Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT657TriDel
..... this is a revision petition filed before the government of india (now transferred to this tribunal under section 35p of the central excises and salt act, 1944) against order-in-appeal no. ..... applying these principles of law to the facts of the present case before us, grinding of 'soap stone' into 'soap stone powder' of required mesh amounts to manufacturing process as defined under section 2(f) of the central excises and salt act, 1944. ..... 176/77-ce, dated 18-6-1977 to take into account only the job charges to determine the total turnover. ..... 176/77-ce, dated 18-6-1977 and, therefore, they are exempt under this notification is also not tenable. ..... 176/77-ce, dated 18-6-1977.notification no. ..... admittedly, the total turnover was more than 30 lakhs from both the units of the appellants during the relevant period and as such the appellants are not entitled to the exemption notification no.176/77-ce, dated 18-6-1977.14. ..... 176/77-ce, dated 18-6-1977. ..... 176/77-ce dated 18-6-1977. .....
Tag this Judgment!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 : (1985)LC494Tri(Delhi)
..... we also find that after rendering of the decision of the hon'ble allahabad high court, rule 9 and rule 49 of the central excise rules have been amended by the notification of the government of india in the ministry of finance (department of revenue) g.s.r. ..... the retrospective effect of the amendment was pursuant to the finance bill of 1982. ..... but as rightly pointed out by shri lakshmikumaran, the amendment of rule 9 and rule 49 were approved by parliament. ..... even otherwise, rule 9 has been amended and excisable goods manufactured in any place utilised as such should be deemed to have been removed.admittedly, no intimation was given to the concerned authorities before the removal of the goods. ..... bhattacharya also urged that the amendment of rule 9 retrospectively would be invalid. ..... the show cause notice has been issued on 4-7-1976 prior to the amendment of rule 10. ..... 250/- for contravention of the provisions of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(26)ELT631TriDel
..... this appeal had been originally preferred as a revision petition to the government and had been 'transferred to this tribunal under section 35-p of the central excises & salt act, and is being disposed of as an appeal under this order.2. ..... into existence in 1974 only whereas auto life rubber industries as also raman rubber (india) had come into existence much earlier and hence, the conclusion that the appellant had participated in the unlawful act of bringing into existence a bogus firm to assist auto life rubber industries, cannot be supported. ..... the case against the appellant appears to have been rested on he basis of section 2(f) (iv) of the central excises and salt act. ..... we, therefore, hold that contravention of rule 173-q of the central excise rules or any other provision of the central excises & salt act has not been brought home to the appellant. ..... on 21.1.1977 central excise officers visited the premises of a firm by name, auto life rubber industries and an associate thereof by name, raman rubber (india) and noticed that these firms had been engaged in the manufacture of rubber ..... it was, therefore, contended that the appellant had not contravened any of the provisions of the central excises & salt act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(0)LC934Tri(Delhi)
..... auxiliary duty had been levied under section 36 of the finance act, 1976, any exemption in respect of auxiliary duty had to be granted under a notification issued under rule 8(1) of the central excise rules, 1944 read with section 36(5) of the finance act, 1976 which had not been ..... that iron and steel products falling under item 26aa of the central excise tariff are exempt from so much of the auxiliary duty of excise leviable thereon under section 36(1) of the finance act, 1976 as is in excess of the duties specified in the corresponding entry of the said table. ..... appellants, stated that the auxiliary excise duty levied under section 34(5) of the finance act, 1975 read with notification no. ..... this act provided that exemption of auxiliary duty has to be given specifically under the relevant provisions of finance act and not merely under ..... dated 21st february, 1981 passed by the central board of excise & customs under section 35a of the central excises and salt act, 1944.this revision application has now been transferred to the tribunal and is being ..... the relevant portion of the table is produced below: table description duty as percentage of duty leviable under the central excise act read with any notification_____________________________________________________________iron or steel products in view of these provisions in the relevant notification, it is clear that auxiliary duty has ..... central excise law amendment and validation (ordinance), 1982 which was replaced by act 58 of 1982 1982 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT271TriDel
..... both the appellants also urged that notice under section 11a of the act for demand of duty could be made only by ..... delhi) which was a case of public limited company partnership firm, the delhi high court after referring to the general clauses act observed that partnership firm concerned would be a person distinct from the petitioner which was a public limited company.13. ..... also urged that there was no question of fraud, wilful suppression, or mis-statement of facts and therefore, no notice beyond the period of 6 months as stipulated under section 11a (1) of the act could be issued. ..... of "manufacture" set out in section 2(0 of the central excises and salt act, 1944. ..... amin is nominated by gujarat state finance corporation, as the government of gujarat has invested funds in meteor.shri ram krishan parekh at the material time was managing director of mete but on objection being raised by company law authorities he resigned the office ..... 71/78, dated 1-3-1978 as amended by notification no.80/80, dated 19-6-1978 and exemption from licensing control under notification 111/78, dated ..... dated 1-3-1978 as amended by notification no.80/80-c.e ..... the gujarat state finance corporation had advanced loans to meteor whereas telstar had taken loans ..... that meteor is a public limited co.incorporated under the companies act; whereas telstar is a registered partnership firm. ..... registered under the companies act, 1956 and is engeged in the business of manufacturing automobile pistons and other parts falling under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC406Tri(Delhi)
