Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC2071Tri(Chennai)
..... to us under section 35p of the act as an appeal and is accordingly being disposed of as such.2. to understand the dispute, for adjudication before us, some basic facts must necessarily be noticed and which are that consequent on the imposition of central excise duty on different types of tools falling under tariff item 51-a as per finance act, 1977, the ..... limited, hereinafter referred to as the company, filed a revision petition dated 30th october 1980 before the central government on 6th november, 1980, under section 36(1) of the central excises & salt act, 1944, hereinafter referred as the act, against the order no. 1367/80 dated 21st may, 1980, passed by the appellate collector of central excise, madras. the related order of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC969DTri(Chennai)
..... the assistant collector that there has been suppression of facts on the part of the assessee leading to non-levy of duty; in terms of the proviso to section 11a of the act, the period of limitation has, therefore, to be taken as five years from the relevant date.6. the appellant has also sought condonation of the delay ..... for pollution control and had even taken up the matter with the government of india in the ministry of petroleum, chemicals and fertilisers to move the ministry of finance for exemption on the quantity so used, it cannot be said that the respondent as a jurisdic person, was unaware of the leviability of such acid to duty ..... ce/441/80 dated 24-5-1980 addressed to the ministry of petroleum, chemicals and fertilisers, government of india, the respondent had asked that ministry to move the finance ministry for exempting sulphuric acid used for effluent treatment in the fertiliser industry. thus the respondents were aware of the correct position regarding payment of duty on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC1746Tri(Chennai)
..... clerk could not be so considered.7. it is this revision petition filed before the central government which has been received by transfer under the provisions of section 35p of the central excises & salt act, 1944, to be treated and disposed of as an appeal before the tribunal and is being taken up as such.8. today, at the time of hearing ..... him in original on the file of the department received by him, and that the said list had been given by them as per definition, and in accordance with the finance ministry's letter no.8.35/2/75-tru dated 15.5.75, relied upon by the party, and this list was in marked variance with the list now filed ..... total number of workers comes to be 50. we, therefore, do not find it necessary to go into the question, as to whether the workers employed in the sales section or transport section would be covered by the definition of "workers" of the manufacturing unit or not because that does not arise for determination, as on admitted facts, number of "workers" comes .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC1561Tri(Chennai)
1. the national textile corporation ltd., coimbatore filed revision petition before the additional secretary revision applications), ministry of finance, government of india under section 131 of the customs act, 1962 (hereinafter referred to as the act), feeling aggrieved by an order passed by the appellate collector of customs, madras on 19.2,1981. the said revision petition has ..... that the taxable event was the date of import of the goods into india, and that by virtue of the definition as comprised in sub-section (27) of section 2 of the act, "india" included the "territorial waters of india". the learned counsel thus built up his arguments that firstly the message received from the captain ..... bombay holding that in the case of complete exemption from duty, mere entry into territorial waters of india, was enough by virtue of section 12(1) of the act, and that section 15(1) or proviso thereof came into play only if the goods initially attracted some duty and it was only a case of variation .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC1255DTri(Chennai)
..... that amendment in the date of shipment as provided in the original letter of credit is not one in any fundamental manner. he drew our attention to section 55 of the indian contracts act, 1872 according to which if the intention of the parties to a contract was that time should be the essence of the contract and there is failure ..... of a fundamental nature. by his order no. s. 8/380/78 ap. gr. dated 2-12-78, he (the deputy collector) confiscated the goods under section 111(d) of the customs act, 1962, and fixed a fine in lieu of confiscation of rs. 25,000/-. when the matter was taken in appeal before the appellate collector of customs, madras, ..... . aggrieved against the order of the appellate collector referred to in para 1, the appellants preferred a revision application to the government of india. by virtue of section 131-b of the customs act,' 62, the same has been transferred to the tribunal to be heard as an appeal.4. the appellant firm had imported 263 cartons of synthetic camphor powder .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC1458Tri(Chennai)
