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 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 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 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 : (1999)(85)LC1015Tri(Delhi)
..... show legal possession/import of the recovered gold, the same was, therefore, seized in the reasonable belief that it was liable to confiscation under the customs act, 1962 and gold (control) act, 1968 along with the maruti car. a sum of rs. 65,000/- was also recovered from the house which was also seized as being relevant to the ..... maruti car and the two scooters involved in smuggling should not be confiscated why penalty should not be imposed under section 112 of customs act, 1962 and section 74 of the gold control act, 1968. before the authorities below the appellants contended that the statements of rajpal manchanda, pawan kumar and bhagwat singh choudhary on which the entire case ..... . the fact has been brought out by the statement of shri rajpal manchanda is that ashwani kumar was only the registered owner of the car and had not financed the purchase of car and that the car was purchased only by rajpal manchanda but name was written as ashwani kumar. penalty on shri ashwini kumar is set .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1996)(63)LC419Tri(Chennai)
..... jewellery should not be treated as primary gold but only as parts of ornaments, which would then be covered by the definition of ornaments in the gold control act, 1968. 3. to meet the need of accounting, gold in the process of manufacture should be shown separately and this quantity should not be reckoned for the purpose ..... process and certain items such as wires, rods, strips, bars, findings, mountings, etc. 2. it has now been decided by the govt. of india, ministry of finance (deptt. of rev.) that the above components of jewellery should not be treated as primary gold but only as "parts of ornaments". accordingly, it is clarified that manufactured ..... applicability of the bar of limitation particularly in the light of the allahabad collectorate's trade notice no. 53/88 issued in pursuance of the decision of the ministry of finance, govt. of india, deptt. of revenue, excluding from the scope of the expression "primary gold" certain items under process such as wires, strips, bars, findings, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC689Tri(Delhi)
..... rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue and insurance) no. 16/68-central excises, dated the 1st february, 1968, the central government hereby exempts plywood and boards, specified in column (2) of the table hereto annexed and falling under item no. 16b ..... of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1989)(22)LC193Tri(Mum.)bai
..... and the seized gold ornaments were proposed to be confiscated on the allegation of the contravention of section 27(1), 41(b) and 55 of the gold (control) act, 1968. the lower authority confiscated the gold ornaments and allowed the appellants to redeem them on payment of rs. 5,000/-. both the appellants were penalised by the lower ..... authority and a penalty of rs. 500/- upon each of the appellants was imposed.4. the appellants submitted that the government of india, ministry of finance have laid down and issued instructions to the effect that the stock of gold/gold ornaments upto 500.00 gms. in the possession of the certified goldsmith should not ..... 2. both the appellants are certified goldsmiths holding valid certificate as goldsmiths for carrying on the business as a certified goldsmith under section 39 of the gold control act.3. the gold control officers searched the working premises of the appellants and found 74.700 gms. of gold ornaments in excess of the recorded stock-in-trade .....
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 .....
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