Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT265TriDel
..... he also argued that there was no clandestine removal.according to him sections 11a and 11b are independent provisions and the removal was prior to the amendment passed under the finance act, 1982. ..... though the requirement of removal for captive consumption was introduced under the finance act of 1982, in the present case their levy would be attracted under rule 9(1) ..... he drew our attention to the provision regard0 ing seizures under section 12 of the central excise act which incorporated-the relevant provisions of sea customs act including section 110 of the customs act, and argued that the items fitted in the cold storage could never be construed as movables.4 ..... the term goods has been defined under section 2(22) of the customs act as including any other kind of movable property ..... it is well settled that the amendment made in rules 9 and 49 of the central excise rules by the notification of the govt ..... dated 22-9-1982 contains an explanation whereby it is declared that no action or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. ..... under section 6 of the central excises and salt act any product manufactured would be liable for ..... of course, the amendment has been upheld (1980 ..... the limitation prescribed under sections 11a and 11b will, not be ..... section 3 of the central excises and salt act contemplate levy of duty of excisable goods produced or ..... the show cause notice was issued on 4-8-1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC439DTri(Delhi)
..... 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. ..... the purposes of this order, we would proceed on the premise that the duty payable by the appellants on 17-10-1977 was in terms of the amended notification i.e. ..... view of this finding, it is not necessary to discuss the other point on merits, whether in view of the ship having anchored in indian waters before issue of the notification on 15-10-1977, the appellants were entitled to the benefit of the notification aforesaid or not. ..... , dated 15-10-1977, the duty under sub-heading (1) of heading 84.59 of the first schedule to the customs tariff act, 1975 had been reduced to 40% ad valorem and correspondingly the auxiliary duty had also been reduced from 15% to ..... his orders, it appears that he held that the notification aforesaid reducing the rate of duty was issued after the act of importation had' already been completed (the vessel which imported the said goods anchored in indian/customs waters on 6-10-1977). ..... 214-customs dated 15-10-1977, duty under sub-heading (1) of heading ..... bill of entry was presented on 17-10-1977 when, by notification no. ..... are not entering into the question whether, in view of the ship bringing the goods having anchored in indian waters on 6-10-1977, the appellants were entitled to the benefit of the reduced rates of duty or not as a result of notification dated 15-10-1977.16. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2021Tri(Delhi)
..... . even if item ib did not specify unit containers, section 4 of the act would have come into play to as to include the cost of packing (unit containers, in this case) in the assessable ..... . and the shape/form in which the milkfood is, to be sold makes it necessary to be contained in a container of this nature-to be preserved, the container acting as a necessary aid or adjunct in the steps to keep it, horlicks, preserved.it is no accident that all the foods in the item, meat, milk, fish, eggs, fruit are ..... with our problem but for the fact that the period of this dispute was after the amendment introduced by notification no. ..... 'in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, and in supersession of the notificatian of the government of india in the ministry of finance (department of revenue) no ..... . 178/77-ce dated 18th june, 1977, the central government hereby exempts all excisable goods (hereinafter referred to as "the said goods"), on which the duty of excise is leviable and in the manufacture of which any goods falling under item 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944), have been used as raw materials or component parts (hereinafter referred as "the inputs"), have been used, ..... , 1982, and later, read 'in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (dept .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(25)ELT691TriDel
..... after section 51 of the finance act, 1982 was enacted in may, 1982 which gave retrospective effect to amendments of rules 9 and 49, the assistant collector issued a show cause notice to he appellants on 15-6-1982 proposing to reject their refund claim under sub-section (2) of the said section 51. ..... and ors.in the delhi high court judgment cited at (2) above, the question was considered in the context of the amended rules 9 and 49 and section 51 of the finance act, 1982. ..... we observe that section 51 of the finance act, 1982 was a validating provision and its effect was to put the charge of duty on deemed removals for captive consumption, whether by continuous process or otherwise, beyond the pale of doubt. ..... by his order-in-original dated 22-7-82 the assistant collector rejected the refund claim on the ground that the order-in-appeal dated 8-2-1980 relied on by the appellants for their refund claim, being inconsistent with the amended section 51(2), had become null and void. ..... we find nothing in section 51 to withdraw such a relief. ..... the appellate collector, by his order dated 8-2-1980, upheld the charge of duty on the basis of the sized weight but gave benefit of time bar under rule 9(2) for the period on and from 6-8-1977 to the appellants. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC350Tri(Delhi)
..... 14-h cet as it stood prior to its amendment by the finance (no. ..... m-1272(1) dated 28-9-1938 under section 17 of the indian explosives act has declared any gas when contained in any metal container in a compressed or liquefied state to be an explosive. ..... prior to the amendment of the item in 1977, in so far as the gaseous form was concerned, only compressed carbon dioxide fell for classification under item 14-h. ..... of central excise, simla issued a corrigendum dated 29-9-1980 to the show cause notice wherein the quantity of carbon dioxide gas was amended to the figure 3,58,398.67 kgs. ..... under section 35-p of the central excises and salt act, 1944, these have come as transferred proceedings to this tribunal for disposal as if they were appeals filed before it.2. ..... and the duty amount was amended to the figure rs. ..... 14-h of the first schedule to the central excises and salt act, 1944 (cet, for short).the appellants' contention is that the gas in question is not compressed carbon dioxide within the meaning of item 14-h cet, whereas the contention of the department is that it is.3. ..... 2) act of 1977. ..... further, the subject co2 was not odourless as required under the indian standard specification is: 307-1266 as re-affirmed in 1977. ..... the gas cylinder rules, 1940 regulate the manufacture, possession, transport and importation of any gas which has been declared to be an explosive within the meaning of the indian explosives act, 1884. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC4
