Judgment Search Results Home > Cases Phrase: pondicherry university act 1985 section 10 chief rector Court: customs excise and service tax appellate tribunal cestat mumbai Page 4 of about 63 results (0.141 seconds)

Jeevanlal K. JaIn Vs. the Administrator, Gold Control

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(21)ELT89Tri(Mum.)bai

..... who claim ownership of the seized gold simultaneously with the issue of show cause notice to the dealers or others who contravened the provisions of the act and thereby render the gold or gold ornaments liable for confiscation. shri krishan kumar submitted giving of opportunity to the owner arises only after the adjudging ..... of, and business in gold ornaments, and article of gold and for matters connected therewith or incidental thereto.35. section 27 of the act prohibits persons other than the licensee from commencing or carrying on business as a dealer. section 33 prohibits keeping of any primary gold, article on ornaments by ..... the goldsmith had maintained the statutory register and entries have been made regarding the receipt of gold ornaments and preparation of new ornaments.34. the gold control act was enacted to provide, in the economic and financial interest of the community, for the control of the production, manufacture, supply, distribution, use and possession .....

Chandan Mal M. JaIn Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(6)LC421Tri(Mum.)bai

..... every transaction of sale a separate show cause notice should have been issued ; (iv) the learned counsel also cited a ruling of gujarat high court reported in 1985-criminal law journal page 323 in the case of union of india v. abdul kader ali gani masmani and ors. which i shall advert to at the relevant ..... 114 will be clearly applicable and section 117 being a residual clause will come into operation only when no specific penalty is elsewhere provided for contravention of the act. it was further urged that the adjudicating authority in the instant case being the additional collector the submission of the appellant with reference to the 'proper officer' ..... case. in the ruling cited the question that primarily came up for consideration was with reference to the applicability of statutory presumption under section 123 of the act when seizure is not effected by a proper officer. in the instant case, when the adjudication has been conducted by the additional collector himself and penal liability .....

Shri Chandrakant B. Shah and ors. Vs. the Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(12)LC779Tri(Mum.)bai

..... and he submitted for our perusal a copy of the order issued by the government allowing relaxation in the provisions of section 27(7)(b) up to 31.3.1985.12. advocate shri shah stated in reply that the goldsmiths were not required to issue vouchers or they were covered under the gold control (identification of customers) rule ..... only new ornaments had been recovered from the possession of shri c.b. shah from the premises and this would not constitute any offence under the gold (control) act.as regards the other contraventions of sections 31 and 36 as established by the collector, shri desai submitted that these arose out of the alleged contravention of section 27 ..... order no.xvii (gc) 8-48/76 dated 12.3.1979 passed by the collector of customs (prev.) bombay under which he held various contraventions of gold control act as proved against the appellants. these appeals were, therefore, heard together and are being disposed of under this common order. however, for the sake of clarity it is .....

Raverdy Marc Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(5)LC2398Tri(Mum.)bai

..... recklessness or ruse. if neither is present, legal advice honestly sought and actually given, must be treated as sufficient cause when an application under s. 5 of the act is being considered.in shakuntala devi jain v. kuntal kumari and ors., supreme court observed : "section 5 gives the courts a discretion which in respect of jurisdiction is ..... applicant in this case. the enlarged period of limitation provided under section 6 of the limitation act would be applicable to the institutions of suits and applications for execution of decrees only.section 6 is not applicable to appeals or to applications other ..... legal disability.the only other law could be limitation act. it is the general understanding that the limitation act as such is not applicable to the proceedings under special acts. therefore, prima facie shri patel cannot have an impression that the limitation act would apply. that apart, even the general limitation act would not come to the rescue of the .....

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... the advocate further submitted that till the decision of the high court dated 20.12.1984 in the writ petition nos. 4037 and 4038 of 1982 it had been universally accepted by the trade that the import of industrial coconut oil was not canalised through the stc. in this behalf, the advocate referred to the observations of justice ..... they breathe of confident optimism in retrieving substantially if not fully the losses sustained through the fines. after making repeated applications dated 5.3.1985,8.5.1985,30.7.1985, 2.8.1985 and 4.10.1985 to the president, the appellants finally succeeded in getting their appeals posted before the north regional bench of the tribunal consisting of brothers ..... (p. 53). it is also confirmed by the supreme court in the case of miles india ltd. (1985 ecr 289 s.c.) and other decisions. while there is discretion on the part of the tribunal under the customs act to condone the delay in presentation of an appeal, if the same is explained to the satisfaction of the .....

