Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT387TriDel
..... being over one year after the date of the asstt. collector's order, was time-barred under section 35e(3). section 49 of the finance act, 1984 amended sub-section (3) of section 35e of the act reducing the period of 2 years to one year within which the collector (or the board) had to pass his/its order directing the ..... after the expiry of one year from the date of the order of the adjudicating authority and was, therefore, violative of sub-section (3) of section 35e of the act and that the appeal filed before the tribunal in pursuance of the board's direction was not maintainable.3. shri s. chakraborti, learned d.r., however, contended that ..... adjudicating authority.5. this view would gain support from the different terminologies used in the different provisions in chapter via relating to appeals in the act. section 35a provides that any person aggrieved by any decision or order passed under the act by a central excise officer, lower in rank than a collector of central excise, may appeal to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC318
..... exports promotion policy for the years 1985-88 is contained in volume i known as red book. appendix 5 and appendix 6 are contained in volume i. part. 2 of chapter i of the imports and exports policy for april, 1985 to march, 1988 volume i reads as under: "(2) the import and export policy is being announced this ..... court also had an occasion to deal with the nature and scope of an irrevocable letter of credit in the case of tarapore & co. v. tractors export, moscow, air 1970 sc 891 and quoted with approval the following passage appearing in halsbury's laws of england (vol. 34 paragraph 319 at page 185) :- "it is often made a condition ..... liable to confiscation and the appellants m/s. gulab impex enterprises ltd., through their director shri satish bansal are liable to personal penalty under section 112 of the customs act. accordingly, he ordered for the confiscation of the imported goods and gave option to the appellants m/s. gulab impex enterprises to redeem the same on payment of redemption .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(25)ECC315
..... in the said paragraph includes inter alia "misc. agents" as pharmaceutical necessities. the expression "misc. agents" has not, however, been clarified anywhere in the said chapter. in his expert opinion, dr. hp. tiphis, principal and prof. of pharm-chemistry, bombay college of pharmacy, however, included local anaesthetic as one of the ..... private ltd., bombay v.collector of customs, madras, (o.s. appeal no. 34 of 1965 and writ petition no. 23 to 27 of 1970) given in the context of addition of ascorbic acid in tetracycline injections and the findings recorded in our miscellaneous order extracts of the same reproduced above, ..... " to minimise the pain at the time of administering these injections. ascorbic acid is included in the medicines "reclor capsules" and "resteclin capsules" to counter-act the bad effect of specified ingredients tetracycline and chloramphenicol. therefore, none of the. aforesaid non-specified ingredients falls under any of the categories of pharmaceutical necessities, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC665Tri(Delhi)
..... and direction that the present appeal has been filed by the authorised office on behalf of the collector. the present chapter vi-a replaces sections 35, 35-a and 36 of the act 1 of 1944. the said change was effected by the finance (no.2) act, 1980 and the amended provision came into force on 11-10-1982. before the amendment the ..... with regard to any provisions of law also cannot be upheld. it is true that in the case of j.k. steel limited v. union of india, a.i.r. 1970 sc 1173 and n.b. sanjana, assistant collector of central excise v.elphinstone spinning & weaving mills, 1978 e.l.t. (j-399) (sc), the supreme court has held that ..... right to file the appeal shri chopra, learned consultant for the respondent submitted that the collector is not an aggrieved party within section 35b of the central excises and salt act, 1944 and therefore the appeal is not maintainable. in support of his contention he heavily relied upon the decision rendered in the case of collector of customs & central excise, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... answer to the attack upon the validity of the said regulations. they are relatable not only to section 157 of the customs act but more particularly to chapter note (2) of chapter 98 of the customs tariff act. chapter note (2) expressly states that the expressions used in heading 98.01 shall have the meaning assigned to them in the said ..... being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be further amended in the manner specified in the corresponding entry in column (3) ..... and entrusting to the board the said administration." hon'ble supreme court in the case of cit v. kulu valley transport co. (p) ltd. reported in air 1970 sc 1734 had held that where two interpretations are possible, the interpretation which is in favour of the assessee should be adopted. para no. 20 from the said judgment .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC98
