Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)9STJ145CESTATNew(Delhi)
..... contended that, a cooperative society was a "person" and, therefore, it could be a 'cable operator' and can provide service to any person, after the amendment by section 90 of the finance act, 2004, who can be its members also. ..... to it in clause (b) section 2 of that act as provided by section 65(22) of the finance act, 1994. ..... of like amount under section 76 of the finance act, 1994, imposing penalty ..... -section (21) of section 65 and the expression has the meaning assigned to it in clause (aa) of section 2 of the cable television networks (regulation) act, 1995. ..... that, the commissioner (appeals) has not considered the provisions of the cable television network (regulation) act, 1995, under which no person shall operate a cable television network unless registered as a "cable operator" under the act, nor has he examined whether the society was registered as a cable operator to legitimately operate a ..... was a society registered under the rajasthan societies act and giving facility to its members by providing 'cable services' under section 65(105)(zs) to a customer (to "any person" after the amendment from 10.09.2004) in relation to cable services. ..... /- was adjusted as additional amount charged for providing cable operators services.2.1 according to the assessee, it was a welfare society registered under the rajasthan societies act with an object to provide facilities to the residents of the colony for the purpose of general welfare; for hygienic living; for social cultural and educational .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(82)ECC678
..... with effect from 26th may, 95, when the president gave his assent to the finance bill, 1995, the customs tariff act stood amended as a result whereof goods imported through courier services were exempted from the operation of chapter 98. ..... in our opinion, to examine whether the proviso to section 28a(1) was validly invoked. ..... couriers imports (clearance) regulations, 1995 were framed and notified on 26th may, 95 as a result of which the imports through courier were to be classified as imports falling under the respective customs tariff and headings. ..... 30th may, 95 issued by the ministry of finance, govt. ..... prior to 26th january, 95 goods which were imported by the appellants through couriers were taxed under chapter 98 of the customs tariff act, heading no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC387Tri(Delhi)
..... or by a unit in an electronic hardware technology park and used for the manufacture of final products in any place in india; shall be restricted to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975) equivalent to the duty of excise paid on such capital goods. ..... 5.1 is the relevant portion of the budget circular issued by cbec in connection with finance bill, 1996 and the same reads as under : modvat scheme - the modvat scheme has been amended in several respects. ..... light of the above, the issue as to whether the amendment effected in notification 11/95, dated 16-3-1995 under rule 57q and notification 14/96-c.e. ..... revenue is also of the view that the amendment in rule 57q which was made on 16-3-1995 is prospective and not retrospective in operation.3 ..... para 108 of the finance minister's speech on 1995 budget reads as under: ..... para 16(iii) of the circular issued along with the budget 1995 which is relevant in this regard reads as under: " (iii) in the case of capital goods, the scope of capital goods has been extended by specifying a large number of machinery which will qualify for credit under ..... we are required to examine explanation 1(a) as it stood in 1994-95 and 1995-96 and we therefore, see force in the contention of the asses-sees that the items which are recognised as eligible to capital goods credit by notification 14/96 are items covered by explanation 1(a) and it cannot be contended by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(89)ECC472
..... notification in terms of which exemption on the imported goods or indigenously procured goods is availed, it is a continuing obligation for the violation of which, if the goods are ordered for confiscation and an option is given to pay fine in terms of subsection (1) of section 125 of the customs act, then in terms of sub-section (2) of that section, where an order is passed for payment of customs duty along with the order of imposition of fine in lieu of confiscation of goods, it shall only be referable to sub ..... appellants are contending that they are willing to pay the duty at the depreciated value as provided under these instructions of the board.however, it is contended that no penalty is liable to be imposed since neither under the customs act nor under the central excise act any particular provision of the law is cited which is stated to have been violated and also no confiscation of the goods can be resorted to.6. ..... he also ordered for the confiscation of the duty free imported goods under section 111(o) of the customs act, 1962 but gave an option to the party to redeem the same on payment of a fine of rs. ..... 126/95, dated 12-12-1995 as amended by circular no. ..... negi, sdr for the revenue countering this argument contends that the government of india, ministry of finance (department of revenue) vide their circular no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(99)ECC790
..... the records and written submissions made by the appellants.sub-section (2) of section 35c of central excise act provided before this amendment by section 140 of the finance act, 2002 that the appellate tribunal may at any time within 4 years from the date of the order, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment, if the mistake is brought to its notice by the ..... 2001 at any time within four years from the said date notwithstanding the amendment to section 35c of the central excise act, 1944 under section 140 of the finance act, 2002?" 2. ..... was filed the provisions of section 35c(2) had been amended by section 140 of the finance act, 2002 w.e.f. ..... 465 (tribunal) wherein the tribunal has held that rom application filed in january, 2003 in respect of final order passed in april, 2001 is not time barred under the amended provisions of section 35c(2) as the right to file the application within 4 years inhered in appellants on the date of filing of appeal which could be taken away only by specific legislation to that effect.reliance has also been ..... in this case an amendment was introduced in rule 57g of central excise rules, 1944 on 29-6-1995 by providing a limit of 6 months from the date of issue of duty paying documents after which the modvat credit of the ..... the appellants therein, 6 months period expired on 30-6-1995 i.e. ..... the modvat credit on the strength of invoice issued prior to 26-9-1995. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(88)LC411Tri(Delhi)
