Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-29-2003
Reported in : (2003)(111)LC722Tri(Mum.)bai
..... sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw matarial for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-29-2003
Reported in : (2003)(158)ELT52Tri(Mum.)bai
..... pipe fittings in the explanatory notes to the heading 73.07 harmonised system of nomenclature. such goods would therefore be excluded from classification in any of the chapters of section xvi and would be classified on merits of this case, in heading 74.12. the explanatory notes to heading 8415 also make it clear that parts of air ..... appealed this order. the commissioner (appeals) accepted the contention of the assessee that the goods were excluded from classification in chapter 84 by virtue of note 2 of section xv which excluded parts of general use and were tube and pipe fitting of base metal, and accepted the classification claimed by the importer. hence this appeal by the ..... . in coming to its conclusion that such bolts and nuts would not be parts of automobile under the central excise tariff act, 1985 the court was influenced by the provisions of note 2(b) and 3 of section xvii. we are not concerned with these notes. therefore the ratio of the judgment would not apply to the facts before .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Aug-29-2003
Reported in : (2003)(158)ELT205Tri(Bang.)
..... to undermine the well established rule of law that save in a very exceptional class of case, the burden is on the prosecution and never shifts." if section 106 of the evidence act is applied, then, by analogy, the fundamental principles of criminal jurisprudence must equally be invoked. if so, it follows that the onus to prove the case ..... origin, seized at bangalore, had held as follows :- "3a. mulberry raw silk yarn or silk yarn mentioned in the impugned notice are not goods covered by section 123 of the customs act, 1962. therefore, the burden to prove that they were not smuggled goods, does not lie or does not shift to the person from whose possession they were ..... kumar shroff, shri s. muralidhara, shri rahul k. dharmashi all of bangalore and shri vikas and shri ashok of calcutta on each one of them, under section 112 of the customs act, 1962 for their roles in smuggling and subsequent disposal of the subject goods.2. (a) the notice emerged consequent to what has been termed in the notice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Aug-29-2003
Reported in : (2003)LC428Tri(Bang.)alore
..... thereby shortens the life of the compressors. all the above processes are carried out to ensure the electrical and mechanical efficiency of the stator. (v) according to section 2(f) of the central excise act, 1944 'manufacture' includes any process incidental or ancillary to the completion of a manufactured product. the stators manufactured at the service centre are complete and ready for ..... . the appellants, hereinafter referred to as (tpil), are manufacturers of hermetically sealed compressors, condensing units and parts and accessories thereof, which fall under chapter 84 of the central excise tariff act, 1985. tpil were also, in addition to the manufacturing activities, undertook repair of damaged/defective compressors at their service centre, which is separate from the main factor but adjacent thereto .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-28-2003
Reported in : (2003)(90)ECC686
..... to do the same would not make it a case of suppression of facts. therefore, most of the demand is hit by limitation provided under section 11a of the central excise act.9. in view of what has been stated above, the impugned order is set aside and the appeal is allowed.[operative part of the order was ..... excise authorities all-through and there was no suppression of facts involved which would justify raising the demand invoking the extended period as provided under proviso to section 11a of the central excise act. in this context, he has relied on declaration filed by the appellant for the year 1997-98, therein the goods were described as "geometry ..... 2003, commissioner of central excise, delhi-1 confirmed the same duty demand.the commissioner also demanded interest in respect of the duty amounts not paid under section 11ab of the central excise act, 1944 and imposed a penalty equivalent to the duty amount on the appellant. the ground for denying the exemption was that the boxes, which are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-25-2003
Reported in : (2003)(90)ECC653
..... 97. we hope that your honour will be pleased to consider all the factors responsible for production and determine the acp accordingly in terms of sub-section (2) of section 3a of central excise act, 1944, taking into account our performance in the past. 4. we are, therefore, awaiting for the orders of your goodself and hope reasonable ..... envisaged in sub-rule (3) of rule 96zo is subject to the condition that we shall not avail of the benefit, if any, under sub-section (4) of section 3a of central excise act, 1944 (1 of 1944). 3. sir, the application of deeming provision of production based on formula of determination of annual capacity of production solely depending ..... 96zo of the central excise rules in terms of compounded levy scheme and that, that rule specifically excludes re-fixation of duty liability under sub-section (4) of section 3a of the central excise act, 1944. it is also pointed out that in view of the decision of the apex court in the case of commissioner, customs & central .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-22-2003
Reported in : (2003)LC167Tri(Chennai)
..... assisted in terms of paying electricity bills, supplying raw material, paying bills of advertisement etc. the charge of mutuality of interest is generally raised for adopting valuation under section 4 of the act by treating the other unit as a related one. in the light of above analysis, it is clear that a certain amount of confusion has dawned on the mind ..... -12-98 was also issued jointly to m/s. pr and m/s. rc demanding duty of rs. 8,02,065/- from m/s. pr in terms of section 11a(1) of the act, being the differential duty for the goods cleared between the period 1-6-98 and 12-9-98. both the show cause notices were decided by the same ..... the appellants company, besides imposition of penalty of rs. 3,00,000/- (rupees three lakhs) on the partner shri shabbir d.bootwala. he has also charged interest under section 11ab of the act.while ordering so, he has also allowed the appellants company to avail the modvat credit of duty paid on the inputs used in the manufacture of finished product cleared .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Aug-22-2003
Reported in : (2003)(157)ELT414Tri(Bang.)
..... receipt. he also imposed a penalty of rs. 1,79,78,566/- on the appellants under rule 57ah(2) of the central excise rules, 1944 read with section 11ac of the act and rule 173q(1) of the central excise rules, 1944 and ordered the payment of appropriate interest in terms of rule 57ah(1).4. after hearing both sides ..... same was required to be paid in terms of the provisions of rule 57cc/57ad of the central excise rules, 1944, the extended period of time provided under section 11a of central excise act, 1944 could be invoked on the following grounds : (i) that m/s. jvsl have suppressed the fact of entering into agreements with jpocl and jtpcl. (ii) that ..... evade the dues equivalent to 8% of the price of the goods, therefore, it appears that the extended period of five years under the first proviso to section 11a(1) of the central excise act, 1944 read with rule 57ah of the centra! excise rules, 1944 is invokable in this case.thereafter finding that the decisions of champher drugs and liniments, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-22-2003
Reported in : (2003)(90)ECC381
..... sales tax act.following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw material for construction of plant cannot be said to be use as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Aug-22-2003
Reported in : (2003)(158)ELT187Tri(Bang.)
..... length......." (f) since the classification as arrived at is based on the interpretative rule for the classification of the goods under the customs tariff, along with section note and chapter notes and in terms of the respective headings, the reliance of the lower authority on rule 2 of the interpretative rules to the tariff is ..... suitable heading or subheading in the tariff is to be located and then the same has to be considered, in light of statutory rules for interpretation, the section notes and the chapter notes in the tariff to establish the proposed heading for classifying the entity would be appropriate or not. the hsn notes, the non- ..... as follows : all these items are specific identifiable parts not excluded by any chapter note or section note and therefore, appropriately classifiable as parts of condensers in terms of section note 2(b) of section xvi of the schedule to the customs tariff act, which is reproduced below for the sake of convenience. "other parts, if suitable for use .....
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