Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-15-1997
Reported in : (1997)(72)LC594Tri(Mum.)bai
..... done under the provisions of one enactment and the customs law wherein it is the basic duty of customs that is prescribed in the customs act, while auxiliary duty is prescribed under the finance act (even though, there is only one order of assessment by the customs authorities). therefore, we hold that the appellants were not automatically entitled ..... had knowledge of the existence of the syar income, that the income-tax officer did not come into possession of definite information within the meaning of section 34 of the act. though the finding was arrived at on the basis of the syar income alone the tribunal set aside the entire order of reassessment and restored ..... to disclose his interest income in the return filed by him in connection with the original assessment, the said income had escaped assessment and, therefore, provisions of section 34(l)(a) were attracted. the high court on reference concluded that the tribunal was in error in setting aside the assessment of tax on interest income .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-13-1997
Reported in : (1998)LC233Tri(Mum.)bai
..... levy of interest is concerned, the govt.'s letter dated 6-1-1997 is very clear which reads as follows : "that provisions of section 11a shall not apply to cases pending adjudication on the date of enactment of finance act no. 2 bill, 1996 which shall apply only to such cases where show cause notices are issued on or after this case." 15 ..... . we are of the view that in view of the said clarification invocation of [section] 11 ac is absolutely wrong. since we are allowing jost's ..... appellants as the tube and fillings have been erected and installed in the premises and embedded to the earth they seized to be the goods with the meaning of section 3 of the act. with the erection and installation of a plant the court held in the said case cannot be held to be movable goods and court further added the tube .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-11-1997
Reported in : (1998)(75)LC413Tri(Mum.)bai
..... effective from the date notification 78/86 referring to 75/84 came into force. this view is also buttressed by the letter of the government of india (ministry of finance) own letter no. 4/5/87-cx.i dated 11.11.1987, a photocopy of which has been shown to us by the learned counsel and which incorporates ..... was prospective or retrospective, in application is concerned, he would like to draw attention to the decision of the ministry of finance itself which has issued a list of notifications covered under the central duties of excise (retrospective exemption) act, 1986 under m.f.(d.r.) letter no. 4/5/87-cx. i dated 11.11.1987. a perusal ..... chapter 29. therefore, both had erred.9. subsequently, the department has erred in not taking cognizance of the statutory provisions of the central duties of excise (retrospective exemption) act, 1986, which had the effect of maintaining the effective rate of duty in respect of items covered by it. prior to the introduction of new tariff, notification 75/84 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-31-1997
Reported in : (1998)(75)LC342Tri(Mum.)bai
..... cannot be denied by considering end use alone. the judgement also distinguished the case of andhra sugars.10. the respondents also contended that under amended section 27(2) of the customs act, 1962, if imported goods are captively consumed and no part of the goods are sold in the open market, no question of unjust enrichment will ..... 234/86 also incorporate an explanation giving the definition of 'bulk drugs' for that notification. this definition is, however, broadly, the same as given in the drugs act.17. the fact that the item imported is of pharmaceutical standard is not denied and is not in dispute.18. the fact that pharmaceutical chemicals of prescribed standards are ..... that propylene glycol conforming to pharmacopoeial standards like usp, ip is a bulk drug and is eligible for duty concession under central excise notification as well as under customs act. the tribunal, in its order no. 42/89-ce in appeal no. c/1491/86-c in the case of pacific export v. collector of customs, bombay .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jun-18-1997
Reported in : (1997)(72)LC892Tri(Mum.)bai
..... had not produced the necessary documents satisfying the conditions relating to user of the imported material. the petitioner had filed a revision petition before the government of india, ministry of finance. by the time the revision petition was filed, the petitioner was able to secure the 'end use certificate' from the director of industries and commerce, madras and it produced the ..... the assistant collector that the petitioner did not follow the procedure for executing a bond at the time of import, but it paid entire duty as per the indian tariff act, and further it had used the synthetic grifts for the manufacture of grinding wheels, claimed the refund of excess duty paid on the basis of the notification. it is also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-14-1997
