Judgment Search Results Home > Cases Phrase: jute manufacturers cess act 1983 section 4 crediting proceeds of duties to the consolidated fund of india Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (3.379 seconds)

Collector of C. Ex. Vs. Mahindra and Mahindra Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)LC38Tri(Mum.)bai

..... since central excise notification no. 56/72 issued under rule 8(1) exempts from payment of central excise duty on jute manufactures used captively for the manufacture of other jute manufacturers, a similar exemption from the cess leviable under the cess act would be the result in so far as the present cases are concerned, because of the operation of section 3(4) of ..... authority or power of the central government to grant exemption to any jute manufacture from the cess leviable under the cess act would be central excise rule 8 as made applicable by section 3(4) of the central cess act. a notification issued under section 3(4) of the cess act read with central excise rule 8(1) would achieve the object. the learned counsel's contention is that .....

Commissioner of Customs Vs. Metalman Pine Mfg. Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(91)ELT382Tri(Mum.)bai

..... view of the circumstances prevailing here, cannot be accepted as the standard for assessment under section 114(1) of the act.commerce international v. collector (supra) laid down that preference ought to be given to manufacturers invoice and the tribunal have in shyam antina electronics (p) ltd. v.collector (also supra), laid down that ..... the adjudicating authority.commerce international v. collector (supra) held that for the purpose of valuation under the customs act, the invoice issued by the seller may not be accepted as the correct, and invoice from the manufacturers would be the proper evidence. the tribunal have, in shyam antenna electronics (p) ltd. v. collector ( ..... /93shb, dated 5-7-1993, alleging undervaluation of the goods imported by respondent metalman pipes manufacturing co. ltd. and its liability to confiscation vide section 111(m) of the act, and also under section 111(d) of the act, on the ground that on appropriate valuation, the goods imported would exceed the value limit .....

Stp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(153)ELT198Tri(Mum.)bai

..... falling under chapter 53, 59 or 63 of the schedule to the central excise tariff act, 1985 from the payment of so much of the excise duty leviable thereon as is in excess of the duty payable on unprocessed jute manufactures used in the manufacture of jute products. the ld. d.r. contends that the report of the chief chemist is not ..... the knowledge of the department and no intention to evade payment of duty." 3. the contention of the assessee has no force in view of section 110 of the finance act, 2000, which authorises actions taken for recovery during the period 17-11-1980 to may, 2000. we, therefore, hold that the demand is sustainable, uphold the impugned ..... decision in the case of rainbow industries v. cce, vadodara [1994 (74) e.l.t. 3 (s.c.)] holding that "once the department accepted the price list, acted upon it and the goods were cleared with the knowledge of the department, then in absence of any amendment in law or judicial pronouncement, the reclassification should be effective from .....

Vikram Ispat Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the excise duty for the time being leviable or a like article if produced or manufactured in india. the duty of excise @ of rs. 1/- per metric tone which is leviable as cess under the iron ore mines and manganese ore mines labour welfare cess act, 1976 (act no. 55 of 1976) also becomes leviable as additional duty on imported goods. & after hearing the ..... india. such duty is leviable not withstanding whether such goods are produced or manufactured in india or not this is clear from the decision of cegat, special bench, new delhi in the case of the collector of customs v. birla jute industries ltd 1992 (61) e.l.t. 100 (tribunal) . incidentally as was stated in kalyanni stores v. state of orissa, air .....

Pudumjee Pulp and Paper Mills Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of investigation, statements of various persons, including the general manager, director of the company, were also recorded as regards the manufacturing process of the paper, importation of the pulp and the maintenance of the accounts, etc.further, during the course of ..... in order to guard against manipulation and to obviate grant of the exemption to the paper which contains no bagasse, jute stalk, cereal straw pulp, or less than the prescribed minimum, the factory officers will necessarily have to familiarize themselves ..... under the provisions of rule 173q(1) of central excise rules, 1944 read with section 11ac of the central excise act, 1944.further, land, building, plant and machinery of the said appellants has been confiscated with an option to them ..... revenue. the appellants have contended that such excess was on account of cess, which was deposited with the revenue. the commissioner has over looked the figures of cess, which were recorded in rg-12 records and has erroneously confirmed the .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... no. 53/97-cus. stands satisfied and benefit of the exemption under notification no. 53/97-cus. is admissible. this is because definition of manufacture given in section 2(f) of central excise act is not relevant for the purposes of para 7 of customs notification no. 53/97. in fact, customs notification refers to import and export ..... to retail. cce v. panchsheel soap factory held that stickers indicating mrp & importers' name with a view to comply with weight & measures act and not to make the product marketable would not amount to manufacture. the board circular no. 567/13/2001 dtd. 16-5-2001 is in context of stamping/affixing of stickers on the imported medicine ..... the customs charge:steel authority of india ltd. v. cc also refer to section 149 of the customs act which prohibits amendment of bill of entry after the imported goods have been allowed to be cleared for home consumption. manufacturing process was indeed carried out on imported ascorbic acid - fcc grade iv and 345 tmba. 1.1 the .....

