Judgment Search Results Home > Cases Phrase: hindu succession amendment act 2005 section 4 omission of section 23 Court: customs excise and service tax appellate tribunal cestat mumbai Page 2 of about 106 results (0.119 seconds)

Choudhary Yatra Co. Pvt. Ltd. Vs. Commissioner of Central Excise, Nash ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appellant does not fall under the category of tour operators service and the amount of service tax paid by the appellant was refunded. the definition of tour operators was amended with effect from 10/09/2004 thereafter the appellants are paying service tax on the activity of seat reservation agreement (sra), nashik darshan (nd) and tour extension (te ..... means any person who holds a tourist permit granted under the rules made under the motor vehicles act, 1988 and operating tours in a tourist vehicle. this levy came on 01/09/97. on 18/07/98 there was a certain amendment took place wherein tour operator means any person engaged in the business of operating tour in a ..... tourist vehicle covered by a permit granted under the motor vehicle act, 1988 or rules thereunder. 9. from the above definition, tour is to be operated .....

Commissioner of Customs Vs. Reliance Petroleum Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC499

..... packs in chapter sub-heading no.8704.90 enhancing the value of platform ringer crane and spmts and denying the benefit of exemption under notification no. 11 /97 as amended by notification no. 55/97.(c) respondent preferred an appeal before commissioner (appeal), central excise & customs, ahmedabad.(d) commissioner (appeal) ordered that "the value ..... declared in the invoice is true and fair under section 14 of customs act, 1962. the differential duty worked out in the present case based on the final assessment on the bill of entry is not sustainable. the final assessment made on ..... for proposing classification spmts are found to be in total disregard of the cannons of classification, hsn notes; and the provisions of section 19 of the customs act, "1962.therefore, we cannot uphold the revenue appeal on that account.2.3 considering the eligibility found under benefit of notification 11/97 by the cc( .....

Prithvi Associates Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC531

..... tax on their own without any intimation to the department.6. definition of "advertisement" and advertising agency as appearing in section 65 (2) and 65 (3) of the finance act, 1994 is to the following effect: - "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, ..... notice dated 11.04.2003 raising demand of service tax against the appellant in terms of the provisions of section 73 (a) of the finance act, 1994 by invoking the longer period of limitation of five years. notice also proposed confirmation of interest in terms of the provisions of section 75 of the said ..... was also imposed under section 76 and penalty of rs. 13,000/- imposed under section 77 of the finance act. in addition, personal penalty of identical amount was imposed under the provisions of section 78 of the finance act, 1994 for suppressing or concealing the value of the taxable services. appeal against the above order did not .....

Commissioner of Central Excise Vs. Jai Fibres Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(189)ELT234Tri(Mum.)bai

..... months when the classification list stands duly approved by the department. subsequent to the said decision, the provisions of section 11a were amended retrospectively by section 110 of the finance act, 2000. the effect of such amendment was that even where the classification list stands approved by the proper officer, duty can always be demanded for a period of ..... judges bench of the hon'ble supreme court in the case of itw signode india ltd. v. cce - and such retrospective amendment was approved of and it was held that section 11a of the act, as amended, is a valid piece of legislation. as a result of this, show cause notices in terms of section 11a for short ..... six months prior to the issuance of the show cause notice. such retrospective amendment of the section 11a provisions was taken note of .....

Nowrosjee Wadia and Sons Limited Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(192)ELT1064Tri(Mum.)bai

..... says that after the receipt of such intimation and after further scrutiny, the assistant collector having jurisdiction should work out the assessable value (under section 4 of central excise act) and the duty leviable thereon and recover the duty. the circular does not say that the value shown in the ar4 under which the goods were removed for ..... argued that the value indicated on the ar4 at the time of removal is the correct value for assessment, as it constitutes the value under section 4 of the act and not the reduced value of damaged goods. he supported the commissioner's stand in regard to demand for duty on base fabrics, on made-ups and the ..... of central excise rules. in regard to demand on the made-up, he argued that appropriate duty leviable under section 3 read with section 4 of the central excise act has already been discharged and therefore no further liability arises. the commissioner adopted the ar4 value for the purpose of determining the duty on damaged goods, which is .....

