Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Court: customs excise and service tax appellate tribunal cestat Page 3 of about 306 results (0.243 seconds)

Collector of Central Excise Vs. Vidharba Pharmaceutical (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(29)ELT332TriDel

..... in customs act, 1962, there is a similar provision under section 129-e which was substituted by (finance 2 act, 1980) for section 129 as it originally ..... provide for the rejection of the appeal for non-compliance with the requirement regarding the deposit of penalty or duty but when sub-section (1) of section 129 makes it obligatory on an appellant to deposit the duty or penalty pending the appeal and if a party does not comply either with the main sub-section or with any order that may be passed under the proviso the appellate authority is fully competent to reject the appeal of non ..... view of this position, we do not see any merit in shri gopal prasad's submission that ordinarily the appeal would have been taken up for hearing in 1987 or 1988 and rejection of the appeal at this stage for non-compliance with the provision would be harsh for the appellant. ..... for ease of reference and proper appreciation section 35-f of the act is reproduced below - "where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded ..... requirement of deposit of duty and penalty in respect of an appeal was there even before this amendment. ..... provision for this tribunal was made only by this amendment. .....

Nathan Jewellers and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1994)(52)LC21Tri(Chennai)

..... the opinion of the department that there was any violation of the post importation condition, rendering the goods liable for confiscation under section 111(o) of the act, entitling the department to initiate proceedings for short levy in terms of section 28 of the act, the proceedings should have been taken within six months from the date on which the department received the communication. ..... made under ogc and clearance allowed after extending the benefit of notification 159/86 dated 1.3.1986 as amended by notification 99/87 dated 1.3.1987.the proceedings have been initiated against the appellants for violation of the conditions of this notification. ..... of the government of india in the ministry of finance (department of revenue) no. ..... refunded by reason of collusion or any wilful misstate -ment or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect as if for the words "proper officer", the words "collector of customs'' and for the words "one year" and "six months" the words "five years" were substituted.a reading of ..... this section shows that so far as the conduct of the appellants at the time of clearance of the goods is concerned, nothing can be read from the order of the learned lower authority or from .....

A.K. Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(193)ELT479TriDel

..... that the action taken by the department in rejecting the claim for refund was valid as per sections 131 and 132 of the finance act, 2001 which provided that section 38a of the central excise act, 1944, according to which the amendment/repeal/supersession/resination of rule, notification or order made or issued under the central excise act, shall not affect the previous operation of any rule...unless a different intention appears, was deemed ..... refund claim, was issued only in december, 2001, which is subsequent to the introduction of sections 131 and 132 of the finance act, 2001 in may, 2001 and therefore, proceedings were initiated only after the passing of the finance act and prior thererto and, therefore, it cannot be said that proceedings were already in existence so as to apply the provisions of section 38a against the appellants. ..... authority held that the demand raised under rule 10(1), which was deleted without any saving clause was protected/revived by section 38a of the central excise act read with sections 131 and 132 of the finance act, 2001. ..... counsel that since the duty demand was struck down by the apex court in february, 2000, nothing survive and, therefore, section 38a cannot be pressed into service by the revenue to hold that the issue was revived, however, merits acceptance. ..... an application for stay of operation of the tribunal's order and pursuant to the order of the hon'ble supreme court, a further sum of rupees one lakh was paid by the appellants on 1-11-1987. .....

