Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)LC218Tri(Delhi)
..... " the collector (appeals) also observed that rules 9 and 49 of the central excise rules, were amended retrospectively by section 51 of the finance act, 1982 and an explanation was added below each of these two rules, by virtue of which captive consumption of excisable goods amounts to removal for the purposes of these rules. ..... she has, therefore, contended that the retrospective amendment of rules 9 and 49 of central excise rules, by section 51 of the finance act, should cover special excise duty and the additional duty of excise also. ..... he also argued that the amendments made to rules 9 and 49, ibid, were given retrospective effect by section 51 of the finance act, 1982, which is not a part of the central excises and salt act and the central excise rules, 1944. ..... section 51(2) of the finance act, ibid, laid down that "any action or thing taken or done purporting to have been taken or done before the 20th february, 1982 under the central excises act and the central excise rules, 1944, shall be deemed to be, and to have always been for all purposes, as validly and effectively taken or done, as if the amendments referred to in sub-section (1) had been in force at all material times... ..... we have already discussed that by section 51 of the finance act, 1982, the amendments to rules 9 and 49 of the central excise rules, as effected by notification no. 20/82-c.e. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT757TriDel
..... it may be tempting to say that sub-section (4) of section 37 of the finance act imports all the mechanisms of the central excise act into the levy and collection of special duty since this sub-section says that the provisions "of the central excise act and the rules made thereunder ... ..... the sed on which the dispute is based was no doubt an excise duty, but it was imposed through section 37 of the finance act, 1978, and derived its authority from that act and not from the central excises and salt act, although the relevant provisions of the latter act and the rules thereunder were made applicable by reference. ..... the relevant provisions of the central excises and salt act and the rules thereunder had been made applicable, by reference, to the levy of sed under section 37 of the finance act, but that would not mean that the levy under the finance act became a levy under the central excises and salt act.20. ..... (we have already referred to sub-section (3) of section 37 of the finance act, 1978, which made the provisions of the central excises and salt act and the rules thereunder applicable to the sed). ..... -(1) in the case of goods chargeable with a duty of excise under the central excises act as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to five per cent of the amount so chargeable on such goods. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC1910Tri(Delhi)
..... 83/71, dated 29-5-1971 as amended, is the duty in terms of section 3 of the central excises and salt act and that under sub-sections (1) and (3) of section 37 of the finance act, 1978, the special duty is distinct from, and in addition to, this basic duty.as against this, the argument of the respondents is that the sum payable in terms of rule 96-zi and the notification thereunder is ..... section 37(1) of the finance act, 1978, there was to be levied and collected on all excisable goods a special duty of excise equal to 5% of the amount of duty chargeable thereon under the central excises and salt act, 1944 read with any relevant notification.section 37(3) of the finance act, 1978 made it clear that the special duty of excise was to be in addition to the basic duty leviable under the central excises and salt act, ..... clearly has no application to the present case where section 37 of the finance act, 1978 clearly differentiates between the duty of excise under the central excises and salt act and the special duty under sub-section (1) of section 37 of the finance act, 1978.15. ..... according to shri mathur, the special excise duty under section 37(1) of the finance act, 1978 would not become applicable to such a compounded levy which was not in the first schedule but was levied in terms of a ..... having regard to the provisions of sub-section (3) of section 37 of the finance act, 1978, the special duty of excise was leviable in addition to the basic duty represented by the compounded .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC344Tri(Delhi)
..... he submits that the decision of delhi high court in the case of modi rubber limited referred to by the appellants in its revision application was rendered before the retrospective amendment of law made by section 47 of the finance act, 1982 (14 of 1982) by inserting an explanation in clause (d) of sub-section (4) to section 4 of the central excises and salt act, 1944.the effect of the said amendment is from 1-10-1975. ..... in view of the retrospective amendment to section 4 of the central excises & salt act by section 47 of the finance act, 1982 (14 of 1982), the legal position is now beyond doubt.it is only the effective duty of excise payable by an assessee which is liable to be deducted from the cum-duty price realised by an assessee from its customers ..... the following judgments have been relied upon by him in support of the department's case regarding re-determination of assessable value in terms of thesub-sectionsection (4) as amended by section 47 of the finance act, 1982. ..... these refund claims were rejected by the original authority that the re-determination of assessable value by the department was correct in law as per section 4 of the act and this was also made clear in a press note issued by the government and a trade notice issued by the collector based on that press note ..... the case of telco mentioned supra is a very exhaustive judgment dealing with the entire case law as it was before the amendment of section 4 and that judgment was rendered after the amendment of section 4. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(85)ECC85
..... replied to the show cause notice in which they submitted that the difference between the material manufactured and supplied has been worked out on the basis of the invoices submitted to the bank and to the central excise department; that the difference of quantity which has been worked out is assumed to be the goods manufactured and cleared clandestinely for which payment had been received from the bank but there is no ..... has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. ..... should not be recovered from them by applying extended period of demand under section 11a(1) of central excise act, 1944 and why a penalty should not be imposed on them under section 11ac and rule 173q of central excise rules, 1944. ..... shri vinod kumar garg, manager (finance) of m/s recl in his statement dated 5.6.98 deposed that he used to present central excise invoices, delivery orders and material receipts ..... the face of these admitted facts, therefore there is absolutely nothing to distinguish between the two sets of documents.further, shri vinod kumar garg, manager (finance) of the company in his statement dt. ..... /grs were also submitted for these invoices; that shri vinod kumar garg, manager (finance) of recl in his statement dt. ..... ), shri vinod kumar garg, manager (finance), and shri o.p. