Judgment Search Results Home > Cases Phrase: half light Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 411 results (0.185 seconds)

Cosmos Textile Mills Pvt. Ltd. Vs. Commr. of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT470Tri(Mum.)bai

..... sub-rule (3) of rule 96zq required such duty to be paid every month, proportionately half of this duty was to be paid by the end of the first part and the remainder by the end of the month. ..... the 31st october, 2000 was unexpectedly declared as a bank holiday (in order to commemmorate the birth anniversary of sardal valabhbhai patel), no satisfactory explanation is forthcoming for the delay of 16 days in paying the duty for the first half of the month. .....

Finolex Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the tankers carrying it tie up alongside the jetty belonging to the appellant extending about half a kilometres into the sea. ..... arm, the pipes laid on the jetty and connected to tanks containing ethylene in the tankers ethylene is transported through this flexible pipe to the pipe on the jetty which transports it to the tanks located kilometre and a half away. .....

Arvinder Singh Kocher Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(8)LC669Tri(Mum.)bai

..... issue of showcause notice and after affording personal hearing, the additional collector of customs who held an enquiry ordered confiscation of half shirts and t-shirts and also wrist watches, but however, gave benefit of doubt in respect of a telephone and a calculator ..... shri senthivel further urged that besides the confiscation of t-shirts and half shirts, there was confiscation of the wrist watches and the allegation in the show cause notice was that the wrist watches were thrown out by the appellant and that ..... of the matter the order, of confiscation of the t-shirts and half shirts is liable to be set aside and the same is set aside ..... two other circumstances, namely, recovery of goods of foreign origin from a purchaser from the appellant and the conduct of the appellant in not opening the door and wetting the t-shirts and half shirts which he got done before the police were called. ..... the submissions made on both sides.admittedly, the t-shirts and the half shirts were not the notified goods at the relevant time. ..... as the appellant had challenged the confiscation of 24 t-shirts and 29 half shirts and the levy of penalty of rs.250/- and had not challenged the confiscation of other goods, it would not be necessary to set out in detail the facts of the case.on 26.3.1980 on information that ..... as regards the penalty besides confiscation of t-shirts and half shirts the additional collector had ordered confiscation of the wrist watches and that part of the order of the additional collector .....

Commissioner of Customs and Vs. Bobsons Corporation

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... as already discussed above since the said report of m/s anand kulkani & associates treating half the consignment as serviceable scrap, cannot be relied upon, it follows that the valuation done on that basis also cannot be sustained. ..... i accordingly find that the report of m/s anand kulkarni & associates in treating half the consignment as serviceable and other half as unserviceable is based on presumption and not on the factual inspection done by them. ..... once having said that most of the parts are damaged and unusable it is not understood as to on what basis the valuers have reported half the consignment is serviceable scrap and the other half is unserviceable scrap. .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... central excise rules, 1944, for which a reasonable opportunity of being heard should be given to the assessee; (j) the proper officer of central excise may dispose of all pending classification lists (provisionally approved) and declarations in the light of this order after following the procedure laid down under the erstwhile rule 173b. 20. ..... on the other hand, it clearly says that the modular design of the blocks helps the mason make the maximum use of full and half length units through minimum cutting and proper fitting of units. ..... some of the advantages of hollow concrete block construction are reduced mortar consumption light weight and greater speed of work compared to brick masonry. ..... full and unconditional exemption was available to "light weight (solid or hollow) concrete building blocks" under entry no. ..... following excerpts from the pamphlet reveal this fact: "load-bearing / wall construction hollow concrete block walls should be planned on the basis of modular co-ordination with a view to making the maximum use of full and half length units. .....

Five Star Shipping Co. Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(111)ECC748

..... if the collector failed to make proper enquires as to market value of the goods and released the same after a half- hearted adjudication, we fail to see why a subsequent purchaser be saddled with the liability of under valuation more so in the back grounds of the fact that the appellants had no role to play either in the import or earlier adjudication .....

State Trading Corporation of Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(41)ELT328Tri(Mum.)bai

..... on be half of the importer their clearing agent filed a refund claim dated 5.2.82 in respect of the short-landed 17 drums. .....

Prempreet Textile Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in the light of these views on our prima facie consideration and on our view that the ratio of the decisions of the tribunal with regard to evidence corroboration of private records would apply to the facts before us, we do not think any ..... half of the persons who were named by sasidharan menon to have been supplied imported yarn referred to int he register by these entries, whoever contacted by the department have denied any sale of such yarn. .....

Hercules Hoists Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(100)LC557Tri(Mum.)bai

1. hercules hoists ltd. sold some of the hoists manufactured by it to batliboi & co. ltd. in terms of the agreement between these parties, batliboi & co. ltd. was to incur half of the expenses that the manufacturer spent in advertising the goods. the question for consideration in this appeal is whether that part of the expenses incurred by batliboi & co. ltd. is to be included in the assessable value of the hoists. in the order impugned in the appeal, the commissioner (appeals) has confirmed the finding of the assistant collector that these charges are to be included.philips india ltd. v. cce is that the expenses incurred by a dealer of excisable goods benefited both him and the manufacturer equally and should not form part of the assessable value of those goods. the ratio is squarely applicable to the facts of this case.3. the appeal is accordingly allowed and the impugned order set aside, with consequential relief.

Windals Auto Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(165)ELT465Tri(Mum.)bai

..... free of cost as input, is reduced to half as compared to the cost declared for the same product prior to 24.6.2000. .....