Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1989)(21)LC106Tri(Kol.)kata
..... impugned orders or adjudication offend the terms and the tenor of sections 13 and 23 of the customs act, 1962. (14) section 11 of the act entitles the central government to prohibit importation or exportation of goods for the purposes stated in sub-section (n) thereof. clause (r) of sub-section (ii ..... curiously, the adjudication order no. 3/cus., dated 3-2-1983, in its concluding lines, also refer to and rely upon the government of india, ministry of finance, notification no. 76-cus/85, dated 19-6-1985 which only deal with "goods which have been exported to nepal from countries other than india" and only prohibits ..... subjective satisfaction of the officer but the court may consider whether the belief entertained was reasonable or not. in the case of krishna iyer v. assistant collector of central excise, kozhikode, reported in kerala law times at pp 901, 903, the circumstances which attended the seizure were found to be of considerable relevance. (13) the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(133)ELT418Tri(Kol.)kata
..... natural gases is unauthorised by the law and, therefore, the respondents are liable to pay the differential amount as rightly sought to be recovered under the provisions of the central excise act, 1944. we are, therefore, convinced that the impugned order is required to be set aside. ordered accordingly.6. in the result, all the three appeals filed ..... duties of excise on all items specified in the schedule. he, therefore, argues that the department have statutory and legal sanction to invoke the provisions of the central excise act and rules in relation to levy and collection of cess on crude oil. he has also argued that the show-cause notices issued by the department for ..... cannot collect the cess under the provisions of central excise act, 1944. it may be a fact that the ministry of petroleum has given direction to the respondents to pay cess at the rate of rs. 8537- per m.t. and also have taken the issue with the ministry of finance. these actions are administrative in nature. since .....
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