Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(154)ELT187TriDel
..... the case of casino private limited is not applicable as kerala high court was interpreting the term 'manufacture' within the meaning of section 2(6)(d) of the finance act, 1968 and to examine whether the assessee is an industrial company within the meaning of the definition contained in that section. the kerala high court has also held in ..... ltd. is not applicable as the kerala high court was considering the question as to whether the assessee is an "industrial company" within the meaning of definition in the finance act, 1968. at this point of time, the learned advocate for m/s. connaught plaza, mentioned that he is not pressing the plea of manufacture.4.2 the learned sdr, ..... the product in question does not contain more than 5% of fat, it cannot be called "softy ice cream".3.3 the learned counsel also referred to is : 2802 -1968 'specification for ice cream' according to which milk fat per cent minimum is 10.0%; that according to book "ice cream" by robert t, marshall & w.s.arbuckle .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1990)(46)ELT304Tri(Chennai)
..... out that the learned counsel for the appellants did not produce before us any statutory notification issued under section 5 of the gold (control) act, 1968. we are of the view that the instructions issued by the finance ministry and referred to above are mere administrative and executive instructions, which will not have a binding force of a statute on adjudicating authorities exercising ..... material produced before us to show that the instructions of the finance ministry by way of circular, are in exercise of any statutory power, as rightly contended by the learned senior d.r., no order is proved to have been issued in terms of section 5 of the gold (control) act, 1968 by the administrator. even in terms of section 5 of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1990)(26)LC248Tri(Kol.)kata
..... basak, proprietor, m/s. minar jewellers on 1st august, 1980 before the gold control administrator, ministry of finance, department of revenue, new delhi, under section 80 of the gold (control) act, 1968 (hereinafter to be referred to as 'the act', for short) being aggrieved from an order no. 25 (gold) 78/5 of 1980 passed by collector ..... primary gold and gold ornaments so recovered were not recorded in the g.s 13 register required to be maintained by shri basak under the gold (control) act, 1968 and the rules framed thereunder. shri chand mohan basak could not produce any evidence, documentary or otherwise, in support of his bona fide acquisition and possession of ..... the gold and gold ornaments weighing altogether 664.800 gms were, therefore, seized for contravention of the provisions of the gold (control) act, 1968 along with three private account books, two g.s. 13 registers of shri pradip kumar basak and two g.s. 13 registers of shri chand mohan basak.3 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1988)(39)ELT312Tri(Mum.)bai
..... trade notice it was brought to the notice of the trade that the ministry of finance, department of revenue have decided that the gold dealers are now exempted from the requirement of obtaining prior approval under section 52 of the gold control act, 1968 where the change is caused due to a dealer taking as his partners, his real ..... no such licence was obtained, but gold dealers' business was carried on by the partnership firm. therefore, there is contravention of section 27(1) of the gold (control) act shri mehta did not contend that after 6-11 -1972, the business that was carried on was not the partnership firm's business. it was the partnership firm that ..... authorities as he was not aware that such information was required.shri mehta, further, submitted that there is no scope to invoke section 52 of the gold (control) act. he contended that the provisions of the said section apply to the partnership firm and not to the proprietary concern. shri mehta further submitted that no offence had .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(16)ECC145
..... similar to those of bombay chemicals case. in the said case the custom notification dated 1-3-1968 of the government of india, ministry of finance, department of revenue and insurance issued under section 25(1) of the customs act, 1962 provided that the exemption was available if, and only if, the importer produced a certificate ..... and also judgments of the supreme court reported in air 1978 s.c. 1548, air 1973 s.c. 78, air 1977 s.c. 1548 and air 1968 s.c. 922, for basing its decision on the common parlance.in paragraph 67 of its decision in shree baidyanath ayurved bhawan case, the tribunal quoted the ..... the appellants are "medicaments, including those used in ayurvedic, unani, siddha, homoeopathic or biochemic system" falling under heading 3003.30 of the schedule to the central excise tariff act, 1985 or these are patent or prcprietory medicaments, other than those medicaments which are exclusively ayurvedic, unani, siddha, homoeopathic or biochemic; - "others" falling under tariff heading .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)LC161Tri(Delhi)
