Judgment Search Results Home > Cases Phrase: guilty plea Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 2,929 results (0.161 seconds)

Kamaljit Singh Chadha and Two ors. Vs. Additional Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(8)LC584Tri(Mum.)bai

..... shri chadha was convicted by a criminal, court.on his plea of guilty he was sentenced to nine months r.i. ..... if that contention is to be accepted, then his plea that 175 circuits are not shown to be foreign goods does not carry conviction.38. ..... shri chadha had abeen pleaded guilty before criminal court. ..... his only plea was that the penalty imposed on him was harsh. ..... his only plea was that the penalty imposed was very harsh. ..... his plea was accepted, he was convicted and sentenced to imprisonment and also fined. ..... his plea that he was confused and was not in a fit state of mind cannot be accepted. .....

Prerna Textile Inds. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(117)ELT241Tri(Mum.)bai

..... on this ground also we find no substance in the plea that their conviction was based on the rbi direction.47. ..... to our mind this is indicative of guilty mind.50. ..... thus on perusal of the facts we hold that the pleas on limitation have no force.51. ..... we therefore find no substance in the plea of innocence.46. ..... this plea is based on certain judgments rendered in the context of central excise.the supreme court has held that marketability was essential for determining the exigibility and that no duty could be levied merely because mention of the .....

Sima Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(119)ELT65Tri(Mum.)bai

..... i do not find any reason to accede to the plea of reduction in the penalties imposed upon mukesh mehta and jayantilal mehta inasmuch as their guilty mind is very clearly shown on the record. ..... on this ground there is some merit in the plea of reduction of penalty on the firm m/s. ..... the plea of very high demurrage does not make for a reduction in this quantum.12. .....

United Phosphorus Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... we find that the appellants had raised the plea inter alia that they could not be held guilty of suppression with intent to evade payment of duty, as the entire amount of duty raised in the show cause notice was available to their own unit as modvat credit. ..... this plea has not been controverted by the revenue. .....

Fabtech Engineers Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... is barred by limitation, as classification list claiming the benefit of exemption under notification 241/86 for motor vehicles for transport of goods (lpg tanks) under chapter heading 87.04 had been approved, we do not see any substance in the plea for the reason that it is not that the department has denied the benefit of notification for motor vehicles but the dispute relates to the includibility of the value of the 3 items which, are not parts ..... we find that no case has been made out by the appellant regarding non applicability of the extended period of limitation and we uphold the finding that the assessees were guilty of suppression. ..... we, therefore, see no merit in the plea of the appellants that they were not required to include the value of these 3 items in the value of lpg tank mounted on duty paid chassis manufactured and cleared by them.2. ..... however, the alternate plea of the assessees that the benefit of modvat credit is required to be extended to them requires to be accepted, subject to their production before the adjudicating authority of documents evidencing the duty payment on these items in dispute. .....

The Oriental Construction Co. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC400

..... . the plea that they cannot be held guilty of suppression in view of their bonafide plea based upon the judgment of the tribunal in aruna industries cited supra, that the activity carried out by them did not amount to manufacture, is not tenable for the reason that, as noted by the apex court in ..... . in these circumstances, we hold that the appellants are guilty of suppression and that the extended period of limitation has been rightly invoked against them ..... . therefore, the decision in aruna industries' case which was on fabrication at site does not advance their plea that the demand is barred by limitation .....

Shree Balaji Processing and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the only plea raised is that the demand is barred by limitation for the reason that the appellant mills were not guilty of suppression or mis-declaration/mis-statement and the mis-statement of value of grey fabrics was by the merchant manufacturer, who has supplied grey fabrics to them. ..... the plea of shri gopal b. .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... that there was deliberate flouting of the import policy and its provisions, and the further observation in para 34 that, in the circumstances of the case, it could not be said that the present importers were guilty of mala fide in the import of industrial coconut oil were also referred to and relied upon.20. ..... is seen from the orders written by member (judicial) and member (technical) of the wrb that the departmental representative for the respondent did not raise any plea of limitation with regard to the two matters being heard by the bench. ..... propose to deal first with the two decisions of this tribunal cited by the learned counsel for the importers in support of the plea for reduction of the fines imposed by the collector. ..... the importers want us to adopt.we would have expected, as indeed the high court had given the liberty to the importers to do, that relevant factual material would have been placed before us in support of the importer's plea for reduction of the fines. ..... besides, the appellants' plea for a lower margin of profit in oil was not upheld by the delhi ..... opposing the plea for reduction of the redemption fines to 35% of the landed cost of the goods, as opined by member (judicial) wrb, shri sundar rajan, the learned departmental representative, drew our attention to the five points framed ..... the next plea of the appellants for leniency is based on extending the benefit of the analogy of decisions of the collector of customs, calcutta in the identical cases of imports as the .....

Dena Bank Vs. Commissioner of Central Excise, Thane-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in view of our finding on the facts and circumstances of this case that the bank is not guilty of an offence under section 112(a) of the act, we do not feel called upon to consider and pronounce upon the question as to whether the department would be entitled to urge a plea for imposition of a penalty in the absence of a specific prayer in the memorandum of appeal filed before the tribunal. 4. .....

Gujarat Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC791DTri(Mum.)bai

..... it was only the second plea of the appellants that in case the import licence was not acceptable then they may be given the benefit of ogl under appendix 10, sr. no. 1. ..... the third plea which has been put forward is that the goods may be given the benefit of clearance as spare parts under para 177(6) of the policy. .....