Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-10-1998
Reported in : (1998)(102)ELT67TriDel
..... industries and was not relevant and was redundant.6. learned dr, in response to a question from the bench, stated that notification no. 42/89 was an amending notification which amended the previous notification 231/85 and came in force with effect from 1-3-1989.7. learned counsel stated that notification no. 231/85-c.e., dated 11 ..... -3-1989 to remove certain unfounded doubts raised by the departmental officer and the audit parties.9. learned counsel cited the following case law in support of his contentions :- (a) indian aluminium co. ltd. v. cce, cochin reported in 1995 (79) e.l.t. ill (tribunal). (b) j.k. synthetics ltd. v. cce reported in 1996 (17) rlt ..... 81-central excise, dated the 25th march, 1981, the central government hereby exempts tyres, tubes and flaps, falling under chapter 40 of the schedule to the central excise tariff act, 1985 (5 of 1986), (hereinafter referred to as "the said goods"), from so much of the duty of excise leviable thereon under section 3 of the central excises .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-27-1998
Reported in : (1998)(101)ELT40TriDel
..... of the steamer agent. we note that the documents were retired after making payment. we also note that the steamer agent had stated that the importer applied for amendment of the igm and the transhipment formalities were not done. we also note that immediately after retirement of the documents, according to the admission of the appellant, ..... they knew that the goods had come. it was also submitted that the appellants had retired the documents against payment because there was no loc arranged by the indian importer and the goods were supplied against collection.9. the ld. dr submitted that the contention of the appellant that he had telephonically got message from the ..... and wanted to clear the goods. he submitted that the goods were imported in violation of the import trade control order and also the provisions of the customs act and, therefore, the lower authorities have rightly confiscated them and imposed penalty.10. heard the submissions of both sides. on perusal of the case law cited and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-04-1998
Reported in : (1998)(62)ECC591
..... in various high courts during the period from 1975 to 1981. some matters were taken to the supreme court. there were amendments to the central excises act, 1944 (for short, the act) in 1982 and these amendments were also challenged. notification no. 30/79 provided partial exemption by basing effective rate of duty on value and number.this ..... merely observed prices; they recorded prices visualised, if not fixed by itc.136. a49 is a note from s. misra, marketing manager, regarding "prices" sent to the indian tobacco division board (itdb) marked "strictly private and confidential". clause (aa) of the note clarified that no price changes, not even minor changes can be made without ..... correctness of the same or go behind those particulars and declare and print pp of his choice. the invocation of illustration (f) to section 114 of the indian evidence act, in the instant case, was completely misplaced. if at all, the illustration can be invoked in support of the job worker who, as a matter of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-08-1998
Reported in : (1998)(62)ECC631
..... excisable goods on which duty of excise has been erroneously refunded, the date of such refund.the central excises & salt act 1944 was further amended in 1985 vide central excises and salt (amendment) act 1985. the amended provisions, which came into force from 27.12.85 provided that the show cause notice in regard to duty of excise ..... it was argued, is clear from the statement of objects and reasons relating to the central excise and salt (amendment) act, 1985 which inter alia, amended section 11a of the act. it was stated therein that the amendment provided that show cause notice in regard to duty of excise short levied or short paid by reason of fraud, ..... companies to purchase shares in indian companies. we do not find any justification to read a "central excise officer" as "the asstt.collector of central excise" whether by a contextual situation or the object and design of the legislation.30. section 12a inserted by section 4 of the central excises & salt (amendment) act 1985 (79 of 1985 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-13-1998
Reported in : (1999)(63)ECC709
..... no. 55 of 1975 cannot be given to these products because these products are not animal feeds. they are merely animal feed supplements. this exemption notification has been amended by another notification no. 6 of 1984, dated 15th february 1984 as a result of which the item 'animal feed including compound livestock feed' is now substituted by ..... interpretation given in an exemption notification case cannot be directly applied to the case of classification. we note that notification no. 234/82 dated 1.11.1982 as amended by notification no. 6/84 dated 15.2.1984 exempted animal feed. therefore, the issue before the apex court was whether animal feed supplement were eligible for ..... different ingredients, a new product had resulted and the identity of the material mixed was lost and the provisions of section 19 of the customs act, 1962 or item 19 of the indian customs and central excise tariff would not be applicable.68. the id. counsel also referred to the judgment of the hon'ble madras high court .....
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