Rammaica (India) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... held that when part goods are sold to unrelated buyers and part to related buyers, special provisions under proviso 3 and section 4(1)(a) of central excise act prior to amendment of the section in 1.7.2000 is not applicable, goods not being sold exclusively through related buyers (b) philips india limited 1997 (91) e.l.t ..... aside the penalties imposed on other appellants except the ones mentioned above. 2. assessable value cannot be determined under section 4(1)(a)(3) of the central excise act as the same goods are sold to unrelated buyers as well. commissioner's finding that the price at which the related parties sold the goods to other independent buyers ..... period in question has been deliberately misbranding 'a' grade into 'c or d' to suppress the real value of the goods. he further argued that the various acts of commission and omission on the part of the appellant company constitutes suppression of facts and that larger period of limitation is invocable in the appellants' case.17. the .....

Joaquim Alemao and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(188)ELT231Tri(Mum.)bai

..... applicable in a case of prosecution under the customs act, we see no reason as to why the same principle should not apply in the proceedings before an adjudicating authority. these persons clearly stated that the ..... every attempt to summon these persons repeatedly. he was informed that these persons were living abroad. the commissioner observed that section 138 b of the customs act permits the prosecution to rely on the statements given by the witnesses if such witnesses cannot be produced without considerable expense and time. though these provisions are ..... is based on the evidence tendered by the three, vincy soares, baptista fernandes, and sebastian fernandes. their statements were recorded under section 108 of the customs act.12. within 10-15 minutes of the departure of costao, the churchill brothers arrived on the scene, the first to come it appears is joaquim alemao and .....

V.B. Bhatia and Co. Vs. Commissioner of Cus. (General)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... revocation of a cha licencee causes not only the loss of business for the licencee but also affects other employees. timely action is therefore called for in case the acts committed are nefarious. by extending the cha licenses from time to time, the department should be held to have foregone right to revoke the licence, especially when, ..... security deposit of rs. 25,000/- is upheld.8. the following difference of opinion is placed before the hon'ble president in terms of section 129c(5) of the customs act, 1962: whether the appeal is to be partly allowed as held by the member (technical) sd/- sd/- (c. satapathy) (archana wadhwa) member (technical) member (judicial) ..... of the regulation 20 provides for exercise of control by the cha over his employees in the transaction of business as agent and holds him responsible for all acts or omission of his employee in regards to their employment. this sub-regulation cannot be pressed into service and cannot be extended to private or personally conduct .....

Mukesh Dye Works Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... notice is also not acceptable because the corrigendum changed the very basis of the show cause notice and made the appellants responsible for the first time for various acts they seemed to have committed in evading duty during the period 1988 to march, 1993.9. equally unsustainable is the commissioner's finding that the department had ..... and the quantity on which duty was evaded; that penalty is imposable for evasion of additional duty of excise under additional duties of excise (goods of special importance) act, 1956 and that the corrigendum issued in 1999 is only a clarificatory notice.8. almost everything seemed to have gone wrong in this case. the show cause notice ..... be held responsible for the evasion.(m/s. oswal took over only in march, 1993) thus oswal industries contended that they cannot be held responsible for the acts of commission and omission done by the predecessors and m/s. mukesh dye works contended that they received the show cause notice only in 1997 and whatever demand .....

Shri Suresh Jhunjhunwala, Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(183)ELT60Tri(Mum.)bai

..... the appellant, shri suresh jhunjhunwala has purchased cheap goods. therefore, he prayed for allowing the appeals with consequential relief. he also referred to the amended provisions of section 113 of the customs act, 1962 to state now "dutiable and prohibited" words are deleted to make point that overvaluation of goods for the purpose of claiming depb was ..... material particulars with the entry made under the exports act liable to confiscation. thus for the first time with effect from 14/5/03 this amendment has been made which supports our findings that prior to 14/5/2003 for overvaluation of any goods which ..... consequently the appellants are not liable to penalty under section 140 (i) of the said act. we further observe that section 113 was amended with effect from 14/5/03 deleting the word "dutiable or prohibited". section 113 (i) was amended making any goods entered for exportation which did not correspond in respect of value or any .....