Premium Suitings Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... of section 3(3) was substituted by section 63(a) of the finance act, 1994 ..... by reason of the said amending act, 1994 consciously brought in the expression "offences and penalties" in section 3(3) of the said act. ..... of action for imposing the penalty and directions of confiscation had arisen in the year 1987, and therefore it was held that the amended act had no application to the facts of the case. ..... duty which was payable and in respect of which there was violation of various rules, no such penalty could have been imposed for the period in question which was 19.8.89 to 18.9.90 being much prior to the amendment made in section 3(3) of additional duties of excise (goods of special importance act, 1957. ..... goods and had removed such suppressed production during the said period without accountal in contravention of the provisions of the said rules with intent to evade payment of duty leviable thereon, thereby attracting proviso (1) of section 11a of the said act for recovery of dues for extended period of limitation beyond six months.3. ..... the present case for the relevant period from 19.8.89 to 18.9.90 being prior to said amendment, penalty could not have been imposed under the amended provisions of section 3(3). ..... the amended provisions, the provisions of the central excise & salt act, 1944 and the rules made thereunder relating to "offences and penalties are" also incorporated by reference in their application in relation to levy and collection of the additional duties under the said act of .....

Collector of Central Excise Vs. Maradia Steel (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1992)LC374Tri(Mum.)bai

..... 234, wherein the supreme court held that notwithstanding the amendment of rules 9 and 49 of the central excise rules, which was given retrospective effect by section 51 of the finance act, 1982, recoveries can be effected only subject to the provision of time limit under section 11a of the central excises act. ..... orders in appeal passed by the collector of central excise (appeals).in all the said appeals from the department, the common issue was the question of applicability of period of limitation under section 11a of the central excises and salt act, 1944 - (hereinafter referred to as the "central excises act") in respect of demands issued, for recovery of modvat credits, which have been wrongly availed of, by invoking the provision of rule 57-i of the central excise rules, 1944, as it stood prior ..... to all these factors, we propose to the president in terms of section 35h of the central excises and salt act, 1944, the following question of law, for submission to the hon'ble supreme court of india for consideration:- "whether rule 57-i of the central excise rules, as it stood prior to amendment effected on 6-10-1988, is subject to the provisions of limitation prescribed under section 11a of the central excises and salt act, 1944 whether it is independent of section 11a aforesaid and can be invoked for recovery ..... reported in 1987 (32) e.l.t. .....

Fenoplast Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)(62)ECC730

..... of any specific provision overriding section 11a, it will be consistent with rules of harmonious construction to hold that section 51, finance act, 1982 in so far as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules is subject to the provision of section 11a. ..... since there is no notice on record under section 11(a) and even extended period therein cannot be invoked, therefore the whole issue of duty payment involved in this case is time barred, even if the demand letter of 1987 is considered to be a valid notice.21.2 i have also carefully perused the order recorded by hon'ble vice-president on ..... the earlier correspondence which had been referred to by the appellants in their letter dated 25.06.1987 (page 125 of the paper book) and the letter of the central excise authorities dated 26.06.87.in their letter the appellants have stated they should not be asked to pay the ..... as reported in 1987 sc 1161 wherein it was held that when the high court had not given any interim direction staying the service of notice the benefit of this explanation under section 11a(1) is ..... adverting to the ad hoc payments made by them between 1986 and 1987, he has pleaded the amounts were paid only as deposits and these could not be taken ..... vide his letter (notice of demand) dated 20.7.1987 issued pursuant to his own order-in- original dated 4.5.1987 which was set aside by collector (appeals) and hon'ble cegat but was revived by the judgment dated 27.6.1994 of the hon'ble .....

Collector of Central Excise and Vs. Papyrus Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)ECC150

..... is reproduced as below -"revision by central government - (1) ******** (2) the central government may, of its own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been passed under section 35 or section 35 a of this act for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit: provided ****** provided further that no proceedings shall be commenced under this sub ..... contention of the learned departmental representative that the appellant in the matter of the appeal should have the same limitation of one year which was available in the case of exercise of review or revisionary powers under erstwhile section 36(2) of the act, shri virmani, learned counsel for the respondents submitted that the said contention which is now tried to be re-agitated was rightly repelled by the tribunal in the case of collector of central excise, ahmedabad v. anil ..... . in order to avoid any difficulty which may arise due to the amendments made in the central excises & salt act (relating to the provisions for appeal) by the department or by the concerned party the legislature itself empowered the central government under sub-section (3) of section 50 of the finance (no ..... . katiji, (1987) 13 e.c.c. 27 (s.c ..... ., 1987 (30) e.l.t ..... ., 1987 (30) e.l.t ..... , 1987 (30) e.l.t. ..... the cod application was taken up for hearing by the referring bench on 8-7-1987. .....

