Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... case of 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 not levied ..... 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), and renumbered as section 12e w.e.f. 20.9.1991 vide notf. 30/91 ce (n.t.) dt. 19.9.91 by ..... collector, 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, collusion .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... it is apparent that the definitions, as contained in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no. 2) act, 1980, and since the term 'additional collector' was not introduced in this chapter nor had 'collector' been originally defined, there was no occasion to ..... effect only in such modified form or be of no effect, as the case may be." [repealed vide section 2 and schedule of the repealing and amendment act, 1947 (act no. 11 of 1948). "38. publication of rules and notifications and laying of rules before parliament.-(1) all rules made and notifications issued under this ..... first appeal was provided to the appellate collector, and no second appeal but only a revision. it is only by virtue of finance (no. 2) act, 1980 that the provisions of the act were amended so as to provide an entirely different set of forum for appeals, and for the first time, two stages of appeals were created, in certain .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(86)ELT571TriDel
..... view of this situation, we have to keep the above aspects in mind while attempting to apply the tribunal's orders or courts' judgments passed with reference to pre-amendment act or the older schedule.16. in the present case, chapter 26 contains note 3 which reads as follows:- "3. heading no. 26.20 applies only to ash ..... if any, due to the appellants.10. with due respects to my learned colleagues, my views and orders are as follows :- 11. i observe that the amendment of the central excises act and the introduction of new tariff has made a substantial difference in many areas including those relating to 'manufacture' and 'goods'.12. the definition of manufacture as ..... the central excise rules, 1944. classification lists claiming nil duty exemption on these three items in terms of notification no. 19/88, dated 1-3-1988 as amended, were filed by the appellants. the said notification stipulated that goods falling under chapter 26 of the schedule may be cleared at nil rate of duty provided that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC654Tri(Delhi)
..... rules, 1989 reads as follows :-"126. prototype of every motor vehicle to be subject to test - on and from the date of commencement of central motor vehicles (amendment) rules, 1993, every manufacturer of motor vehicles other than trailers and semi-trailers shall submit the prototype of the vehicle to be manufactured . by him for test ..... -rickshaw was designed for seating capacity of six passengers plus one driver. the appellant has also produced copies of registration certificates issued by authorities under motor vehicles act in different states, in respect of three-wheeler vehicles of which the chassis was produced by the appellant, to show that the authorities have granted registration to ..... , and such other agencies as may be specified by the central government for granting a certificate by that agency as to the compliance of provisions of the act and these rules." 7. it is the case of the appellant that the certificate dated 24-5-2000 issued by arai, pune to the appellant accompanied by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)7STR673
..... supreme court in laghu udyog bharati has been replaced and that decision has ceased to be relevant for the purposes of construing the provisions of the act as amended by the finance act, 2000 and 2003. therefore, the reliance on behalf the appellant on the earlier decision of the supreme court in laghu udyog bharati case (supra) ..... the decision in laghu udyog bharati was replaced and the said decision had ceased to be relevant for the purposes of construing the provisions of the act, as amended by the finance act, 2000. therefore, reliance placed on behalf of the respondents on the earlier decision of the hon'ble supreme court in laghu udyog bharati and ..... from the receiver even though he may be liable by virtue of the validating law. he submitted that only the actions and proceedings initiated before the amendment of finance act, 2000 may be proceeded with and no fresh proceedings can be initiated under the validating provisions because, section 117 protected and validated any action taken .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(61)ELT100TriDel
..... of its value. in this case the imported item is textile machinery. the import of it is regulated by textile committee under the textile committee (amendment) act, 1963.this legislation authorises collection of cess also and the textile committee is empowered to collect and it has its recovery machinery.the revenue in these ..... of the textile cess not to collect as duty of excise, as could be gathered from the object structure, scheme and provision of the textile committee (amendment) act, 1963. he pointed out that this legislation is self-contained with its own administrative recovery machinery and a separate provision for recovery and adjudication proceedings before its ..... of six months, the department discovered that cess duty of 0.05% on landing cost of the goods leviable under section 5a of the textile committee (amendment) act, 1963 and cess rules, 1975, had not been collected and hence demand notices were issued calling upon them for making the payment of respective amounts under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(119)ELT224TriDel
..... , shri sanjeev srivastava, departmental representative submitted that after the legislative dictum as contained in section 8 of the central excises & salt (amendment) act, 1985 (hereinafter referred to as the 'amendment act of 1985') the proceedings pending before the asstt. collector of central excise or any officer lower in rank, stood transferred to the ..... the whole process of the administration of justice will get disturbed. the legislative, intention will stand completely frustrated.10. under section 8 of the amending act of 1985, it was made clear that pending proceedings stood transferred from the asstt. collector of central excise to the collector of central excise.a ..... central excise was competent to determine the amount of duty of excise due from such person.these provisions were amended by an act of parliament - amendment act of 1985 - enacted on 27-12-1985. the amended provisions provided that the show cause notice in regard to duty of excise evaded by reason of suppression of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(88)ECC239
..... v. umesh dhaimode, 1998 (98) elt 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11.5.2001. on the other hand, the learned dr would contend that when a specific power given under the statute was ..... v.income tax officer ernakulam, air 1981 sc 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment of 52(2). ..... from the date on which it is filed." under the notes on clauses the following is the note given against the clause 122:- "clause 122 seeks to amend section 35-a of the central excise act so as to,- (i) provide that where it is possible, the commissioner (appeals) shall decide every appeal within a period of six months of its .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC396Tri(Delhi)
..... dhaimode - 1998 (98) e.l.t. 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11-5-2001. on the other hand, the learned dr would contend that when a specific power given under the statute was ..... from the date on which it is filed'." under the notes on clauses the following is the note given against the clause 122:- "clause 122 seeks to amend section 35a of the central excise act so as to, - (i) provide that where it is possible, the commissioner (appeals) shall decide every appeal within a period of six months of its ..... it would be against the legislature's intention. in support of the above contention he placed reliance on notes on clauses on the amendment to section 35a of the central excise act and 128a of the customs act in the finance bill of 2001. he submits that the notes on clauses would clearly show that the legislature intended to take away .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC880DTri(Delhi)
..... them was natural mineral fertiliser not chemically treated, was not relevant because according to the specifications as given in the fertilizer (control) order, 1957 and amendment order of 1970, which laid down certain specifications, chemical treatment was not a necessary requirement in order to qualify for being classified as fertilizer. he also ..... of enforcement, new delhi], supporting their contention that unless there was a saving clause while bringing about an amendment in the rule, section 6 of the general clauses act could not be invoked to protect action under the amended or repealed rules. they thus prayed that entire demand be quashed, and that, in any case, ..... repeal" is expressly used." 35. section 37 of the central excises and salt act, 1944 does neither expressly nor implicitly empower the central government to make rules with retrospective effect. hence we cannot give any retrospective effect to the amended rules wherein the period was revised to 6 months.thus even after 6-8 .....
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