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. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1995)(75)ELT617Tri(Mum.)bai
..... 234 (sc) that even in regard to the recoveries to be effected under section 52 of the finance act, 1982 giving retrospective effect to amendments made in rules 9 and 49, section 11a would be applicable, which is the provision for recovery of duty short levied, non-levied or erroneously refunded.moreover, there is no dispute that notification no. ..... 201/79 is subject to the provisions of section 11a of the act or the demand could be issued under the provisions of notification no. ..... ), the tribunal have held that section 11a has no application and hence his contention is that the notification itself is a self-contained one enabling recovery. ..... hence if they have allowed this as an input by erroneous construction of law, that can be rectified only by issuing a demand notice under section 11a within the period permissible under the section 11a. ..... this bench has been consistently following the principle that in such cases demand under section 11a is called for. ..... however, the show cause notice came to be issued only on 20-4-1987 which is clearly time barred. ..... hence it directly comes under the purview of section 11a. ..... 201/79, demand has to be issued within the purview of section 11a. ..... ), section 11a is not applicable in the case of reversal of credit to be effected under notification no.210/79-c.e.4 ..... spinning & weaving -1987 (32) e.l.t. ..... reported in 1987 (28) e.l.t. ..... sdr, however, contends that as per the decision of the cegat in the case of hindustan aluminium corporation, reported in 1987 (28) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1989)(20)LC194Tri(Mum.)bai
..... the customs act, 1962 was amended by the finance act, 1984, section 40 of the said finance act, inter alia, provided that no appeal shall lie to the appellate tribunal and the appellate tribunal shall not have jurisdiction to decide any appeals in respect of . ..... after the coming into force of the finance act of 1984 no appeal lies to the tribunal against the order passed by the collector (appeals) if that order relates to any goods imported or exported as baggage.6. ..... any order referred to in clause (b) of-section 129a of the customs act if such order relates to any goods imported or exported as baggage.5. ..... since the order of the collector (appeals) is dated 4-9-1987 by which time the tribunal's jurisdiction to hear appeals against the orders passed by the collector (appeals) in respect of baggage cases have been taken away, a notice was issued to the appellant to satisfy the tribunal regarding ..... s/49-63/87pas dated 4-9-1987 passed by the collector of customs (appeals), bombay.2. ..... the customs act does not provide for transfer. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1996)(88)ELT274Tri(Mum.)bai
..... said notification, certain types of duties have been identified for being covered under the said notification, and amongst others they are (i) the duty of excise under the central excises and salt act, 1944, (ii) the special duty of excise under the finance act, and (iii) the additional duty under section 3 of the customs tariff act, 1975 and after due listing them, it is mentioned that "hereinafter referred to as specified duty".7. ..... only so far as it related to duty under central excises and salt act, 1944 and special duty of excise under finance act, 1988, but did not include additional duty of customs imposed under section 3 of the customs tariff act, 1975, and so far as such additional duty of customs was concerned, they were eligible to avail of modvat credit for the actual amount ..... second proviso, requiring due interpretation as it stood, at the relevant time read thus : "provided also that the credit of the duty of excise under the central excises and salt act, 1944 (1 of 1944) and the special duty of excise under the finance act, 1988 (26 of 1988) or under the finance act, 1989 (13 of 1989) paid on the inputs, namely paper and paperboard other than paper and paperboard falling under heading nos. ..... , dated 1-3-1986, as amended till the date of raising the demand, and has submitted that in para 1 of the said notification, different types of duties have been identified, and it is mentioned that, those duties would, for ..... 257/87, dated 8-12-1987, and such excess credit availed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)(76)LC3Tri(Mum.)bai
..... (51 of 1975), as is in excess of the amount calculated at the rate of thirty-five per cent cut valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the said customs tariff act; provided that the importer furnishes an undertaking to the effect that the said imported goods shall be used for the purpose specified above and in the event of his failure to comply with the aforesaid conditions ..... relevant portion of the notification is reproduced below: exemption to specified machineries/equipments for registered exporters of gem and jewellery.in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. ..... gold craft industries in his statement recorded under section 108 of customs act, 1962 stated that the machines were imported under exemption notification and they have carried out major manufacture of gem and jewellery on job work basis for ..... 1.3.1986 as amended by notification no ..... of soldering powder after 1.3.1987 and availed the benefit of the notification ..... 99/87-cus.dated 1.3.1987 and that the respondents had not fulfilled the conditions of the ..... in the year 1987 and 1988. ..... dated 1.3.1987 was extended ..... dated 1.3.1987, which provides concessional rate of duty, require the importer to use the machines for export production failing which the importer was required to pay ..... 1.3.1987 ..... 1.3.1987 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2006)(104)ECC541
