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 : (1998)(62)ECC591
..... . (iii) penalty for short payment or non-payment of duty on account of factors like fraud, collusion, wilful mis-statement or suppression of facts or contravention of any of the provisions of the act or the rules with intent to evade payment of duty has been provided for under section 11a(c) of the central excises act, 1944 which has been introduced under finance (no ..... . the proviso to sub-section (2) states that an amendment which has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the other party, shall not be made under these sub-section s unless the appellate tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.234 ..... . sub-section (2) of section 35c empowers the appellate tribunal to rectify any mistake apparent from the record by amending any order passed under section 35c ..... holding that there had been suppression of facts thereby attracting the extended period of limitation of five years had, nevertheless held that rules 9(1) and 9(2) were not attracted for demanding duty for the period before 6-8-1977 whereafter the amended rule 10 took care of the situation ..... there were amendments to the central excises act, 1944 (for short, the act) in 1982 and these amendments were also challenged. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(108)ELT564TriDel
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e ..... the duty at the rate prevailing on the dates of removal of the yarn from the spinning section to the weaving section are the dates of removal of the yarn for the purposes of rules 9 and 49 of the central excise ..... ), the hon'ble supreme court held that the aforesaid amendment of the rules with retrospective effect was valid. in ..... tribunal had observed that when the cotton yarn was removed from the spinning section to the weaving section there was a valid exemption in favour of cotton yarn. ..... dated 1-3-1987 (as amended) was conditional. ..... , dated 1-3-1987, as amended, concessional rate of excise duty was prescribed in favour of artificial staple fibre and tow classifiable under sub-heading 5202.00 subject to the following conditions :- (i) sudi artificial staple fibre and tow was to be used ..... was amended vide notification no. ..... in the present case, the yarn was removed from the spinning section to the weaving section of the respondents' mill and used in the manufacture of cotton fabrics prior to 14/15-7-1977. ..... prior to 15-7-1977 the yarn was fully exempted from duty under notification no ..... dated 18-6-1977. ..... further, the fabrics had been manufactured prior to the date of withdrawal of concession from cotton yarn on 14/15-7-1977. ..... this notification granting exemption from duty in favour of cotton yarn was withdrawn on 14/15-7-1977. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC675Tri(Delhi)
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e ..... in the present case, the yarn was removed from the spinning section to the weaving section of the respondents' mill and used in the manufacture of cotton fabrics prior to 14/15-7-1977. ..... at the stage when the yarn came into existence as a distinct and separate commodity.in the circumstances, it was held that charging duty on the yarn used in the manufacture of fabrics prior to 15-7-1977 at the time of removal of the fabrics from of factory on or after 15-7-1977 was not sustainable in law. ..... during the period from 18-6-1977 to the midnight of 14/15-7-1977 the respondents manufactured cotton fabrics using cotton yarn manufactured in the same composite mill ..... the fabrics lying in stock on 14/15-7-1977 were cleared later on and the department charged central excise duty on the cotton yarn contained in the fabrics ..... to give retrospective effect to imposition of duty on cellulosic spun yarn and cotton yarn which were fully exempted from payment of duty under notification no.132/77, dated 18-6-1977, therefore, it was ultra vires of the rule making powers of the central government under rule 8 of the central excise rules, 1944 in so far as it related to the period prior to 15-7-1977. ..... yarn manufactured in a composite mill and used in the manufacture of fabrics in the-same mill during the period from 18-6-1977 to 14/15-7-1977. .....
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. .....
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 : (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 : (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 : (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 : (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. .....
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