Judgment Search Results Home > Cases Phrase: finance no 2 act 1980 section 5 amendment of section 16 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 31 results (0.173 seconds)

Additional Collector of Central Vs. Nandlal Milkiram Bhatia

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. .....

Collector of Customs Vs. Jayant Oil Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(19)ECC243

..... shri nankani urged that proceedings under section 131(3) of the customs act as it stood before its amendment by finance act 2 of 1980 are deemed to have commenced on giving of a notice to the person affected. ..... he urged that on 12-10-1982, section 131(3) as it stood prior to the finance act, 1980 (act 2 of 1980) stood repealed and the new provisions did not confer power of review on the central government. ..... ) the special bench 'b2' held that - "a plain reading of the relevant provisions of section 28 of the customs act makes it clear that what is required to be accomplished within six months is not the 'issue' of notice but 'service' of notice on the person concerned. ..... 126 elaborately considered the con notation of the expression "giving of a notice" contemplated by section 110(2) of the customs act and section 124 of the said act as well as section 79 of the gold (control) act. ..... after the constitution of the customs, excise and gold (control) appellate tribunal on 11-10-1982, the proceeding initiated by the central government under section 131(3) of the customs act was transferred to the tribunal apparently under section 131(b)(2) of the customs act. ..... the central government exercised its review power under section 131(3) of the customs act as it then stood. ..... section 110 authorises seizure, of goods, documents and things which are liable to confiscation under the act. ..... the issue of show cause notice for initiation of proceeding appears in more than one section of the customs act. .....

Bharat Petroleum Corporation Vs. Collector of Central Excise Ii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1075DTri(Mum.)bai

..... 17th day of november, 1980 inserted by finance act 2 of 1980.4. ..... according to this judgment, time limit for refund claim has to be computed with reference to the time limit specified in relevant section or rule and according to rule 11, time limit has to be computed with reference to the] date on which the duty was paid. ..... 407 and 508 were recalibrated by the cpwd authorities and recalibration was approved with effect from 1.8.77 and subsequently in april, 1980 cpwd authorities informed that recalibration was ed or received was more than the actual quantity as revealed from the revised recalibration w.e.f. ..... this rule was omitted by the central excise (fifteenth amendments) rules 1980 and the omitted rule ran as under: claim for refund of dutyany person claiming refund of any duty paid by him, may make an application for refund of such duty to the assistant collector of central excise, before ..... , authorised representative on behalf of the company has submitted before us that crucial date from which the limitation starts should be the date on which the appellant became aware of the excess payment of excise duty and section 11 b had come into force w.e.f. ..... 20.4,1980. ..... the appellants cannot claim the benefit of limitation act. .....

Collector of Central Excise Vs. New Shorrock Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC1886DTri(Mum.)bai

..... the peculiar circumstances are the provisions of sub-section (2) of section 5 of the central excises and salt act and additional duties of excise (amendment) act, 1980 and as per these provisions the notification no.7/78, dated 17-1-1978 has retrospective effect and this is available in determining the average count of yarn in the cotton fabrics covered by the appeal. ..... however, in particular, shri trivedi pointed out sub-section (2) of section 5 of the central excises and salt and additional duties of excise (amendment) act, 1980 which gives retrospective effect to any rule, notification etc. ..... 19 was amended retrospectively by the central excises and salt act and additional duties of excise (amendment) ordinance 1979 and this ordinance was converted into the central excises and salt and additional duties of excise (amendment) act, 1980 (no. ..... as per the ordinance and the act retrospective effect was given to the amendment carried out in item 19 definition of manufacture in section 2(f) and also to the notification issued thereunder. ..... the assistant collector (technical) of the office of the collector of central excise baroda has filed this appeal under section 35b of the central excises and salt act, 1944, against the order no.v-2(19)1172/82 dated 22-6-1982 of the appellate collector of central excise, bombay. ..... 6 of 1980 was identical to the phraseology of the finance bill, 1982 which also give retrospective effect to section 4 and to amendments to rules 9 and 49. .....

Commissioner of Central Excise, Vs. Aglowmed Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(145)ELT196Tri(Mum.)bai

..... rectification of mistake purported to have arisen in the tribunals final order cited supra that since the law was subsequently amended vide the finance act, 2000 validating action taken under section 11a of act, 1944 central excise act during the period commencing on and from the 17.11.1980 till the date of the presidents assent to the finance bill that the bench ought to have hold that the demand was sustainable without dismissing the appeals, on this preliminary ..... on hearing both sides and noting that on the date on which the tribunal passed its final order was 18.4.2000 (the order was issued on 9.5.2000) and that the assent of the president to the finance bill 2000 was given on 12.5.2000, there is not mistake apparent from the face of the record, inasmuch as the tribunal has not ignored any existing any existing statutory provision while passing its final ..... subsequent amendment cannot be taken into account for the purpose of holding that there has been any apparent mistake in the final order passed prior to the receipt of the presidents assent. .....

