Judgment Search Results Home > Cases Phrase: finance act 1982 Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 6,197 results (0.266 seconds)

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the difficulty faced, the legislature amended central excise rules, 1944, retrospectively from 1944 onwards by section 52 of finance act 1982 and the matter was at rest for over two decades. ..... made through the retrospective amendment made by section 51 of finance act, 1982 were incorporated in new central excise rules, 2002 also. ..... stage we would like to add a paragraph to answer the argument of the counsel as to what was the need to retrospectively amend the rules by finance act, 1982 if the position of law was so clear. ..... context, central excise rules, 1944 were amended first by issue of notification 20/82-ce dated 20-02-82 and the notification was given effect to retrospectively with effect from 1944 by finance act, 1982. ..... shall be removed without payment of duty from any place, where they are produced or manufactured, or from a warehouse, unless otherwise provided: provided that the goods falling under chapter 61 or 62 of the first schedule to the tariff act, produced or manufactured by a job worker may be removed without payment of duty leviable thereon and the duty of excise leviable on such goods shall be paid by the person referred to in sub-rule (3), as if such goods have ..... he further argues that if the provision of section 3 of central excise act was good enough to create a liability to pay duty there was no scope for the various disputes that arose prior to 1982 and there was no need for retrospective amendment to rule 9 and 14 and also to incorporate explanation-ii in rule .....

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... court in its judgment dated 11.1.1983 (1983 elt 239)=- 1983 ecr 117d against which the civil appeal was filed and the stay order was sought and obtained, held that though section 51 of the finance act, 1982 and rules 9 and 49 of the central excise rules, as amended were valid, the retrospective effect given by section 51 will be subject to the provisions of section il-a (which provides for limitation for ..... not lapsed, would they be authority for demanding duty in view of the submission that the department acquired the right to recover past dues only with the amendments to rules 9 and 49 in terms of section 51 of the finance act, 1982: and (c) whether the notices dated 4.5.1981 are saved in the present case in view of the favourable judgment in the appellants' own case by the delhi high court, the department's slp against which is reported to ..... question to issue any demand notice after passing of the stay order dated august 12, 1981 by the delhi high court as aforesaid for the period 14.1981 to 5.12.1981 and before the passing of the finance act, 1982 on the lines of show cause notice dated 4.5.1981 and its addendum dated 5.5.1981 did not ..... this is for the reason that those notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) 1986 (7) ecr 137 .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... " the collector (appeals) also observed that rules 9 and 49 of the central excise rules, were amended retrospectively by section 51 of the finance act, 1982 and an explanation was added below each of these two rules, by virtue of which captive consumption of excisable goods amounts to removal for the purposes of these rules. ..... therefore, she has argued, the central excise duty referred to in rules 9 and 49 and section 51 of the finance act, 1982 covers basic excise duty, special excise duty and the additional excise duty.referring to sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, she has argued that this sub-section incorporates the central excises and salt act and central excise rules, 1944 in this additional duties of excise ..... section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 makes provision that central excises and salt act, 1944 and rules made thereunder will apply in relation to the levy and collections of duties of excise leviable under that act additional duties of excise (textiles and textile articles) act, 1978 but not under the finance act, 1982 which has become part of the central excises and salt act, 1944. .....

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(22)ELT615TriDel

..... we have already observed in paragraph 4 above that the periods covered by these appeals fall into two categories, namely prior to 1-10-1975, that is before the insertion through section 47 of the finance act, 1982, of the explanation under section 4(4) (d)(ii) of the central excises and salt act, and on or from 1-10-1975, after the explanation had been inserted. ..... of parliament when enacting the new section 4, to create a scheme materially different from that embodied in the superseded section 4.according to shri jain, for the period from 1-10-1975 the explanation added by section 47 of the finance act, 1982 made it very clear that the duty to be deducted was the effective duty. ..... significance of this date is that by virtue of section 47 of the finance act, 1982, an explanation was inserted under sub-clause (ii) of clause (d) of section 4 (4) of the central excises and salt act, 1944, denning "value" in relation to any excisable goods. ..... . indeed, the necessity for a retrospective enactment of the explanation by finance act, 1982, itself, goes to show that but for such enactment, assessable value cannot include the duty ..... these are all decisions that are governed by provisions of the explanation inserted in sub-clause (ii) of clause (d) of the amended section 4(4) of the act by section 47 of the finance act, 1982, for periods subsequent to 1-10-1975 ..... is much more so when we consider the explanation which was inserted through the finance act, 1982 and made retrospective from 1-10-1975. .....

Collector of Central Excise Vs. Indian Petrochemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(31)ECC326

..... item 7, cet, relating to 'kerosene', as it stood prior, and subsequent, to the finance act, 1982, read as follows :- "kerosene, that is to say, any mineral oil (excluding mineral colza oil and turpentine substitute) which has a flame height of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning ..... may be seen from the test results on hnps that the product conforms to the specifications laid down in item 7, cet, as it stood after the finance act, 1982, as regards smoke point and final boiling point. ..... prior to the 1982 finance act changes, the goods were not being classified under item 7.the 1982 finance act brought into the scope of item 7 only atf in addition to kerosene which was already within its ..... (supra) - this was with reference to item 11a as it stood prior to the 1982 finance act. ..... central excise, baroda, and upheld the respondents' claim for classification of their product "heavy normal paraffins" ("hnps" for short) under item 7 of the first schedule to the central excises & salt act, 1944 ("cet" for short) and not under item 68 of the schedule, as ordered by the assistant collector. ..... list was filed persuant to the changes made in the tariff nomenclature by the amendments brought about by the finance bill of 1982. ..... also asked to show cause why reclassification should not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. .....

