Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2003 Page 16 of about 486 results (0.138 seconds)

Akhil Bhartiya Grahak Panchayat Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2004(2)BomCR653

..... institutions) regulations, 1997. clause 2 of the regulations stipulates that the regulations shall inter alia apply to institutions deemed to be universities under section 3 of the act, if such institutions operate on a self-financing basis without receiving maintenance grants from the central government, state government or any statutory body under ..... in consultation with the university concerned, be recognized by the commission in accordance with the regulations made in this behalf under the act. by virtue of the provisions of section 3, the central government is empowered on the advice of the commission of declare that any institution for higher education, other than ..... court in these proceedings under article 226 of the constitution has been heard separately. this batch relates to deemed universities recognized under section 3 of the university grants commission act, 1956. there is before the court on the one hand the case of the bharati vidyapeeth deemed university which inter alia .....

Commissioner of Customs Vs. Shri A.Q. Sayyed, Shri Pinheiro

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC29

..... as per the decision in the case of d. bhoormall-1983/elt/1546 sc, it was held that the principles underlying section 106 of the evidence act, the burden would deemed to have been discharged, if sufficient evidence to raise the presumption was adduced. (ii) the commissioner (appeals) was not correct in arriving at a decision that ..... our enquiry all of them have replied the details of which are furnished below: (i) umm al quwain police - vide their letter dated 02.10.95 the traffic and licence section of umm al quwain have informed that the said three vehicles were registered with them, the details of which are furnished, are correct, and the export certificates issued by them .....

Harshvardhan Exports and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ec prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice unit was working ..... duty leviable thereon and without following the procedure as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs. 46,50 .....

Harshvardhan Exports and R.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC403

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ce prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice nit was working ..... duty leviable thereon and without following the procedures as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs.46,50 .....

Uniworth Textiles Ltd. Vs. Commissioner, Customs of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)LC321Tri(Mum.)bai

..... in paragraph 10 that the board for the first time provided a method of computation of duty in 2001, which matched the terms of the proviso to section 3(1) of the act. it is his contention that the applied method of computation was already prescribed as stated above in 1999 itself, which the tribunal has failed to notice. ..... clear that during the disputed period the duty leviable on d.t.a. clearance had include basic customs duty charged under section 12 of the customs act as well as the additional customs duty levied under the customs tariff act which are chargeable on like goods imported into india. the dispute remains regarding the manner of computing the "amount of duty ..... no. 38/99-ce dated 16.09.1999. after this amendment, the notification exempted the impugned goods from so much of duty of excise leviable thereon under section 3 of the central excise act as in excess of amount calculated at the rate 50% of each of the duty of customs, which would be levied under the customs .....

Commissioner of Central Excise Vs. General Pharma Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC723

..... brand name. further in view of the honest and continued/concurrent use of the brand name, the appellants become owners of the said brand names under section 12(3) of the trade marks act. further, dai ichi has indirectly acquiesced the right over these brand names. the learned counsel also contends that this tribunal can decide as to who is ..... notification no. 1/93 and the extended period of limit time limit is applicable in respect of the duty demand. however, we feel some reduction in the penalty imposed under section 11ac is called for and accordingly, we reduce the penalty of rs. 13,80,269/- to rs. 2,50,000/- with consequential benefit to the appellants.9. appeal ( ..... . we take up the appeal (no. e/785/02) filed by the department first. this appeal is against the finding of the commissioner (appeals) that interest under section 11ab is not leviable prior to 28.09.1996. the learned counsel submits that board has issued a circular subsequently on 26.06.2002 clarifying that interest under .....

Shri Vilas Sahebrao Gadakh Vs. the Divisional Joint Registrar, Nasik D ...

Court : Mumbai

Reported in : 2004(2)ALLMR128; 2004(3)BomCR851; 2004(1)MhLj824

..... the respondent nos. 3 to 13 was thus illegally and contrary to the provisions of sub-section (1) of section 38a of the act and therefore respondent nos. 3 to 13 be disqualified under sub-section (3) of section 38a of the act. section 38a of the act reads as under:38a(1) 'no expenditure from the funds of a market committee shall ..... -section (2) of section 38a of the act. the petitioner also alleges that the divisional joint registrar orally directed the respondent nos. 3 to 13 to pay the said amount before he passes ..... filing of writ petitions and sent a report to the divisional joint registrar. the divisional joint registrar to whom the powers of the director under section 38a of the act, are delegated issued notices to the respondent nos. 3 to 13 to attend the office for hearing before issuing necessary directions for the recovery under sub .....

Commissioner of Customs (import) Vs. Voltas Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

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 .....

Lloyds Metals and Engineers Ltd. Vs. Acce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

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 .....

Maharashtra State Electricity Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)90ITD793(Mum.)

..... dy. cit v. itc ltd. (2002) 76 ttj (cal) 323 : (2002) 82 itd 239 (cal), wherein the coordinate bench has inter alia observed as follows : "20. under section 195(1} of the act, any person making payment in the form of income to a non-resident is required to deduct tax at source, from the said income, at the 'rate in ..... also held liable for grossing up under section 195a of the act.6. aggrieved, assessee carried the matter in appeal before the cit(a) but without any success.7. learned cit(a) observed that the contract between mseb and freshfields ..... the mseb that in the event of mseb bearing the tax of freshfields, the payment was, for the purpose of determining tax liability, required to be grossed up under section 195a of the act.since it was an admitted position that any tax liability of freshfield, with respect to income-tax in india, was to be borne by mseb, the assessee was .....