Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT1853TriDel
..... this revision petition has been received by transfer to the tribunal by virtue of provisions of section 35p of the central excises and salt act, 1944 to be disposed of as appeal, and has been registered and taken up as such.8. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... he built up his arguments by contending that had there been any intention to include additional collector within the definition of collector, there could have been an amendment in the act itself, particularly when chapter via of the act has chosen to define certain terms, for the purpose of said chapter by means of section 36 of the act which chapter exclusively relates to appeals, and the fact that it was not done would imply that the legislature had not intended to stretch ..... as having been supplied by them.61. we also do not feel impressed with the argument that section 36 having provided definitions, for the purpose of chapter via, which deals with appeals ; failure to define 'collector' or 'additional collector' therein would mean that there was no intention to include 'additional collector', in the term 'collector', because it is apparent that the definitions, as contained in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no ..... . the task before us is to construe harmoniously the provisions of the act and the rules and determine as to whether the definition of 'collector' as now amended by means of the rules, can encompass within its scope, the expression 'additional collector', so as to be treated as a 'collector' as envisaged by section 35p of the act or is 'additional collector' lower in rank to the 'collector' as an 'adjudicating authority' within the meaning of section 33 of the act.64 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1494DTri(Delhi)
..... possessed, held or controlled by - (i) a minor, who is not a member of a family, exceeds twenty grammes ; (ii) an individual (other than a minor), who is not a member of a family exceeds fifty grammes, (iv) any person referred to in clauses (b) to (f) and (h) to (m) of sub-section (2), exceeds fifty grammes ; (b) in relation to any ornaments, or both articles and ornaments, where both articles and ornaments are owned, possessed, held or controlled, unless the total weight of such ornaments or both articles and ornaments ..... this must be the reason why he found a declaration in respect of articles necessary and violation of section 16(1) of the act, when he had found that s/shri shankar prasad, anupam kumar and ajay kumar could own, possess, hold or control ornaments not exceeding ..... shankar prasad chhawachharia (hereinafter called shri shankar prasad) (appellant in appeal no.19/78) filed appeals before the gold control administrator, ministry of finance, department of revenue against the order-in-original no. ..... that the aforesaid goods were disclosed in the voluntary disclosure of income and wealth (amendment) ordinance, 1975. ..... gold ornaments seized on 19-1-1977 from asansol lockers had been given by the authorities.there also appears some discrepancy about the weight of these ornaments (may be 14 carats white metal ornaments weighing 150.700 have ..... , air 1977 cal 468 wherein it was ruled that there is no warrant for breaking up of this total holding ..... 1977 ..... seized at asansol on 19-1-1977.6. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2431TriDel
..... he stated that on 1-3-79 item 23-a of the central excise tariff was amended by the finance bill and from that date onwards the appellants' products were covered by the said item in view of the fact that chapter 70 of the cccn which related to glass and glassware covered fused quartz also. ..... it was put to him that all that the finance bill, 1979 did in relation to item 23-a of the tariff was to add the word "glass" in sub-item (4) thereof, that assuming that fused quartz was glass, the goods involved in the present case were articles of fused quartz and not fused quartz itself and that in respect of articles of glass or glassware the amendment made by 1979 budget had no significance inasmuch as glassware was covered by item ..... in chapter 70 of the customs tariff act, 1975 which is largely based on cccn and which also relates to glass and glassware, there is a similar note 3 which says that for the purposes of the customs import tariff, "glass" is to be taken to extend to fused quartz .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1383DTri(Delhi)
..... present case, by the time the matter came up for hearing before me, the goods covered by each of the three consignments had been in the warehouse for over three years; and by virtue of the recent amendment to section 61 by the finance act, 1983, the maximum warehousing period which it is within the power of the collector to allow now stands reduced to one year and six months.accordingly, there was no further relief which the collector as an adjudicating ..... shri gagrat fairly admitted that, in view of the recent amendments to section 61, customs act, through the finance act, 1983, the maximum period for which non-consumable stores could ordinarily remain warehoused was only one year, which could be extended by the collector by a period not ..... be a cause of action to justify the application for stay; and (ii) whether the tribunal could entertain such an application and grant the stay.the case having been referred to me by the president under section 129c(5), customs act, i have on the 4th and 5th july, 1983, heard representatives of both parties on the above questions. ..... board's unlimited power to extend the period, subject to the payment of interest as newly provided through, the finance act, 1983, remained unaffected. ..... on the point that the enforcement of the demand under section 72 was to be by the "proper officer", who was normally the assistant collector, shri gagrat pointed out that under section 5(2) of the customs act, the collector could exercise the powers of an officer .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT176TriDel