Dharampur Leather Cloth Co. Pvt. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(10)ECC173

..... is much more so when we consider the explanation which was inserted through the finance act, 1982 and made retrospective from 1.10.75. ..... the department, had argued that even as regards the position before 1.10.75, when the old section 4 of the central excises and salt act was in force, the old section 47 of the finance act, 1982. ..... for considering the position prior to 1.10.75 we have to take into account the wording of old section 4, that is section 4 prior to its supersession, without reading into it the explanation inserted by the finance act of 1982." 12. ..... the finance act of 1982. ..... we hold that these demands should not be questioned or taken up under section 35 of the central excises and salt act, 1944 and the assistant collector had the jurisdiction and competence to confirm such demands. ..... assistant collector did not accept the contention of the appellant on the ground that the prices were approved under section 4 of the central excises and salt act, 1944, and there being no wholesale market at the factory gate the prices of nearest place i.e. ..... company had filed six revision applications to the joint secretary to the government of india, ministry of finance, department of revenue, new delhi being aggrieved from order-in-appeal no. ..... pleaded that in terms of the provisions of old section 4 of the central excises and salt act, 1944, he has referred to the provisions of old section 4 of the central excises and salt act, 1944 and has pleaded that there can be multiple assessable values. .....

Vinod Paper Mills Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(19)LC275Tri(Delhi)

..... therefore, the retrospective amendment to section 4 introduced by section 47 of the finance act of 1982 cannot be taken into account according to the ratio laid down in the case of atma steel private ltd. v. ..... the term 'payable' has been further clarified by adding explanation through section 47 of the finance act, 1982 (act 14 of 1982). ..... shri naik submitted that when section 4 was amended with retrospective effect by the parliament through the finance bill of 1982, the provisions should be deemed to have always been there. ..... shri kohli's arguments that the provisions of section 4 as amended by the finance bill of 1982 cannot be taken into consideration have to be rejected straightaway. ..... in this case on the date of show cause notice the amended section 4 was in force as the finance bill 1982 amended the section retrospectively from 1975. ..... arguing that time bar under section 11 -a is still applicable even after the retrospective amendment introduced by the finance bill shri kohli cited the case of j.k. ..... value of the excisable goods is governed by section 4 of the act. .....

B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT607TriDel

..... forum for the decision of this matter is this tribunal and not government of india, who ceases to be a revisional authority qua this matter after coming into force the finance act, 1982 and, therefore, the objection raised by shri lodha, the learned counsel of the appellants, is devoid of any force.7. ..... of central excise, madras shows that the revision proceedings pending before the government of india which were transferred to this tribunal after coming into force the finance act, 1982, under section 35p of the central excises and salt act, 1944, were under section 36 of the said act and not under section 10 of the produce cess ..... can prefer a revision application to central government under section 36 of the said act and that is why the appellants filed a revision application before the government of india against the impugned order passed by the appellate collector, this revision petition under section 36 of the central excises and salt act, 1944.was pending before the government of india when the finance act, 1982 came into force. ..... if the provisions of the central excises and salt act, as they stood before the amendments brought about by the finance (2) act of 1980 (given effect to from 11-10-1982), are to be held to apply even now to proceedings by way of appeals and further proceedings (except proceed-dings under section 10 of the produce cess act), the result would be that so far as appeals are concerned, they will have to be preferred to the appellate collectors of central .....

Kaipully Match Industries and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2076Tri(Delhi)

..... " similarly, in considering the provisions of section 47 of the finance act, 1982 (similar to provisions in section 52), the bombay high court observed in paragraph 27, following the delhi high court, as followsj.k. ..... ) a division bench of the delhi high court, considered another amendment made in the central excises and salt act, 1944 by the same act, namely, the finance act of 1982. ..... the amendment which was required to be considered by the delhi high court also contained in the amendment act as saving clause with a sub-section identical with sub-section (2) (d) in the saving clause to section 47 of the finance act, 1982. ..... the provision under consideration in the delhi high court decision was section 51 of the finance act, 1982. ..... we also cannot accept the learned solicitor general's argument that section 51 of the finance act should be read as limited to actions postulated by clauses (a) and (d) only and not permit levy of penalties etc. ..... though in the appeals submissions have been raised with reference to the vires of the provision introduced under the finance bill of 1982, shri kunhikrishnan stated that he was not advancing any arguments with reference thereto as this tribunal could not go into that matter. ..... shri kunhikrishnan contended that irrespective of the terms of section 52 of the finance bill, 1982 abovementioned, the department cannot extend the demand without reference to the provisions regarding limitation as contained in the central excises and salt act. .....

Kores (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(29)ELT627TriDel

..... will be useful also to set out the changes brought about by the finance act, 1982. ..... paper was brought under item 17 for the first time by the 1982 finance act which carved out a specific sub-entry inter alia for carbon paper. ..... (vii) the specification of carbon paper in item 17 by the 1982 finance act would not clinch the present dispute : that specification was for levying such paper at a particular rate of ..... definition came about only with the 1982 finance act. ..... 17(2),cet with the amendments brought about in item 17 by the finance act of 1976 and not under item 68 cet as contended by the ..... appeal was originally filed as a revision application before the central government which, under section 35p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. ..... 17 by the 1982 finance bill would not be decisive of the question whether, prior to the said change, carbon paper did or did not fall under item 17(2) as it ..... notices have been cited in this connection.it is, however, important to note that all these trade notices are of dates prior to 17-3-1976, the date on which item 17 was recast by the 1976 finance bill (which is the item under consideration now). ..... issue arising for determination in the present proceedings is the proper classification, under the first schedule to the central excises & salt act, 1944 (hereinafter referred to as get), of carbon paper manufactured by the appellants.3. m/s. .....