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: 2006 Page 25 of about 242 results (0.312 seconds)

Modern High Tech India Vs. Cce

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

..... strip consisting of several sachets, packed in cartons, the clearance has to be treated as having been made on wholesale basis, not requiring to be assessed under section 4a of the central excise act.ld. sdr, on the other hand, submitted that the goods cleared by the assessee in the above form fell within the definition of "multi-piece package" ..... of specific clarification given by the controller of legal metrology, the assessee has a prima facie case against assessment of their goods in the first category under section 4a of the central excise act. hence there will be waiver of predeposit and stay of recovery in respect of duty of rs. 2,17,91,090/-. however, the position is ..... of less than 10 ml. and supplied to emami.the assessee valued all the goods under section 4 of the central excise act and paid duty accordingly. according to the department, all the goods were liable to be assessed under section 4a of the act on the basis of mrp read with notification no. 13/2002-ce (nt). hence the .....

Maini Industrial Consultants Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(106)ECC498

..... the learned advocate pointed out that the above service would definitely fit into the definition of banking and other financial services, as provided in the finance act 2004 section 65(12) a, which reads as "the following services provided by a banking company or a financial institutions including a non-banking financial company ..... or marketing of service provided by the client". hence, this also comes under business auxiliary service. our attention was invited to the definition of business auxiliary services section no. 65 (19)(i) which reads as "promotion or marketing or sale of goods produced or provided by or belonging to the client. therefore, this ..... . the lower authority confirmed the amount demanded in the show cause notice and further demanded interest under section 75 of the finance act 1944.penalties were also imposed under sections 69, 76, 77 and 78 of the finance act 1994. the appellants challenged the order-in-original dated 31.8.2004 before the commissioner (appeals). .....