Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT80TriDel
..... board of customs and excise, new delhi, the appellants filed a revision application before the government of india, ministry of finance, department of revenue, new delhi under section 36 of the central excises and salt act, 1944 which now stands transferred to this tribunal to be heard as an appeal under section 35p of the central excises ..... disproportionate.14. it is admitted case of the parties that the appellants had crossed exemption limit of rs. 5 lakhs under notification no. 71/78 dated 1-3-1978 on 14-9-1979 and they were not maintaining any records of production or clearance of the goods i.e. patent and proprietary medicines manufactured by them. it ..... excise, kanpur visited the factory of the appellants and found that the exemption of first clearances worth rs. 5 lakhs under notification no. 71/78 dated 1-3-1978 had been crossed by the appellants on 14-9-1979 during the current financial year. after availing rs. 4 lakhs worth exemption, the appellants had furnished a declaration .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(10)ECC132
..... the respondent, would have to be included in the assessable value of the goods.22. there was some discussion before us with reference to the changes brought about by the finance bill, 1986 whereby the conversion of unformulated, in standardised or unprepared forms (for example, wet cakes) of synthetic organic dyes has been expressly deemed to amount to manufacture ..... " for excise purposes, as expounded by the supreme court in the delhi cloth and general mills co. ltd. case 1977 elt 3199 and south bihar sugar mills case 1978 elt 336 and held that merely because a change had been brought about in the state of the (foron) pigment and it had been, converted into a liquid state ..... assessing and collecting excise duty at the formulation stage was in order, as per the definition of "manufacture" in section 2(f) of the central excises, and salt act (hereafter, the act). accordingly, he rejected the refund claim for rs. 1,28,40,383.03 for the period from 1-4-83 to 31-3-84. in appeal, the collector .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(10)ECC170
..... of a multiplicity of assessable values under the same conditions would cut at the very basis of the self removal procedure, which is set out in chapter viia of the rules made under the act. the core of the self removal procedure is that an assessee can assess his goods himself, pay duty and remove them, on the basis of the ..... different buyers.36. against this background, the various cases cited as permitting varying assessable values may be examined.union of india v. jyoti ltd., decided by gujarat high court (1978 e.l.t. 238). the judgment is very detailed. even so, some of the facts relevant to the present issue are not available. it is however clear that in ..... his argument that varying rates of discount could be allowed, shri jain quoted the following authorities :-union of india v. jyoti ltd., baroda, decided by the gujarat high court (1978 e.l.t. 238). in para 31 of this judgment the hon'ble high court had observed that "there is nothing to warrant that such trade discount is to be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)LC389Tri(Delhi)
..... as required under notification 132/68 dated 13.6.1968. the appellants secured l-6 licence and c.t.-2 certificate from the appropriate authorities on 10.11.1978. chapter x procedure could not be followed prior to the removal of the compressors. the notification has used the words "as far as may be the procedure specified in ..... it is not possible to follow them in particular circumstances of the case. the expression "as far as may be", occurring in section 46 of the motor vehicles act, 1939 must only mean that an applicant must give information on the various particulars and matters referred to in section 46, in so far as those requirementrs apply to ..... of the requirements of the basic principles but should be construed as a provision for certain exigencies. the appellants have not satisfied us as to why the requirements of chapter x were not followed by them. on the other hand, this basic requirement was set out in the notification so that the collector could satisfy whether the premises .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC314
..... he pleaded looking at the matter either way, the benefit of the concession notification is available to them.5. learned sdr stated that in terms of ccn under chapter 47.0.1, the word mechanical pulp referred to has been amplified only to be wood pulp.6. we observe that the respondents have all along been maintaining ..... (1) of the table : provided further that any quantity of mill board exempted from duty of excise under the notification of the government of india in the ministry of finance (department of revenue and insurance), no. 181/72-central excises, dated the 29th july, 1972, shall be taken into account for computing the quantity referred to in column ..... the central government hereby exempts straw board and mill board, falling under sub-item (2) of item no. 17 of the first schedule to the central excises and salt act, 1944 (1 of 1944), taken together, upto a quantity specified in column (1) of the table hereto annexed, cleared by any manufacturer for home consumption during any financial .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT447TriDel
