Judgment Search Results Home > Cases Phrase: goa appropriation act 2005 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 507 results (0.191 seconds)

Commissioner of Central Excise Vs. Leela Scottish Lace Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 7006.90 under the proviso to section 11a(1) of the central excise act, 1944, read with rule 9(2) of the central excise rules, 1944 with interest under section 11ab of the central excise act, 1944 and also proposing penalty under section 11ac, read with rule 173q of the central excise rules, 1944 and proposing appropriation of the amount of rs. ..... the department treated the respondents to be the manufacturer under section 2(f) of the central excise act, 1944 and issued show cause notice dated 31.05.2005 demanding central excise duty amounting to rs. .....

Vinay Exports, Shri S.K. JaIn and Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(191)ELT259Tri(Mum.)bai

..... , owner of tempo, proposing confiscation of the goods seized and as the goods were not avaliable for confiscation, why sufficient amount should not be appropriated after enforcing the bank guarantee, in lieu of confiscation. ..... under the aforesaid circumstances, we are of the view that the seized goods are not liable for confiscation under section 111(d) of the custom; act, 1962 and the demand of customs duty is illegal since the same was paid by m/s. ..... 25,000/- imposed on the appellant under section 125 of the customs act and confiscation of tempo no.ga-01-2-3600 is set aside. ..... 37,38,049/- under proviso to section 28(1) of the customs act, which is ordered to be recovered from the bank guarantee furnished by the appellant. ..... thereafter, the detained goods of the tempo were seized under panchnama on 06.03.2002 under reasonable belief that the goods were smuggled into the country and were liable for confiscation under the customs act, 1962, including the tempo bearing no. ..... , goa and the rc book reveals that the vehicle was registered in goa on 18.08.2002 and manufacture of year and month as july 2000. ..... vinay exports, d/29, mapusa industrial estate, mapusa, goa, and consigned to m/s. ..... 81 dated 17.01.2002 and 82 dated 18.01.2002 were not at all evaluated by the commissioner as they are crucial documents for transportation of the goods from goa to mumbai.22. ..... , goa, vide invoice no.64 13.06.2000 in a vehicle, which was not manufactured on the date of delivery. ..... , goa and m/s. .....

Dempo Engineering Works Limited Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(139)ELT316Tri(Mum.)bai

..... imported component parts would attract of excise is summarised in paragraph 50 of his order which is represents below: "the party's contention that the said barge "jay ashwini" has been manufactured under the provision of chapter ix of customs act, 1962 read with manufacture and other operations in warehouse regulations 1966 and as such the said barge is to be treated as "imported goods" and not excisable goods, is not accepted by me. ..... 13.3.1997 the superintendent of central excise, panaji informed the appellants that by virtue of clause 82 of the finance act, 1997 vessels falling under chapter 89 of the schedule to the central excise tariff act, 1985 were made dutiable at 8% advalorem and required the appellants to pay appropriate duty on such products if cleared on or after 1.3.1997. ..... the customs bonded area and had been cleared without payment of duty under an appropriate notification. ..... 3/95-cus(nt) declaring village bainguinim, goa as a warehousing station under section 9 of the customs act.warehousing licence under section 58 of the customs act, for storage of imported raw material/components was issued on 27.5.1996 and permission to carry out manufacturing operations in bond under section 65 of the customs act read with clause 5 of warehouse regulations was also ..... is no dispute that the appellants applied for permission from the commissioner of customs mumbai for declaring village bainguinim, old goa, goa as a warehousing station under section 9 of the customs act.by letter dt. .....

Sophisticated Marble and Granite Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT353Tri(Mum.)bai

..... member (judicial) has based her conclusion for reduction on that fact that in an earlier decision in akash stone industries & others v.cc it that a fine of 20 % and penalty of 5% of the cif value were found to be appropriate and that the bombay high court had, in its order dated 3rd july, 2003, dismissed the applications filed by the commissioner against the tribunal's order, reducing the fine to this extent in the case of ..... fine adjudged by the adjudicating commissioner in the instance case is about 48% of the value determined and considering the fact that the margin of profit has been found to be 52%, the fine imposed is appropriate and is also in consonance with the guidelines contained in para 4 (bb), chapter 3, volume v. ..... of the matter have been considered in the case of akash stone industries, cited supra, where the tribunal noted its' earlier decision and held that 20% of the cif value ascertained would be the appropriate redemption in case of import of marble blocks and 5% of the cif value ascertained would be the appropriate penalty. ..... it is thus clear that the fine imposed earlier has not acted as deterrent to further imports by nullifying any gain made from ..... cc mumbai/nhava sheva/goa (order no.ci/1375-1407/wzb/2002 dated ..... /nhava sheva/goa - order ..... cc & ce, goa - 2000 (48) rlt 199 involving import of marble blocks, 50% fine was imposed by the tribunal considering the margin of profit to be 50% and the same has not been altered by the apex court on appeal vide 2002 .....

