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 7 of about 225 results (0.099 seconds)

Commissioner of Central Excise Vs. Rabindra Das

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)LC708Tri(Kol.)kata

..... court of karnataka in the case of tata consultancy services v. uol reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical ..... of engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and ..... question whether any one or more of the above functions performed by the respondent come within the ambit of the relevant section, it is necessary to appreciate the provisions of the relevant section of act and the rules made thereunder. "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders .....

Woodmen Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(164)ELT339Tri(Kol.)kata

..... 2002, dated 30-3-2002 whereby the commissioner has confirmed a duty demand of rs. 23,97,676.00 on the appellants under the proviso to section 11a(1) of the c.e. act, 1944, the act for short besides levying a redemption fine of rs. 10,00,000/-.he has also imposed mandatory penalty equal to the amount of duty demanded, ..... cause notice clearly stated that their constituted attorney looked after their business and he was also summoned by the officers and he had also given statement under section 14 of the c.e. act, wherein he had clearly stated that he had no knowledge about the existence of personal diary maintained by the chartered accountant. when confronted by the investigating ..... in terms of section 11ac of the act and also ordered for charging interest under the provisions of section 11ab of the act.2.1 the brief facts of the case are that the appellants (m/s. wi for short) are a ssi unit .....

Commissioner of C. Ex. and Cus. Vs. Chariot Cement Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)LC920Tri(Kol.)kata

..... for refund since he had not been able to prove that the incidence of excess paid duty has not been passed to any other person. in terms of section 12b of central excise act, 1944, the presumption is in favour of revenues, i.e. unless the contrary is proved by the claimant he is deemed to have passed on the full incidence ..... thus charged was in contravention of the provisions of the notification. but that alone was not sufficient for initiation or levy of penalty under sub-clause (qq) of section 15a(1) of the act. it has to be realised as sales or purchase tax and the tax so charged must have been in excess of tax payable. (para 4)" "realisation of excess ..... . mool chand shyam lal reported in (1988) 4 scc 486. in the said judgment, the hon'ble supreme court was considering the provisions of section 15a(l)(qq) of the u.p. sales tax act, 1948. the said section provided for levy of penalty and clause (qq) read as under - "(qq) realises any amount as sales tax or purchase tax, where no sales .....

Bpl Telecom (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC721

..... 2000 and not on the contract price. the amount of duty paid on this account for the clearances made to dot/bsnl by ineligibly resorting to valuation under section 4a of the act for the period from june 1 to nov 1 appeared to be rs. 33,16,263." 2. the impugned orders have also noted that the telephone ..... order in the case reads as under: 25. by majority it is held that clearances of telephone instruments of dot/mtnl should be assessed under section 4a and not under section 4 of the central excise act, 1944 and appeals are allowed accordingly." 7. in view of what has been stated above, the appeal is allowed with consequential relief, if ..... of telecom/bharat sanchar nigam limited. at the time of removal of these instruments, the appellants discharged duty liability as arising from their valuation in terms of section 4a of the central excise act, 1944, i.e. maximum retail price affixed on the goods minus notified percentage of abatement. the impugned order holds that goods were required to be .....

Commissioner of Central Excise Vs. Varco Sara India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(171)ELT79TriDel

..... officers visited the factory of the respondents on 20-5-1998. shri v.k. dhawan, chairman of the respondent in his statement dated 20-5-1998 recorded under section 14, of the said act stated that, "varco" is the monogram of varco b.j., their joint venture partners.4. on the respondent's invoices, the brand name of product has been given ..... pvt. ltd. for the manufacture of equipments used in oil drilling viz. elevators, manual tongs, slips and their spares classified under heading no. 84.77 of the central excise tariff act, 1985. varco sara are registered with central excise range-ii, dehradun under registration no.3. the central excise officers of dehradun gathered an intelligence that the appellant are affixing the .....

Commissioner of Customs (import) Vs. Shri Gangaram P. Kerkar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... singh being the co-conspirators in the said drawback fraud. on account of the violations/liabilities of the said car to confiscation under the provisions of section 111 (d) and 111 (m) of the customs act, 1962 were invoked by way of show cause notice wherein penal liabilities of shri. aditya singh and g.p. kertkar were also invoked under the provisions ..... of section 112 of customs act 1962." 4. shri. s.n. kantawala, ld. advocate appeared on behalf of the respondent. he reiterated the order passed by the commissioner. he also drew my attention to para 3 .....

Dye Stuff Manufacturers Vs. Govt. of India (Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC607

..... by both the sides. it is, again, undisputed-and indisputable-that any erroneous determination of normal value under the anti-dumping rules read with section 9a(1)(c) of the customs tariff act would be the first and crucial ground of challenge against any finding of dumping recorded on the basis of such determination. therefore, in the instant ..... market price of the goods provided by m/s. basf, which was significantly lower than the prices reported by the trade journal; (vi) that the authority acted in violation of rule 8 or the anti-dumping rules by not examining the accuracy of the data furnished by the domestic industry; (vii) that the authority ..... april to july 1999 (4 months out of the 9-month period of investigation), the authority should not have initiated investigation at all; (ii) that the authority acted contrary to natural justice as well as rule 7 of the customs tariff (identification, assessment and collection of duty or additional duty on dumped articles and determination of .....

Computility Computers Systems Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT462Tri(Mum.)bai

..... collector has erred in considering the invoices in the case of imports made by bank of america from bank of america, hongkong, as evidence, for valuation under section 14 of the customs act. these invoices are not for comparable goods, as system, sold by ibm world trade corporation, hongkong to bank of america, hongkong, who have sent the ..... sale invoice would include local profits levies including opportunity costs and would not indicate inter national export trade prices. the submissions of the appellants that section 14(1)(a) of the customs act stipulates valuation of the imported goods shall be deemed to be the price at which said or like goods are ordinarily sold or offered for ..... initiated by the collector of customs.after considering the materials on record the confiscation of the goods imported in this case under the provisions of section 111(d) and (m) of the customs act, 1962 was ordered along with an option to clear the goods on payment of a fine of rs. 6 lakhs from one month of .....

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being mae at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule.5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(11)elt a 126(sc). we, therefore, set aside the demand on this account.16. the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....

Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT694Tri(Mum.)bai

..... where sales were made eventually to the dealers/buyers. in the middle of september, 1975, the appellants filed price lists in terms of the proposed new section 4 of the central excise act introduced in october, 1975, indicating that the sales are being made at the factory gate to dealers and also that the vehicles are transferred from the factory ..... such cases, the ex-rso ndp price was not the sole consideration of sale. hence in such cases the assessable value should be determined in terms of section 4(1)(b) of the said act read with rule. 5 of the central excise (valuation) rules, 1975. accordingly, in such cases, the assessable value should be based on the aggregate of ..... 15.3.1999 reported at 1999(111)elt a 126(sc). we, therefore, set aside the demand on this account.16 the interest levied under section 11ab of the central excise act and penalty under rule 173q imposed upon the appellants company as also the penalties imposed upon the other persons under rule 198 are set aside in view .....