C.C.E. Vs. Chengalrayan Co-operative Sugar

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(20)ECC87

..... not retrospectively, the learned collector failed to take note of section 5 of provisional collection of taxes act, 1951 according to which, it is the notification as issued with reference to the relevant finance act (as distinguished with relevant finance bill) which would prevail and all refunds that became due according to the final position under the finance act had to be sanctioned whenever there had been excess recovery by virtue of the provisions of the finance bill, read with the provisions of provisional collection of taxes ..... (ii) the collector of central excise (appeals) erred in recording this view without giving any opportunity to the respondent to argue on the issue.in a further amendment of these cross-objections, it is stated, that the learned collector (appeals) had mentioned incorrectly in his order that the respondent unit had come into existence on 16.10.1980. ..... collector of central excise, aurangabad.on the other hand, shri krishna kumar, advocate cites the following case law in his favour :- (1) 1987 (29) elt 614- collector of central excise, aurangabadv.marath-wada sahakari sakhar karkhana ltd.collector of central excise, chandigarh v. ..... [1987 (29) elt 614 (trib.)]. .....

Shri Hap Chemical Enterprises Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC409Tri(Delhi)

..... the main question that arises for consideration is as to whether the appellants' goods plastic jerrycans continued to enjoy the exemption upto the passing of finance bill, 1982 into act on 11-5-1982 under the relevant notifications referred to by them and whether the excise duty demanded in these appeals was justifiable for the interim periods 28-2-1982 to 10-5-1982 as confirmed by lower authorities? 11. ..... chitnis, consultant for the appellants, argued the case and submitted that the appellants continued to be covered under tariff item 15a(2) till the passing of finance act and the exemption which was available to them under the notification no. ..... collector of central excise, ujjain, and held that as per section 4 of the provisional collections of taxes act, the provisions of finance bill 1982 came into effect from 28-2-1982. ..... this is because the declaration under provisional collection of taxes act, 1931, inserted in the finance bill read with section 3 of that applied only to imposition or increase of duty. ..... accordingly, the items falling under ti 68 became excisable as on that date of the amendment to ti 15a became effective from 28-2-1982 and thus non-specified articles (including plastic jerrycans manufactured by the appellants) got transferred to tariff item 68 and hence became dutiable.7. ..... collector of central excise, nagpur as reported in [1987 (29) elt 520 tribunal], the tribunal followed the view taken in m/s. ..... of central excise, nagpur [1987 (29) elt 520-t] 9. .....

New Plastomers India Ltd. Vs. Collector of Customs (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(41)LC483Tri(Delhi)

..... rate of 20% basic duty available for chemically modified polyphenylene oxide also--in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the government of india in the ministry of finance (department of revenue) no ..... . 150/86-customs, dated the 1st march, 1986, the central government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in column (2) of the table hereto annexed, when imported into india, from so much of that portion of duty of customs leviable thereon which is specified in the said first schedule as is in excess of ..... . case (supra) it has been held that the section notes and rules of interpretation of the customs tariff act 1975 are explicitly intended to be for the interpretation of the tariff and its various headings and not to the interpretation ..... . he contended that what is implicit in notification had been made explicit by amending the notification by adding the words "including" and in this connection relied on the ruling rendered in the cases of (i) regional ..... 1.3.1987.by ..... . 88-customs, dated the 1st march, 1987, namely: in the table annexed to the said notification ..... dated 26.10.1987 ..... 1.3. ..... 1.3.1987; ..... dt.1.3. ..... dt.1.3. .....