Shree Warana Sahakari Dudh Vs. Commissioner of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT465Tri(Mum.)bai

..... of mistake application. in our view, the preliminary objection raised by the learned department representative has to be rejected, firstly because the judgment of the bombay high court in universal drinks pvt. ltd. (supra) clearly clinches the issues in paragraphs 10, 11 & 12 which we have referred to in earlier portion of this order. moreover, even ..... or levied on only the activity of manufacture. the judgment of the supreme court in the case of empire industries ltd. and ors. v. uoi and ors. 1985 (20) elt 179. at paragraph 48 of this judgment, it has been stated that "the fact that the petitioners are not the owners of the end product is ..... taken away by the enactment expressly or by necessary implication. it is only a declaratory or a procedural enactment which is normally held to be retrospective. a remedial act, on the contrary, is not necessarily retrospective, it may be either enlarging or restraining and it takes effect prospectively, unless it has retrospective effect by express .....

Kamal Traders Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC28Tri(Mum.)bai

..... central excise involving a common issue and are hence heard together and disposed of by this common order.2. the appellants who are letter of authority holders for m/s.universal footwear, mumbai filed bs/e on 7-11-85 for clearance of 'dodecyl benzene' under rep licence no. 3079561 dated 29-9-84 and automatic supplementary licence no. ..... 1989052 dated 28-3-1985. the licences were valid for import of items mentioned in col. 4 read with col. 5 against product group d. 2.1(ii) of appendix 17 of am-85 ..... proposing confiscation of the goods under section 111(d) and proposing imposition of penalties under section 112 of the customs act, for contravention of section 11 of the act read with section 3(2) of the imports & exports (control) act, 1947. the commissioner held that the item is mainly used for manufacture of detergents and further it was not directly .....

institute of Banking Personnel Vs. Commr. of S.T.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... object. the appellants are registered as a charitable trust with the charity commissioner of mumbai under the bombay public trusts act, 1950, vide certificate dated 14-1-1985 and under section 12-a of the income-tax act, 1961 vide certificate dated 28-6-1984 and consequently exempt from payment of income-tax under section 11 of the ..... less than it costs or for less than the ordinary price. an eleemosynary element is not essential even in the strict english view of charitable uses [cit v. university college of north wales (1909) 5 tax cases 408, 414]. there seems to be no solid distinction to be taken under the phrase "general public utility" between ..... hereunder: 5.1 the appellant's main contention is that bcci does not satisfy the statutory definition of advertising agency, as contained in section 65(2) of finance act, 1994. for fulfilling the criteria of advertising agency, the same has to be a commercial concern, engaged in providing any service connected with the advertisement. it has .....

Abdul Samad Bara Vs. Collector of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)LC135Tri(Mum.)bai

..... 5,50,000/- and imposing personal penalty of rs. 50,000/- on the appellant, vide section 112 of the customs act.2. acting on the information received, the officers of the preventive section apprehended the appellant on 20-3-1985, at a fruit stall in the phule market, while he was packing indian currency amounting to rs. 5,50,000/- and ..... watches. the said currency was therefore, seized under a reasonable belief as liable to confiscation under the customs act.2.2 statement of the appellant was recorded vide section 108 of the customs act, 1962 on the same day i.e. 20-3-1985, where, while writing down the statement in his own handwriting, he stated that he was an agriculturist ..... been drafted under some legal advice. it is rather difficult to accept that even after his release and while acting on the legal advice, he could be compelled to give a statement of the type that he gave on 25-3-1985. retraction of a statement made under a legal advice has necessarily, to be viewed with caution, and .....

Keval Kishan Mehra, Dishti Inds. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(99)ECC461

..... be considered as "bolting cloth". certificate from government of india institute of textile, textile commissioner, bombay confirming the classification issued by mantra and department of chemical technology & university, bombay had confirmed that bolting cloth requires to be heat set, so as to avoid deformation by use. certificate of prof. v.b. achwal, head of textile ..... had stated in its advertisements that the product 'handyplast' helped to heal a wound was of no importance" (see leuko plast india pvt ltd v. union of india 1985 (20) elt 70 (bom) approved in 1994 (70) et 9 (sc)). therefore, reliance on how the assessee advertised the products, uses it etc are not ..... strong documentary evidence, as relied by the adjudicating authorities, as follows : "a) statements of 70 dealers / distributors who under statement recorded under section 14 of the act acknowledged the fact that the cloth received by them from the assessee is known in the trade as "bloting cloth. b) 18 end users of the cloth who .....