..... of the finance (2) act, 1980 read with the 5th schedule to the act made amendments in the customs act, 1962 to provide for the appellate tribunal and for matters connected therewith which came into force from 11th october, 1982. similar amendments were made in the central excises and salt act, 1944 and in the gold (control) act, 1968. section ..... of the central government and central board of excise and customs as revisionary and appellate authority. no similar amendments were made in the produce cess act. neither did the finance act (2) of 1980 confer jurisdiction on the tribunal to hear appeals, nor did it take away the revisionary power of the central government to ..... the rules made thereunder are to be applied in the cases under the produce cess act, 1966. the central excises and salt act, 1944 was amended by the finance act, 1980 and as per amended provisions of section 35b of the central excises and salt act, such appeals against the orders of the collector (appeals) are to be heard .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC439DTri(Delhi)
..... the revision application was filed before the central government, this tribunal was set up on 11-10-1982, in consequence of amendment made in the customs act, 1962 by the finance act, 1980 (no. 2 of 1980) providing for setting up of the appellate tribunal. the tribunal had also made the customs, excise & gold ( ..... 1. appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. 2 of 1980), which stands transferred under the provisions of section 131-b ibid to the ..... control) appellate tribunal (procedure) rules, 1982, in exercise of the powers conferred by sub-section (6) of section 129-c of the act and similar provision contained in the central excises and salt act, 1944 and the gold (control) act, 1968 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(5)LC1595Tri(Kol.)kata
..... of finance, dept. of revenue, new delhi being aggrieved from order no. 26 (gold) 79/6 of 1980, dated 20th may, 1980 passed by the collector of central excise, calcutta. after the coming into existence of the tribunal, the said revision application stands transferred to the tribunal under section 82 of the gold (control) act, 1968 to be ..... to observe that the maintenance of the g.s. 13 register is a mandatory requirement. non-maintenance of the same will defeat the provisions of the gold (control) act, 1968.private 'panama' book maintained by the appellant, cannot be treated as a substitute for the g.s. 13 register. undoubtedly, the 'panama' book was maintained in ..... . keeping in view the totality of the circumstances, i uphold the findings of, the lower authorities for the violation of the provisions of the gold (control) act, 1968. the learned collector had been very harsh in imposing a penalty of rs, 2,00,000/-. the broad principle that punishment must be proportioned to the offence .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(19)LC279Tri(Delhi)
..... das patel, jagan nath, the applicants and the others. murli das patel was charged for contravening the provisions of sections 8, 11 and 17 of the gold (control) act, 1968 inasmuch as (he) refined and kept seized primary gold weighing 342.000 gms. in his possession, custody and control unauthorisedly. likewise shri jagan nath and the applicants firm ..... licensed gold dealer and melted/refined the same unauthorisedly. it is thus evident that shri murli das patel contravened section 8,11 and 17 of the gold (control) act, 1968 and the charges levelled against him in the show cause notice stand proved beyond any doubt." 9. in the appeal the tribunal upheld these findings are rejected the appeals ..... raj kishan, 1982 tax l.r. 3100. the full bench in that case while dealing with the meaning of the word 'dealer' as defined under the bengal finance (sales tax) act (6 of 1941 as made applicable to union territory of delhi) held that under the general law a firm is not a distinct legal entity but is only .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT265TriDel
..... of time-bar also does not arise because the manufacture of these items falls under rule 9(1). though the requirement of removal for captive consumption was introduced under the finance act of 1982, in the present case their levy would be attracted under rule 9(1). the limitation prescribed under sections 11a and 11b will, not be applicable. of ..... learned counsel for the appellants urged that, in any event, the appellants would be entitled to the benefit of the exemption under notification 132/68, dated 13-6-1968. we are of the view that the appellants are not entitled to the benefit of this notification.firstly, notification 132/68 refers to the earlier notification 80/62 of ..... cause notice was issued on 4-8-1977. there was no fraud or suppression. he also argued that the goods were exempted under notification 132/68 of 13-6-1968. he pointed out that the penalty and the redemption fine are not warranted.5. shri s.n. khanna appearing from the department argued that the goods became excisable .....
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