Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(161)ELT834TriDel
..... appeal and therefore the amortisation as determined in the impugned order and the demand of duty on such amortised value are affirmed.12. as the proviso to section 11a(1) of the central excise act has been held to have been rightly invoked in this case on the ground of suppression of facts by the assessee with intent to evade duty, the ..... rejected inasmuch as there was no reason to entertain such a belief where the provisions of rule 5 of the central excise (valuation) rules read with section 4(1)(a) of the central excise act were clear enough to rule out such belief and the decision of this tribunal in flex industries was there in place to remove any doubt from ..... period 1996-1997 to 3-11-98 (period of dispute - pod, for short) by invoking the extended period of limitation under section 11a(1) of the central excise act. it has also charged interest on the duty amount under section 11ab and imposed a penalty of rs. 18,36,340/- on the assessee under rule 173q of the central excise rules, 1944 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-17-2003
Reported in : (2003)(156)ELT968TriDel
..... process undertaken by them is ancillary to the completion of their end product i.e. laser printer cartridge and therefore, falls within the definition of "manufacture " under section 2(f) of the central excise act. the learned sdr also mentioned that earlier the respondents themselves were clearing the impugned goods on payment of duty; that thus they themselves were treating the process .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-13-2003
Reported in : (2003)(89)ECC79
..... find merit in the appellant's contentions that reopening of the past assessments under 20 bills of entry is clearly against the specific provisions of section 28 of the customs act. that section stipulates the procedure to be followed when nay duty has not been levied or has been short-levied etc. the requirement is that a show ..... different periods covered under the contract. he therefore, submitted that the contracted prices satisfied the requirement of price being at the time of importation under section 14 of the customs act.6. with regard to the case law relied upon by the commissioner (appeals) the learned counsel pointed out that the judgement of the apex court ..... submitted that deputy commissioner could no have reopened the assessments already made under 20 bills of entry without issue of show-case notice as provided in section 28 of the customs act. it was also pointed our that the deputy commissioner could not have fixed the future assessable value in advance for the goods yet to be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-04-2003
Reported in : (2003)LC611Tri(Delhi)
..... under challenge in the present appeal.4. the very first contention of the appellant is that the order of valuation is contrary to the legal provisions contained in section 14 of the customs act and rule 4 of the customs valuation rules as interpreted by the apex court. it is further contended that the finding regarding age of machine is incorrect and ..... the basis for comparison. not another transaction in respect of new machinery, several years back. time is the essence in business transaction. and valuation provisions in customs law stress this.section 14 specifically states that value for "delivery at the time and place of importation" is to take for the purpose of valuation of imported goods. we also observe that in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-04-2003
Reported in : (2003)(88)ECC798
..... excise, pune, 1997 (91) elt 540 (sc). it is also submitted that m/s. papl will not come within the definition of 'related person' in terms of section 4(4)(c) of the central excise act, 1944. in union of india v. bombay tyre international ltd., '1984 (2) ecc 102 (sc) : 1983 elt 1896 the supreme court has held that on a ..... proper interpretation of the definition of 'related person' in sub-section (4)(c) of section 4, the words 'a relative and distributor of the assessee' do not refer to any distributor but they are limited only to a distributor who is a relative of the assessee within the meaning of the companies act, 1856.in the present case since the revenue has not ..... been able to establish that m/s. papl is a relative, the fact that it is a distributor or a dealer will not bring it under the definition in sub-section (4)(c) of section 4. the appellant further pointed out that it .....
Tag this Judgment!Court : Delhi
Decided on : May-30-2003
Reported in : 2003VAD(Delhi)261; 105(2003)DLT569; 2003(69)DRJ392; 2003(90)ECC107; 2004(171)ELT163(Del)
..... unless allegations were made in the show cause notice that the goods imported under the ogl license were mis-utilised, penalty could not be imposed under section 4-i(1)(a) of the act. this judgment, in my view, would not in any manner assist the petitioner. in the present case, the show cause notice clearly states that ..... until and unless allegations were made in the show cause notice that the goods imported under the policy were mis-utilised, penalty could not be imposed under section 4-i(1)(a) of the act. for this reliance is placed upon a judgment of this court in optina impex private limited vs . union of india, : 2003(151)elt493(del) ..... failed to v the balance export obligation within the stipulated time and thus violated the conditions of the advance license attracting provisions of section 4-i(1)(a) of the imports and exports (control) act. allegations having been clearly made in the show cause notice about the utilisation of the imported goods by the petitioner and their having .....
