Judgment Search Results Home > Cases Phrase: mulki rules act 1972 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 570 results (0.147 seconds)

Shri Dudhganga - Vedganga Vs. Collectors of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)LC252Tri(Mum.)bai

..... the sugar factories have contended that such a bond is not enforceable as it is opposed to the provisions of the act as well as rules which clearly envisage remission of duty in regard to the goods which were lost or destroyed or become unfit for marketing due to natural causes. ..... in order to examine the liability of the sugar factories to pay excise duty on the molasses lost or deteriorated due to natural causes, it is necessary to refer to the provisions of the act and the rules.section 3 of the act provides for levy and collection of duty of excise on excisable goods produced or manufactured in india. ..... (vi)as regards the department's appeal the learned advocates contended the scheme of central excise act and rules, particularly rules 49, 160 and 223-a clearly envisages that no duty is leviable in respect of the goods which were destroyed or became unsuitable for marketing due to natural causes. ..... in support of this contention, it was urged that section 5(1) of the central excise act (hereinafter referred to as "the act") empowered the central government to make rules providing for a remission of duty leviable on excisable goods which due to any natural causes are found to be deficient in quantity. ..... (iv) though the duties attracted the moment goods are produced or manufactured under the scheme of the act and the rules, the duty became payable only when it was about to be removed. .....

Gira Enterprises Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from the case dealt in eicher tractors (supra).moreover, the decision of the three member bench of the hon'ble supreme court in the case of rajkumar knitting mills (supra) interpreting section 14(1) of the customs act, 1962 is binding on us in view of the fact that the relevant words of section 14(1) have not undergone any change and there is no contrary decision of any larger bench of the hon'ble supreme court. ..... the other hand, where the declared value is ridiculously low and does not correspond to the ordinary competitive price in international trade, then the other methods of valuation under the rules are to be used to arrive at the customs value as has been done in this case adopting the lowest of the values of comparable contemporaneous imports.7. ..... collector of customs has approved valuation on the basis of value of comparable imports under rule 5 of the customs valuation rules, 1988 holding that transaction value in terms of rule 4 ought to be consistent with the provision of section 14(1) of the customs act, 1962.in chandni international v. ..... section 14(1) of the customs act, 1962 (which is incidentally in line with article vii of gatt and article vii in annex i to gatt, to which india is a signatory) requires customs valuation to correspond to ordinary competitive price in international trade.transaction value method is one of the methods of valuation under the customs valuation rules, 1988 (which follows the agreement to implement the said article vii of gatt) .....

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(30)LC491Tri(Mum.)bai

..... (2) any action or thing taken or done or purporting to have been taken or done before the 20th day of february, 1982, under the central excises act and the central excises rules, 1944 shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if the amendments referred to in sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything ..... from the aforesaid position, it is clear that sec 51 of the finance act is intended to give retrospective effect for amendments made in rules 9 and 49 of the rules and sub-sec. ..... all the same, we observe that section 51 of the finance act is intended to validate levies and also to enable recoveries of duties not having been paid in respect of captively consumed goods prior to the amendments of rules 9 and 49 of the rules. ..... 11a of cesa because section 51(2)(d) of the finance act is only in respect of recoveries to be effected prior to the amendment of rule 9 and 49 of the central excise rules on 20-2-82. ..... referred to the arguments of the textile mills before the supreme court and also before the special bench 'd' of cegat, where they have pleaded that notices are required to be issued under sec 51 of the finance act, since the cause of action for issuing demands accrued after the amendment of rules 9 and 49 of the central excise rules. .....

Karolia Textile Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(73)ECC532

..... making entry in statutory registers (form iv) (raw material account) and lot register; (iv) not maintained statutory records like form iv register, lot register, rgi register properly, and thereby contravened under rule 173(f), under rule 9(1), rule 173-b, read with rule 173c, rule 173-g(2), read with rule 173-g(4) read with rule 53 and rule 226 of central excise rules 1944 rendering themselves liable for penal action and rendering the seized goods/vehicle liable for confiscation under ..... in the appeal memorandum, it is urged that imposition of penalty and fine is not supported by any provision of law under goods of special importance act, 1957, on mmf on which additional excise duty is collected, and it is liable to set aside in view of in the case of pioneer silk mills v.government of india and ors. ..... 26,999 paid by mills, as leviable on seized 180 pieces under rule 9(2) of central excise rules; (iii) demand and recover from the mills duty of excise under rule 9(2) read with proviso to section 11a(i) of central excise act. ..... mills, 2 directors and owner of the tempo to show cause why (i) 594 pieces of processed and semi-processed mmf, unaccounted in rgi, and removed clandestinely in tempo and tempo no.grv 5344 should not be confiscated under rule 173q(i) and section 115(2) of customs act read with notification no. .....

