Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT1109TriDel
..... )] where rules 9 and 49 of the central excise rules, 1944 after they were amended with retrospective effect by section 51 of the finance act, 1982 came up for interpretation. ..... it is immaterial, in view of rule 9(1) of the central excise rules and section 49 of the act whether the yarn so manufactured is captively consumed or is subjected to any other or further process. ..... 435/86, dated 6-10-1986 amended notification no.318/86, dated 22-54986, stipulating thereby the exemption was extended to double/multifold yarn, using cotton yarn and any other yarn of chapter 54 or chapter 55. ..... shri andhyarujina is right in his submission that the process adopted by the petitioners could not be treated by holding as manufacture under section 2(f), of the act. ..... singh contends that the tariff entry (as it stood) contained no indication regarding liability for levy of duty on processed yarn (dyed yarn in this case) and that the process of dyeing would not amount to manufacture as defined in section 2(f) of the centra] excises and salt act. ..... sarin textile mills, and pointed out that yarn is not being defined either in the act and the rules or under any notification. ..... union of india [1987 (31) e.l.t.904 (bom.)]. ..... [1987 (32) e.l.t. 23 (s.c. ..... piramal spinning and weaving mills [1987 (31) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)LC304Tri(Delhi)
..... section 51 of the finance act does not in any manner affect the provisions of section 11a and in the absence of any specific provision overriding section 11 a, it would be consistent with rules of harmonious construction to hold that section 51 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the central excise rules is subject to the provision of section 11a of the central excise ..... . sub-section (2) of section 51 of the finance act provided that any action or thing taken or done or purporting to have been taken or done before the 20th day of february, 1982 under the central excise act and the central excise rules, 1944 shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if the amendments referred to in sub-section (1) had been in force at all material times and accordingly, ..... . section 51 (1) of the finance act, 1982 provided that the amendments made to rules 9 and 49 by the aforesaid notification shall be deemed to have and to have always had effect on and from the date on which the ..... refund claims invoking notifications granting exemption based upon total value /quantity of clearances during a financial year, the relevant date for the purpose of a claim for refund under section 11b of the central excise act, 1944 would be the date of payment of duty or the close of that financial year.the respondents who are manufacturers of electric wires and cables which fell under t.i. ..... in 1987 .....
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 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. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC344Tri(Delhi)
..... submits that the decision of delhi high court in the case of modi rubber limited referred to by the appellants in its revision application was rendered before the retrospective amendment of law made by section 47 of the finance act, 1982 (14 of 1982) by inserting an explanation in clause (d) of sub-section (4) to section 4 of the central excises and salt act, 1944.the effect of the said amendment is from 1-10-1975. ..... in view of the retrospective amendment to section 4 of the central excises & salt act by section 47 of the finance act, 1982 (14 of 1982), the legal position is now beyond doubt.it is only the effective duty of excise payable by an assessee which is liable to be deducted from the cum-duty price realised by an assessee from its ..... following judgments have been relied upon by him in support of the department's case regarding re-determination of assessable value in terms of thesub-sectionsection (4) as amended by section 47 of the finance act, 1982. ..... these refund claims were rejected by the original authority that the re-determination of assessable value by the department was correct in law as per section 4 of the act and this was also made clear in a press note issued by the government and a trade notice issued by the collector based on that ..... case of telco mentioned supra is a very exhaustive judgment dealing with the entire case law as it was before the amendment of section 4 and that judgment was rendered after the amendment of section 4. ..... of india) (2) 1987 (32) e.l.t. .....
Tag this Judgment!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 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. ..... she has, therefore, contended that the retrospective amendment of rules 9 and 49 of central excise rules, by section 51 of the finance act, should cover special excise duty and the additional duty of excise also. ..... he also argued that the amendments made to rules 9 and 49, ibid, were given retrospective effect by section 51 of the finance act, 1982, which is not a part of the central excises and salt act and the central excise rules, 1944. ..... in support of her argument, she has relied on tribunal's decision reported in (i) 1989 (23) ecr page 385 - paras 33,127,129 and 130 (ii) 1987 (28) elt 126 (tribunal), 1987 (11) ecr 632 (tribunal) (iii) 1987 (11) ecr 228 (madras) and (iv) 1987 (32) elt 234 (sc), headnote 2.9. ..... zutshi for the revenue cited this tribunal's decision reported in 1987 (9) etr, 296 in the case of hastings mill ltd. ..... assistant collector of customs, reported in 1987(30) elt 641 (sc) and in the case of collector of central excise, chandigarh v. ..... , reported in 1987 (32) elt 234 (sc). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... is held that they had 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 ..... 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 issuing the show cause notice) of the central excises and ..... court by its judgment dated 30.10.1987 (since reported in 1987 (32) elt 234) rejected the said writ petition of the appellants and confirmed the judgment of the delhi high court wherein it was held that the retrospective effect given by section 51 of the finance act, 1982 to amendments made in rules ..... narayan, the learned counsel for the appellants that since the supreme court has held in 1987 (32) elt 234 that though section 51 of the finance act, 1982 giving retrospective effect to the amendments of rules 9 and 49 of the ce rules, 1944 by notification no.20/82-ce is valid but the demand is subject to the limitation provided under section 11a of the central excises and salt act, 1944 i .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC105
..... the amendments of rules 9 and 49 of the central excise rules, 1944 were made retrospective under section 51 of the finance act, ..... captively consumed is also chargeable to duty in view of the amendment of rules 9 and 49 of the central excise rules, 1944, by the finance act, 1982. ..... bicarbonate of soda was consumed by them captively and the same was not sold in the market.that does not take away the product from the perview of central excise duty after the amendment of rules 9 and 49 of the central excise rules retrospectively by the finance act, 1982.8. ..... she has also drawn our attention to chapter note 2(a) of chapter 28 of the schedule to central excise tariff act, 1985, according to which the headings of chapter 28 apply to separate chemical elements and separate chemically defined compounds, whether or not ..... one is reported in 1987 (31) elt 623 ..... /86-c, dated 18-4-1986 and the decision reported in 1987 (27) elt 292 (tribunal), we are of the view that bicarbonate of soda manufactured by the appellants in the course of manufacturing soda ash and ammonium chloride was excisable under tariff item 14aa prior to 1-3-1986 and under heading 2805.30 of the schedule to the central excise tariff act, 1985 w.e.f. ..... ), 1979 elt (j 65), 1987 (27) elt 292 (tribunal) and tribunal's decision contained in ..... reported in 1987 (31) elt 671 ..... (iii) 1987 (31) elt 623 - shaktl insulated ..... decision reported in 1987 (27) e.lt. ..... central excise, pune and in the decision reported in 1987 (27) e.lt. ..... (iv) 1987 (31) elt 671 - .....
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 .....
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