Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC439DTri(Delhi)
..... 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. ..... after 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. ..... , who has been impleaded as a party in this appeal by virtue of sub-rule (3) of rule 12 of the customs, excise & gold (control) appellate tribunal (procedure) rules 1982, has a right to file cross-objections before the tribunal, sub-section (2) of section 131-b of the act to the extent material for the present appeal may be reproduced : "(2) every proceeding which is pending immediately before the appointed day before the central government under ..... shri ashok grover, the learned counsel for the appellants, has vehemently contended that reading sections 15 and 46 of the act, the duty leviable on the goods was at the rate prevalent when the bill of entry was filed and the goods removed from the custom house for home consumption. ..... it is further urged that in a case of this nature, the limitation provided for in section 27(1) of the act is not applicable and the provision applicable in such cases in section 72 of the indian contract act, 1872 and the limitation for such claims would be 3 years.7. ..... 1976 s.c. ..... 1976 s.c. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC2034DTri(Delhi)
..... the appellants have mainly based their case on the following two grounds : (i) section 3 of the central excises and salt act, 1944 which is the charging section in the act, stipulates that the duty of excise is leviable on all excisable goods "which are produced or manufactured ..... this is a revision application to the government of india under section 36 of the central excises and salt act, 1944 (as then applicable) which, in accordance with section 35p(2) ibid is to be proceeded with as if it were an appeal filed ..... are manufacturers of various goods covered by different tariff items of central excise tariff, such as: the central excise duty on the goods was raised by the finance bill 1978, introduced in the lok sabha on 28.2.1978. ..... ' case there is no dispute that their goods were cleared from the factory premises after the finance bill, 1978 had come into force. ..... ' goods were cleared from their factory after introduction of the finance bill, 1978, in the parliament, the department were fully justified in subjecting the said goods to the rates of duty as prescribed by the said finance bill. ..... case, however, this is not the position.the goods manufactured and cleared by the appellant were subject to certain rates of duty which were modified to the disadvantage of the appellants by the authority of the finance bill, 1978. ..... correct on the part of the assessing authorities to subject the appellants' goods to central excise duty on the rate(s) of duty as modified by the finance bill, 1978. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC235DTri(Delhi)
..... is absent from india, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a hindu undivided family, by the karta and, where the karta is absent from india or is mentally incapacitated from attending to his affairs, by any other adult member of such family ; (c) in the case ..... from the above, we notice that the obligation cast on the agent by virtue of sub-sections (1) and (2), to some extent, stand diluted by the provision of sub-section (3) inasmuch as it is provided that unless there is any wilful act, negligence or default of the agent, he should not be made liable for recovery of duty unless, in the opinion of the assistant collector of customs, the same cannot be recovered from the owner, importer or exporter. ..... indicating as to who were the real importers who could be said to be aggrieved by the order of rejection of refund claim and then rejection of the appeal against such order : "the joint secretary to the government of india, ministry of finance (department of revenue and insurance), new delhi. ..... as per this notification, it may be seen that this is an amendment to the, previous notification no. ..... 95 and 231.exemption of auxiliary duty is claimed vide notification 95/78 as amended by notification 231/78. ..... 95 of 12-5-1978 as amended on 9-12-78. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC766DTri(Delhi)
..... of the lower excise authorities to the effect that the chemical composition and properties of graphite head blocks and graphite electrodes is similar, is not being questioned nor the fact that these graphite head blocks act as conductors of electricity.the distinction sought to be raised by the appellant is solely to the effect that to acquire character of an electrode, the article must be used in arc formation furnaces and should get consumed in the process ..... this representation having been rejected by central excise office, bangalore within whose jurisdiction the factory is situated, by letter dated 14.4.1976, the appellants reiterated their stand in representation which they further made to the same office as well as to the central board of revenue and after considerable amount of correspondence, the matter was finally adjudicated by the assistant ..... graphite india limited, filed a revision1 petition before the central government (joint secretary, ministry of finance, department of revenue, new delhi) assailing orders of the excise authorities whereby a product manufactured by them and described as "graphite head blocks" was classified, for the purpose of excise duty, under tariff entry no.67 of central excise ..... this revision petition stands transferred to the tribunal as an appeal by virtue of provisions of section 351 of the central excises and salt act, 1944, and is being disposed of as such.2. ..... 58/75 dated 1.3.1975 as amended by notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC430DTri(Delhi)