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... (v) the learned commissioner should have noted that the amendment to section 11a(1) by section 97 of the finance act, 2000 (which had retrospective effect from 17/11/1980) only meant that any approval of classification list would not preclude the department from ..... the ceta schedule, which originally covered "all other articles of stone, plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the finance act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which sh 6807.20 covered "blocks, slabs, concrete beams and stairs of a kind used in prefabricated ..... the goods to determine the assessable value has to be allowed; (g) the demand of duty for any period beyond the normal period of limitation prescribed under sub-section (1) of section 11a of the act is time-barred; (h) interest on duty is not leviable under section 11ab, nor is any penalty imposable under section 11ac; (i) the commissioner is directed to requantify the duty to be recovered from the appellant in terms of this order and also to redetermine the amount of ..... of the goods was barred by limitation, the adjudicating authority observed that the date of acquisition of knowledge by the department about the activities of the assessee was not relevant to section 11a of the act and, therefore, any show-cause notice issued beyond the normal period of limitation, by invoking the extended period of limitation, would not be time-barred. .....

Collector of Customs and Central Vs. Narendra P. Unrao and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(15)ELT275Tri(Mum.)bai

..... customs act, 1962 was amended by the finance (no.2) act, 1980 (act no ..... "any person aggrieved" is not a new phraseology used for the first time after the amendment.this phraseology has been in existence even before the amendment.section 128(1) as it stood prior to the amendment reads- "any person aggrieved by a decision or order passed under this act, may, within 3 months from the date of the communication to him of such decision or order ; (a) where the decision or order has been passed by a collector of customs, appeal to the board ..... (3) of rule 6 of the appellate tribunal customs (appeals) rules, 1982 which provides for forms in which the appeal shall be preferred to the appellate tribunal and which reads: "where an appeal under sub-section (l) of section 129a or a memorandum of cross-objection under sub-section (4) of that section is made by any person other than the collector of customs, the grounds of appeal, the grounds of cross-objections and the forms of verification as contained in form nos. ..... , by- (a) the central board of excise & customs or the appellate collector of customs under section 128 of the act as it stood immediately before that day ; or (b) the central board of excise & customs or the collector of customs under section 130 of the act as it stood immediately before that day may be filed, shall, without prejudice to the provisions of sub-section (5) of section 129-a of the act, be six months from the date on which the said order is communicated to the collector .....

Borough Wellcome (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT672Tri(Mum.)bai

..... has advanced an argument that in view of the retrospective amendment to section 11a of the central excise act 1944 by the finance act, 2000 the demands are sustainable as the assessments have been done at nil rate in view of ..... demandable from the appellants.he also states that even though there was an earlier circular issued by the board, the department is not barred from demanding duty in view of the retrospective amendment of section 11a of the central excise act, 1944 by finance act, 2001. ..... board, it would have been proper for the board to direct the field officials not to demand duty for the earlier period and to move the government to issue a notification under section 11c the central excise act, 1944 so that the matter could have been finally set at rest instead of the field officials raising demands and the matter travelling to the commissioner (appeals) and then to this ..... instant case, the demand is not related to any approval, acceptance or assessment under any provisions of the act or rules as envisaged under the said amendment to the said section 11a but is a clear case where board had clarified that no duty was payable on affixing stickers/labels ..... circular was subsequently withdrawn by the board and the activity was considered to be manufacture in terms of chapter note 5 of chapter 30 of the central excise tariff act, 1985 in terms of a fresh circular issued by the board to this effect in consultation with the law ministry bearing no.576/13/2001-cx, dated 16 may, ..... 1980 .....

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC65Tri(Mum.)bai

..... this is for the reason that these notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11-a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) [ ..... any merits in the arguments of the learned advocate that further notices are required to be issued after amendment, invoking section 51(2)(d) of the finance act.accordingly, we decide the point in favour of the revenue and reject the contention of the appellants on ..... the circumstances, be deemed to have been as validly and effectively issued as if the amendments brought about by section 51 of the finance act, 1982, read with the notification dated 20-2-1982, were in force during the period material ..... has held the same view, which we would like to reproduce: "now section 51(1) of the finance act, 1982, clearly provides that the amendments to rules 9 and 49 by notification dated 20-2-1982 shall be deemed to have, and to have always had effect on and from the date on which ..... now coming to the question whether the notices under section 11-a could be issued prior to 20-2-1982 even otherwise, we observe that it is not disputed by the appellants that central excise duty on yarn captively consumed was paid for a number of years till 16-10-1980, but for the intervention by the delhi high court judgment on the interpretation of ..... notice dated 19-1-1980 was issued to .....

Stp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(153)ELT198Tri(Mum.)bai

..... the contention of the assessee has no force in view of section 110 of the finance act, 2000, which authorises actions taken for recovery during the period 17-11-1980 to may, 2000. ..... which exempts rot proofed jute products, laminated jute products and fire resistant jute products falling under chapter 53, 59 or 63 of the schedule to the central excise tariff act, 1985 from the payment of so much of the excise duty leviable thereon as is in excess of the duty payable on unprocessed jute manufactures used in the manufacture of jute products. ..... )] holding that "once the department accepted the price list, acted upon it and the goods were cleared with the knowledge of the department, then in absence of any amendment in law or judicial pronouncement, the reclassification should be effective from the date the department issued the show cause notice. .....