Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-19-1993
Reported in : (1994)(69)ELT44Tri(Mum.)bai
..... as the raw material for the same. vide notification no.102/77, dated 1-7-1977, issued pursuant to the powers conferred in them, vide sub-section (1) of section 25 of the customs act, the government had exempted dmt from so much of the customs duty leviable thereon, as was in excess of 100% ad valorem. the said notification ..... of the notification sent to the govt. press are also released to the press for publication. they are also laid on the floor of parliament, apart from the finance minister making a mention about the changes brought about by these notifications in his budget speech. can we discard all these modes of publiciting in preference to the only ..... , sine die. that could result into a situation where majority of the litigation could come to a standstill. further, the supreme court has in union of india v. kamlakshi finance corporation - 1991 (55) e.l.t. 433 (sc) in relation to implementation of the order appealed against, observed that mere filing of the appeal is no ground for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-01-1993
Reported in : (1994)(45)ECC32
..... the form of pack with dropper, it has to be construed as a component more so in the context of the provisions of valuation as laid down in section 4 of the central excise act. being a component, contributing to the value addition of the final product, duty paid thereon would be eligible for modvat credit. in this view of the matter ..... has shown before us that the cost of dropper is included for arriving at the maximum retail price declared under the drugs (price control) order.7.2 under section 4 of the central excise act, value of the goods is the price at which the goods are ordinarily sold at the factory gate.here, the value component of dropper is added to ..... scheme.7.4 a question may be raised that rule 57a is to be considered de hors section 4. we have thought of this but we find that the concept of value addition is built in the scheme. modvat scheme, as the hon'ble finance minister referred to in his budget speech, is a modified form of value added tax system. it .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-24-1993
Reported in : (1994)(72)ELT660Tri(Mum.)bai
..... held themselves out to be the importer. if they disclaimed the goods, the department cannot substitute another person as importer, in the context of the provisions of section 48 of the customs act, whereunder if the notified importer does not clear the goods or abandon the goods, the authorities having custody of the goods can only sell the goods by ..... into the merits of the arguments from either side. moreover, even if a show cause notice is waived, it is necessary as per the provisions of section 124 of the customs act, that such a notice has to be oral. hence it is necessary to record the specific allegations which were put across to the appellants orally and hear ..... factual position as revealed by shri pallaria and biren shah indicating that the arrangement was to get the goods cleared in the name of m/s. vikram overseas by financing the entire import by shri biren shah from behind and also paying premium for import-export pass book and getting the goods so cleared by shri biren shah for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-26-1993
Reported in : (1994)(72)ELT720Tri(Mum.)bai
..... the other filed by the collector of customs under the direction of the board seeking for determination of the liability on m/s. everest gems to penalty under section 112 of the customs act.3. in these cases m/s. everest gems have imported almonds in shell and claimed clearance against the additional licences issued to diamond exporters in compliance with the ..... of customs, bombay had come up in appeal against the order no.s/10-307/86-a, dated 18-6-1986, requesting the tribunal to determine the penal liability under section 112 of the customs on m/s. everest gems.5. the main contentions raised by the ld. advocate shri madon in favour of the appellants m/s. everest gems are .....
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