..... (1 of 1944), the central government, being satisfied that woollen and acrylic spun yarns which have been spun or produced out of acrylic fibre on which the duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975), as the case may be, has been paid at the rate of thirty rupees per kilogram, were not liable to any duty according to a practice that was generally relevant of not levying such ..... the contention of the appellant collector, in brief, is that the government has no power under section 11c to direct refund of duties paid contrary to the practice of not levying such duty and that the notification issued under section 11c of the act authorised only non-recovery of duty which ought to have been, but was not, in fact, paid ..... 133/77-central excise, dated the 18th june, 1977 as amended by the notification of the government of india in the ministry of finance (department of revenue), no. ..... has issued a notification in exercise of its powers under section 11c of the act directing that where duty had not been paid in accordance with the prevalent practice, the said duty shall not be required to be paid ..... 18b(i) of the first schedule to the central excises and salt act from the whole of the duty leviable thereon subject to the condition that where the yarn had been spun wholly or partly out of acrylic fibre, it shall be liable to duty at ..... /81, dated 18-7-1981 issued by the central government under section 11c of the central excises and salt act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(38)ELT59TriDel
..... -rule (1) of rule 8 of the central excise rules, 1944, read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government hereby directs that each of the notifications of the government of india in the department of revenue and banking or the ministry of finance (department of revenue), as the case may be, specified in column (2) of the table hereto annexed shall be further amended, in the manner specified in the corresponding entry in column (3) of the said ..... brief facts of the case are that the appellants submitted classification list dated 21.11.1981 and claimed the benefit of the exemption under notification 226 of 1977, dated 15.7.77 under proviso (vi) of the notification and availed of the set-off of duty paid on grey fabrics used by them for manufacture of processed fabrics.the appellants made clearance of the goods after paying duty in terms of ..... 135/77-central excises, dated the 18th june, 1977, the central government hereby exempts cotton fabrics, falling under sub-item (1) of item no. ..... i, therefore, hold that the order dated 22.3.1977 is without jurisdiction and the same is liable to set aside." 5. ..... 226/77-central excises, in the said notification, dated the 15th july, 1977 in the first proviso, clause (vi) shall be omitted.3. ..... 136/77-central excises, in the said notification, dated the 18th june, in the first proviso, clause 1977 (iii) shall be omitted. 2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(22)ECC79
..... 56a of the said rule provides that the credit of auxiliary duty allowed in respect of any raw material lying unutilized immediately before the commencement of the central excise (amendment) rules, 1978 in the account of the manufacturer as a result of discontinuance of such duty under finance act, 1977, may be utilised after such commencement towards payment of duty of any finished excisable goods for the manufacture of which such raw materials or component parts were permitted to be brought into ..... 4/78, dated 10.1.78, issued by the central government under section 37 of the act promulgated the central excise (amendment) rules, 1978. ..... " the proceedings thus initiated remained unconcluded on the eve of setting up of this tribunal and were, therefore, transferred to it in terms of section 35p of the act for disposal as if it were an appeal filed before the tribunal.3. ..... (hereinafter called the respondents) by the central government in exercise of its powers under section 36(2) of the central excises and salt act, 1944 (hereinafter referred to as the act) proposing to set aside the order-in-appeal no. ..... but, as the supreme court has observed in para 3 on page 853 of the report, the word "duty", for the purpose of the rules, is defined in clause (v) of rule 2 to mean "the duty payable under section 3 of the act". ..... 4/78 issued under section 37 of the act.7. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC113Tri(Delhi)
..... shri sunder rajan, for the respondent, submitted that the amendment of section 2(f) of the central excises & salt act by the 1984 finance bill was not relevant for the present case which covered a prior period. ..... but the contention for the appellants is that conversion of resin into moulding powder became "manufacture" within the meaning of section 2(f) of the central excises & salt act only with effect from 1-3-1984 when the section was amended.section 2(f) of the act reads thus :- "manufacture" includes any process incidental or ancillary to the completion of a manufactured product". ..... this is despite the position that section 2(f) was amended so as to, include, in terms, conversion of resin into moulding powder only on 1-3-1984 by the finance bill of 1984.indian cable company ltd. v. ..... it was only with effect from 1-3-1984 that the law was amended by the finance bill, 1984, so as to make such conversion "manufacture" within the meaning of section 2(f) of the central excises & salt act. ..... the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in the present case. ..... the position has been put beyond dispute by the amendment of section 2(f) by the finance bill, 1984. ..... 15a, cet, as it stood during 1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC234Tri(Delhi)
..... similarly, in view of explanation to section 51 of the finance act, 1982, it was not possible either to impose a penalty or to confiscate the goods for an act of omission which was not unlawful when such act was performed or omission made.accordingly, section 51 of the finance act, 1982, giving retrospective effect to the amendments of rules 9 and 49 of the central excise rules, 1944 by notification no. 20/82-c.e. ..... in the circumstances, the challange to the amendments of rules 9 & 49, founded on the provision of the explanation to section 51 of the finance act, 1982, is without any substance and is rejected. ..... shri arora has stated that in the present matter the period involved is from 1977 to 1980 and the show cause notice is dated 18th april, 1981, and in any case proviso to section 11a is not applicable in this case. ..... now, coming to the limitation aspect, during the year 1977-1980 rule 10 was in force and section 11a was effective from 17th november, 1980, and this tribunal has occasion to deal with the same issue in the case of m/s. ..... arora, advocate has appeared on behalf of the appellant and pleaded that the demand pertains to the period starting from february 1977 to the financial year 1979-80 is hit by limitation. ..... 2,59,147.24 1% 2,591.47 (30-4-1977)4. ..... 1,89,589.28 1% 1,859.89 machine (28-2-1977)3. .....
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