Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(25)ELT327TriDel
..... two days as they happened to be holidays and so when the question of actual despatch on 11-10-1982 arose there was evidently a hesitation as to whether it may be issued on that date (as it was the appointed date under the act) and therefore, the secretary had to be consulted who directed the issue.the secretary had evidently given the direction as he himself was satisfied that the proceeding having been validly initiated on 8-10-1982, there was ..... shri ohri further contended that the assessment on the import of 66,701 bales had been properly done under section 15 of the customs act, with reference to the relevant tariff and the exemption under the order dated 31-3-1975 and thereafter the collector had no power of review thereof except on ..... bajaj, deputy secretary, ministry of commerce on the above subject and to say that in exercise of the power conferred by subsection(2) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby exempts, 1,20,354 (one lakh twenty thousand and three hundred and fifty four) bales of pakistani cotton as ..... out that the delhi high court rejected the said contention, pointing out that the decision in air 1970 sc 1950 dealt with a case where orders had been issued under rule 8(1) of the central excise rules which would be in pari materia with the provisions of section 25(1) of the customs act but not similar to orders issued under section 25(2) of the customs act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(13)ECC145
..... this behalf whether for consumption, export or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon has been paid at such place and in such manner as is prescribed in these rules or as the collector may require and except on presentation of an application in the proper form and on obtaining the permission of the proper officer on the form : provided that such goods may be deposited without ..... (1) payment of duty shall not be required in respect of excisable goods made in a factory until they are about to be issued out of the place or premises specified under rule 9 or are about to be removed from a store-room or other place of storage approved by the collector under rule 47; provided that the manufacturer shall on demand pay the duty leviable on any goods which are not accounted for in the manner specifically provided in these ..... that the hon'ble allahabad high court in the case of oudh sugar mills : 1982 (10) elt 937 as to how the rules should be interpreted has observed as under : "in our view rule 9 of central excise rules puts a bar on the removal of excisable goods from the place where the same are produced or manufactured unless duty is paid. ..... goods are covered by an exemption notification, there is no provision under the central act or rules which permit the removal of the goods from the place of storage without payment ..... a rule which is framed to carry out the purpose of an act cannot be read or go to the extent of frustrating .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC49
..... that so far as such departmental authorities, as also this tribunal, they can exercise their powers only with reference to the provisions of the acts or rules thereunder and they could not ignore the said provisions and proceed to grant relief without reference to the restrictive provisions, including limitation, under the ..... limitation act, treating the claim as arising for recovery of money paid under mistake of law and hence governed by section 72 of the ..... far as this tribunal is concerned, which functions under the provisions of central excises and salt act, the refund claim will have to be dealt with and disposed of (as had been done by the lower authorities) with reference to the period of limitation prescribed under the act (or the earlier rule 11 of the central excise rules) and that this tribunal cannot press into service the period of limitation prescribed under the ..... shri gulati's contention is that the provisions of rule 11 of the central excise rules or section 11b of the central excises and salt act or section 27 of the customs act (for applications for refund) would apply only when the refund was with reference of duty and that where money had been collected, though as duty, without .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT386TriDel
..... act, and in the absence of penal provisions under the additional duties act, mere liability to duty alone cannot carry with it a liability to penalty as any ..... of the petitioners was that invoking of the penal provisions of the central excise rules by the respondents under the show cause notices was illegal and void and unconstitutional as under section 3 of the additional duties act, the only provisions of the central excises act and rules made thereunder apply in relation to the levy and collection of additional duty of excise under the additional duties act which pertains to levy and collection of duties of excise under its ..... , 173d, 173f, 173g, 209 and 226 read with rules 52a and 53 was alleged in the show cause notices and the high court dealt with the aspect of contravention of various rules while coming to its conclusion that the respondents had no jurisdiction to resort to penalty proceedings or forfeiture of goods provided under the central excise rules for alleged default under the central excises act or rules insofar as these provisions are made applicable by virtue of section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(79)LC425Tri(Delhi)
..... not be rejected for the period prior to the date of the notification only on the sole ground that the procedure as specified in chapter 10 of the central excise rules had not been followed if the manufacturer could satisfy the proper officer otherwise that the goods had been used in the manufacture of specified products. ..... by the scheme of retrospective exemption under the central duties of excise & (retrospective exemption) act, 1986 and that it was not possible to comply with the procedure specified in chapter 10 of the central excise rules, 1944 with regard to the clearances already made prior to the date of the exemption ..... retrospective effect, it was not possible for the manufacturer to comply with the procedure specified in chapter 10 of the central excise rules, 1944 during the period prior to the issuance of this notification no.367/86-ce dated 29.7.1986. ..... we find that under the central duties of excise & customs act, 1985, it was provided that the various notifications issued from 3.3.1986 to ..... of switch over from the old central excise tariff based on the first schedule to the central excises & salt act, 1944, to the new tariff based on the central excise tariff act, 1985, a number of changes were effected. ..... 18 or 19 of the schedule to the central excise tariff act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon as specified in the said schedule: (1) cocoa and cocoa preparations, falling within chapter 18 of the said schedule (2) preparations of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC261Tri(Delhi)