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... what the supreme court ruled was that section si of the finance act in so far as it gives retrospective effect to the amendments to rules 9 and 49, is subject to the provisions of section 11a of the central excises act [we may note at this stage that while the show cause notice of 5.6.1982 was made in terms of section 51(2)(d) of the finance act, 1982, the 4.5.1981 notices were in terms of section 11a of the central excises act. ..... delhi high court in its judgment dated 11.1.1983 (1983 elt 239)=- 1983 ecr 117d against which the civil appeal was filed and the stay order was sought and obtained, held that though section 51 of the finance act, 1982 and rules 9 and 49 of the central excise rules, as amended were valid, the retrospective effect given by section 51 will be subject to the provisions of section il-a (which provides for limitation for issuing the show cause notice) of ..... this is for the reason that those notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) 1986 (7) ecr 137 and demanded in time. ..... herein. levying of duty, therefore, in any other manner, as was taken subsequently, for example, by amending the rules 9 and 49 and giving them restrospective and validating effect by section 51 of the finance act 1982 was not barred. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT209TriDel
..... , had contended that they were entitled to the grant of a tax credit certificate to the extent of 25% of the total excise duty levied on them, namely the special excise duty under section 80 of the finance act, 1965, as well as the basic excise duty under the central excises and salt act. ..... we find that there is substance in the submissions of shri sachar.clause 5(1) of the finance bill, 1980 reads as follows :- "in the case of goods chargeable with a duty of excise under the central excises and salt act, 1944 (1 of 1944), as amended from time to time (hereinafter referred to as the central excises act), read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to five ..... gauri shankar referred to the central excise laws (amendment and validation) act, 1982, in which a distinction has been drawn between the central excises and salt act, 1944 on the one hand and central acts other than the central excises and salt act, 1944, on the other hand.according to him, this clearly showed that the excise duties levied under acts other than the central excises and salt act should be considered as a different kind of duties and therefore was not covered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC332Tri(Delhi)
..... learned counsel for the appellants that when the provisions for the appeals to the appellate tribunal were made by the same finance act of 1980 in the central excises & salt act, 1944 the omission to make the provisions of sub-section (7) of section 129c of the customs act applicable to the appellate tribunal in section 35d of the central excises & salt act, 1944 would mean that those powers such as the power of compelling the production of books of account and other documents were not ..... for the proper appreciation of the controversy it would be advantageous to trace the legislative provisions of both the acts.customs act, 1962 was amended by finance act, 44 of 1980, inter-alia, making provisions for the constitution of the "appellate tribunal".section 2(1-b) of the customs act defines "appellate tribunal" means the customs, excise and gold (control) appellate tribunal constituted under section 129. ..... ram adhar, (1976) 1 scr 255 while dealing with the provisions of section 90(2) and section 92 of the representation of the people act, 1951, as amended by act 47 of 1966. ..... it also provides for the amendment of its order if any mistake apparent from the record comes to its notice either suo motu or at the instance of either party to the appeal.section 35d of the act provides for the procedure of appellate tribunal. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)9STJ6CESTATNew(Delhi)
..... 36/2004 - s.t.dated 31.12.2004 notified the following service receivers as liable to pay the service tax: in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the following taxable services for the purposes of the said sub-section, namely: (i) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit; (iii) in relation to insurance auxiliary service by an insurance agent; and (iv) in relation ..... suffice revenue to direct the appellant to discharge the service tax liability as service receiver, on the face of the fact that notification under section 68(2) of the finance act, 1994, was issued by the central government only on 31st december 2004.if the contention of the learned sdr is to be accepted, then there was no necessity for the ..... as service tax.appellant resisted the show cause notice mainly on the ground that they are not liable to pay the service tax as per the provisions of the section 68 of the finance act, 1994 and the amount paid by them is not in accordance with the law, and hence, the same is refundable.adjudicating authority did not accept the contentions of the ..... no such retrospective amendment was brought to ..... senior departmental representative, it is seen that the said decision was rendered in the case of recipient of services of the gto, which was made taxable by retrospective amendment. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC632Tri(Delhi)
..... the contention raised by shri sridharan before us was that the retrospective effect of the amendments made in rules 9 and 49 of the central excise rules, 1944 was by virtue of the provisions of section 51 of the finance act, 1982. ..... whether the retrospective effect of the amendments made in rules 9 and 49 of the central excise rules was conferred by retrospective amendments of the rules or the act or by a specific provision in the finance act, 1982, the net result is that rules 9 and 49 are deemed to have been amended in the manner set out in notification dated 20th february, 1982 from the date on which the central excise rules, 1944 came into foce. ..... he went on to say that the retrospective effect of the amendments in the said rules could not be gathered by a reading of act or the rules but only from the provisions of section 51 of the finance act, 1982. ..... same factory would amount to removal within the meaning of even the unamended rules 9 and 49 of the central excise rules and that the provisions of section 9(1) of the industries (development and regulation) act of 1951 authorised levy of cess on all goods produced or manufactured in any scheduled industry and in the circumstances even if the retrospective amendment of rules 9 and 49 of the central excise rules may not be applicable to the jute manufactures cess rules, 1976, yet the cess would ..... section 51 of the finance act achieves the same result. .....
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