Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC475Tri(Delhi)
..... ii) has been amended vide notification no. 11/92-c.e. (nt), dated 14-5-1992 meaning thereby that an additional collector of central excise is not a 'collector' for purposes of appeal. the appeals against the impugned order passed before enactment of finance act, 1992 would, however, continue to lie to the cegat in terms of central board of excise & ..... customs, new delhi's letter f. no. 208/26/92-c.e. 6, dated 14-5-1992 (circular no. 3/92-c.e.). the instant appeal having not been ..... debated before us and the case of om prakash arun kumar v. collector of customs, supra, was decided keeping in view section 115 of the finance bill, 1992 which became the act on 14-5-1992 whereas while amending the definition of "collector" in rule 2(2) of the central excises rules, no such provision was made in the central excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2006)(104)ECC376
..... exemption order also exempted such import from payment of auxiliary duty of customs leviable thereon under sub-section (1) of section 111 of the finance act 1992. the exemption order was effective from 15th september, 1992 to 15th september, 1993. as the imported coal was urgently required by tneb, a request was made for release of the goods upon provisional ..... (b) the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 111 of the said finance act 1992 (18 of 1992). 4. this order shall take effect from the 15th of september, 1992 and shall remain in force upto and inclusive of the 15th day of september, 1993.no. s/9/779-tru(cus.) dated ..... as mentioned above and in exercise of the powers conferred by sub-section (2) of section 25 of the customs act 1962 (52 of 1962) read with sub-section (4) of section 111 of the finance act 1992 (18 of 1992), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(63)ECC220
..... . but in the budget of 1993, by notification 5/93, b.e.d. was enhanced from rs. 290/- to rs. 330/- per mt. s.e.d., as leviable under the finance act, 1992 @ 15% of b.e.d. was withdrawn w.e.f. 28-2-1993 vide notification no. 75/93, dated 28-2-1993.4.2 we are concerned here with enhancement ..... j.k. synthetics makes the provisions of rule 224(a) superfluous, even in cases of enhancement in rate of duty in the finance bill etc., in pre-existing levies because of provisions in the p.c.t. act.3.4 it is too well-settled a proposition that construction of any statutory provision should not lead to any portion thereof being made ..... in the rate of basic excise duty. this enhancement has resulted not from any proposal in the finance bill 1993, but by issue of a notification under section 5a(1) of the central excise act, 1944. this notification has not taken effect by virtue of any declaration under the p.c.t .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT657TriDel
..... the delay as submitted by the learned counsel are as briefly stated below : before 14-5-1992 (the date on which the finance act, 1992 came into force), appeals from orders of additional collector of customs and central excise acting as adjudicating authorities lay to the cegat. this position changed with the amendment of the relevant ..... whether appeals (like the captioned one) filed against adjudicatory orders of additional collectors of customs and central excise passed before 14-5-1992 (the date on which the finance act, 1992 came into force) were maintainable before the tribunal. this question was settled by the wrb as per misc. order dated 16-12 ..... provisions of law as brought about by the finance act, 1992 on 14-5-1992. accordingly, from 14-5-1992, the additional collectors came to be treated as lower in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC378Tri(Delhi)
..... date for filing the appeal was 18-4-1993. he pleaded that probably the appellant with mistaken belief had filed the appeal before collector (appeals), as by amendment law vide finance act, 1992, the forum of first appeal was changed from the tribunal to the collector (appeals) whereas in the present matter, the order was passed by the additional collector. as such bona ..... to be filed within three months from the date of the communication of the order. the date of the order was 12-3-1992. shri r.k. habbu, learned advocate pleaded that bona fidely acting on the provisions of finance act, 1992, the appellant had filed the appeal before the collector (appeals) as after the amendment, where the order was passed by the additional collector .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(117)ELT71TriDel
..... and (b) the whole of the auxiliary duty of customs leviable thereon under sub-section (1) of section 111 of the said finance act, 1992 (18 of 1992). this order shall take effect from the 15th of september, 1992 and shall remain in force upto and inclusive of the 15th day of september 1993." 4. in the present case, concessional duty benefit ..... as mentioned above; and in exercise of the powers conferred by sub-section (2) of section 25 of the customs act, 1962 (52 of 1962) read with sub-section (4) of section 111 of the finance act, 1992 (i8 of 1992), the central government being satisfied that it is necessary in the public interest so to do hereby exempts a quality ..... of two million tonnes of coal falling under the heading 27.01 of the first schedule to the customs tariff act, 1975 (51 of 1975). to be imported .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(99)ELT390TriDel
..... adjudicate cases subject to the monetary limit of rs. 50,000/-. this was issued consequent on the amendment of section 11a of the cesa, 1944 by the finance act, 1992 and in supersession of all existing instructions on the subject. the only situation in which the assistant commissioners have been given authority to adjudicate cases beyond rs. 50 ..... . jaipur tube inds.and ors. wherein reliance was placed on the board's instructions contained in f. no. 208/26/92-ex. 6, dated 14-5-1992 by which the assistant commissioners were empowered to adjudicate cases involving an amount of duty only upto rs. 50,000/- except where cases related to approval of classification list ..... authorised the central board of excise and customs to appoint any person as a central excise officer for exercising all or any of the powers conferred under the act and rules. rule 5 further empowers the commissioner of central excise be authorise any subordinate officer to exercise within his jurisdiction all or any of the powers .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(122)ELT127TriDel
..... :- "i have considered the submission made by the appellant and find that the addl. commissioner was well within his jurisdiction to issue scn by virtue of section 109(i) of finance act 1992 which states: "collector of customs", excepts for the purpose of chapter xv includes an addl. collector of customs". the addl. commissioner is also competent to adjudicate the case by virtue ..... . of chips on which input duty credit was availed, should not be demanded from them under rule 57-i read with the proviso to section 11a of the central excise act, 1944. they were further asked to show cause why a penalty should not be imposed on them under rule 173-q.3. the party filed reply to the show cause .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(91)ECC686
..... . the third paragraph, operative portion which grants ad hoc exemption under sub-section (2) of section 25 of the customs act, 1962 read with sub-section (4) of section 111 of the finance act, 1992 (18 of 1992), and states that the central government being satisfied that it is necessary in the public interest so to do, hereby exempts ..... a quantity of 2 million tonnes of coal falling under the heading 27.01 of the first schedule to the customs tariff act, 1975 to be imported by ..... counter statement filed by the respondents. prima facie, we are of the considered opinion that the notification is in the form of letter issued by ministry of finance, department of revenue through their under secretary which states that the under secretary is directed to say that the state of tamilnadu has three coal based thermal power .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(97)LC459Tri(Mum.)bai
..... 14.5.1997. in this circular the board has instructed its officers that, notwithstanding the amendments made to section 11a (of the central excise act, 1994) made by the finance act, 1992, only the collector of central excise is to issue notices where allegations of fraud, etc., are made whether the demand is for six months ..... or a combination of several of these processes, which results in individual fibres being set with introduced curls, crimps, loops, etc.7. the certificate dated 27th october, 1992 of the silk and art silk manufacturers and industrial research association, produced by the representative of the appellant does not really help his case. it of course says, ..... instructions. it would therefore, follow that the notice issued alleging existence of factors as contained in proviso to sub-section (1) section 11a of the act required to be signed by the commissioner and the notice signed by the superintendent are not valid and proper.15. on this ground we allow the appeals .....
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