..... the learned consultant also stated that this view of the gujarat high court has been accepted by the government so much so that an amendment had to be introduced by way of an explanation to tariff item 68 by means of finance act, 1980 which, of course, would not have retrospective operation but it made it clear that the view expressed in the judgment was not challenged in any manner, and only solution sought or action taken was to make an amendment for future purposes.8. ..... we, therefore, are of the considered view that on the authority of the gujarat high court judgment, it will not be possible to treat these hosiery garments to be goods covered by tariff item 68 during the period prior to the amendment to this tariff entry by finance act, 1980. ..... to october, 1976, it was again clear that the number of workers employed exceeded 49 and so the appellants were held not entitled to exemption, but position in relation to the whole of the financial year april, 1976 to march, 1977 was held to be not beyond doubt, and it was thus directed that superintendent will examine the question of eligibility of the appellants for exemption during the period november, 1976 to march ..... 951/78 dated 17-6-1978 passed by the collector of customs & central excise, madras, is now before us as an appeal having been received by transfer to the tribunal under section 35p of the central excises a id salt act, 1944, and is being taken up for disposal as such. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1367DTri(Delhi)
..... he reiterated that even before the amendment in section 35 of the act by the finance act, 1980, under section 35 of the act as it then existed the appellants had a right of appeal against the order in question to the central board of excise & customs ..... the argument that the authority has no option or jurisdiction to admit the appeal unless it be accompanied by the deposit of the assessed tax as required by the amended proviso to section 22 (1) of the act overlooks the fact of existence of the old law for the purpose of supporting the pre-existing right and really amounts to begging the question. ..... the board of revenue was of opinion that section 22(1) as amended applies to the case as the assessment was made, and the appeal was preferred after the amendment came into force, and rejected the appeal. ..... iyer, learned counsel for the state of madhya pradesh, the arguments advanced and the decision of the supreme court are extracted below:- "shri ganapathy iyer urges that the language of section 22(1) as amended clearly makes the section retrospective. ..... 1949, and section 22(1) as amended provided that no appeal should be admitted by the said authority unless such appeal was accompanied by satisfactory proof of the payment of the tax in respect of which the appeal had been ..... the proceedings against the appellants leading to the demand and the order under appeal commenced before 11-10-1982 and the amended provisions of section 35 of the act including section 35f came into force on 11-10-82. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2394TriDel
..... , aluminium and synthetic diamonds, and is called replacement stylus which is in no case a musical instrument and has nothing to do with music"; industrial synthetic diamonds fall under chapter 71 and not 92; when a representation was made, the finance ministry sent copies of notifications 33 & 67/77 relating to chapter 71; irrespective of their shape and size, the goods are synthetic industrial diamonds not falling under chapter 92 hence not excluded by note 2 under chapter 71. ..... the proceedings relating to proposed review under section 131 (3) of the customs act, 1962 by the government of india of order-in-appeal no.56/81, dated 17-2-81 of the appellate collector of customs, delhi on the appeal of m/s. ..... electronic industries (the respondents) against an order dated 20-3-81 of the assistant collector of customs, foreign post, new delhi have been transferred to the tribunal for disposal under the provisions of section of the act.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC2028DTri(Delhi)
..... of the bench to the tariff item 18e as it now stands, namely, after its amendment on 18-6-1977 to stress that it is now specifically restricted to "spun yarn", and argued that the same condition be taken to apply before its amendments, as the definition of very term yarn postulates spinning from fibre, and that the amendment had only made explicit what was previously implicit. ..... that in case of a term or expression being defined in the enactment, the same be understood in the light of the definition given in the act, in the absence of which, the meaning of the definition given in the act, in the absence of which, the meaning of the term as understood in common or commercial parlance must be adopted. ..... 18e, even as it stood prior to its amendment, with effect from 18-6-1977; his main emphasis was on the fact that the term yarn has not been defined anywhere in the tariff but the established meaning of this term was that "yarn" was, ..... the appellate collector was challenged, by means of revision petition, filed before the government of india and it is this petition which has been received by the tribunal by transfer under the provisions of section 35p of the central excises and salt act, 1944 to be treated and disposed of as an appeal. ..... they were also informed that their act was tantamount to removal of the goods without payment of central excise duty, in clear violation of the provisions of rule 9(1) 'read with rule 173-f of the central excise rules, 1944 punishable under rule 9(2) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2067TriDel
..... was on the department to establish cogent reasons for changing classification which, they had failed to discharge in the present case inasmuch as in spite of the fact that no factual change had resulted from the amendment, the departmental authorities had taken upon themselves to reclassify the goods and that this they could not do, for which contention he again relied on a bench decision reported as 1983 elt 1170 (indian tubes ..... in addition to contesting the view of the department on the basic question of classification, they further asserted that the notices which were issued to them with reference to section 11a of the act, were barred by time inasmuch as this section came into existence with effect from 17-11-1980 and in no case could be invoked for the period prior to said date; besides pleading, that there was no suppression of facts and that they ..... reliance on budget instructions issued immediately after the change in the tariff heading while introducing amendment to item 34a of the tariff in the finance bill of 1979 and the subsequent notification issued by the government of india, being notification ..... is against this order that the party has filed the present appeal to the tribunal under section 35p of the act assailing the order passed by the appellate collector, confirming the classification of the goods under ..... in this connection on the advice issued by the central board of excise & customs (hereinafter referred to as the board) vide tariff advice no.5/77, dated 25-2-1977. .....
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