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 3 of about 225 results (0.402 seconds)

Gowtham Processors and Bharat Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

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 .....

Ambuja Cement Rajasthan Ltd. and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC484

..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....

Premier Explosives Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC312

..... pleaded that it is a well settled law that transportation charges from factory gate to depot and turnover tax are allowable deduction under section 4 of central excise act.6. shri l. narasimha murthy learned jdrappeared on behalf of the revenue. he pleaded that in these cases, the orders passed by ..... , they are being disposed of by this common order.3. the fact in brief are that m/s premier explosives ltd are manufacturers of prepared explosives. they clear the explosives manufactured by them by stock transfer to their depots and consignment agents on payment of duty on the basis of ..... commissioner (appeals) are liable to be set aside as the same are contrary to the provisions of section 4 of central excise act. in terms of section 4(2) of central excise act, 1944 where the price of excisable goods for delivery at the place of removal is not known and ..... 1. these are the four appeals filed by m/s premier explosives ltd. against order nos. 74/99 (h-iii) ce, 75/99 (h-iii) ce, 76/99 (h-iii) .....

New Cool Well International Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... control of customs, since the importer has not availed of the option given it to redeem them on payment of fine, after their confiscation under clause (m) of section 111 of the act has been ordered, deposit of the duty on the goods will not arise.2. a penalty of rs 12 lakhs has been imposed on the importer and rs 4 ..... - sub heading for flat rolled product covering the thickness of the goods in question. for the goods to be considered to be scrap the requirement contained in note 8 to section xv to be satisfied.there is no material advanced by the appellant to show that the goods are metal waste and scrap from the manufacturer or mechanical working of metals .....

Sanco Plastics Pvt. Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC262

..... , 1993 (44) ecc220 (mp): 1993 (68) elt 28 (mp) wherein the madhya pradesh high court has held that a mere mechanical repetition of language of proviso to section 11a(1) of the central excise act would not confer jurisdiction on collector to invoke extended period of limitation until the suppression without intent to evade duty has been proved. reliance has also been .....

India Trade Promotlon Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC20

..... in the category of service provided by mandap keeper and, therefore, the service tax demand confirmed in the impugned order is not legally sustainable.4. section 65 of the finance act 1944 contains definitions of "mandap", "mandap keeper" and taxable service." the dispute is to be required decided in the light of these definitions. in ..... order to facilitate the discussion of the issue, we read these definitions: (22) "mandap" means any immovable property as defined in section 3 of the transfer of property act, 1882 and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function; ( ..... 1. m/s. india trade promotion organization (itpo) has been registered as a charitable organization under section 25 of the companies act 1956. the main objectives of this organization as enumerated in memorandum of association are as under:- to promote, organize and participate in industrial .....

Commissioner of Central Excise Vs. S.B. Gopalakrishna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC359

..... the valuer has valued only the property, that cannot be considered to be a taxable service to attract service tax, with reference to the relevant sections under the finance act of 1994.he requested that at any rate, imposition of penalty is not justified in the facts and circumstances of this case.6. we have ..... a "registered valuer" of immovable property or plant and machinery, he is obviously rendering the service as a "consulting engineer" within the meaning of section 65(48)(g) of the finance act, 1994. since this position has been analysed by the madras high court, respectfully following the same, we accept the plea of the revenue and ..... a "registered valuer" of immovable property or plant and machinery, he is obviously rendering the services as a "consulting engineer" within the meaning of section 65(48(g) of the finance act. we cannot, therefore, accept the contention raised by the petitioner that such engineers who offer the advice in their capacity as the "registered valuers" .....

Silvo Liacal Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(163)ELT136Tri(Mum.)bai

..... classification of the goods in heading 3907.20 of the tariff and demanded duty of clearances made within the normal period of limitation contained in section 11a of the act.3. chapter 29 covers specified organic chemicals and heading claimed by the appellant is for other organic compounds i.e. those organic compounds not ..... the chapter 39 that only plastic and no other product is classifiable therein. note 1 of the general rules for interpretation provides that headings of chapters and sections are not to be taken into consideration while determining classification. the fact that the term "plastic" figures in the heading to chapter 39 therefore does not ..... ltd 1985 (20) elt 124 which has been upheld by the supreme court. the tribunal in this decision was concerned with classification under the customs tariff act, 1975, of polyethylene glycol 300. it records that the basis for the classification for polyethylene glycol claimed by the departmental representative was that the product was .....

Commissioner of Central Excise Vs. Oswal Overseas Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(164)ELT415TriDel

..... filed before the hon'ble supreme court. thus the revenue has not succeeded in showing the sufficient cause for not presenting the appeal within the period specified in section 35b of the central excise act. the ratio of the decision in the case of chandra mani is not applicable in view of the abnormal delay of more than 1000 days in filing .....

Sanjay V. Modi and Ajanta Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC24

..... to official records and entries therein are entered on the basis of certain internal documents and that too with the full knowledge of the management; that as per section 36a of the central excise act, the contents of any document seized from the custody or control of any person shall be presumed to be true unless the contrary is proved. he emphasized ..... of fabric was sent with the price-list for the purpose of valuation and the same had nothing to do with the classification. he relied upon the decision in rajasthan explosives & chemicals ltd. v. cce, jaipur, 2003 (85) ecc 85 (t) wherein the tribunal has held that "if there are documents for the clearance of excisable goods without payment of duty .....