Judgment Search Results Home > Cases Phrase: finance act 1995 section 8 amendment of section 33ac Sorted by: old Court: customs excise and service tax appellate tribunal cestat Page 1 of about 61 results (0.173 seconds)

Commissioner of C. Ex. Vs. Itc Filtrons Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(87)ECC798

..... was enacted vide finance act 1995 on 26-5-95. ..... finance bill, 1995, vide clause 80 thereof proposed amendment to the schedule to the central excise tariff act ..... his impugned order found that the department's contention that consequent to restructuring of chapter heading 56.01 with effect from 16-3-95 and till the date of amendment, the cigarette filter rods which was classified under heading 5601.22 due to the restructuring of the tariff were not eligible and cannot be upheld. ..... appears to be that the cigarette filter rods were covered by notification 1/93 prior to restructuring and after amendment of notification 1/93 vide notification 93/95; the question to determine is whether notification 93/95 which amended by notification 1/93 is retrospective application to grant the benefit from the date of restructuring of heading. ..... considered the fact that if the board is of the opinion that there was an analogous situation on account of non-incorporation of the restructured chapter headings in the notification 1/93, it would have issued notification under section 11c of the central excise act, 1944, extending the benefit of the said notification. ..... or increase of duties of customs or excise will have immediate effect only if a declaration had been made under section 3 of provisional collection of taxes act, 1931. ..... was served on them as to why differential duty should not be demanded for the clearances during the said period, under the provisions of section 11a of the central excise act, 1944. .....

Sri Shanmuga Bleaching Works Vs. Commissioner of C. Ex.

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. .....

M/S. Naihati Jute Mills Company Ltd. Vs. Commissioner of Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

..... he submits that subsequently by retrospective amendment vide section 149 read with schedule 6 of finance act, 2003, the relevant sub-rule has been amended, thereby giving effect to the extent of incorporating a bar for availing modvat credit on capital goods, if the same is claimed as revenue expenditure, has been done away with. 3. ..... i also find that this position has been changed retrospectively by virtue of section 149 of the finance act, 2003. ..... he submits that this rule has been amended twice, initially, sub-rule (5) has been amended on 23.07.1996 incorporating therein that there is a bar on availment on the value shown as revenue expenditure, later, a separate sub-rule was inserted as sub-rule (8) on 01.03.1997. ..... in view of the above retrospective amendment, i do not find any merit in the impugned order and accordingly, the same is set aside. ..... advocate appearing for the applicant, has submitted that the issue relates to availment of modvat credit during the period from august, 1995 to february, 1997 on various capital goods. ..... for the department, does not dispute about the said retrospective amendment. 4. ..... i find that the period involved in the present case is from august, 1995 to february, 1997. .....

Associated Capsules Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC439DTri(Delhi)

..... appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. ..... after the revision application was filed before the central government, this tribunal was set up on 11-10-1982, in consequence of amendment made in the customs act, 1962 by the finance act, 1980 (no. ..... , who has been impleaded as a party in this appeal by virtue of sub-rule (3) of rule 12 of the customs, excise & gold (control) appellate tribunal (procedure) rules 1982, has a right to file cross-objections before the tribunal, sub-section (2) of section 131-b of the act to the extent material for the present appeal may be reproduced : "(2) every proceeding which is pending immediately before the appointed day before the central government under ..... shri ashok grover, the learned counsel for the appellants, has vehemently contended that reading sections 15 and 46 of the act, the duty leviable on the goods was at the rate prevalent when the bill of entry was filed and the goods removed from the custom house for home consumption. ..... section 131b of the act is only a transitional provision dealing with the procedure relating to appeals and proceedings pending before the board and the central government and transferred to the tribunal in consequence of the amendment. .....

The Alkali and Chemical Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC2034DTri(Delhi)

..... the appellants have mainly based their case on the following two grounds : (i) section 3 of the central excises and salt act, 1944 which is the charging section in the act, stipulates that the duty of excise is leviable on all excisable goods "which are produced or manufactured ..... this is a revision application to the government of india under section 36 of the central excises and salt act, 1944 (as then applicable) which, in accordance with section 35p(2) ibid is to be proceeded with as if it were an appeal filed ..... are manufacturers of various goods covered by different tariff items of central excise tariff, such as: the central excise duty on the goods was raised by the finance bill 1978, introduced in the lok sabha on 28.2.1978. ..... ' case there is no dispute that their goods were cleared from the factory premises after the finance bill, 1978 had come into force. ..... ' goods were cleared from their factory after introduction of the finance bill, 1978, in the parliament, the department were fully justified in subjecting the said goods to the rates of duty as prescribed by the said finance bill. ..... case, however, this is not the position.the goods manufactured and cleared by the appellant were subject to certain rates of duty which were modified to the disadvantage of the appellants by the authority of the finance bill, 1978. ..... correct on the part of the assessing authorities to subject the appellants' goods to central excise duty on the rate(s) of duty as modified by the finance bill, 1978. .....