..... ; that they moved a reference application before bifr for its rehabilitation which was still pending; that the goods are still lying in the zone; that the department had misinterpreted the provisions of section 61 of the customs act as the same is not applicable in the case of epz unit which are a separate category; that a scn was issued prematurely since at the time of issue of the notice the appellant's unit had not completed ..... 339/85 as amended from time to time; that the appellant was a limited company and they entered into the technical collaboration with m/s. ..... of finance circular no. 21/95 dt. ..... 126/95 dt.12.12.1995 wherein it has been stated that: sub: administrative control over the 100% oriented units (eou) - instructions regarding. ..... 10.3.1995 it has been stated it is, thus, clear that if the competent authority namely the board of approval or the development commissioner concerned determines the units failed to export the fixed percentage of articles for the specified period, ..... 12.12.1995.in so far as combined redemption fine is concerned since the goods are governed by two enactments for levy of duty and since the goods have been confiscated separate, redemption fine should have been shown. ..... 12.12.1995 reproduced above is relevant wherein it has been specifically authorized that "normally, the work of 100% eou/epz units will be handled by the staff of the jurisdictional commissioner of customs or commissioner of central excise as the case may be". .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(186)ELT584TriDel
..... financial year 1994-95 the restriction would have been imposed in the budget for the year 1994-95 itself or any time during the said period; that when the amendment to notification no.22/94 has been made in the budget for the financial year 1995-96, it is clear, that the government of india intended to impose the condition only for the financial year ..... the learned advocate also contended that as amending notification has been issued only on 16-3-1995, the reference to april in the notification will have to be treated as a reference to april, 1995 and not april, 1994; that otherwise, the notification is being given retrospective effect without being specified in the notification; that had the government of india any intention to impose such a condition for the ..... was availed of during the course of such financial year; that it is apparent from the amendment carried out in the notification that if a manufacturer has availed of exemption under notification no. ..... the interest is also not imposable as the provisions of section 11aa of the central act came into effect only from 26-5-1995. ..... 22/95 dated 16-3-1995 which inserted the following proviso in the notification : "provided that the exemption contained in this notification shall not apply to clearances made from a factory on or after the 1st day of april in any financial year if the exemption under the notification of the government of india in the ministry of finance (department of revenue) no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(95)ECC654
..... and 28ab are not invocable.3.2 finally, the learned counsel submitted that the levy of antidumping duty is governed by section 9a of the customs tariff act; that sub-section (8) was inserted in section 9a by the finance act, 2000 with effect from 12-5-2000; that prior to this amendment, there was no provision under section 9a for even recovery of anti-dumping duty leave alone there being a provision for collection of anti-dumping duty that has not been levied/short levied; that ..... in this regard, the learned advocate referred to the provisions of rule 18 and rule 20 of the customs tariff (identification, assessment and collection of anti-dumping duty on dumped articles and for determination of injury) rules, 1995 (rules 1995 in short) which empowers the central government to impose by notification antidumping duty; that in exercise of the powers conferred by these rules read with section 9a(1) of the customs tariff act, notification no. ..... rules 18 and 20 of rules, 1995 also empowers the central government to impose by notification anti-dumping duty. ..... union of india, 1995 (80) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(193)ELT479TriDel
..... the ground 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 to ..... rejection of 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. ..... the adjudicating 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. ..... the learned 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. ..... 309-310/85-d, dated 17-9-1995, the tribunal upheld the collector's order on imposition of penalty but ordered re-quantification of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(75)ECC192
..... of saltpetre; that section 3 of the central excise act provides for levy and collection of duties on excisable goods at the rates set forth in the schedule to the central excise tariff act and as the impugned goods is not covered by the said schedule, excise duty cannot be levied and collected; that by finance act, 1996, salt has been removed from the act as it is now called only "central excise act" instead of "central excises & salt act;" that saltpetre ..... belief that saltpetre was not specified in the schedule to the central excise tariff act; that further their belief that activity of purifying and refining the excavated saltpetre does not constitute manufacture was vindicated by the decision in nuchem plastics case, supra; that accordingly extended time limit under section 11a(1) of the central excise act is not invokable; that as duty demand itself does not survive, the question ..... is specifically referred to separate from goods specified in the schedule to the central excise tariff act which clearly points to saltpetre not being covered in the tariff since, had it been so, there was no necessity to mention it separately that amendment of section 6 in 1992 by which the words "or of saltpetre or of any specified component parts or ingredients of such goods, or of specified containers of such goods" were deleted does not make any different that if saltpetre was a specified ..... /92 [1995 (77) ..... appeal filed by the revenue was dismissed by the supreme court on 20-11-1995 in c.a. no. .....
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