Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-30-1989
Reported in : (1990)(30)LC509Tri(Delhi)
..... under duress. they further stated that even if the procedure for lodging protest under 233b is not followed, they will not be disentitled to claim refund under section 11b of the act, which is paramount and which cannot be controlled by rule 233b of the rules.they submitted that any method of lodging the protest will meet the requirements ..... appellants' contention before the collector (appeals), bombay in both the appeals had been that they were not engaged in the manufacture of goods as understood under section 2(d) of the act. they are manufacturing the semi-finished structures which are to be installed and fitted in a turn-key project. the goods are not capable of being sold ..... rejected the refund claim, as the appellants had failed to file the refund claim with his office before the expiry of six months as provided under section 11b of the act and also on the ground that the appellants had failed to file the letter of protest properly in terms of provisions contained in rule 233b of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-29-1989
Reported in : (1989)(24)LC465Tri(Delhi)
..... to them w.e.f. 1-3-1984 be not withdrawn and why the duty involved on the clearances of the said products be not demanded under section 11a of the central excises and salt act, 1944.5.1. issue no. (1). - the asstt. collector in de novo proceedings, on remand from the collector (appeals), has held these ..... medicine under the central excise tariff has to conform to the definition of the said expression 'patent or proprietary medicine' under tariff item 14e. reference to the drugs act for the purpose of classification under the central excise tariff does not appear to be relevant in view of the general principle enunciated by the supreme court. applying ..... prima facie evidence of the fact that the subject goods are drugs. it is true that the definition of "patent or proprietary medicines" under the drugs and cosmetics act cannot be applied for interpretation of item no. 14e of the central excise tariff schedule. however, what is relevant and significant is that the two definitions have many .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-26-1989
Reported in : (1989)31ITD86(Delhi)
..... or betting of any form or nature what-so-ever will be regarded as income for purposes of the income-tax act [section 3(b)(ii) of the finance act]. it should, however, be noted that receipts, which arc of a casual and non-recurring nature, will be liable to income-tax only if they ..... it to any extent. it is not a receipt by way of addition to the remuneration of an employee, within the meaning of that expression in section 10(3) of the income-tax act, 1961. we are in agreement with the contention of the learned counsel for the assessee that the receipt in question was purely casual and nonrecurring, but ..... termed as casual income. we cannot do anything better, than to extract a few lines from the said explanatory notes: -- (1) the definition of "income" in section 2(24) of the income-tax act has been amended to specifically provide that winnings from lotteries, crossword puzzles, races including horse races, car games and other games of any sort or from gambling .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-26-1989
Reported in : (1990)(45)ELT604TriDel
..... made later were referred and the subsequent statement was taken as an "after thought". the show cause further alleged that they contravened the provisions of sections 8(2) and 27 of the act inasmuch as they had acquired and possessed thereafter, gold ornaments in trade quantity unauthorisedly and were engaged in the purchase and sale thereof. the ..... for sale. an attempt for sale is distinct from intention to sell. intention to sell does not constitute an offence under section 27(1) of the act. he further submitted that under section 8(2) of the act mere possession of gold ornaments does not constitute as an offence unless there is an offence or contravention of the provisions ..... for somewhat different reasons. those reasons are set out below: - 14. allegations of contravention of the provisions of section 8(2) of the gold control act and/or of section 27 of the said act were made.15. extracts of section 8(2) have already been set out in the order of shri s.l. peeran. it is apparent from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-23-1989
Reported in : (1989)(24)LC309Tri(Delhi)
..... of 'manufacture'. the collector of central excise (appeals) set aside the order of the assistant collector and held that 'garnetting' is not manufacture as contemplated by section 2(f) of the central excises and salt act, 1944 and, therefore, it was held that the goods arising after the process of garnetting are not excisable.3. smt. vijay zutshi, learned sdr appearing for ..... further urges that the process of garnetting in respect of which duty is demanded is a process falling within the definition of 'manufacture' as found in section 2(f) of the central excises and salt act, 1944 which reads as follows :- " 'manufacture' includes any process identical or ancillary to the completion of a manufactured product." 7. according to her in the instant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1989)(24)LC460Tri(Delhi)
..... a proviso and to no other'." applying the aforesaid principle, the learned author gives an example from an income tax act in the following words :- "on the same principle, proviso 1 to section 24(1) of the indian income-tax act, 1922 was construed as limited in its application to set-off profits and losses arising under different heads, a ..... subject dealt with by section 24(1) and was held inapplicable to set-off profits and losses arising under the same head, ..... a subject dealt with under sections 7 to 12-b." on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1990)LC254Tri(Delhi)
..... percent ad human consumption; valorem(b) opium, indian hemp and other narcotic drugs and nar-cotics; and(c) dutiable goods as defined in section 2(c) of themedicinal and toilet preparations (excise duties) act,1955 (16 of 1955)." "motor vehicles and tractors including trailers - * * *ii. tractors, including agricultural tractors fifteen per cent ad valorem ..... earth mover." "tractor (mech. eng.) an automotive vehicle having four wheels or a caterpiller tread used for pulling agricultural or construction implements 2. the front pulling section of a semitrailer. also known as truck-tractor." looking into these definitions, it is clear that tractor is an automobile and the contention of sh. l.c ..... the order-in-appeal dated 26-4-1984 passed by the collector (appeals), madras. the appeal is filed under section 35-b of the central excises and salt act, 1944 (hereinafter referred to as 'act').2. the appellants company had filed a classification list no. 9/81-82 classifying the steel seat assembly for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-15-1989
Reported in : (1991)LC225Tri(Delhi)
..... duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, ..... or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part of the ..... discussion is made with reference to the description given in the sub-heading no. 8504.00 in cet act, 1985, and on the provisions of rule 3(a) of rules for interpretation of the schedule to the central excises and salt ..... act, 1944 which emphasises that specific description is to be preferred to a more general description." 8. the appellants also .....
Tag this Judgment!Court : Delhi
Decided on : Jun-14-1989
Reported in : [1989]30ITD255(Delhi)
..... on this point need not be interfered with. in view of the above, i dismiss the assesseds appeal and allow partly the departmental appeal.reference under section 255(4) of the it act, 1961as it has not been possible for us to come to an agreed conclusion in the appeals captioned above, we refer the following question for the ..... to be belonging to the karta representing the family in whose possession and custody the said asset was found. sub-section (4a) of section 132 introduces the aforesaid principle of rule of evidence (section 110 of evidence act) into the income-tax act and reads, inter alia, as below :'where any books of account, other documents, money, bullion, jewellery or ..... malti prasad ram prasad and malti prasad jagdish prasad, in which the assessed and his sons are partners were searched by the income-tax department under section 132 of the income-tax act, 1961. the search warrants were in the names of the firms and the partners of the said firm. the assessed, namely, shri malti .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-14-1989
Reported in : (1989)(24)ECC292
..... claimed by the importers. no valid import licence was produced and the revenue authorities were of the view that the goods were liable to confiscation under section 111(d) of the customs act, 1962. the appellants had waived the issuance of a show cause notice but had requested for granting a personal hearing. at the time of personal ..... are not manufacturer's drawings. he has referred to note (k) of chapter 72 which describes flat-rolled products: rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij). he has pleaded for the rejection of the appeal.7. in reply shri mukhopadhyay, the learned advocate, states ..... read with heading 84.65. the appellants had also taken the plea that machinery parts made of stainless steel were not covered under chapter xv in view of section note (f) to the relevant chapter. it was also contended that the goods had acquired character of articles or products of other heading, since they were fitted .....
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