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 5 of about 225 results (0.083 seconds)

Lloyds Metals and Engg. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT397Tri(Mum.)bai

..... , charts, plans, processing data and other literature comprises in the "documentation service" as specified in clause (3) constituted a book which fell within the definition of 'plant' in section 43(3) of the it act. the court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a plant since they were in a .....

Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC125

..... transfers, is the valuation of the goods. in the case of eous, the valuation of goods cleared to dta is to be done as per the provisions of section 14 of the customs act read with the customs valuation rules, 1988. while determining value of goods under stock transfer, the fact that it is related person transaction, may also be taken into ..... . 4 crores for hearing of the appeal. the appellants failed to comply with the stay order. therefore, the appeal was dismissed for non compliance to the provisions of section 35f of the act.5. the contention of the appellants is that now cbec issued a circular no. 38/2003-cus dated 6.5.2003 clariying that the benefit of notification no. 2 .....

Pace Marketing Specialties Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 or central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdr's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Prakash Cotton Mills Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the said decision below: - "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the date ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, ..... and the department that is relied upon in this regard consists of an application dated 10th december 1992 for registration under the act a letter of 15th december informing the jurisdictional officer of its compliance with this requirement on the application a letter of ..... of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Prakash Cotton Mills Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC466

..... of the said decision below:- "6. we have considered the submissions of both the sides. as per provisions of section 11b(1) of the act any person claiming of refund of any duty has to make an application before the expiry of six months from the ..... that the duty was not paid under protest and accordingly refund claim is hit by the time-limit specified in section 11b of the central excise act." 12. in view of the foregoing discussions, we do not find any merits in the appeal and accordingly, reject ..... the department that is relied upon in this regard consists of an application dated 10^th december 1992 for registration under the act; a letter of 15^th december informing the jurisdictional officer of its compliance with this requirement on the application; a letter ..... date of payment of duty. as per second proviso to sub-section (1) of section 11b, the limitation of six .....

Delphi Automotive Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC651

..... -declaration, fraud, etc.; that as the appellants had misdeclared their products as parts of car air-conditioner, penalty under section 11ac of the act is imposable on them; that penalty is also imposable on sh. dinesh chabbra as he supervises the work relating to central excise; that rule 209a of ..... will be classified as such otherwise these will be classified as 'parts' only. before parting with the matters, we hold that the penalty, under section 11ac of the central excise act is not imposable on the appellant company as the issue involved is one of interpretation and application of rule 2(a) of interpretative rules. further, ..... further disassembly; that the said definition has been taken from mc graw hill dictionary of scientific and technical terms. he also mentioned that penalty under section 11ac of the central excise act can be imposed even when the show cause notice has been issued for the normal period if there is a suppression of facts, wilful mis .....

Krishna Trims Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT822TriDel

..... , it is made clear that if the terms of this stay order are not complied with within the stipulated period, then the appeal shall become liable to be dismissed under section 35f of the act without any further reference to them.4. to come up for reporting compliance and further orders on 15th december, 2003.

itel Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(93)ECC639

..... on the appellants. in appeal, the commissioner (appeals) framed issue as to whether clearance of telephone instruments to dot/mtnl should be assessed under section 4a or under section 4 of the central excise act, 1944. the commissioner (appeals) had recorded the oral submission and reiterated the allegation that the appellant had availed 40% from the contract price, which ..... short point to be considered in the appeal filed by the assessee is whether clearances of telephone instruments to dot/mtnl should be governed under section 4 or under section 4a of the central excise act, 1944 while determining the assessable value.12. the central board of excise has issued a circular no.625/16/2002-cx., dtd. 28- ..... it is open to the revenue to contend before this tribunal for a position that the assessment has to be made in the case of party under section 4a of the act. it was further contended that the circular, which came only on 28-2-2002, can be relied on by the assessee in order to justify his .....

Sterlite Optical Technologies Vs. Commissioner of Cen. Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT467Tri(Mum.)bai

..... 56.832%. the commissioner has rejected the claim of the company that the rate of duty payable and which has been paid is only 16% ced under section 3(1) of the central excise act. he has also rejected the plea of the manufacturer that the benefit of concessional rate of duty at the rate of 5% for optical fibre which is ..... 9913kgs of preforms manufactured in the 100% eou unit and cleared clandestinely to dta unit. all the above demands have been confirmed together with interest in terms of section 11ab of the central excise act, 1944 and extended period of limitation has been invoked in the case of the above 3 demands. (4). customs duty of rs. 6,93,81,856/- on ..... terms of notification no. 53/97-cus (5) penalty of rs. 94,87,92,689/- on the 100% eou unit under section 11ac of the central excise act, and penalty of rs. one crore fifty lakhs under section 112(a) of the customs act on the 100 % eou unit. (6) penalty of rs. 10 crores & rs. 75 lakhs on shri navin agarwal, director of .....

Shriram Pistons and Rings Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC336

..... undertaken by them in matching the imported rings with those manufactured by them according to the requirement of each customer would satisfy the definition of 'manufacture' under section 2(f) of the central excise act. the piston ring set which is finally cleared by assessee consists of the following rings:- the testing which is carried out by the assessee involves technical work ..... in the value of the final product.8. the learned dr contended that the process undertaken by the assesssee will not come within the definition of the term 'manufacture' under section 2(f). therefore, according to the revenue, assessee is not entitled to take credit of the duty paid on the rings imported.9. we find merit in the contention raised .....