Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(75)ECC146
..... , inter-alia, of the goods falling under heading 15.04 i.e. vanaspati.9. the above developments reflect upon the legislative intent, duly supported by the budget speech of the finance minister while presenting the 1996 budget in the parliament on 22.7.96, which is to the effect that the exemption in respect of vanaspati was granted because it is ..... that the said goods are consumed within the factory of their production in the manufacture of goods. it has been strongly argued before us that under the essential commodities act, 1955; packaged commodities act; packaged commodities rules and various other statutory provisions, packing of vanaspati in containers is a statutory requirement. these facts are also admitted by the commissioner (appeals) that manufacture .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(74)ECC704
..... the appellant are specified as fertilizer in the fertilizer (control) order, the same would properly fall under chapter 31, as is also recognised by the ministry of finance, government of india in the various notifications referred to by the learned advocate for the appellant.in view of foregoing, we set aside the impugned order and allow ..... contended that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it is seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a separate ..... apply only to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the hsn .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(136)ELT743Tri(Kol.)kata
..... the appellant are specified as fertilizer in the fertilizer (control) order, the same would properly fall under chapter 31, as is also recognised by the ministry of finance, government of india in the various notifications referred to by the learned advocate for the appellant.7. in view of foregoing, we set aside the impugned order and ..... contended that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it has seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a separate ..... apply only to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the hsn .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(89)ECC363
1. the present matter was filed as an application before the secretary to the government of india, ministry of finance under the erstwhile section 131 of the customs act, 1962 against an order dated 28.2.81 passed by the central board of excise & customs, new delhi and has been transferred to the tribunal as an appeal. during all ..... commissioner (appeals) who upheld the order of the original adjudicating authority. the appellant, thereafter challenged the order by way of filing an application under section 82 of the gold (control) act, 1962 before the additional secretary to the government of india, when the order was again upheld. thereafter, on 26.2.81, the central board of excise & customs, new delhi passed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2003)(158)ELT72Tri(Kol.)kata
..... . after due process of law, the adjudicating authority passed the order impugned confirming the duty and imposed penalty as noted above.3. we have heard shri c.a. sudarshan, dg, finance on behalf of he appellants and shri t.k. kar, learned sdr for the revenue.4. we have gone through the case records. the brief facts of the case are ..... is an application praying for waiver pre-deposit of a duty of rs. 4,48,54,765.63 confirmed on the appellants herein under section 11a of the central excise act, 1944 besides a penalty of rs. 40,00,000/- under rule 173q of the central excise rules, 1944, under the order-in-original no. 16/ch.27/commisioner/ce/cal ..... clear that if the pre-deposit is not made within the stipulated date, then the appeal shall be liable for rejection in terms of section 35f of the c.e. act, 1944. it is open to both the sides to take out application for early hearing of the appeal in view of the huge amount involved. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2004)(171)ELT397Tri(Kol.)kata
..... deciding the disputing issue. "in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1944 (1 of 1944) and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. 38/97-central excise, dated the 27th of june, 1997, the central government, being satisfied that ..... this notification (hereinafter referred to as the specified goods), from so much of the duty of excise leviable thereon which is specified in the schedule to the central excise tariff act, 1985 (5 of 1986), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said table.-----------------------------------------------------------------------s.no. clearances .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2005)(101)ECC604
..... the capital goods have been installed after 1-4-2000 and they are entitled to get the modvat credit in view of the rule 57ac(2)(c). the ministry of finance in their f. no. b 4/7/2000-tru, dated 3-4-2000 has clarified the same thing.in view of above he submits that the appellant should be given ..... to pay the full duty and penalty.3. after hearing both the sides we find the appellants were working under compounded levy scheme under section 3a of the central excise act, 1944 for which no modvat facility was extended. the appellants have received the modvatable capital goods in january and february, 2000. we find considerable force in the argument of the ..... .59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 on which duty is paid under section 3a of the central excise act, 1944 (1 of 1944)".the appellant was working under the compounded levy scheme at the relevant time for availing the modvat. at that time, the relevant provision was rule 57 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2007)(119)ECC40
..... to mention that judicial discipline demands that the authorities below should carry out the directions of the higher court following the decision of the hon'ble supreme court in kamalakshi finance 1991 (55) e.l.t. 433 (s.c). in para 6 of the judgment hon'ble court held as under: 6. sri reddy is perhaps right in ..... appellate authority below.8. particularly at page 6, the ld. appellate authority below was actually handicapped on appreciation of the provision of section 35(ia) of the central excise act, 1944 that he had no power to grant adjournment beyond three times. ld. sr. counsel submitted that a stay order was passed on 16.12.04 directing pre-deposit ..... (appeal) on 18.02.2005 considering that he was handicapped to grant adjournment beyond three times by virtue of first proviso to section 35(ia) of the central excise act, 1944. while deciding the matter ex-parte he relied on the document available on record and order of adjudication was upheld.2. in the previous occasion of hearing on .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)6ITD456(Kol.)
..... additional rupee liability incurred on account of the difference in exchange rate. this is quite clear from the interpretation of section 43a as provided by the ministry of finance as per their d.o. letter dated 4-1-1967 to the federation of indian chambers of commerce and industrya copy of which is attached. in terms ..... that the position of an authorised representative in relation to an assessee is a person duly authorised by the assessee under section 288 of the income-tax act, 1961 ('the act'), to attend before the tribunal but in relation to an income-tax authority who is a party to any proceeding before the tribunal, the authorised ..... represented by shri k.subbarao. therefore, either the ito concerned should have himself signed the application or shri k. subbarao, the departmental representative, who appeared and acted on behalf of the revenue in the main appeal. any other representative could not have signed the application on behalf of the department. even the rejoinder filed to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1986)19ITD26(Kol.)
..... sree radhakrishna cotton mills ltd. [it appeal no. 1678 (cal.) of 1980] in which penalty was imposed under section 271(1)(a) of the income-tax act, 1961 ('the act') for the assessment year 1974-75 was not sustained by the tribunal keeping in view the facts of the case, which was not the case of an ordinary ..... of appeal within time. the only cause shown is that the official liquidator functions under severe constraints. the official liquidator is appointed under section 448 of the companies act by the central government and is attached to each high court. further, there is a provision for appointment of one or more deputy or assistant official liquidator to ..... charges, central government fees, telephone charges, legal charges, etc., were allowed by the commissioner under section 264 of the act in the case of teamco (p.) ltd. and by the commissioner (appeals) in the case of r.r.finances (p.) ltd. copies of these orders are placed in the paper book.18. we have taken into account various .....
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