..... thereafter by section 131 of the finance act, 2001 section 38-a was inserted in the central excise act, 1944 providing that any amendment, repeal, suppression or rescinding will not affect any investigation, legal proceeding or remedy in respect of any right, privilege, obligation, liability, penalty or forfeiture and investigations, legal proceeding etc ..... shri bhagat however, submitted that explanation to section 112 of the finance act, 2001 was contrary to the provisions of sub-clause (d) of section 38-a which provides that amendment, repeals etc. ..... the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under section 57a or under rule 57 b retrospectively from 1995 ..... relying on a similar explanation to section 112 of the finance act, the cegat held that no penalty could be imposed on the assessee who were denied the credit of duty paid on the hsd oil.this decision was followed in cce v ..... section 132 of the finance act, 2002 further validated the action taken prior to the receipt of the assent of the president on the finance bill, 2001 ..... 35 relying on a similar explanation held that no penalty could be imposed on the assessee for any action taken pursuant to the amended rule.similar view was taken by the larger bench of tribunal in the case of chemo pulp and tissue v. c.c.e. . ..... union of india 1987(32) elt 234(sc) which refer to the period when rule 9 and 49 was amended in 1982 retrospectively from 1944, the supreme court in paragraph no .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1989)(19)ECC243
..... shri nankani urged that proceedings under section 131(3) of the customs act as it stood before its amendment by finance act 2 of 1980 are deemed to have commenced on giving of a notice to the person affected ..... he urged that on 12-10-1982, section 131(3) as it stood prior to the finance act, 1980 (act 2 of 1980) stood repealed and the new provisions did not confer power of review on the central government ..... " "no order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section - (a) in any case in which an order passed under section 128 or section 130 has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value; and (b) in any other case, unless the person affected by the proposed order has been given notice to show cause ..... ) the special bench 'b2' held that - "a plain reading of the relevant provisions of section 28 of the customs act makes it clear that what is required to be accomplished within six months is not the 'issue' of notice but 'service' of notice on the person ..... "every proceeding which is pending immediately before the appointed day before the central government under section 131, as it stood immediately before that day, and any matter arising out of or connected with such proceeding and which is so pending shall stand transferred on that day to the appellate tribunal and the appellate ..... presto works, jalandhar -1987 (28) elt 469 (tri ..... (3) 1987 (28) elt 469 (tri .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1997)(104)ELT780Tri(Mum.)bai
..... the departmental representative contends that the duty became recoverable in terms of the explanation introduced to section 4(4)(d)(ii) as a result of the amendment introduced in section 47 of the finance act, 1982 and that therefore it was to be paid on the date of commencement of that act. ..... by the finance act, 1982 enacted on 11th may, 1982, explanation was added to sub-clause (ii) of clause (d) of sub-section (4) of section 4 of the central excises & salt act, 1944. ..... the contention that notice could be issued within six months from coming into force of the finance act, 1982 is clearly nothing but a claim that the provision of section 11 a, provision will not apply. ..... section 47 of the finance act provided that the explanation shall be deemed to have been inserted from the first october, 1975 ..... as aforesaid is filed, the last date on which such return is to be filed under the said rules; (c) in any other case, the date on which the duty is to be paid under this act or the rules made thereunder; (b) in a case where duty of excise is provisionally assessed under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (c) in the case of excisable goods on which duty of excise has been erroneously refunded ..... the effect of the amendment made to section 4 of the act was to change the basis of calculation of assessable value by limiting the extent of duty that would be deducted from the sale ..... union of india - 1987 (32) e.l.t.234 was cited.2 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(173)ELT280Tri(Mum.)bai
..... " section 129d(1) of the customs act, 1962 and section 35e(1) of central excise act, 1944 initially provided that board may direct 'such commissioner' to file appeal to the appellate tribunal, but these provisions have been amended by the finance act, 2001, to provide that board may direct 'such commissioner or any other commissioner' to appeal to the tribunal. ..... (2) the commissioner of central excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the commissioner (appeals) for the determination of such points arising out of the ..... (2) the commissioner of customs may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the commissioner (appeals) for the determination of such points arising out of the ..... - 1987 (29) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC270DTri(Mum.)bai
..... against order of the collector of customs (appeals) no.s/49-17/82 pa dated 30-4-82 came up for admission before me today in terms of proviso to section 129-a(1) of the customs act. ..... even in the past, the import of the same book had not been treated as prohibited on the grounds of obscenity under notification no.99-customs dated 8-6-55 as amended. .....
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