Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC1295DTri(Kol.)kata
..... tribunal.therefore, the appellants have a right of appeal before this tribunal.it may be that prior to the coming into force of the finance (act no.2) act, 1980 (act no. 44 of 1980), the central board of excise and customs might have entertained appeals against the order or decision passed by the additional ..... lands as are within six miles of the high water mark at spring tide on either side of the river. in exercise of powers conferred by sub-section (1) of section 4 of the customs act, 1962, the central government appointed collector of central excise, ahmedabad, allahabad, bangalore, baroda, bombay, chandigarh, guntur, hyderabad, jaipur, bhubaneshwar, kanpur, ..... classes of officers of customs, namely : -- (e) such other class of officers of customs as may be appointed for the purposes of this act." sub-section (1) of section 4 of 'the act' which deals with the appointment of officers of customs provides : "the central government may appoint such persons as it thinks fit to be officers .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC2054DTri(Kol.)kata
..... indian currency through unauthorised route without a valid import licence or in contravention of the provisions of the import export (control) act, foreign exchange regulation act and section 11 of the customs act. we are satisfied that the charge said to have been established was totally different from the charge set out in the show ..... to indo-bangladesh bordering area viz., karimpore, aurangabad and agartala. it has also been alleged in this letter that the appellant was indulging in and financing for smuggling of textile goods from india to bangladesh. now this letter is dated 27.5.1982. it was issued by the assistant collector of customs ..... upon to make effective representation against his involvement. in this letter the assistant collector said amongst other things that the appellant herein was indulging in financing smuggling of textile goods from india to bangladesh and medicines like tetracycline and vitamin b2 from bangladesh to india in association with some bangladesh national; .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(15)ELT482Tri(Kol.)kata
..... argued by him nor by the respondents and as such, the whole of the order was vitiated. the learned counsel has submitted that the provisions inserted by finance act (no. 2), 1980 as to the insertion of section 129b are new and he has submitted that the appellant's miscellaneous petition for rectification should be accepted in view of sub ..... having an important bearing on the decision of the appeal would be to place unnecessary and unwarranted restriction on the provisions of section 35 of the act. the only conditions that are required to be satisfied under section 35 are that it must be an error apparent on the record and once that condition is satisfied there can be ..... intention to do so and has allowed him a reasonable opportunity of being heard." he has also submitted that the provisions of section 129b (2) are similar to those provisions under section 254 (2) of the income-tax act, 1961 which reads as: "the appellate tribunal may, at any time within four years from the date of the order, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(33)ELT577Tri(Kol.)kata
..... , central excise & gold (control) removal of difficulties order, 1982 dated the 11th october, 1982 vide gsr 593e. he has also relied on sub-section 3 of section 50 of the finance (no. 2) act, 1980. he has submitted that since the order-in-appeal no.cal-cus-1838/30/1982 dated 15.7.1982 was served on the appellant after ..... in the case of mackinnon mackenzie & co. v. collector of customs, 1983 (14) elt 1941 (cegat). however, an officer has been defined in sub-section 30 of section 2 of the company act. according to this definition an officer includes inter-alia a manager of the company. thus the appeal filed by the appellant and signed by shri k.h ..... prior consent of the managing director of the company for that purpose." he has also resorted to the provisions of income tax act, 1961 where the principal officer has been defined in section 2, sub-section 35 of the income tax act, 1961. the same is reproduced below :- "(35) "principal officer", used with reference to a local authority or a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(17)ELT384Tri(Kol.)kata
..... regulator or the regulator was the integral and indispensable part of the fan.therefore, the cost of regulator was not includible in the assessable value of fans under section 4 of the central excise act. he has pleaded that the said delhi high court judgment fully covers his case and as such the appellant's appeal should be accepted. he has also ..... regulator or the regulator was the integral and indispensable part of the fan. therefore, the cost of regulator was not includible in the assessable value of fans under section 4 of the central excise act. it appears that the hon'ble high court had come to the conclusion on the basis of subsequent amendment of tariff item 33 w.e.f. 9th ..... taxation."in state of w.b. v. washi ahmed (3 supra) the issue is whether the expression vegetable takes in green ginger also under sch. i item 6 of bengal finance (sales tax) act. the supreme court has held as follows at page 1639 : "it will, therefore, be seen that the word 'vegetable' in item 6 of sch. i to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC488Tri(Kol.)kata