Reported in : (1998)(99)ELT603Tri(Mum.)bai
..... of the evidence is essential before the charges could be dropped for the further reason that it is now well established that the statements obtained under section 108 of the customs act, 1962 form substantial evidence in adjudication proceedings and also the further fact that none of the persons who have given statements about import in this case ..... any fabrication work at kudal. mr. kunal krishnari is alleged to have caused the importation of the said goods, mr. dhiraj motilal sanghvi has allegedly opened indent and financed the import and the cha m/s. d.r. soneta had aided and abetted in the attempt of unauthorised clearance under ogl as a.u. (industrial). it is ..... 1. the commissioner of customs, bombay has filed this appeal on a direction from the central board of excise & customs under section 129d(1) of the customs act, 1962 to apply before the tribunal for determining the propriety and correctness of an adjudication order dated 26-10-1982 passed by the additional collector of customs .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-24-1997
Reported in : (1998)(99)ELT248Tri(Mum.)bai
..... coercive action by the department therefore, it should be treated as protest and he cites the decision of the madras high court in the case of the secretary, ministry of finance v. m/s. prabhakar match industries - 1984 (15) e.l.t. 316 (mad.) wherein para 17 of the judgment of the ld.single judge madras high court held as follows ..... commissioner (appeals), mumbai-i.2. the appellants are a limited company engaged in the manufacture of paints & varnishes falling under chapter 32 of the schedule to the central excise tariff act, [1985]. they had taken modvat credit of rs. 24,336/- on the strength of endorsed certificate. by order dated 11-5-1988 the assistant collector rejected the said credit and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-07-1997
Reported in : (1998)(102)ELT293Tri(Mum.)bai
..... not carried out any analytical report in respect of the constituent contained in the return stream. the collector, invoking the longer period for demanding the duty under section 11a, central excise act, confirmed demand of duty rs. 39,38,396.95 and also imposed penalty of rs. 20 lakhs on the appellants.3. we have heard shri b. ..... if a different view is now to be taken on the same facts and circumstances, it can only be enforced within the normal time limit prescribed under section 11a central excise act, and the appellants cannot be subjected to penal consequences. moreover as per assistant collector's order the goods are to be taken into non duty paid ..... under notification 276/67.7. it is also relevant in this connection to note that the records indicate that there was a representation from the appellants to the finance ministry to the effect that the withdrawal of exemption notification 276/67 from 1-3-1989 had adverse effect on their costs of producing polyisobutylene. it would appear .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-31-1997
Reported in : (1998)(59)ECC390
..... (2) e.l.t. 21, wherein, the high court held that essence of chicken is classifiable under item 1b of cet. in this decision the tribunal also noted the finance ministry's clarification dated 28-7-1975, wherein, it is stated that where a product is marketed as food, then it has to be classified under item 1b of cet ..... state dated 18-6-1985 on the subject of marketing of probofex capsules wherein the administration has stated that the product is not a drug under the drugs and cosmetics act, 1940. the above view was expressed on going through the label and carton of the product submitted by the respondents.7. secondly, as against the one decision of ..... is protein based milk and put up in unit containers. it was noted that the product was neither a drug nor medicinal preparations within the meaning of drugs and cosmetics act. the collector (appeals) held that by all standards the product is a food supplement deserving to be classified under item 1b which specifically covers food product and hence .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-03-1997
Reported in : (1999)(112)ELT328Tri(Mum.)bai
..... a conditional notification exempting unwrought aluminium whether alloyed or not subject to the condition that they should be manufactured from the goods falling under chapter 76 of central excise tariff act, 1985, on which duty of excise has already been paid. appellants obtain aluminium alloy ingots from two sources already noted above, of which gefl is an alloyer who obviously procured .....
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