..... product (supra) is very relevant as the hon'ble bombay high court in that case dealing with an identical product answered the question of the term 'manufacture' as defined in clause 17 of section 2 of bombay sales tax act, and held that it is not sufficient for an activity to amount to "manufacture" for the goods purchased to be sold under a different label or trade name even if that label or trade name is known as separate ..... process : "(i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production and manufacture of excisable goods ..... he again relied on the said bombay high court judgment rendered in the bombay sales tax act and drew attention to the definition of the term 'manufacture' under the said act and stated that there is no difference between the definition and the said term in both the legislation and therefore there was no reason for the authorities to have rejected ..... product would attract nil rate of duty as prescribed under the said notification provided the duty has been paid on the inputs used in its manufacture and no modvat credit under rule 57a had been availed.3. ..... previously approved provisionally under rule 9b of central excise rules, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(75)ECC826
..... tried to substantiate their contention that the goods as cleared by them from their factory were classifiable under chapter 52 of the tariff act only and that they are not classifiable under heading 59.09. ..... show cause notices were issued demanding huge amounts by way of differential duty and penalties for violation of the provisions of the cental excise act, 1944 and the rules framed thereunder. ..... in view of this specific provision of the central excise act, the adjudicating authority was clearly in error in classifying the goods based on the subsequent use to which it was put by the ..... chapter 59 of the central excise tariff act deals with: "impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial ..... section xi of the central excise tariff act, 1985 relates to textiles and textile ..... those goods without paying any duty on the belief that they fall under chapter 52 of the cental excise tariff act and so not liable to duty. ..... the fabrics at the time of removal of the goods is to be assessed for the purpose of levying duty under the central excise act. ..... took the view that tarpaulin made from cotton fabrics continued to be classifiable as cotton fabric under item 19 of the then existing central excise tariff act. ..... by processing cotton fabrics were sought to be classified under chapter 59 of the central excise tariff act. ..... up the stand that the goods manufactured are classifiable under heading 59.09 or 59.11 of the cental excise tariff act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(84)ECC284
..... was whether a manufacturer who has exercised his option to make payment based on capacity under sub-rule (3) of rule 96zo of the central excise rules, 1944 may make an application for determining the actual production under section 3a(4) of the act; that the supreme court has held in venus casting case that manufacturers who have not opted for rule 96zo(3) would be covered by section 3a(4); that as the appellants have not opted for the special procedure ..... " it is the case of the appellants that they have never opted for payment of duty under rule 96zo(3) of the central excise rules, 1944 at all and have always worked under rule 96zo(1) and as such they are entitled to get their production redetermined under the provisions of sub-section (4) of section 3 a of the central excise act which reads as under: (4) where an assessee claims that the actual production of notified goods in his factory is lowerthan the production determined ..... it has been held by the supreme court in the said judgment as under: the scheme contained in section 3a(4) of the act and rule 96zo(3) or rule 96zp(3) of the excise rules are two alternative procedures to be adopted at the option of the assessee. .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Reported in : (2006)(91)SLJ238CAT
..... one has regard to the above, applying the aforesaid ratio in the present case what has been acquired by the applicants on deletion of qualifying examination in the recruitment rules of 2004 and till it is amended by an explanatory memorandum in march 2005 a mere hope or expectation of getting the benefit of consideration for promotion without qualifying the ..... raised is that the respondents have taken undue haste after promulgation of the amended rules in march, 2003 to hold the dpc and promote the incumbents, which act of the respondents shows a favoritism to a class depriving the vested rights of the applicants.undue haste is not by itself illegal unless shown to be mala fide.after promulgation of the amended rules in 2005, the promotions are being withheld and qualified persons are available in the ..... justifying the fee levied by them the board contended that it had to render multifaceted and multitude of services contemplated under section 11(2) of the act which included the following mandatory duties under the act: 11(2): (a) regulating the business in stock exchanges and any other securities markets; (b) registering and regulating the working of stockbrokers, sub-brokers, share-transfer agents, banks to an issue, trustees of trust deeds, registrars to an ..... however, as the persons belonging to 1972 batch and having been promoted as deputy commissioner in 1982, and also having been given non-functional selection grade since october, 1987, there is no doubt that he continues to be .....
Tag this Judgment!Court : Delhi
Reported in : AIR1967Delhi153
..... when examined in the light of the statutory provisions, namely section 74c of the indian railways act and of the various decisions mentioned above, the position that first emerges is this. ..... it is no doubt true that in cases to which section 74c of the railways act applies the burden of proving misconduct or negligence is on the plaintiff , but it is equally true that with respect to the facts within its special knowledge the railway administration should call all the material witnesses to prove ..... it is the common case of the parties that having regard to the date of booking this case has to be decided in the light of the provisions contained in the act, after its amendment by act 56 of 1949 and before section 74c etc. ..... on the toher hand in cases nto covered by section 74d the obligation arises at the litigious stage and the railway administration must under section 106 of the indian evidence act prove the facts within its special knowledge. ..... even if there be no such obligation under the railways act to make a disclosure, the railway administration is nto completely absolved from proving facts especially within its knowledge. ..... (3) before 1949 the indian railways act had provided for various risk ntoes under which the goods could be booked but by act 56 of 1949 sections 74c, 74d and some toher sections were introduced which were again deleted in 1961. ..... this duty is cast under section 106 of the evidence act,. .....
Tag this Judgment!