Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)LC161Tri(Delhi)
..... the central excises and salt act, 1944 was amended by the finance act, 1980 and as per amended provisions of section 35b of the central excises and salt act, such appeals against the orders of the collector (appeals) are to be heard by the tribunal. ..... the provisions of section 50 of the finance (2) act, 1980 read with the 5th schedule to the act made amendments in the customs act, 1962 to provide for the appellate tribunal and for matters connected therewith which came into force from 11th october, 1982. ..... in so far as the customs act and the central excises and salt act are concerned, the amendments brought about by the finance (2) act, 1980, not only conferred jurisdiction on the tribunal to hear appeals but simultaneously took away the jurisdiction of the central government and central board of excise and customs as revisionary and appellate authority. ..... neither did the finance act (2) of 1980 confer jurisdiction on the tribunal to hear appeals, nor did it take away the revisionary power of the central government to hear appeals against orders-in-appeal passed by the first appellate authority, as in the present case, under the produce cess act. .....
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)LC749DTri(Delhi)
..... before he could complete, however, the tribunal raised the question as to the appropriate authority to decide this appeal in view of old section 80 of the gold (control) act and the revised sections 80 and 81, whereby appeals against a decision or order made by a collector of central excise or customs are to be preferred to the administrator or the appellate tribunal respectively, and appeals against an order made by any officer below the rank of collector ..... sections 80, 81 and 82 have been substantially amended by section 50 of the finance (no. ..... 2) act, 1980. ..... in exercise of powers conferred by clause (b) of section 78 read with sub-section (e) of section 116, the central government has limited the powers of additional collector of central excise or customs to gold involving a value not exceeding rs. ..... "gold control officer" is appointed under section 4, under sub-section (4), the administrator can delegate powers other than in (i) clause (6) (exercise of functions and powers conferred on officers lower in rank to the administrator); (ii) clause (a) of sub-section (1) of section 80; and (iii) under section 81. ..... it could be seen that that the term 'collector' has not been defined in section 2 or elsewhere in the act. ..... the question that then arises is whether an additional collector is an officer lower in rank to a collector for purposes of the gold (control) act.6. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(88)ECC239
..... by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35-a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... above amendment the power of remand which had been granted to the commissioner (appeals) specifically by finance act, 1980 was taken ..... finance act, 1980 chapter iv-a was introduced and the procedure in appeal was brought under section ..... hand, the learned dr would contend that when a specific power given under the statute was taken away be way of amendment in finance act 4/2001 one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... (98) elt 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11.5.2001. ..... for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment of section 35a by the finance act, 2001 w.e.f. ..... officer ernakulam, air 1981 sc 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment of 52(2). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC396Tri(Delhi)
..... contention raised by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... the above amendment the power of remand which had been granted to the commissioner (appeals) specifically by finance act 1980 was taken away ..... the finance act, 1980 chapter iva was introduced and the procedure in appeal was brought under section 35a. ..... the other hand, the learned dr would contend that when a specific power given under the statute was taken away by way of amendment in finance act, (14 of 2001) one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11-5-2001. ..... referred for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment to section 35a by the finance act, 2001 w.e.f. ..... ) 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT482TriDel
..... collector of central excise, west bengal, calcutta (1983 ecr 1441 d) (cegat calcutta) wherein it was held that the additional collector of central excise is an officer below the rank of a collector of central excise under section 80 (amended) and therefore any application against the order or decision of the gold control officer lower in rank than a collector of central excise lies to the collector (appeals) and not to the appellate tribunal.18. ..... 2) act, 1980 providing for appeals to the collector (appeals) retained its original character as in amended section also the term used is "collector of central excise or of customs".9. ..... ) in support of his contention that from the provisions of section 78 and the notification issued by the government of india, it is clear that the additional collector of central texcise is an officer below the rank of a collector of central excise under section 80 (amended) and therefore an appeal against the order of adjudication of the gold control officer lower in rank than a collector of central excise lies to the collector (appeals) and not to the appellate tribunal.6. sh. s.s. ..... he also argued that under section 80 of the gold (control) act as it stood prior to its amendment by the finance (no. ..... even section 80 as now amended by finance (no. ..... section 80 as amended by finance (no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC604DTri(Delhi)