Mangalya Trading and Investments Vs. Coll. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(48)ECC29

..... high court in re : galxo laboratories (supra) were concerned with classifying the item under the indian tariff act, 1934, for the purpose of ascertaining appropriate customs duty leviable, whereas the same high court in re: rakesh enterprises (supra) were dealing with grant of benefit under a notification, which was available on import of the item, and ..... though the item involved is different, pharmacopeial identities are identified, and in that case, the dilemma that exists in giving appropriate decision has to tilt in favour of subsequent view held by the same high court which again gains support from yet another judgment of the same ..... preservative (phenol) and in both the cases, undisputed position was that they would fall within the extended definition of the word "drug" as given in section 3(b) of the drugs and cosmetics act, 1940 and the conflicting conclusions are based on the finding that one judgment ( re : glaxo laboratories) holds that the definitions given in the drugs and cosmetics ..... goa (supra) the division bench, had before them the issue under the provisions of the central sales tax, and the point was whether popular or commercial meaning synonymous to the meaning given in drugs and cosmetics act, 1940, be adopted, and it was held that the drugs and cosmetics act, 1940 was a comprehensive piece of legislation dealing with drugs and the definition of 'drug' as given under the said act had ..... high court judgment in leukoplast (india) v.state of goa - 1988 (36) e.l.t. .....

Kirloskar Oil Engines Ltd. Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(148)ELT1006Tri(Mum.)bai

..... it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for immediate fitting. ..... counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, 19 of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction on or after the material date as defined in sub-section (2)". ..... reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section 11 and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. ..... proposed penalty on the ground that the engine that were supplied were not stores for consumption on board ships of the indian navy or coast guard, but were in fact supplied to be fitted on to ships being constructed by goa shipyard for supply to navy or coast guard. ..... the duty that has been demanded from, and penalty imposed on, the appellant relates to the supply of such engines manufactured and supplied to goa shipyard in the year 2000. .....

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for immediate fitting. ..... counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction on or after the material date as defined in sub-section (2)". ..... reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. ..... proposed penalty on the ground that the engine that were supplied were not stores for consumption on board ships of the indian navy or coast guard, but were in fact supplied to be fitted on to ships being constructed by goa shipyard for supply to navy or coast guard. ..... this section comes in part x of the act relating to safety and is only applicable to that part. ..... the duty that has been demanded from, and penalty imposed on, the appellant relates to the supply of such engines manufactured and supplied to goa shipyard in the year 2000. .....

German Remedies Ltd. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... it has held that the extended period of limitation contained in the proviso to sub-section (1) of section 11ab of the act would not be available and therefore set aside the demand of duty for the extended period. ..... it was thus appropriate for the assistant commissioner to keep the issue pending till disposal of the appeal. ..... any person claiming refund has to do within six months of the relevant date prescribed in section 11b of the act, which in the relevant case is the date of payment of duty. ..... directorate of anti-evasion to "persuade" the appellant to deposit this amount was that it had not paid the duty correctly payable on bulk drugs manufactured in its factory at patalganga and transferred to its factories at andheri and goa for conversion into finished drugs.3. .....

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... rules, 2004 effective from 1.3.03 : explanation - for the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and paid on or after the 1st day of april, 2000, may be utilized towards payment of duty of excise leviable under the first schedule or the second schedule to the central excise tariff ..... against documents not prescribed for the purpose.the ld counsel for the respondents submits that ceat had validly taken the credit against appropriate prescribed documents; the same was utilized as per the notification no.13/03 nt issued by the government . ..... 7/16/2003- cx dated 6.3.03, the cbec had also clarified that it was considered appropriate not to put any cap on the use of the aed (gsi) credit accruing ..... by section 88 of finance act 2004, this explanation was retrospectively amended to prohibit use of credit of aed (gsi) earned prior to 1.4.2000 for payment of bed.vide finance act 2005, government directed that such credit utilized for payment of bed shall be paid back in 36 equal instalments alongwith interest @ 13%.ceat therefore paid the credit of aed (gsi) so utilized ..... m/s balakrishna industries ltd seeks relief by way of appropriate orders of this tribunal against the impugned order which demanded such aed earned prior to 1.4.2000 and utilized for payment of bed in terms of rule 3(6)(b) of cenvat credit rules,2002 (ccr) as .....

Bhilwara Spinners Ltd Vs. Commissioner of Customs (Export), Mumbai.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... he has pointed out that section 3a of the customs tariff act, whereunder sad was levied during the period of dispute, was omitted from the statute under the finance act, 2005 without any saving clause and therefore, at this stage, no sad is recoverable from the appellant. 15. ..... 29/97-cus had been appropriated towards demand of bcd in terms of notification no. ..... the conversion from 0 % duty epcg scheme to 10% duty epcg scheme ordered by the licensing authority had been given effect to by the assistant commissioner of customs (export promotion), new customs house, mumbai, who, in a letter dated 21.10.2005, informed the assessee that the cvd paid by them on the capital goods in terms of notification no. ..... in this connection, the learned counsel has argued that the omission of section 3a from the customs tariff act without any saving clause was not even saved by section 6 of the general clauses act, 1897 inasmuch as omission is different from repeal. ..... of the dispute, the jurisdictional commissioners of customs (new customs house and air cargo complex, mumbai) confirmed the demands of duty against the assessee, ordered confiscation of the goods under section 111 (o) of the customs act, imposed redemption fines in lieu of such confiscation under section 125 of the customs act and imposed penalties under section 112 of the act. 3. ..... according to him, the departments proceedings for recovery of sad on the imported goods are saved by the relevant provisions of the general clauses act, 1897. 16. .....