..... from any of the following materials or a combination thereof- (ii) scraps obtained from copper and copper alloys where the prescribed amount of excise duty or as the case may be, the additional duty leviable under section 2a of the indian tariff act 1934 (32 of 1934), has been paid on the copper or the copper content of alloys or (iii) virgin copper in any crude form on which the prescribed amount of duty of excise, or ..... as the case may be, the additional duty leviable under section 2a of the indian tariff act 1934 (32 of 1934) has already been paid or (iv) copper and copper alloys in any crude form, purchased from the market on or after 20th day of august 1966 (1) this notification shall be ..... the notification 119/66 dated 16 7.1966, for the words "copper or copper alloys" the word "copper" was substituted there was a further amendment under notification 32/81 dated 1.3.81 and clause (v) was added as follows: (v) waste or scrap of copper and copper alloys, falling under sub-item ..... cap all this, the appellants have produced correspondence to give an explanation why, as recently as 1977, imported copper/brass scrap, not charged to countervailing duty, was to be treated on par ..... he relied on the finance minister's budget speech of 1981 which reads as follows: the other major area where rationalisation of the tariff entries has been proposed is in regard to non .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT142TriDel
..... that the appellants had manufactured these goods for export to nepal during the period 1979-1982 without obtaining the central excise licence and without payment of central excise duty, they had thus acted in contravention of section 6 of the central excises and salt act, 1944 and the relevant rules made thereunder. ..... no doubt, the prescribed procedure under rule 12 for export to nepal vide ministry of finance (department of revenue and insurance) f. ..... , dated 9-5-78, as amended by notification no. 2/81-c.e. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT166TriDel
..... shri mehta's argument that the department had over a period of time accepted the classification under item 68 and was not entitled to change it without cogent reason, we find that the amendment of the tariff item which specifically brought in tyre flaps was certainly a cogent reason for changing the practice. ..... 1.this is a revision application (hereinafter called "appeal") filed before the central government which under section 35p of the central excises and salt act, 1944, stands transferred to this tribunal to be disposed of as if it were an appeal presented before the ..... pointed out to shri mehta that the description in the tariff item as in force after its amendment in 1975 specifically states that "tyres" includes the tyre flap. ..... added to the description through the finance act of that year.5. ..... behalf of the department, shri tayal submitted that the description of item 16 was very clear after the amendment in 1975 which included tyre flaps within the description. ..... shri mehta, however, admitted that this was before the amendment of that tariff item so as to specifically include tyre ..... this argument, shri tayal submitted that the change in classification was for the very cogent reason that after the tariff was amended tyre flaps were clearly liable to duty. ..... nor could they rely on the amendment made in 1975, since that was not a ..... as the amended entry stood (and this was the entry in force at the material time) there could be no shadow of doubt that tyre flaps were covered by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC99Tri(Delhi)
..... the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby makes the following further amendment in the notification of the government of india in the ministry of finance (department of revenue and insurance) no. ..... 2-5/74/4046, dated 1-3-1975 passed by the assistant collector of central excise, bombay.on the setting up of this tribunal, it came to be transferred to the tribunal in terms of section 35-p of the central excises and salt act (hereinafter referred to as the act) for being disposed of as if it were an appeal filed before it.2. ..... maleic resins"-as introduced for the first time by notification 122/71-was modified by notification 127/73 so to include within its ambit fumaric acid in addition to maleic acid/maleic anhydride as one of the reactants, the amendment really only clarified what the said expression along meant. ..... goes on to say that "as per your definitions given in your letter of 1-9-1977, hindresat 2001, 2024, 3013 and 4000 will qualify for the description of ' ..... the national chemical laboratory report-again of the year 1977, long after the disputed period-row the other hand, is an opinion based on the composition data ..... isa of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty excise leviable thereon as is in excess of the amount specified in the corresponding entry in column (3) of the ..... the appellants' letter of 1-9-1977 to the national chemical laboratory has not .....
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