..... entries relating to items 19 and 22 of the cet, among others, were revised, along with the definition of "manufacture" in section 2(f) of the central excises and salt act so as to specifically provide that processing amounts to manufacture and create separate sub-items for unprocessed and processed fabrics. ..... these amendments were also, by section 5 of the same act given retrospective effect from the date these items were inserted in the tariff schedule ..... is, therefore, no scope left for doubt on the question whether the process to which the grey fabric was subjected by the appellants in their factory amounted to "manufacture" within the meaning of section 2(f) of the central excises and salt act and whether such processed fabric could be deemed to excisable under item 19 of the cet. ..... this is a revision application filed before the central government (hereinafter called appeal) which, under section 35-p of the central excises & salt act, 1944, stands transferred to this tribunal and is to be disposed of as if it were an appeal presented before ..... were two show cause notices-cum-demand, one dated 8-8-1975 covering the period 14-5-1975 to 9-6-1975 and the second dated 18-12-1976 covering the period 3-1-1976 to 3-2-1976. ..... report from the deputy chief chemist to the effect that the terene (a non-cellulosic fibre) content of the processed fabrics amounted to 32.1%, the superintendent issued a second show cause notice-cum-demand dated 18-12-1976 for the period from 3-1-1976 to 3-2-1976. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC504DTri(Delhi)
..... " he further pointed out that this notification has been given a retrospective operation with effect from the date of commencement of the act itself, namely 1-3-1944 by virtue of section 51 of the finance act, 1982 with the result that the position as now stands, the goods produced, cured or manufactured in a factory though used in another process in the same factory for the manufacture of another product have ..... in view of the position as now introduced retrospectively by section 51 of the finance act, 1982 with reference to the notification no. 20/82-c.e. ..... "tread rubber for cushion backing" on which they were paying full excise duty and that this disputed item known as 'cushion' was not a finished product so as to amount to 'manufacture' as contemplated in section 2(f) of the central excise act, 1944 but was only being employed as an integrate d process in the preparation of another article and that resultant product was being cleared after payment of duty and that in case excise duty would be held ..... , wherein the central government, in excise of the powers vested under section 37 of the act, had amended rule 9 of the central excise rules, 1944 by appending following explanation ..... was originally before the central government by way of revision petition under section 36 of the central excises and salt act, 1944 (hereinafter referred to as the act) has been received by the tribunal as an appeal by virtue of provisions of section 35p of the act, and is being disposed of as such.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC513DTri(Delhi)
..... appellants filed revision application before the government of india which under sub-section (2) of section 35p of the central excises & salt act, 1944 (hereinafter called the act) as amended by the finance act, 1980 (no. ..... kumar, collector of central excise, ahmedabad purporting to act under section 35a ot the act, proposed to review the orders of the assistant collector dated 12-1-1982 and issued a show cause notice dated 24-3-1982 to the appellants. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC535DTri(Delhi)
..... february 1982 by which amendments were given retrospective effect from the 28th february, 1944 vide section 51 of the finance act, 1982. ..... be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has already been paid; or iv) copper in any crude form purchased from the market on or after the 20th day of august, 1966, or v) waste or scrap of copper and copper ..... any of the following materials or a combination thereof, namely: ii) waste or scrap obtained from copper or copper alloys where the prescribed amount of duty of excise, or, as the case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has been paid on the copper or the copper content of alloys; or iii) virgin copper in any crude form on which the prescribed amount of duty of excise, or as the case may ..... out to the counsel by the bench that the appellate collector had passed his order on 10.6.1976 though it may have been communicated to the appellants on the 5th july, 1976, shri mittal did not press the point. ..... mittal, appearing for the appellants, submitted that though the appeal memo, filed on 12.2.1976 before the appellate collector of customs did not contain a request for personal hearing, the appellants had requested for personal hearing by a letter dated 11th june, 1976. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC350DTri(Delhi)
..... for the sake of proper understanding, it is better to reproduce the said notification :- in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules 1944, read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government hereby exempts sugar falling under sub-item (1) of item no. ..... while the agriculture ministry permitted a higher levy-free quota of sugar in respect of such factories, the finance ministry announced concessional rates of excise duty in respect of such additional levy-free quota of sugar. ..... in fact, government themselves amended notification no. ..... , dated 14-9-1976, 254/76-ce, dated 21-9-1976 and 279/76 ce, dated 22-11-1976, sugar falling under sub-item (1) of item no ..... we have carefully considered the submissions of both the parties.the short point arising for decision in the present case is as to whether the concessional duty rates prescribed in notification no.36/76 of 25-2-1976 or those provided in notification no. ..... 36/76 dated 25-2-1976 in pursuance of the recommendations of the sampath committee for giving incentive by way of excise duty concession on sugar to sugar factories which had undertaken a programme of expansion of the factory ..... 36/76, of 25-2-1976 the appellants contended by a letter dated 17-12-1977 to the superintendent of central excise, sangli, that they were entitled to clear sugar at the lower concessional rates in terms of notification no .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC400DTri(Delhi)
..... appeals is whether the goods described in the bills of entry as "carbon tubes" made of impervious or resin-impregnated artificial graphite and imported by the appellants for manufacture of mechanical seals, fall under heading 38.01/19(4) of the customs tariff act, 1975, which relates to "artificial graphite", as urged by the appellants, or under heading 68.01/16(1) as articles of mineral substances, not elsewhere specified, as held by the department.3. ..... initially, the department's representative questioned the relevance of these explanatory notes and insisted that the matter may be decided in the light of only what was contained in the customs tariff act and the import schedule thereto. .....
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