Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)LC218Tri(Delhi)
..... in the said case, the honourable supreme court examined the effect of section 3(3) of the additional duties of excise (goods of special importance) act, 1957.sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 reads as follows: "(3) the provisions of the central excises and salt act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and ..... (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 excise act and the central excise 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 ..... therefore, she has argued, the central excise duty referred to in rules 9 and 49 and section 51 of the finance act, 1982 covers basic excise duty, special excise duty and the additional excise duty.referring to sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, she has argued that this sub-section incorporates the central excises and salt act and central excise rules, 1944 in this additional duties of excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, 38[as if for the words "central excise ..... been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty by such person or his agent, the provisions of this sub-section shall have effect, as if for the words "six months ..... out of india; (a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid (a) where under the rules made under this act a monthly return, showing particulars of the duty paid on the excisable goods removed during the month to which the said return relates, is to be filed by a manufacturer or producer ..... out of india; (a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid (a) where under the rules made under this act a monthly return, showing particulars of the duty paid on the excisable goods removed during the months to which the said return relates, is to be filed by a manufacturer or producer .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(111)ELT762TriDel
..... jdr submitted that as per section 4(4)(d)(ii) of the central excise act only duties of excise, sales tax and "other taxes" if any payable, are to be excluded from the assessable value. ..... counsel submitted that the commissioner (appeals) had, therefore, rightly held that the administrative charges were to be deemed to be included within the expression of 'other taxes' in section 4(4)(d)(ii) of the act and therefore, not to be included in the assessable value.4. ..... further, as per rule 23 of the u.p. ..... sheera niyantran adhiniyam, 1964 which is an act passed by the u.p. ..... import is also included in the definitions in article 366.accordingly he held that administrative charges paid by the appellants under the said ad-hiniyam is not liable to be included in the assessable value in terms of section 4(4) (d) of the central excise act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(71)ECC97
..... a taxing authority will not ordinarily impose such a duty because it is much more convenient administratively to collect the duty (as in the case of most of the indian excise act) when the commodity leaves the factory for the first time and also because the duty is intended to be an indirect duty which the manufacturer or producer is to pass, on to the ultimate consumer which he could not do if the ..... " says livingstone hall, "no longer applies to all penal statutes, if indeed it was ever of such widespread application; this has often been recognised, in (united states) where the rule has been abrogated, and where this argument is still made, it has been limited to few statutes carrying punishments believed by the courts to be disproportionately severe as compared with acts sought to be punished; livingstone hall - strict and liberal construction of penal statutes, harvard law review (1934-35) p. ..... in that case a notice issued under rule 10 called upon the petitioner to pay duty for the period 7-1-1972 onwards. ..... 121 (bombay), wherein the assessee had been called upon to pay duty under the then rule 10 of the rules for the period 7-1-1972 onwards. ..... of india ltd - air 1972 sc 2563 as embracing within it the process of assessment and also the imposition of tax. ..... the first reason is that in that case the show cause only called upon the petitioner to pay duty for the period 7-1-1972 onwards. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC225Tri(Delhi)
..... circular issued by the board is an administrative circular and is meant for administrative convenience as under the provisions of section 11a(1) of the central excise act, a central excise officer is empowered to issue the show cause notice; that this has been mentioned by the apex court in cce, new delhi ..... of the central excise act, rule 96zp of the central excise rules and hot re-rolling steel mills annual capacity determination rules, 1997 talk of determination of the capacity by the commissioner, preceded by a verification, that therefore, until that verification/determination, they are free to withdraw their option to work under the compounded levy scheme; that they had filed a declaration under rule 96zp(4); that they in ..... the provisions of contract act do not apply in respect of taxation statute.under section 3a of the central excise act they have to discharge their liability to pay duty in accordance with the provisions of section 3a of the act read with hot re-rolling mills annual capacity determination rules, 1997 and rule 96zp of the central excise rules, 1944, they ..... their letter dated 15-11-1997, withdrew their option of paying duty under the said section; that even then the verification was conducted by the department on 29-1-1998 and the commissioner determined their annual capacity of production on provisional basis on 18-2-1998 and final determination was ordered by the commissioner on 25-4-1998; that as per section 5 of the contract act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(87)ECC229
..... the learned counsel submitted that refixation of annual capacity under proviso 3 to sub-rule (3) of rule 962p is called for only in a case of change of machinery which brings about change in the installed capacity of production and not in a case of repair of machinery. ..... therefore, the original determination carried out by the commissioner was done according to the rules for determination of annual capacity and the instructions of the government on the subject. ..... it was discharging its central excise duty liability in terms of section 3 a of the central excise act based on the annual capacity of production determined by the jurisdictional commissioner of central excise in accordance with hot, re-rolling steel mills annual capacity determination rules, 1997. ..... this position had been accepted and annual capacity determined by the commissioner in terms of the rules in his order dated 16.10.1997. ..... had declared the relevant particulars of machinery installed in his factory and the same had been accepted and annual production capacity determined by the commissioner under hot re-rolling steel mills annual capacity determination rules. ..... this is a case of payment of duty at compounded rates in terms of section 3a of the central excise act. ..... the facts of the case are that the hot steel re-rolling mills are liable to pay duty on compounded levy basis in terms of section 3a of the central excise act. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1989)28ITD57(Delhi)
..... be said to have become due unless the process of adjudication has been gone into and the order has been passed by the authority in question in accordance with second schedule read with sub-rule (1) of rule 5a of the sugarcane (control) order, 1966.he also held that before a liability on the part of the assessee accrued, a right to receive payment must vest in the sugarcane grower and ..... the sugarcane (control) order, 1966 read with the provision contained in the second schedule.according to the reasoning adopted unless the liability for additional sugarcane price is worked out by a competent authority as provided in sub-rule (2) of rule 5a, it would not cause the accrual of liability.it has been stated in para 6 of the order: when a certain matter is to be determined by the process of adjudication, the amount in question cannot be ..... found due", the learned accountant member observed that this contemplated situations where nothing would also be payable towards additional cane price, that in any case the amount payable in terms of rule 5a would always be determined only after the expiry of the accounting period, which meant that the computation of the amount payable would have to wait till the accounting year came to ..... when he supplied less than 85 per cent of the sugarcane so agreed, if for the same supply he has not been subjected to any penalty by or under any central or state act or any rules or order made thereunder for his failure to supply 85 per cent of sugarcane so agreed. 8 ..... .....
