Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC270DTri(Mum.)bai
..... 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. in view of the appellant's plea that the identical books had been released by the customs house in the past, the appeal was admitted for hearing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC437DTri(Mum.)bai
..... disposal of the appeal. the departmental representative pointed out the fact that the appellant's first appeals to the appellate collector of customs were time-barred under section 128 of the customs act as in existence at the relevant time. he therefore, pressed for the rejection of the present appeal also on the grounds of time-bar.2. ..... we have considered the submissions. the appellants have not disputed that their appeals to the appellate collector of customs were time-barred. but they have explained, by way of extenuation that the ministry of finance ..... 110 etc. in this view, we find that the claim for drawback of duty preferred by the appellants is hit under the time bar applicable under section 128 of the customs act. since we do not have powers to relax this time limit, the appeal of the appellant has also to be rejected for the same reason and we .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC425DTri(Mum.)bai
1. this is an appeal transferred to the tribunal under section 131-b of the customs act. the appellants have argued that their imports of dl-methionine were fully covered under ogl c.v. dated 15-12-76 as all the conditions therein had been fulfilled. the ..... the importer was an actual user, that he was registered with the d.g.t.d. or the state drug control authorities, and has a licence under the drugs & cosmetics act, 1940, and required the goods in his own industry. the necessary documents to show compliance with these requirements were produced to the customs authorities, at the time of import and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC427DTri(Mum.)bai
..... find that the period of 3 months thereunder has been extended to 6 months under notification g.s.r. 593 (e) dated 11-10-82 issued under section 50 of the finance (no. 2) act, 1980. from the ministry's letter dated 2-11-82 submitted by the advocate, it is seen that the revision petition was received in the ministry on ..... the crew member in question has to be treated as an informer and his identity has to be kept secret and cannot be disclosed under provisions of section 125 of the evidence act. this alleged infirmity cannot be treated as hitting the acceptability of the statement of shri sajdeh.the statement itself has been signed by shri sajdeh and he ..... on merits of the case, the departmental representative opposed the submissions of the advocate on the grounds that the original statement dated 14-8-80 was recorded under section 108 of the customs act. under provisions of this law, the person summoned was bound to state the truth and therefore the statement dated 14-8-80 was correct. on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1270DTri(Mum.)bai
1. this is un appeal under section 129-a of the customs act against the order no. s/10-145/82 h. dt. 31.7.82 of the addl. collector of customs, bombay, levying fines of rs. 50,000/- and rs. 35,000/- .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC998DTri(Mum.)bai
..... the part of the appellants for relaxation of the time limit in pressing the appeal. we therefore find that the appeal is also time-barred under section 129-a of the customs act. we are unable to extend this time limit suo mot.6. in the aforesaid circumstances the appeal is not tenable both on grounds of merits ..... be accepted as correct and the customs authorities should have accepted the same. the goods in question were required for r. &. d. purposes and the ministry of finance was approached forgiving exemption from duty to the goods in question. the goods were imported under the approval of the ministiy of steel and mines. hence the appellants ..... 205 of the import policy. the appellants further point out that the goods in question were required for research purpose and hence the appellants approached the ministry of finance through the ministry of steel and mines to grant exemption to the goods in question. but since the requirements were pressing they cleared the goods before exemption was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1435DTri(Mum.)bai
..... 82/73, dated 1-3-1973 partial exemption was given from the levy of duty. the provisions in the finance bill and finance act, 1973 were repeated in the finance bill and the act of 1974 and notification no.54/74, dated 1-3-1974 was issued. optical bleaching agents falling under item ..... of duty leviable on o.s.a.a. shri lodha submitted that the position regarding the levy of auxiliary duty was continued in the finance acts 1975 and 1976. he reiterated that in the eyes of law, there was no distinction between the basic and auxiliary duties and he ..... 23, part ii did not have separate columns for showing basic duty and auxiliary duty at the time when auxiliary duties were levied under the finance bill of 1973. the duties were required to be shown separately in 1975. as submitted by him earlier, this was only an accounting ..... 1. this is an appeal under section 35 of the central excises and salt act, 1944 filed by m/s hindustan lever ltd. against the orders of the assistant collector of central excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1075DTri(Mum.)bai
..... which the limitation starts should be the date on which the appellant became aware of the excess payment of excise duty and section 11 b had come into force w.e.f. 17th day of november, 1980 inserted by finance act 2 of 1980.4. the learned departmental representative on the other hand submitted before us that appellant's claim for refund is ..... court in the case of madras rubber factory . according to this judgment, time limit for refund claim has to be computed with reference to the time limit specified in relevant section or rule and according to rule 11, time limit has to be computed with reference to the] date on which the duty was paid. there is no dispute as to ..... through the facts and legal position and are satisfied that the refund claims are time barred as argued by the departmental representative. the appellants cannot claim the benefit of limitation act. we uphold the orders passed by the lower authorities. the appeal is hereby dismissed.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1062DTri(Mum.)bai
..... consignments of exports, are more or less similarly worded. the r.a. came to be transferred to the tribunal by virtue of the provisions of section 131-b of the customs act, 1962 hereinafter referred as the act, as appeal and came to be registered as no. 55o/8o-d by the tribunal.2. vide notice dated 31st of january, 1983, the hearing ..... 1. mis. milak brothers, hereinafter referred as the exporter/appellant, filed a revision application dated november 15, 1980 before the joint secretary (revision application), ministry of finance, government of india against order-in-appeal nos. s/49-14/78-e dated 9th of november, 1979 which was a common order in sixty six appeals passed by the ..... no. st-1738/x-1012-1963/1.6.63. the hon'ble supreme court observed that the word paper not having been defined either in the u.p. sales tax act or the rules made thereunder, it has to be understood according to the well-established cannon of constructions in the sense in which persons dealing in and using the article .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1220DTri(Mum.)bai
..... they came to know of the correct implications of the budget changes brought about by the finance bill of 1976, under which the manufacturers product spasmindon paediatric drops went out of the purview of medicinal and toilet preparations (excise duties) act, 1955 administered by the maharashtra state excise authorities and came within the purview of item ..... the medicine in question was being manufactured by the factory and duty thereon was paid to the state excise authorities. the classification lists filed prior to the finance bill of 1976 and subsequently till the date of receipt of state excise authorities letter dated 23.11.1977 contained the same information. the central excise ..... ron-excisable. the real reason in not charging the central excise duty on the medicine in question seems to he that the true significance of the finance bill of 1976 was not understood either by the manufacturers or by the central excise authorities or by the state excise authorities till the same was pointed .....
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