view of the above findings m/s. lucky exports are liable ..... misuse the deec and rupee rouble trade for earning undue benefit." and thereafter found that imported goods were rendered liable for confiscation under the provisions of section 111(m) and section 111(o) of the customs act, 1962 (as recorded in para 135 of the impugned order). (e) he denied the benefit of notification 51/2000-cus., dated 27-4- ..... considered that he lent his name to m/s. lend to wrongly avail the benefit under advance licence (deec scheme) which rendered him liable for penalty under section 112a of the customs act. (b) an examination of the import document reports proved beyond doubt that the goods imported were of usa/new zealand origin manufactured by an uk firm .....

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Jan 10 2003 (TRI)

Leela Scottish Lace Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jan-10-2003

Reported in : (2003)(87)ECC657

..... table shall not be applicable to export of any of the commodities/products if such commodity/ product is - (a) manufactured partly or wholly in a warehouse under section 65 of the customs act, 1962 (52 of 1962), (c) manufactured and/or exported by a unit licensed as hundred per cent export oriented undertaking in terms of the relevant provisions ..... . lsll were the exporters, owners and manufacturers of the readymade garments exported in that case and the said goods were not manufactured and or fabricated under section 65 of the customs act in a custom bonded warehouse and also were not exports of an 100% eou and cannot be considered being exported as per the exim policy applicable for ..... as detailed in annexure-b, should not be rejected in terms of notification no. 31/99-cus. (n.t.), dtd. 20-5-99 as amended issued under section 75 of the customs act, 1962. (c) the amount of rs. 20,28,690/- paid as a pre-deposit towards excess drawback claimed vide miscellaneous challan no. 0202337, dtd. 9-2 .....

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Jan 09 2003 (TRI)

Frontier Trading Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-09-2003

Reported in : (2002)LC520Tri(Mum.)bai

..... for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. it is settled law that such a circular is binding upon the department. the representative of the commissioner, the respondent therefore took a stand contrary to that which ..... proposed classification in heading 9404.29, proposed confiscation of the goods pending clearance under clause (m) of section 111, recovery of duty on goods cleared between june 1997 to july, 2000 invoking the extended period contained in sub-section (1) of section 28 of the act and proposed penalty on the importer. in the order impugned in this appeal, the commissioner has adjudicated on .....

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