..... 'o' rings said to have been found short in a consignment covered by bill of entry no.d 93 dt. 3.10.72 as barred by limitation under section 27 of the act.an appeal against this order was rejected by the appellate collector of customs, madras vide his order referred to supra.5. in the appeal before us it is ..... at 20% as tyres "not otherwise specified" since dumpers are conveyance and not motor vehicles which attracts c.v. at 50%. 4. certificate under government of india, ministry of finance, department of revenue and insurance duly signed by md. further to our claim under reference (i) above, kindly add the following under ground no. ii. 32 nos. valves and ..... riled a revision application before the government of india which has been transferred to the tribunal to be heard as an appeal in terms of section 131b of the customs act, 1962.4. by his order no. section 25/798/73 (supplementary) dated 6.5.76 the assistant collector of customs, refunds, madras rejected a claim for refund of duty in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1983)LC1774Tri(Chennai)
..... has been set at rest beyond doubt by the amendments to rules 9 and 49 of the central excise rules effected by section 51 of the finance act, 1982 with retrospective effect from 1944. in accordance with these amendments the position is and should be deemed to have always ..... the very fact that t.o.f.s. has, by the amendments to items nos. 8 and 11a cet brought about by the finance act of 1978, been taken out of the purview of item 8 to that of item 11 a, shows that the 2 products are ..... of the white oil, the sdr drew our attention to the amendment of rules 9 and 49 with retrospective effect by the 1982 finance act. here also, as with the t.o., there were no gate passes and other excise documentation. concluding, it was urged that the ..... 15.12.1980 a revision application before the central government which has come to this tribunal as transferred proceedings under section 35-p of the central excises & salt act for disposal as if it were an appeal filed before it.2. in the appeal before us it has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1984)(16)ELT257Tri(Chennai)
..... the process. many facts relating to this illicit business remain in the special or peculiar knowledge of the person concerned in it. on the principle underlying section 106, evidence act, the burden to establish those facts is cast on the person concerned; and if he fails to establish or explain those facts, an adverse inference ..... the facts of this appeal and the issues arising for consideration before us. nobody disputes the proposition of law that when the statutory presumption under section 123 of the customs act is not available to the department, the burden is on the department to prove, before confiscating the articles, that the articles are contraband ones ..... (13) and contended that it is for the department to prove that the articles are of foreign origin or smuggled goods when the statutory presumption under sec. 123 of the act is not available. placing reliance on a division bench ruling of the gujarat high court reported in 1970, criminal law journal 1305 (asstt.collector, baroda .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1984)(16)ELT276Tri(Chennai)
..... 16-7-80 till 14-4-81 was on a provisional basis. in either case, the claim of the party is not hit by limitation under the provisions of section 11b of the act.5. though the plea was taken before the collector (appeals) as well, that authority did not accept that the payment was provisional, observing as follows : "dealing with the ..... the claim of the appellant for the period 13-9-80 to 31-12-80 but rejected it in respect of the rest of the periods, as barred under section 11b of the act. in appeal the collector (appeals) found that the appellant was entitled to refunds for the period 1-1-81 to 8-3-81 as well but confirmed the ..... 1. appeal under section 35b of the central excises and salt act, 1944 praying that in the circumstances stated therein, the tribunal will be pleased to set aside the order of the collector of central excise (appeals), madras dated 18-2-83 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1988)(33)ELT568Tri(Chennai)
..... . by another notice f. no. 374/4/82-cus. ii dated 16.3.1982 (in appeal at sl. no. 2) issued under section 131(3) of the act the government sought to review the order of the board contained in no. 621-a of 1981 dated 3.10.1981 on the basis that - ..... allowing clearance of this material under o.g.l. in the circumstances appears to have erred in its decision." 9. in terms of section 131 (b)(2) of the act, these proceedings have been transferred to the tribunal for being heard as appeals preferred by the department.10. it is common ground that ..... be refunded to the appellant." 7. government of india, ministry of finance, department of revenue issued a notice f. no. 374/46/8l.-cus. ii dated 29.1.1982 (in appeal at sl. no. 1) under section 131(3) of the act, proposed to review the order of the board contained in no. 567 ..... 1. appeals under section 129a of the customs act, 1962 praying that in1 the circumstances stated therein, the tribunal will be pleased to set aside the orders of the central board .....
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