..... in this revision application under section 131 of the customs act, 1962, as it was at the relevant time, and transferred to the tribunal pursuant to section 131b of the customs act, as amended by finance act, 1980 (44 of 1980), the admitted facts are as follows: (a) the appellant imported into india on 8.4.82 about ..... only in regard to the 30 other items of the baggage and not the gold and indian currency for which he obtained a detention receipt for re-export out of india, in terms of section 80 of the customs act; (c) in consequence of the declaration of the gold and indian currency as stated supra and his failure to include the same in his request for detention for re-export, a spot adjudication of the gold and currency was made; (d) ..... appellant had, admittedly, made a true declaration of the gold and currency in question before the appropriate officer; (b) once he so did, the gold is not liable to confiscation in terms of section 111d of the customs act 1962, since he cannot be said to have imported or attempted to have imported it into india clandestinely. ..... of the cases cited would reveal that in both of them there was a definite request for detention in terms of section 80 of the customs act and the detention receipt in respect of the prohibited goods was, indeed, issued. ..... that the gold and indian currency in question cannot be allowed to be re-exported under section 80 of the customs act since the import thereof is prohibited; and (ii) assuming that in 1970 crl.l.j. u.o.i. v .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC(1973)DTri(Mum.)bai
..... adjudicating order was passed by the additional collector of central excise & customs, nagpur on 7th day of october, 1981 before the amendment to finance act (no. ..... reading of section 80 (l)(a) substituted by finance act (no. ..... (ii) according to the provisions of section 80(1) of the gold control act, 1968 prior to coming into force of the new provisions any person aggrieved by any decision or order made under that act could prefer an appeal where the decision or order has been made by a collector of central excise or of customs, as the case may be, to the gold control administrator and, where the decision or order had been made ..... cause notice dated 22-7-81 was issued to the respondent to show cause why penal action should not be taken on him under section 74 of the act and why the seized gold should not be confiscated under section 71 of the act. ..... of 1980, old section 80 of the gold control act. ..... of law applicable were section 42, and not section 32 of the gold (control) act, 1968.5. ..... provided that nothing in this section shall apply to non-joinder of a ..... section 99 of the code of civil procedure, act v of 1908 which deals with the jurisdiction of the court runs as under : "no decree shall be reversed or substantially varied, nor shall any case be remanded in appeal on account of any misjoinder of parties or causes of action or any error, ..... authorities had held that the respondent is a certified goldsmith and not a licensed gold dealer and as such provisions of section 42 will apply.3. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(98)ECC321
..... ecc 496 (sc): 2003 (54) rlt 377 (sc) wherein it has been held by the supreme court that provision of section 11a, as amended by finance act, 2000 with retrospective effect from 17.11.1980 are applicable to all pending proceedings; that thus demand is not hit by the time limit specified under section 11 a of the central excise act.4. ..... of easeland combines is not applicable to the facts of present matter, as the retrospective amendment to section 11a(1) of the act does not convert the time bar demand into a demand within the time limit specified in section 11 a(1) of the act. ..... amendment nowhere says that demand can be issued beyond the time limits specified in section 11a(1) of the act ..... the amendment in section 11a was carried out to provide that the demand can be issued even in those cases where ..... classification list effect from 20.3.1990; that the assistant commissioner approved the classification on 24.4.90, classifying the product under sub-heading 7211.30 of the schedule to the central excise tariff act; that on appeal the commissioner (appeals) also rejected their appeal; that the tribunal vide final order no. ..... the demand has been confirmed for the period 26.3.990 to 3.7.91 by issuing a show cause notice dated 7.2.92; that as such the entire demand of duty is beyond normal period of six months specified in section 11 a(1) of the central excise act.3. ..... is whether the demand of central excise duty is time barred under the provisions of section 11a(1) of central excise act.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC665Tri(Delhi)
..... was effected by the finance (no.2) act, 1980 and the amended provision came into ..... as regards the contention of the learned consultant for the respondent that the tribunal should refuse to hear the appeal under proviso to sub-section (1) of section 35b, ibid, i am of the opinion that it would not be proper exercise of the discretion to refuse to hear the appeal at this stage more particularly keeping in view the fact ..... narendra p unrao and ors.supra has held that the expression "any person aggrieved" appearing in sub-section (1) of section 129a of the customs act does not take within its ambit "the revenue" or "collector" and refers only to "the assessee" or other persons other than the "revenue" and therefore the appeal filed ..... respondent raised the preliminary objections that the tribunal should not hear the appeal under proviso to sub-section (1) of section 35b of the central excises and salt act, 1944 and the collector being not, an aggrieved party has no right ot file the present ..... also on record that the collector in exercise of the powers vested in him under section 35b(2) of central excises and salt act, 1944 authorised and directed the assistant collector, central excise, jalandhar to file the present ..... the collector of central excise has no right to file the appeal shri chopra, learned consultant for the respondent submitted that the collector is not an aggrieved party within section 35b of the central excises and salt act, 1944 and therefore the appeal is not maintainable. .....
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