..... shor-landing of one package equipment. the learned assistant collector had asked the appellant to explain why penal action should not betaken against him under section 116 of the customs act, 1962 for the short-landing. the steamer agents in their explanation admitted the short-landing and the records show that the consignee was granted ..... refund of duty against the short-landing. the learned assistant collector had imposed a penalty of rs. 28,600.00 under section 116 of the customs act, 1962. being aggrieved from the aforesaid order the appellant had filed an appeal before the appellate collector of customs, calcutta. the learned collector (appeals ..... scindia steam navigation co. ltd., 15, park street, calcutta-700 010 had filed a revision petition before the additional joint secretary, govt. of india, ministry of finance (dept of revenue), new delhi, being aggrieved from order no. 1324/80 dated the 21st day of july, 1980 passed by the appellate collector of customs, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT594Tri(Kol.)kata
..... in a party when proceedings are first initiated in and before a decision is given by the inferior court." the finance act (no. 2) being act no. 44 of 1980 had inserted new sections and the appeal lay, under old section 128, to the board where the order was passed by the collector of customs and |o the appellate collector where ..... the order was passed by any officer of customs lower in rank than a collector of customs and after the insertion of chapter xv of finance act (no. 2) ..... has been short-levied, no order levying or enhancing the duty shall be made under this section, unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in section 28." the finance (2) act 1980 (act no. 44 of 1980) had inserted chapter xv relating to appeals with effect from 11th .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC130Tri(Kol.)kata
..... or not. accordingly the board had dismissed the appeal for non-compliance of the provisions of section 129 (old) of the customs act, 1962. being aggrieved from the aforesaid order the appellant had filed a revision petition to the secretary, govt. of india, ministry of finance (dept. of revenue), new delhi. the appellant had also made a request to the ministry ..... central board of excise & customs, new delhi till the disposal of the rule. the said writ petition came up for final hearing on the 24th day of august, 1978 and the hon'ble mr. justice manashanath roy had passed the final order in respect of the writ petition and had observed as under:- "be that as it may ..... of the customs act as to the deposit of the penalty amount during the pendency of the appeal. i very respectfully follow the directions of the hon'ble calcutta high court's order dated the 24th august, 1978. i also accept the learned senior advocate's argument that there is denial of the principles of natural justice in not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT635Tri(Kol.)kata
..... after coming into existenceof the tribunal, the said revision petition stands transferred to the tribunalunder section 131-b of the customs act, 1962 and is being disposed of as anappeal.2. briefly, the facts of the case are that the appellant had imported abag closing unit ..... appliances." as per drawing filed before the learned appellate collector, stitching unit is acomplete unit itself and in view of the definitions given in the import policyapril 1978-march 1979, i hold that the importation of the same is not coveredby licence 2208893. accordingly, i confirm the findings of the lower authorities. i ..... phillips carbon black ltd., 31, netaji subhas road, cal. 1,had filed a revision petition before the additional joint secretary, governmentof india, ministry of finance, department of revenue, new delhi beingaggrieved from order-in-appeal no. 2730/79 dated 5th november, 1979 passedby the appellate collector of customs, calcutta. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT160Tri(Kol.)kata
..... excise & gold (control) appellate tribunal has come into existence by virtue of the provisions of finance act no. 2 of 1980 where by chapter via was inserted and the provisions of the said chapter were brought into force from the 11th october, 1982. 'relevant sections from chapter via are reproduced as under:- (1) any person aggrieved by any of the ..... in view of the provisions of sub-section 2 of section 35d of the' central excises and salt act, 1944, this court has got no jurisdictron. he has pleaded ..... regional bench. he has stated that it is a case where interpretation of notification no.71/78 dated 1st march, 1978, notification no. 80/80 dated 19th june, 1980, and notification no. 111/78 dated 9th may, 1978 is involved and if the respondent is given the benefit of these notifications, it come to nil rate of duty and .....
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