..... as draft in the absence of communication.5. the learned consultant for the appellants contends that the order passed by the revie bench is final and it is a closed chapter. hence, the appeal is not main tainable. on the other hand, the departmental representative submits that it was only a proposal and not a final order as it ..... the respondents shri lachhman dev raised a preliminary objection that the revie proceed ings initiated by the govt. of india were already dropped as per order dt. 6-9-1978 and hence the same cannot be transferred and survivied as an appeal before this tribunal. secondly, he urged that revie proceedings initiated by the government of india in ..... the hon'ble supreme court observed that constitutionally speaking, the mini ster is no more than an adviser and that the head of the state, the governor is to act with the aid and advice of his council of minister. therefore, until such advice is accepted by the governor whatever the minister or the council of ministers may say .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC541Tri(Delhi)
..... products in their factory by cracking raw naptha at high temperature and pressure. their factory premises have been declared as a "refinery" by the government of india, ministry of finance (department of revenue & insurance) vide order no. 18/19/66-tax-iii dated 16-5-1967. along with similar petrochemical products, they produced ethylene, propylene and butadiene ..... of five years prior to that notice as contended by the respondent. in this regard, section 11a is the relevant provision. the said section has been amended in 1978, but we are not concerned with that amendment. a perusal of sub-section (1) of that section shows that where any duty of excise has not been ..... the department for raising demand for duty under rule 10 of the central excise rules and proviso to section 11-a(1) of the central excises & salt act, 1944.hon'ble supreme court observed that the department had the knowledge of the products and there was no suppression of facts warranting application of five years' limitation .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT381TriDel
..... ; it is also because it has a degree of polymerisation. but there is nothing in the law that a low polymerisation product is not classifiable under chapter 39 of customs tariff act or item 15a of cet. if a fluid is in silicone product, it must be assessed as silicone in its heading. the larger bench found that ..... to in preparation, contents etc., the fact is that when it was imported, it was a silicone fluid in primary form and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff.hico products v. collector of central excise, bombay [1985 (19) elt 214], the question of appellants' own product 'katrag ..... was coming under pharmacopia and it was taken out under 15a. he relied upon the following citations -elpro international ltd. and others v. jt. secy govt. of india, ministry of finance and ors.collector of central excise v. johnson and johnson ltd. - 1989 (43) elt 699 (tribunal)j.l. morison, son & jones (india) ltd., bombay v. collector .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(49)ELT584TriDel
..... personal penalty was imposed. the hon'ble supreme court was concerned with interpretation of provisions of section 129(1) of the act as it stood at the relevant time i.e. before the act was amended by the finance (2) act 1980 (44 of 1980). at the relevant time, section 129 (1) read as under: "129(1). where ..... present appeal and stay petition.10. section 129e of the customs act which provides for pre-depositing the amount of penalty, pending the appeal reads as under: "section 129e. - deposit, pending appeal, of duty demanded or penalty levied. - where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded ..... in respect or goods, which are not under the control of the customs authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC217Tri(Delhi)
..... specifically covers preparations for oral or denial hygiene including dentifrices (for example toothpaste and tooth-powder) and denture fixative pastes and powders. further, note 2 under chapter 33 of central excise tariff act, 1985 is to the effect that heading nos. 3303 to 3308 apply, inter alia, to products suitable for use as goods of these headings and includes ..... of excise. after the issue of the notification 62/78 dated 1-3-1978 as above, m/s. b.a.b. stopped payment of duty on dant manjan lal. the superintendent of central excise, naini, allahabad issued a notice on 9 ..... and obtained central excise licence for the product dant manjan lal and cleared it on payment of duty under item 68. by a notification 62/78 dated 1-3-1978, all drugs, medicines, pharmaceuticals and drug intermediates not elsewhere specified were included among the list of goods exempted and falling under item 68 from the whole of duty .....
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