Judgment Search Results Home > Cases Phrase: pass such orders as the tribunal thinks fit Sorted by: old Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 81 results (0.349 seconds)

Spasa Spares and Services Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... " therefore, the tribunal has authority and jurisdiction to pass such order as the tribunal thinks fit on the appeal before it. ..... section 254 (1) of the income tax act, 1961, authorities the appellate tribunal after giving both the parties to the appeal an opportunity of being heard" to pass such order thereon as it thinks fit. ..... sankar prasad mitra j, as the learned chief justice then was, observed as follows at page 948 of the report:- "the above decisions of the different high courts in india establish beyond doubt that the word thereon in section 33 (4) is restricted to the subject matter of the appeal before the tribunal and the subject mater of the appeal consist of the memorandum or grounds of appeal, the additional grounds, if any, allowed by the tribunal, and the ground, if any, urged by or on behalf of the respondent, the support the order under appeal. ..... cce, guntur reported in 1999 (106) elt 12 (sc) similar view was taken by the apex court holding that order of the tribunal proceeding upon a basis altogether different from that of the demand notice served upon assessee is not "moulding relief but making of new case which is not permissible. ..... in the absence of any legislative intent too express such an activity as activity of manufacture for the purpose of considering the resultant product as new product, the tribunal cannot on its own held that such an activity would bring into existence a new goods. .....

Commissioner of Central Excise Vs. Ultra Marine and Pigments Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2000)(70)ECC65

..... in this connection, we have perused section 129b of the customs act, which is extracted below: (1) the appellate tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the appellate tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.a plain reading thereof shows that any order under section 129b would be issued only ..... after hearing both sides on merits of the appeal. ..... advocate submits that a reference against final order of the tribunal can lie to the hon'ble high court in terms of section 130 of the customs act, 1962, only against an order of the tribunal passed under section 129b. .....

Collector of C. Ex. Vs. Shri Jawanmal Gishulal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1989)(24)LC325Tri(Chennai)

..... , or may refer the case back to adjudicating authority with such directions as he may think fit ..... own findings in the case of pukraj sowcar, wherein it was held that the charges under section 6(2) are proved, if the ornaments under seizure are not accounted for as per law; - (6) whether the finding of the tribunal that the collector (appeals) has no powers to pass orders as he deems fit in respect of the entire portion of the adjudication order, but has to confine himself only in respect of the issue appealed against, is correct in law, when he has empowered, in terms of section 80a(3) of the gold (control) act to pass such order as he thinks fit, modifying or annulling the decision or order appealed against .....

Sri Jayalakshmi Printing Mills Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(84)ECC739

..... we observe that the remand order has been passed by the tribunal after perusal of the earlier order-in-original and therefore, the adjudicating authority was duty bound to cause re-verification of the various documents listed by the defence to establish their case. ..... the commissioner ought to have known that in terms of section 34 of the ce act, 1944, whenever confiscation is adjudged under the act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. ..... however, we note that the question with regard to imposition of penalty in such case has been finally settled by the hon'ble supreme court against the revenue, on 16-4-2002 with the dismissal of the civil appeal nos. ..... ) wherein it was held that demand is not sustainable on the basis of seized grs when no enquiries were made from consignors and consignees but sufficient material produced by the assessee by way of certificate from them, supported by factum of payments made through bank drafts and in such situation the charge of clandestine removal made on surmises and presumptions without substantial evidence on record and without verification, is not sustainable and confiscation and penalty are required to be set aside.5. .....

Collector of Customs and Central Vs. Kasturi Paper, Foods and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1985)(22)ELT510Tri(Chennai)

..... -(1) the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter referred to as the board) may, of its own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been passed under this act or the rules made thereunder by a collector of central excise (not being a decision or order passed on appeal under section 35) for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit. ..... powers of board or collector of central excise to pass certain orders :(1) the board may, of its own motion, call for and examine the record of any proceeding in which a collector of central excise as an adjudicating authority has passed any decision or order under this act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order direct such collector to apply to the appellate tribunal for the determination of such points arising out of the decision or order as may be specified by the board in its order. ..... appeal under section 35b of the central excises and salt act, 1944 praying that in the circumstances stated therein, the tribunal will be pleased to set aside the order of the collector of central excise (appeals), madras, dated 10-7-1984 in no. ..... jagadeesan, advocate for the respondent, the tribunal makes the following order : 3. .....