Reliance Industries Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT344Tri(Mum.)bai

..... cannot be approved or resorted.all charges, costs, as incurred, are being found in this case are found to be covered by the terms used in rule 9 (2)(b), therefore they cannot be added over and above the 1% which already stands added to determine the assessable value under section 14 of the customs act, 1962 read with valuation rules, after the substitution with effect from 5.7.1990.in this view of the finding, it is not necessary to go into the challenge of computation of each ..... . "9 (2) for the purpose of sub-section (1) and sub-section 1 (a) of section 14 of the customs act, 1962 (52 of 1962) and the rules, the value of the imported goods shall be the value of such goods, for delivery at the time4 and place of import and shall include - (2) the cost of transport of imported goods to the place of importation; once the ..... the above said expenses incurred with respect to the goods imported vide these provisionally assessed bills of entry and mentioned hereinabove were considered, as per provisions of section 14 of the customs act, 1962 read with rules 3, 4 and 9 of the valuations rules, 1988, as to be added for finalisation of the assessable value. .....

Reliance Industries Ltd. and ors. Vs. Commissioners of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(95)ECC180

..... the hold of a ship or a barge, or to landmass, cannot be a cost on transport of the goods from a 'foreign port of export' to the 'port of import in india', "9 (2) for the purpose of sub-section (1) and sub-section 1 (a) of section 14 of the customs act, 1962 (52 of 1962) and the rules, the value of the imported goods shall be the value of such goods, for delivery at the time and place of import and shall include-- (2) the cost of transport of imported goods to the place of ..... . all charges, costs, as incurred, are being found in this case are found to be covered by the terms used in rule 9(2)(b), therefore they cannot be added over the above the 1% which already stands added to determine the assessable value under section 14 of the customs act, 1962 read with valuation rules, after the substitution with effect from 5.7.1990 ..... the above-said expenses incurred with respect to the goods imported vide these provisionally assessed bills of entry and mentioned hereinabove were considered, as per provisions of section 14 of the customs act, 1962 read with rules 3, 4 and 9 of the valuations rules, 1988, as to be added for finalisation of the assessable value. .....

B.K. Paper Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)(68)ELT452Tri(Mum.)bai

..... there is no warrant to presume the meaning of 'machinery' by the company it keeps, when the meaning of the term is otherwise clear and is viewed in the context of the above discussions based on the objective behind the explanation to rule 57a, for excluding items of equipment used for processing or producing the goods.7(6) the east regional bench have also relied upon certain other decisions to hold that any article used in a machine to make it functional is ..... rewinding of paper if it is delivered to the consumer in rolls and would come within the purview of the expression 'any process incidental or ancillary to the completion of manufactured product' used in the definition of the term 'manufacture' in section 2(f) of the act and for the same reason paper core would also be constituent part of paper and would thus fall within the term component part used in the notification, in so far as manufacture of paper in rolls is concerned. ..... .6(7) we are unable to agree with the east regional bench that since felt and wire net are not figuring in the machinery chapters of the central excise tariff, they would not be hit by the explanation to rule 57a.7(1) another consideration which prompted the east regional bench to revise their earlier stand is that parts of machine are not sepcifically covered by the exclusion clause. .....

The Jamshri Ranjitsinghji Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(102)ECC145

..... resolving the difference:- whether the present case cannot be treated as one of provisional assessment and issue of show cause notice was necessary, and since no notice under section 11a of the central excise act, 1944 was issued to the appellants for recovery of the duty confirmed, the impugned order is required to be set aside and the appeal allowed, as proposed by member (judicial) whether the ..... that the observation made by the larger bench of the five members, that there should be material on record to show that the procedure laid down in rule 9b was followed for the purpose of showing that the assessments are provisional, cannot hold good in the case of payment of duty affected pending finalization of ..... cases, in our view, in the light of the observation in j k cotton spinning and weaving mills it would be appropriate to direct that in cases where notices under section 11-a of the act have been served and the claims are raised within a period of six months from the relevant date, the revenue would be entitled to realise the dues. ..... court has discussed all possible eventualities in this matter and directed that in cases where the notice under section 11a of the act have been served and claims were raised within the period of six months from the relevant date, the revenue will be ..... by notification 22/82 dated 20/02/1982 rules 9 and 49 of the central excise rules were amended with retrospective effect by the finance act requiring payment of duty even on captively consumed yarn. .....

Syrian Arab Airlines Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(133)ELT625Tri(Mum.)bai

..... counsel appearing along with shri rajesh shah, advocate submitted that the issue of refund should be governed under the indian contract act, where it is the liability of a person who has wrongly received any amount to return it to the person who gave the amount.3. ..... the supreme court held as under : - "but in making claims for refund before the departmental authority, an assessee is bound within four corners of the statute and the period of limitation prescribed in the central excise act and the rules framed there-under must be adhered to. ..... the assistant collector held that in terms of the relevant rules, the application for refund had to be made before expiry of six months from the date of payment of the tax in respect of which the refund was claimed. ..... the issue whether the limitation prescribed under the parent act would apply where the tax was collected wrongly, has been the subject matter of litigation. ..... the authorities functioning under the act are bound by the provisions of the act".4. .....

Kopergaon Ssk Ltd., Mula Ssk Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT343Tri(Mum.)bai

..... alternatively the price should be determined in accordance with the rule 6(b)(ii) holding that price at which wmdc purchased these goods were not valid price. ..... in the absence of a statutory instrument under which it has been made, that recommendation cannot be taken note of for the purpose of determination of value under the central excise act.5. .....