Tag this Judgment!Court : Delhi
Decided on : May-30-2003
Reported in : 2003(2)ARBLR508(Delhi); 105(2003)DLT467; 2003(69)DRJ332; 2003(3)RAJ189
..... fact that messrs ernst & young are not parties to the arbitration clause and that all the defendants have not joined in the prayer under section 7 read with section 5 of the act inasmuch as 50.2% of the shares of atlas industries is with the public. it is impermissible to equate the joint managing committee, ..... manager, northern railway and another vs . sarvesh chopra, : [2002]2scr156 :-' to sum up, our conclusions are: (i) while deciding a petition under section 20 of the arbitration act, 1940, the court is obliged to examine whether a difference which is sought to be referred to arbitration is one to which the arbitration agreement applies. if ..... had occasion to compare these very provisions in smt. kalpana kothari vs . smt. sudha yadav and others, : air2002sc404 , and observed thus:- '8. section 34 of the 1940 act provided for filing an application to stay legal proceedings instituted by any party to an arbitration agreement against any other party to such agreement, in derogation of the .....
Tag this Judgment!Court : Delhi
Decided on : May-30-2003
Reported in : 2003IVAD(Delhi)676; 105(2003)DLT400; 2003(69)DRJ229
..... not have made any recommendations whatsoever. it was observed that the tenor of his recommendations do not partake the character of suggestions as contained in section 16 of the act as the said provisions operate in absolutely a different field. the division bench was, thereforee, of the view that the recommendations made by the ..... inquire into allegations made against a public functionary in relation to whom either the president or the lieutenant governor is the competent authority. section 17 of the act provides that nothing in the act shall be construed to authorise the lokayukta to inquire into the allegations against (a) any member of the judicial service who is ..... against a public functionary in relation to whom either the president or the lieutenant governor is the competent authority. the public functionary is defined in section 2(m) of the act and the same does not include any private individual or a company which is not a government company. the 'allegations' into which the .....
Tag this Judgment!Court : Delhi
Decided on : May-30-2003
Reported in : 106(2003)DLT254; 2003(71)DRJ742; (2004)ILLJ53Del; 2004(1)SLJ474(Delhi)
..... the ground that this order is contrary to the well settled position of law laid down in the several judgments that the government under section 10(1) of the act exercised its administrative functions and not judicial or quasi judicial functions and cannot delve into merits of the dispute and take upon itself ..... whose determination will be amenable to judicial review. ' 6. mr. kaura has thereforee submitted that unless and until the prohibition notification under section 10(1) of the clra act is issued, the industrial tribunal cannot entertain any dispute and consequently the declining of the reference though seemingly going into the merits of the ..... steel authority of india ltd. & others etc vs. national union of waterfront workers & others etc. has clarified that if prohibition notification under section 10(1) of the clra act prohibiting employment of contract labour is there, only then the industrial adjudicator will have to consider the question whether the contract has been interposed .....
Tag this Judgment!Court : Delhi
Decided on : May-30-2003
Reported in : 2(2003)ACC710; II(2003)ACC710; 2003IVAD(Delhi)713; 105(2003)DLT479; 2003(69)DRJ459
..... by one person and it cannot be engaged by different persons by paying different rates. 23. a contract carriage permit is granted under section 74 of the act. section 2(43) of the act defines `tourist vehicle' to mean a contract carriage, constructed or adapted and equipped and maintained in accordance with such specifications as may be ..... regular motor service, moudhapara, raipur versus regional transport authority, raipur and another (supra) the permit having been made subject to rules in terms of section 88(9) of the act, the rules must override the provisions of the statute. 26. while, thereforee, agreeing with the respondents that a tourist vehicle to which an authorization ..... means that the tourist vehicle can carry individual passengers from one point to their destination. that interpretation may to some extent be contrary to section 2(7) of the act which provides for engaging the vehicle as a whole under a contract for carrying passengers from one point to another on a fixed sum but .....
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