Tag this Judgment!Court : Delhi
Reported in : 10(1974)DLT321
..... as reg irds the said charges, the petitioner submitted that the collection of prospecting charges was not authorised under the mines and minerals (regulation and development) act, 1957, or under the mineral concession rules 1960, and that was why the state government also never insisted or informed the petitioner about the deposit till october 9, 1972, when, for the first time, the petitioner received a letter no. ..... the argument of the learned counsel was that the fourth respondent filed the revision petition under rule 54 of the mineral concession rules, that the central government, in hearing the revision petition and passing an order under rule 55, acted in a quasi judicial capacity, and so it was incumbent upon it to hear the petitioner before deciding the revision petition, and that in-as-much as it did not do so, it contravened the principles of natural justice which apply in such a case, and ..... of the above decisions of the supreme court, it has to be regarded as well settled that the central government, in passing an order under rule 55 in a revision petition filed under rule 54 of the mineral concession rules, 1960, acts in a quasijudicial capacity, and that even if the central government, in deciding the revision acts in exercise of its administrative power, it has still to act justly and fairly and not arbitrarily, and has to give an oportunity to the person whose interest would be affected by its decision. .....
Tag this Judgment!Court : Delhi
Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)
..... scrap is brought into existence by a process of manufacture, the counsel for the respondent further sought to support this conclusion by urging that as parliament has itself included the item of 'waste and scrap' in schedule to the excises act and a presumption arises that manufacture is involved and that it was not permissible for the court to go behind it to find out whether any process of manufacture was involved because if parliament has included this item it ..... there has never been a case in which a challenge had been made and succeeded that though the parliament has specifically included a particular goods the brass scrap in item 26a(1b) in excise act, yet it should be held to be invalid on the ground that notwithstanding the understanding of parliament that brass scrap is a manufactured product, court should hold that it does not involve ..... . 34 dated 1-3-1981 issued under rule 8 of the central excise rules by which waste and scrap of copper, aluminum falling under items 23a and 27 of the schedule to the excise act have been 'exempted from the whole of the duty of excise livable subject to the condition that the said waste and scrap are used in the manufacture of copper, zinc within the factory of ..... . 1601/1972 decided on 31-5- ..... . : [1972]1scr940 where the plea of a successful bidder in an auction of foreign liquor was that at the time of auction it was represented to them that no sales tax would be livable but subsequently the sales tax was being .....
Tag this Judgment!Court : Delhi
Reported in : ILR1976Delhi28; [1976]38STC403(Delhi)
..... the offer or acceptance at the time when the transactions took place, that it could not be said that the assessce was a servant or agent carrying out the legislative mandate of the factories act and the rules, as he was dealing not with any property or attending merely to a master's interests and the canteen was the property of the asscssec in which he made specific bargains, that the relationship ..... contention before them was that the second necessary elemen', namely, mutual assent was lacking in the case before them, that the statute forces the asscssec to run a canteen, that under the factory- rules the a.ssessec had no choice in the conduct of the canteen or in fixing the prices or the persons who can be served in the canteen, and that in view of the decision of the ..... similarly, on the assessing authority passing an order, dated 15th march, 1972, in repect of the assessment year 1969-70 and an assessment order, dated 31st january, 1975, in respect of the assessment year 1970-71 including the receipts from the sales in the canteen in ..... of 1971, 350 of 1972, and 278 of 1975 ..... 1 of 1972 is the delhi cloth & general mills company limited which is a public limited company registered under the indian companies act, 1882, and has its registered ..... 251 of 1971, 350 of 1972 and 278 of 1975 in so far as they levied sales tax on the proceeds of the transactions in the ..... 251 of 1971, 350 of 1972, and 278 of 1975, and the ..... 350 of 1972 and 278 of 1975 respectively, praying that the ..... 1972 are ..... 1972 .....
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