Judgment Search Results Home > Cases Phrase: factories act 1948 section 26 casing of new machinery Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 19 results (0.250 seconds)

Wandrobes and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(42)LC86Tri(Delhi)

..... chargeable with a duty not exceeding ten naye paise only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or when ten times of the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal ..... be seen from the ratio of the rulings quoted above, the tribunal has consistently held that commonality of partners and use of telephone, same labour and occasional use of machinery would not be a criteria for considering the units to be dummy units nor could it be considered as having been manufactured within the definition of a 'factory', as appearing in section 2(e) of the central excises and salt act. ..... and none of the cases quoted by them is relevant to the instant case which speaks of the usage of the same machineries/factory by both the parties in the manufacture of ..... cce, bombay because the clubbing of the clearances is not merely based on suspicion or surmise nor will the ratio of the case diamond engineering and trading corporation (supra) will apply because this is not a case of clubbing of clearances of a partnership and of a proprietory concern but of two proprietorship firms in the name of the husband and wife where the husband by consent controlled the operation and conducted the business of .....

Superintending Engineer Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(59)ELT610TriDel

..... taking the first question, first it has to be seen as to whether the 'casting yards' can be construed as a factory within the ambit and definition of the said term in section 2(m) of the factories act, 1948.the definition of 'manufacturing process' in clause (k) and 'factory' in clause (m) of section 2 of the factories act, 1948 is reproduced below: (i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or ..... had observed on examining the facts of the case, that the nature of work was temporary and the workers were 'birds of passage' and hence the object of factories act was not to bring in its ambit such ..... mere labour bestowed on an article even if the labour is applied through machinery, will not make it a manufacture, unless it has progressed so far that a transformation ensues, and the article becomes commercially known as another and different article from ..... nature, something that can be made by man from the matters subjected to his art and skill, or at the least some new mode of employing practically his art and skill is required to satisfy the word "manufacture". ..... 'premises' - as applied to land, webster's new international dictionary defines the word as follows: the property conveyed in a deed; hence, in general, a piece of land or real estate; sometimes, especially in fire insurance papers, a building or .....

Collector of Central Excise Vs. Scientific Diamonds Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(107)ELT206TriDel

..... jdr submitted that according to the definition of the 'factory' under section 2(m) of the factories act, 1948, it is required that there should 10 or more workers working or were working on any day of ..... he further mentioned that as per section 2(1) of the factories act, the term worker is defined as a person employed directly or by or through any agency (including contractors) with or without the knowledge of the principal employer whether for remuneration or not, ..... we observe that the definition of the term 'worker' as given in the factories act is very explicit and it includes not only the persons employed directly but also includes persons employed through any agency including contractor with or without knowledge ..... accordingly the assessee's factory was covered within the meaning assigned to the term under the factories act and central excise duty under tariff ..... of cubic zirconium (artificial diamond), the process of cutting is incidental to the process of manufacture and the contractor and his assistant involved in the process of cutting are to be taken as worker for the purpose of factories act. ..... in the adjudication order, collector held that the contractor and his assistant who were visiting the factory of the assessee for the process of cutting are not to be included in the workers as their work was not ..... as in this case contractor and his assistant have been employed for the purpose of undertaking the process of cutting, they are to be included for the purpose of counting .....

Punjab Recorders Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(37)LC642Tri(Delhi)

..... in this regard it is seen that the term 'power' is defined in section 2(g) of the factories act as: electrical energy or any other form of energy which is mechanically transmitted and is not generated by human or animal energy.since the pump was operated by a battery which provided electrical energy and such energy was converted into mechanical energy by a dc motor, it follows that even in terms of the definition of 'power' in the factories act, the refuelling pumps manufactured by the appellants could be deemed as power operated ..... in regard to the question whether having regard to the facts and circumstances of this case it was permissible for the department to invoke the extended period of five years under the proviso to section 11a of the central excises & salt act, 1944 we find that the appellants' case is that they had not paid duty on the clearances in excess of the exemption limit of rs. ..... we, therefore, hold that this was a case of mere failure or negligence on the part of the appellants, and the extended period of limitation under section ha was inapplicable, and short levy, if any, in respect of the clearances within the normal period of 6 months could alone be recovered from the appellants. ..... in support of his contentions, shri gujral placed reliance on the following case law:new polymer industries v. .....

Punjab Recorders Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(57)ELT293TriDel

..... absence of any definition in the central excise tariff, the question whether a machine is power operated has to be decided in terms of the definition of the 'power' in section 2(g) of the factories act.7. ..... regard to the question whether having regard to the facts and circumstances of this case it was permissible for the department to invoke the extended period of five years under the proviso to section 11a of the central excises & salt act, 1944 we find that the appellants' case is that they had not paid duty on the clearances in excess of the ..... we, therefore, hold that this was a case of mere failure or negligence on the part of the appellants, and the extended period of limitation under section 11a was inapplicable, and short levy, if any, in respect of the clearances within the normal period of 6 months could ..... or negligence on the part of the producer or manufacturer either not to take out a licence in case where there was scope for doubt as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not would not attract section 11a of the act. ..... contended that after the issue of the tariff advice in case the appellants had any doubt they should have sought clarification ..... it is seen that the points that arise for consideration in this case are :- (i) whether the fuel dispensing pumps manufactured by the appellants could be deemed as power driven pumps classifiable under item ..... the following case law ;-new polymer industries .....