V.V. Dabke and Sons Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC235DTri(Delhi)

..... is absent from india, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a hindu undivided family, by the karta and, where the karta is absent from india or is mentally incapacitated from attending to his affairs, by any other adult member of such family ; (c) in the case ..... from the above, we notice that the obligation cast on the agent by virtue of sub-sections (1) and (2), to some extent, stand diluted by the provision of sub-section (3) inasmuch as it is provided that unless there is any wilful act, negligence or default of the agent, he should not be made liable for recovery of duty unless, in the opinion of the assistant collector of customs, the same cannot be recovered from the owner, importer or exporter. ..... indicating as to who were the real importers who could be said to be aggrieved by the order of rejection of refund claim and then rejection of the appeal against such order : "the joint secretary to the government of india, ministry of finance (department of revenue and insurance), new delhi. ..... as per this notification, it may be seen that this is an amendment to the, previous notification no. ..... 95 and 231.exemption of auxiliary duty is claimed vide notification 95/78 as amended by notification 231/78. ..... 95 of 12-5-1978 as amended on 9-12-78. .....

Graphite India Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC766DTri(Delhi)

..... of the lower excise authorities to the effect that the chemical composition and properties of graphite head blocks and graphite electrodes is similar, is not being questioned nor the fact that these graphite head blocks act as conductors of electricity.the distinction sought to be raised by the appellant is solely to the effect that to acquire character of an electrode, the article must be used in arc formation furnaces and should get consumed in the process ..... quality for passing current, and of withstanding high temperature inside the furnace, and that these blocks do not get consumed in the process nor do they take part in any activity of the furnace, beyond merely acting as a medium for passing current, whereas the essential character of an electrode, according to the appellants was to produce an arc and get consumed. ..... graphite india limited, filed a revision1 petition before the central government (joint secretary, ministry of finance, department of revenue, new delhi) assailing orders of the excise authorities whereby a product manufactured by them and described as "graphite head blocks" was classified, for the purpose of excise duty, under tariff entry no.67 of central excise ..... this revision petition stands transferred to the tribunal as an appeal by virtue of provisions of section 351 of the central excises and salt act, 1944, and is being disposed of as such.2. ..... 58/75 dated 1.3.1975 as amended by notification no. .....

Agfa Gevaert India Ltd. Vs. Collector of Customs

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. .....

Ruby Mills Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC430DTri(Delhi)

..... the entries relating to items 19 and 22 of the cet, among others, were revised, along with the definition of "manufacture" in section 2(f) of the central excises and salt act so as to specifically provide that processing amounts to manufacture and create separate sub-items for unprocessed and processed fabrics. ..... is, therefore, no scope left for doubt on the question whether the process to which the grey fabric was subjected by the appellants in their factory amounted to "manufacture" within the meaning of section 2(f) of the central excises and salt act and whether such processed fabric could be deemed to excisable under item 19 of the cet. ..... these amendments were also, by section 5 of the same act given retrospective effect from the date these items were inserted in the tariff schedule ..... this is a revision application filed before the central government (hereinafter called appeal) which, under section 35-p of the central excises & salt act, 1944, stands transferred to this tribunal and is to be disposed of as if it were an appeal presented before ..... (d) only the central board of excise & customs action under section 35-a of the central excises & salt act could have reviewed the decision taken by the assistant collector in approving the classification list, the price lists and rt 12 ..... appellants' contentions with regard to the effect of the retrospective amendment of rules 9 and 49 are also devoid of substance.the effect of the said amendment read with amendments effected by act no. .....

GoodwIn Rubber Works Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC504DTri(Delhi)

..... " he further pointed out that this notification has been given a retrospective operation with effect from the date of commencement of the act itself, namely 1-3-1944 by virtue of section 51 of the finance act, 1982 with the result that the position as now stands, the goods produced, cured or manufactured in a factory though used in another process in the same factory for the manufacture of another product have ..... in view of the position as now introduced retrospectively by section 51 of the finance act, 1982 with reference to the notification no. 20/82-c.e. ..... "tread rubber for cushion backing" on which they were paying full excise duty and that this disputed item known as 'cushion' was not a finished product so as to amount to 'manufacture' as contemplated in section 2(f) of the central excise act, 1944 but was only being employed as an integrate d process in the preparation of another article and that resultant product was being cleared after payment of duty and that in case excise duty would be held ..... , wherein the central government, in excise of the powers vested under section 37 of the act, had amended rule 9 of the central excise rules, 1944 by appending following explanation ..... was originally before the central government by way of revision petition under section 36 of the central excises and salt act, 1944 (hereinafter referred to as the act) has been received by the tribunal as an appeal by virtue of provisions of section 35p of the act, and is being disposed of as such.2. .....