Commissioner of Central Excise Vs. Fenner India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... therefore, the counsel prayed that all the order-in-appeals passed by the central excise (appeals), madurai are required to be sustained and the appeals filed by the revenue have to be rejected by applying the ratio of the tribunal judgments rendered to and relied upon by the respondent.5. ..... 131/2003-nb(b), dated 17.2.2003 wherein, also the assessee's contention of having issued the credit note already to the buyer and as such had borne the duty themselves was not accepted by the larger bench by relying on the judgment rendered by the tribunal in the case of sangam processors (bhilwara) ltd., vs. ..... by the larger bench and the claim for refund made by the appellant-assessee was declined by the larger bench and the appeal of the appellant-assessee was dismissed.the judgments referred by the authorised representative shri s.sivakumar, manager (excise) and in view of the judgment rendered by the larger bench, who have held that the doctrine of unjust enrichment would be applicable in such cases would have to prevail over the judgment rendered by single member bench as well as division bench.respectfully following the judgment rendered by the tribunal in the matter ..... (it did not think if fit to do so) it is equally necessary to bear in mind, as pointed out repeatedly by this court, that in economic and taxation sphere, large latitude would be allowed to the legislature. .....

Jawanmal Gishulal Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1988)(33)ELT724Tri(Chennai)

..... under section 80-a (3) of the act, the collector (appeals) has wide powers which would extend to confirming, modifying and annulling the decision or even to refer the case back to the adjudicating authority with such directions as he may think fit for a fresh adjudication or decision as the case may be, and therefore, this power of the appellate authority being wide and comprehensive will enable him to remit the issue to the original authority in regard to exoneration of the appellant for a charge under section ..... review in terms of section 82(2) of the act.under section 82(2) of the act, the collector of central excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under the act for purposes of satisfying himself as to the legality or propriety of any such decision or order and direct such authority to apply to the collector (appeals) for the determination of such points arising out of the decision or order as may be specified by the collector of central excise. ..... the learned counsel submitted that when the correctness of exoneration of the appellant in regard to the charge under section 27(2) was no longer an issue before the lower appellate authority, the lower appellate authority has no jurisdiction to consider it suo motu and more so remit the issue for reconsideration.in regard to the charge under section 8(1) the appellant pleaded guilty even before the tribunal .....

Collector of Central Excise Vs. Devi Rubber Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1996)(83)ELT630Tri(Chennai)

..... the board, therefore, under the provisions of section 35e(1) of the act directs the collector to supply to the customs, excise & gold (control) appellate tribunal (hereinafter referred to as 'the tribunal') for the correct determination of the following points arising out of the said order: (a) whether, after taking into consideration the facts stated above the said order of the collector is a legally correct and proper order; and (b) whether by an order passed under section 35c of the act the tribunal should set aside the order and confirm the demand in full and impose penalty or pass such other order as may be deemed fit.".7. ..... it would be proper for the purpose of clarification to extract the verbatim of the observations of the collector in the impugned order in this context which reads as under : "although most of the above statements were retracted later, 1 find absolutely no substance in the reasons given for such retractions excepting that all of them were trying to avoid the consequences of action against m/s. ..... in considering the above evidence, the collector has further observed while dealing with the retraction of the above various statements which is found in the impugned order that "i find absolutely no substance in the reasons given for such retractions excepting that all of them were trying to avoid the consequences of action against m/s. .....

Cce, Chennai Vs. M/S. E.i.D. Parry India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... none appeared for the respondent and vide their letter dated 6.7.2001, they have stated that the hon'ble tribuna may pass an order as deemed fit considering the merits and available records.4. ..... v/69/18/1/93 in the above noted decision of the tribunal, it has been held that duty demanded and paid subsequent to sale of goods has to be abated from cum-duty price actually received in view of the provisions of section 4(4)(d) (ii) of the central excise act 1944. ..... all these appeal are filed by the commissioner of central excise, chennai on the ground that value for purpose of excise is the price t which goods are ordinarily sold with other requirements such as that the price should be the one at which such goods are ordinarily sold in the course of whole sale trade, etc. ..... consequently, it is reasonable to think that the sale price in the instant case did not include turn-over tax and hence there is no question of deduction of turn-over tax from a price which does not include turn over tax when the provision under section 4 (4) (d) (ii) enjoin that the value does not include taxes and duties payable. .....

Liaquat Ali Hameed Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)LC49Tri(Chennai)

..... it was also held therein that power to levy penalty under section 112 ibid for importation of the goods is different from the power of confiscation of goods under section 125 ibid and giving an option to pay in lieu of confiscation such fine as the authority thinks fit. ..... he has also invited our attention to the order of the east regional bench of the tribunal in the case of umesh kumar singh v. ..... he has also referred to page 70 of the paper book wherein a copy of the order passed by the joint secretary on the revision application filed by an applicant, has been filed wherein in similar circumstances, where the goods imported had been allowed to be re-exported on payment of fine and penalty ..... this appeal is directed against the order in original no.56/2002-int, dated 23-7-2002 passed by the commissioner of customs (airport) chennai by which the commissioner has confiscated electronic goods of foreign origin valued at ..... the residence of the appellant was also searched by the dri officers on 26-11-2001 and no incriminating documents or material was recovered or seized from there.it was in these circumstances that show cause notice was issued to the appellant and on receipt of the reply to the show cause notice and after considering the submissions made by his counsel during personal hearing, the present impugned order has been passed against which the appellant has come in appeal.3 ..... submitted that the lower authority has not considered these factors while passing the order in original. .....