Agrawal Rolling Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(8)LC612Tri(Delhi)

..... partners, they are to be treated as a composite mill and should be covered by one ground plan and licence as provided in rule 44 of central excise rules, 1944; that the two sections are also not separately registered under the factories' act, even though segregated by a wall; and further that the appellants could not produce any documentary evidence that they had the approval of the then member, board, or of the former collectors ..... holding that the billets can be treated as raw materials only for those rolling mills which are purchasing them from the open market, the collector held that in the case of the appellants, in view of the composite nature of their production, the raw materials would be those which are received for the production of billets also.7.dealing with the above arguments, on behalf of the ..... no warrant for the collector's observation that there is any intent on their part to evade correlation of in-puts with final products in the rolling mills and that, ever since the levy of excise duty, no case of evasion on the part of the appellants has ever been established.8. ..... manufacturing activities in separate premises-in this case he is manufacturing excisable goods classifiable under separate sub-items of the central excise tariff in premises clearly separated by a boundary-wall-he would be within his rights to request for separate licences for, ..... in this particular case, the goods that are being manufactured in one of the units, namely, billets, are wholly exempt .....

Grauer and Weil (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(6)LC297Tri(Delhi)

..... 46/81 dated 1-3-1981.the goods were subsequently released to the appellants against a bond.on investigation of the case, the department considered that the appellants had wrongfully availed themselves of duty exemption under notification 46/81 on the basis that the chromic acid section was not a "factory" within the meaning of the term in section 2(m) of the factories act, 1948, though, according to the department, the said section, was part and parcel, of the appellants' factory. ..... the appellants in their letter of 20-6-1983 contends that the approved drawing clearly showed the details of the chromic acid section and that it was confirmed that the said section would be segregated from the bichromate section by ordinary fencing and, therefore, the chromic acid' section would not be treated as a "factory" under section 2(m) of the factories act, 1948.there was no intention to extend the premises or vary or alter the approved premises. it is mr. ..... it is that, according to the appellants, the factories act authorities had declared in the lay-out plan of the factory that the chromic acid section was not a "factory" in the words : "this premises does not come under section 2(m) of the factory act, 1948". ..... it pertains to factories wherein the total investment on plant and machinery is not over rs. .....

South Eastern Coalfield Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(73)ECC249

..... based his findings on the exclusion clause in section 2(m)(ii) of the factories act which reads, "but does not include a mine subject to the operation of the mines act, 1952;" that the clause 'mine subject to the operation of the mines act' refers to the actual mining activity whereas the workshop is not concerned with the mining activity and being a factory has to come under the factories act; that the same unit can be covered ..... factory under factories act, does not include a mine subject to the operation of the mines act; that this exclusion clause clearly supports the case of the department that the workshop is not a mine; that the commissioner has rightly distinguished the tribunal's decision in central coalfields' case, supra, by giving his findings that the workshop in that case was not registered under the factories act ..... , was established at korba in 1967 to facilitate repair of all mining machinery and equipment used in the adjacent coal mines and other collieries, that the central government has declared the workshop as a mine under the provisions of section 82 of the mines act, 1952 under certificate dated 1-5-1969; that as per section 2 (j) (vii) of the mines act, mine includes "all workshop situated within the precincts of mine and under the same ..... finding in the impugned order that admittedly the central electrical and mechanical workshop, korba, is registered under the factories act, 1948 and accordingly the exemption contained in notification no. 63/95-c.e. .....

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(27)ECC304

..... evidence to show that the number of workers employed by them in their factory was less than 50 was admittedly not before the tribunal and that evidence in this regard has since been produced by them in the shape of the returns filed in form 4 prescribed under the factories act, 1948 ..... giving description by size in the bill of entry, and in the invoice, as also the description of the goods as per the licence policy as jumbo rolls, made by the appellants, which could go to establish their case that there was no misdeclaration, had not been brought to the notice of the earlier bench, as also the fact of the appellant holding a small scale industries registration certificate and the factual details that in their ..... learned departmetal representative are not valid since reconstituting of the 'c bench by changing the members thereof for the purposes of this particular case, before the appeal itself was heard on merits, on grounds of propriety, would not be creation of an extra bench, and we further find that section 129(5) of the customs act, 1962 delegates powers of the president to the senior vice-president and the power of transferring an appeal also vests with that ..... . (ii) when some new facts, which were not before the earlier bench, have ..... to rule 3 of the same rules which relates to application of registration of an existing industrial undertaking and also for the separate provision under rule 7 of the rules relating to application for licences for establishment of new undertaking. .....

South Eastern Coal Fields Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the tribunal, on the basis of the provisions of section 2 (m) (ii) of the factories act which defined 'factory' by excluding a mine subject to the operation of mines act, 1952, held that the benefit of the said ..... has disapproved the reasoning of the tribunal in which it had on the basis of the definition of the word "factory" under section 2 (m) of the factories act denied the benefit of the exemption under the said notification, on the ground that the workshop was registered as a "factory". ..... to the factories act was wholly erroneous since the case was covered by the central excise act.5. ..... judgment, the hon'ble supreme court held that the registration of a mine under the factories act has nothing to do with the assessee's claim for exemption under the central excise act. ..... the hon'ble supreme court considered the definition of the word "mine" under section 2(1) (j) of the mine's act, 1952 and in the context of the expression "precincts of a mine", it has been held that the word "precincts" in the exemption notification would mean, the surrounding region or area, or surroundings ..... that the question involved is directly covered by the decision of the hon'ble the supreme court in the appellant's own case, the appeals are ordered to be heard with consent of both the sides today itself. ..... eligible to the exemption from central excise duty under the said notification in respect of the goods manufactured and cleared from the workshop, which was registered under the factories act 1948. .....