A.R. Gupta, BipIn Gupta, PravIn Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC413

..... notification provides specifically that the grant of exemption to the goods is subject to various conditions, one among which is that the exempted goods should be used in the manufacture of materials to be exported. therefore the preliminary contention relating to the validity of the notice is not acceptable.8. we will now consider the contention relating to ..... persons in question does not bear out the contention of the counsel for these appellants that they have invoked the extended period contained in section 28 of the act. in point of fact these notices did not cite the provision of section 28 at all. they demanded duty on the ground by invoking the provision of ..... and 9.3.1992. all these notices invoked the extended period of limitation contained in proviso under sub-section (1) of section 28. as section 28 of the act, stood at the relevant time, a notice invoking the extended period of limitation only has been signed by the commissioner. there is therefore no basis for demanding duty. .....

Patel Engineering Ltd. and Others Vs. Commissioner of Customs (import) ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 2000 (126) e.l.t. 1072 which had held that the benefit of the notifications could not be denied in respect of goods which were intended for use for manufacture of the final product but could not be so used due shortage or leakage. the notifications relied upon in the decision in national organic chemical indus. ltd. (supra) ..... exemption notification at the time of import, whereas violation of the post-import condition would enable the customs authorities to take action under section 111(o) of the customs act, 1962. 9. there is yet another example of an exemption under epcg scheme vide notification no. 49/2000-cus., dated 27-4-2000. here again, there is ..... was denied, demand of duty was confirmed. the paver finisher was confiscated allowed to be redeemed on payment of redemption fine and penalty under section 112a of the customs act, 1962 was also imposed. the said order is in challenge before us. 4. shri sridharan, ld. counsel appeared on behalf of the appellant before us and contended as .....

Surface Graphics Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(119)ELT622Tri(Mum.)bai

..... or profit sharing or financial flow back. if the combination of circumstances create a pattern indicative of the clearances from the plurality of units being made by 'a manufacturer' clubbing is warranted".17. the case therefore requires examination from this angle. the finding of financial flow back based on loans stated to have been given has already ..... the commissioner has gone into the project report made to the bank and made inferences, which were not justified. he has also relied on the lack of facilities for manufacture of cartons by trinova.3. the departmental representative emphasises the various reasons in the commissioner's order, which he says, clearly establishes that s.m.shetty and h. ..... lead to the conclusion that classic was a dummy or even that the two are related.it is no means a strange or uncommon practice for one company to act as a guarantor for loans to be used for another, even though they may not be the one and the same or even related, financially or otherwise.13 .....

Bil Metal Works Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(75)ECC102

..... -47/brd/95 dated 30.3.95 praying for setting aside the same.1. the brief facts of the case are appellant manufactures auto parts falling under sub-heading no. 8708.00 of tariff act, holding l-4 licence no. 23/aog/79 of central excise. on 22.7.91 the central excise officers of range ..... to it, as per reply to show cause notice, written submissions, appeal memorandum and synopsis and arguments, is that "they manufacture mainly of deep drawn pressed motor vehicle parts for supply to original equipment manufacturers, and parts are fabricated as per the customer's requirement and are supplied to them as per their despatch schedule. customers ..... headquarters office of central excise and detained by superintendent, central excise (preventive) headquarters, baroda for further investigation after recording the statement under section 14 of central excise act of the above tempo driver on 23.7.91, after physical verification of goods loaded in the tempo, panchanama was drawn in the presence of ph. patel, .....