Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-14-2003
Reported in : (2004)(92)ECC651
..... -declaration, fraud, etc.; that as the appellants had misdeclared their products as parts of car air-conditioner, penalty under section 11ac of the act is imposable on them; that penalty is also imposable on sh. dinesh chabbra as he supervises the work relating to central excise; that rule 209a of ..... will be classified as such otherwise these will be classified as 'parts' only. before parting with the matters, we hold that the penalty, under section 11ac of the central excise act is not imposable on the appellant company as the issue involved is one of interpretation and application of rule 2(a) of interpretative rules. further, ..... further disassembly; that the said definition has been taken from mc graw hill dictionary of scientific and technical terms. he also mentioned that penalty under section 11ac of the central excise act can be imposed even when the show cause notice has been issued for the normal period if there is a suppression of facts, wilful mis .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-13-2003
Reported in : (2003)(158)ELT822TriDel
..... , it is made clear that if the terms of this stay order are not complied with within the stipulated period, then the appeal shall become liable to be dismissed under section 35f of the act without any further reference to them.4. to come up for reporting compliance and further orders on 15th december, 2003.
Tag this Judgment!Court : Delhi
Decided on : Oct-09-2003
Reported in : (2004)91TTJ(Del)214
..... the assessment year 1991-92, the only direction of the assessing officer was to 'charge interest' and there was no specific direction to charge interest under section 234b of the act. in view of the said authoritative pronouncement, no question of law, much less a substantial question of law, arises from the order of the tribunal ..... s case (supra), the supreme court endorsed the view of patna high court that interest could no be levied merely through a notice of demand under section 156 of the act where there was no specific order in the order. now, the scope and ambit of assessment as well as the assessment order have been considered ..... not been produced at any stage before the revenue authorities. learned departmental representative placed reliance on the definition of 'speculative transaction' as contained under section 43(5) of the income tax act and argued that since the transactions in question have been admittedly settled without delivery of share securities, loss of rs. 11,26,265 has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-09-2003
Reported in : (2004)(92)ECC336
..... undertaken by them in matching the imported rings with those manufactured by them according to the requirement of each customer would satisfy the definition of 'manufacture' under section 2(f) of the central excise act. the piston ring set which is finally cleared by assessee consists of the following rings:- the testing which is carried out by the assessee involves technical work ..... in the value of the final product.8. the learned dr contended that the process undertaken by the assesssee will not come within the definition of the term 'manufacture' under section 2(f). therefore, according to the revenue, assessee is not entitled to take credit of the duty paid on the rings imported.9. we find merit in the contention raised .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-07-2003
Reported in : (2004)(165)ELT534TriDel
..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-07-2003
Reported in : (2004)(173)ELT314TriDel
..... for manufacturing the products, which are to be exported out cent-per-cent and in these circumstances, such goods are not meant for temporary storage under section 59 of the customs act and therefore, not necessarily bound to be cleared for home consumption on payment of duty. it has also been mentioned by revenue in its grounds ..... closed, the benefit of exemption notifications is no longer applicable; that thus the duty is chargeable from the assessee without allowing any depreciation; that proviso to section 3(1) of the central excise act is applicable as held by the larger bench of the tribunal in the case of himalaya international ltd. v. cce, chandigarh, 2003 (154) e ..... been in use since 1996-97 and thus the assessee has violated the conditions of the exemption notification making the goods liable for confiscation under section 111(o) of the customs act and rule 209 of the central excise rules, that as the capital goods are not being utilized for export production since long and the unit .....
Tag this Judgment!Court : Delhi
Decided on : Oct-01-2003
Reported in : 2004IAD(Delhi)132; 107(2003)DLT684
..... to examine the exact meaning of the expression 'import of wild animals' and in particular the meaning of 'wild animals' which has been defined in section 2(36) of the said act as under:'(36) 'wild animal' means any animal specified in schedules i to iv and found wild in nature;'the only entry with regard to crocodile ..... . before parting with this case, it is made clear that no view of this court has been expressed in respect of the provisions of section 44 of the wild life (protection) act, 1972. that issue has not arisen in the present case. however, learned counsel for the respondent did submit that dealing in such articles would ipso facto ..... free from any condition with regard to obtaining any no objection from the wild life authorities under the wild life (protection) act, 1972 (hereinafter referred to as the said act). learned counsel for the petitioner has referred to section viii, chapter 41 of the itc(hs) classification of export and import items under the exim policy 2002-2007. the .....
Tag this Judgment!Court : Delhi
Decided on : Sep-30-2003
Reported in : 2003VIIAD(Delhi)633
..... as to whether the petitioner is entitled to interim relief on the basis of sole argument of the petitioner confined to the alleged infraction of section 10b of the act. 10. section 10b of the act is in the following terms:'10b disqualification of members of bar council- an elected member of a bar council shall be deemed to have ..... of the elected members of the state bar council is five years from the date of publication of the result of his election as provided under section 8 of the act. proviso to this section, however, stipulates that where a sbc fails to provide for the election of its member before the expiry of the said term of five years ..... , the impugned action of the bcd resorting to extreme step of `expelling' the petitioner from the membership of the bcd in purported exercise of powers under section 10b of the act, is without serving upon the petitioner notice of such meetings and without following the principles of natural justice by either serving any show cause notice or giving .....
Tag this Judgment!Court : Delhi
Decided on : Sep-30-2003
Reported in : (2004)190CTR(Del)259; 2004(73)DRJ455; [2004]269ITR140(Delhi)
..... .10. we are unable to persuade ourselves to agree with the learned counsel. it needs little emphasis that the jurisdiction of the high court under section 260-a of the act is limited and is confined to entertaining only such appeals against orders, which involve substantial question of law. though the expression 'substantial question of law ..... goods dispatched as per the books of patel roadways and as declared by the assessed and added the same to the returned income as unexplained investment under section 69 of the act. consequently, another addition of rs. 2,12,053/-, being the profit earned on the undisclosed investment was also made to the returned income.6. ..... the assessed firm. the goods are purchased in delhi, transported to coimbatore and sold there.3. on 13 february 1990, search and seizure operations under section 132 of the act took place at the business and residential premises of the assessed and its partners both at delhi and coimbatore. according to the revenue, post-search .....
Tag this Judgment!Court : Delhi
Decided on : Sep-30-2003
Reported in : [2004]136TAXMAN75(Delhi)
..... law.10. we are unable to persuade ourselves to agree with the learned counsel. it needs little emphasis that the jurisdiction of the high court under section 260a of the act is limited and is confined to entertaining only such appeals against orders, which involve substantial question of law. though the expression 'substantial question of law' ..... goods dispatched as per the books of patel roadways and as declared by the assessed and added the same to the returned income as unexplained investment under section 69 of the act. consequently, another addition of rs. 2,12,053, being the profit earned on the undisclosed investment was also made to the returned income.6. ..... the assessed-firm. the goods are purchased in delhi, transported to coimbatore and sold there.3. on 13-2-1990, search and seizure operations under section 132 of the act took place at the business and residential premises of the assessed and its partners both at delhi and coimbatore. according to the revenue, post-search enquiries .....
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