..... letter no. 3(81)77-paper dated the 29th december, 1978, addressed to shri sankaran, then commissioner of tax research in department of revenue, ministry of finance, furnished a clarification regarding installed capacity of paper mills. therefore, having dealt with the issue in that capacity, according to shri chandrasekharan, it would not be ..... to the respondents letter addressed to the development officer, dgtd new delhi no. sd/788 dated 8-3-1978 and pointed out that in the year 1969, 1970, 1971, 1972 and 1974, the respondents' production had exceeded 2000 metric tonnes. he also mentioned that in the letter addressed by the respondents to the superintendent ..... certificate. this apart, the ministry of industry is primarily concerned with licensing of industries, their industrial capacity and other allied matters under industries development & regulation act, 1951. due weight must be given to their views as reflected in shri iyengar's letter as also to the certificate.i do not think that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(22)ECC86
..... there was, however, an irregularity in presenting the appeal, namely, that the appeal was accompanied by only one set of the three items mentioned in rule 3 of chapter 2-c of the civil procedure code which requires that three sets should be filed. the hon'ble supreme court held that rule 3 being directory in nature, substantial compliance therewith ..... principal officer of the appellant-company and hence, the appeals filed over his signatures were defective. fresh appeals have now been filed duly signed by the vice-president (finance) of the appellant-company.the learned advocate for the appellant-applicants has made an oral prayer during the hearing before us that rectification of the defect sought to be ..... the appeals was not rectifiable. there was no signature of an authorised person on those appeals as required under section 35-b(6) of the central excises and salt act. in support of his argument, he has relied on this tribunal's orders no. s. 179-180/88-d dated 2.12.1988.3. arguing for the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC207Tri(Delhi)
..... to look into the scheme and the provisions of the act since we have no definition of the term 'order' in the act as aforesaid.15. chapter vi of the act provides for "adjudication, confiscation and penalties". chapter vi-a makes provisions for "appeals". section 35-b which appears in chapter vi-a of the act provides for the filing of appeal to this tribunal ..... the apex court as well as the other courts had occasion to consider the meaning of the expression "final order". in tarapore & co., madras v. tractors exports, moscow, air 1970 sc 1168 the supreme court held that the expression "final order" means an order which finally disposes of the rights of the parties in relation to the whole suit. see ..... to be expressly mentioned in the statute, to borrow the words of the hon'ble supreme court in the case of mahabir prasad v. state of u.p., air 1970 sc 1302.19. yet in the case of vidyacharan v. khupchand, air 1964 sc 1099 the hon'ble supreme court had an occasion to consider, not in a position .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(37)ECC104
..... with reference to the scope and ambit of the word 'manufacture' in relation to x-ray film, graphic films, under chapter 37 and related to whether or not cutting, slitting of jumbo forms into smaller sizes and repacking of such product would ..... film only both before and after perforation.2. relying on the above views expressed by the government of india, ministry of finance, the collector (appeals) upheld the contention of the respondents and concluded that the cinematographic films unexposed in jumbo rolls, is ..... air 1969 sc 48, also in 1978 elt 345 (sc) and in jk steel ltd. v. union of india & others air 1970 sc 1173.17. there are several items in each of the heading. the imported item is in a raw stage in huge 'jumbo ..... the nature of a raw material for the manufacture of cinematographic film. the assistant collector had also held that the tariff act did not define cinematographic film or photographic film. basically, all the photographic film, depending on the use to which it is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT81TriDel
..... is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (a) so much of that portion of the duty of customs leviable thereon which ..... government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be further amended in the manner specified in the corresponding entry in column (3) ..... board and entrusting to the board the said administration." hon'ble supreme court in the case of cit v. kulu valley transport co.(p) ltd. reported in air 1970 sc 1734 had held that where two interpretations are possible, the interpretation which is in favour of the assessee should be adopted. para no. 20 from the said .....
Tag this Judgment!