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 8 of about 225 results (0.133 seconds)

Bec Foods Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC680

..... claim for the rebate of duty paid on materials used in the manufacture of goods cannot be claimed as such under the provisions of section 11b of the central excise act or under section 27 of the customs act as specific provisions have been made in this regard subject to the conditions stipulated in rule 12 of the central excise rules, 1944 and ..... been exported and they could not claim 'duty draw back' on the inputs. the contention of the learned sdr is correct that no refund of duty under section 11b of the act is involved as it is a case of export of finished goods in the manufacture of which duty paid packing material was used. for claiming such duty back ..... that in the present matter the duty is being claimed as refund as goods had been exported and accordingly the refund claim is hit by time-limit specified in section 11b of the act.6. we have considered the submissions of both the sides. the refund claim has been made on the ground that the duty paid empty packing materials were used .....

Finacord Chemicals (P) Ltd., S.R. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT537Tri(Mum.)bai

..... lakhs and on srn to rs. 15 lakhs.the two consignments imported by fcpl were allowed clearance for home consumption by the proper officer under section 47 of the customs act, 1962 against rep licence, which was subsequently set aside by the commissioner of customs vide the impugned adjudication order. the law on the correct ..... high commission of india, london addressed to the directorate of revenue intelligence in new delhi. the tribunal considered the entire evidence and the provisions of section 139 of the customs act relating to presumption as to documents and held that the link necessary to prove payment beyond a preponderance of probability was missing. this decision is ..... goods and levy of differential duty. the importers and others were called upon to show cause against confiscation of the goods and against imposition of penalty under section 112 of the act.2. similarly, m/s. s.r. nagpal & sons (india) ltd., mumbai (hereinafter referred to as srn) also imported a consignment of the .....

Commissioner of Customs Vs. A.Q. Sayyed

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(157)ELT584Tri(Mum.)bai

..... all of them have replied the details of which are furnished below : (i) umm al quwain police - vide their letter dated 2-10-95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them ..... principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a ..... appeal was rejected, after accepting the lower authority's order on the documents produced and their acceptability. (i) the additional commissioner has applied full rigors of evidence act to the case booked under customs act while as per the decision in the case of d. bhoormall - 1983 (13) e.l.t. 1546 (s.c.), it was held that the .....

Harshvardhan Exports and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ec prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice unit was working ..... duty leviable thereon and without following the procedure as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs. 46,50 .....

Harshvardhan Exports and R.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC403

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ce prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice nit was working ..... duty leviable thereon and without following the procedures as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs.46,50 .....

Commissioner of Customs Vs. Shri A.Q. Sayyed, Shri Pinheiro

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC29

..... as per the decision in the case of d. bhoormall-1983/elt/1546 sc, it was held that the principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a decision that ..... our enquiry all of them have replied the details of which are furnished below: (i) umm al quwain police - vide their letter dated 02.10.95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them .....

Jay YuhshIn Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC308

..... order relating to this issue, before the issue of show cause notice. the ld. counsel therefore, pleads that there is no case of imposition of any penalty under section 11ac of the act in this case relating to this portion of the duty demand.20. we have carefully considered the arguments advanced by the ld.counsel. it is true that the ..... 8479.90.18. the learned counsel has also pleaded that there is no suppression etc. to warrant issue of demand by invoking larger period of limitation contained in section 11a of the act. keeping in mind the fact that we have over-ruled the classification under heading no. 84.15 it is not necessary to examine the aspect of limitation since ..... differential duty of rs. 1,99,60,142 for the period from 1994-95 to 1997-98. the notice invoked the extended period of limitation under proviso to section 11a of the act by alleging suppression of facts on the part of the applicants.4. the notice also sought to include the cost of free supply items supplied by mul, in .....

Commissioner of Central Excise Vs. General Pharma Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC723

..... brand name. further in view of the honest and continued/concurrent use of the brand name, the appellants become owners of the said brand names under section 12(3) of the trade marks act. further, dai ichi has indirectly acquiesced the right over these brand names. the learned counsel also contends that this tribunal can decide as to who is ..... notification no. 1/93 and the extended period of limit time limit is applicable in respect of the duty demand. however, we feel some reduction in the penalty imposed under section 11ac is called for and accordingly, we reduce the penalty of rs. 13,80,269/- to rs. 2,50,000/- with consequential benefit to the appellants.9. appeal ( ..... . we take up the appeal (no. e/785/02) filed by the department first. this appeal is against the finding of the commissioner (appeals) that interest under section 11ab is not leviable prior to 28.09.1996. the learned counsel submits that board has issued a circular subsequently on 26.06.2002 clarifying that interest under .....

Uniworth Textiles Ltd. Vs. Commissioner, Customs of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)LC321Tri(Mum.)bai

..... in paragraph 10 that the board for the first time provided a method of computation of duty in 2001, which matched the terms of the proviso to section 3(1) of the act. it is his contention that the applied method of computation was already prescribed as stated above in 1999 itself, which the tribunal has failed to notice. ..... clear that during the disputed period the duty leviable on d.t.a. clearance had include basic customs duty charged under section 12 of the customs act as well as the additional customs duty levied under the customs tariff act which are chargeable on like goods imported into india. the dispute remains regarding the manner of computing the "amount of duty ..... no. 38/99-ce dated 16.09.1999. after this amendment, the notification exempted the impugned goods from so much of duty of excise leviable thereon under section 3 of the central excise act as in excess of amount calculated at the rate 50% of each of the duty of customs, which would be levied under the customs .....

Vishal Exports Overseas Limited Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)LC939Tri(Delhi)

..... price declared at us $ 3.40 was held to be a misdeclaration. accordingly, the goods were held as liable to confiscation and the appellant liable to penalty under section 114 of the customs act. since bulk of the goods had already been exported, the order confiscated 66 coffee mugs which had been retained as representative samples. the order also imposed a penalty .....