Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(69)ECC109
..... of broken out metal which excluded the second examination of the goods was done on the request of the appellant vide appellant's letter dated 19/22-7-1985 had requested for the examination. para 2 from the said letter is reproduced below: the test report has been already received showing all the properties of ..... irregularities committed by ttc, namely financial accommodation given to riyaz retiwala would clearly show that the appellants have participated in the entire course of funds. further act of giving clearance to bank of madura and remitting huge sums to arab financial services subsequent to caution given by the dri would clearly show that a ..... currency, holding licence no. mumbai. fm.0779a91 issued by the reserve bank of india in 1991-92 in terms of section 7 of the foreign exchange regulation act, 1973. under this licence they were authorised to purchase and sell foreign currency notes/coins as also foreign currency travellers cheques issued by the overseas organisations. certain .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(171)ELT33Tri(Mum.)bai
..... the importation of captive power plant under the said notification arose, which dispute traveled up to the hon'ble supreme court and vide its order dated 5.6.1985, the hon'ble supreme court held that notification no. 13/81-cus., dated 9.2.1981 is applicable to the importation of the power plant the appellants. ..... electricity for dta sale; (g) that in spite of clear provisions of lop, exim policy, licence under section 5 and 65 of customs act, 1962, other provisions of customs act and central excise act, conditions of the customs and central excise exemption notifications and specific wordings in the b-17 bond executed, and legal agreement executed with development ..... into a hundred percent export oriented undertaking (hereinafter referred to as user industry); or (i) the duty of excise leviable thereon under section 3 of the (central excise act, 1944) (1 of 1944), and (ii) the additional duty of excise livable thereon under sub-section (1) of section 3 of the additional duties of excise ( .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2006)(105)ECC409
..... by dr. pathak in his affidavit, which is reproduced below : i have visited m/s. kasat chemicals pvt. ltd. today i.e. on saturday 09 november, 1985. i have seen the demonstration of the preparation of the product solvent kg/kalsol. it is my opinion that the product is essentially a mixture of inorganic chemicals consisting of ..... by the board that even if the goods are sold at prices less that the manufacturing cost, the sale prices will constitute under section 4 of the central excise act, 1944 as held by the supreme court in the case of cce, new delhi v. guru nanak refrigeration corporation 2005 (153) 249 (sc) following the settled ..... the files referred to by the collector relating to the correspondence between the appellants and the buyers they were referring to the product as 'copper complx'. these two acts namely the omission and commission would prove that the appellants have deliberately omitted to furnish the particular of raw material used i.e. 'cupric chloride', in order to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1995)(75)ECC77
..... that the same view was taken by the south regional bench, relying on the decision of the supreme court - vide para 25 and 26 of the decision reported in 1985 (22) e.l.t. 413.8.1 now we come to the department's appeal pleading that there is a deliberate/ misstatement by inserting a credit in a ..... agencies performed their job with reasonable efficiency, the wrong credit would have come to surface long back, instead of waiting for an information, after 4 years of credit, to act upon. hence in this background, .we are not persuaded to hike the penalty of rs. 1/- crores against duty evasion of rs. 1.17 crores, especially when the ..... insertion done to avail this unauthorised credit for payment of duty illegally and removals so effected debiting this false credit are without payment of duty and this is a deliberate act of suppression, fraud, wilful misstatement attracting extended period for demand and penal provision under the central excise rules. the assessee, on the other hand, contended that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1999)(106)ELT447Tri(Mum.)bai
..... and grave tragedy of burning house, which dazed the whole family, and he lost everything, except worn cloths', and went to patiala. after getting job in punjab university as a professor, family regained normalcy. he learnt about the indication proceedings and confiscation of his car from ganesh kotian in august 1989. he has questioned the alleged ..... which is available in respect of two other cars between yogesh mehra and surendra mehta.so the case of appellant does not attract section 111(d) of customs act, 1962 as prevailing in the case against surendra mehta. as contended by appellant when ccp, is still valid, issued to appellant, and the licensing authority has ..... chartered accountant. all of them are boyhood friends and classmates. so under these circumstances, empowering and authorising shri yogesh mehra under a duly power of attorney to act on their behalf looks to be quite natural. so far as the appellant is concerned he is an academician and faced with life and death problem and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(12)LC1084Tri(Mum.)bai
..... the assistant collector's order. the collector of central excise, thane, has accordingly filed the present appeal to the tribunal against the aforesaid order dated 16-4-1985 passed by the collector of central excise (appeals).2. during the course of oral submissions shri pattekar on behalf of the appellant collector referred to the facts ..... under section 3 have to be collected in the prescribed manner. under section 2(g) "prescribed" means prescribed by rules made under the central excises and salt act, 1944. rule 7 enjoins levy of duty on every person producing, procuring, manufacturing or storing them in a warehouse without payment of duty on any excisable goods. ..... be, refund to the manufacturer availing of the procedure contained in this rule.26. while according to brother dilipsinhji limitation under section 11a of central excises & salt act, 1944 would be applicable to a recovery under the proviso, according to brother hegde limitation applicable would be as set out in sub-rule (5) of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(11)LC162Tri(Mum.)bai
..... a village tadgam had received a jacket containing gold lagdies and had handed over that jacket to his father. kalan patel sometime in the last week of may, 1985. mohan kalan patel was the sarpanch of that village and he was found missing and he could be located only on 12.6.85 at bulsar. on interrogation, ..... smuggled goods. shri budhia katiya has not given any details which would provide evidence for upholding the confiscation of these trucks under section 115(2) of the customs act.accordingly i agree with the order of brother hegde and set aside the order of the additional collector of customs (preventive) ahmedabad confiscating these two trucks under section ..... the smuggled gold. the appellant himself has used the vehicle for this purpose. the vehicle was, therefore, liable to confiscation under section 115(2) of the customs act, 1962.confiscation of the vehicle is justified under law and in the facts and circumstances of the case.21. the learned advocate's argument that a conveyance cannot .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)(62)ECC95
..... the appellants have produced a certificate which is on record from the research and development centre of m/s.turbowinds, brussels counter signed by a professor of university of brussels. this certificate is to the effect that wind turbine controller which is also termed as an electrical regulation cabinet comprises of inter alia inside cabling ..... namely: 8. in regard to the power cables and earthing cables, the commissioner of customs has held that power cables are connecting generator to the power box acting as an conducting medium for power generator and the predominant function being transport of power generated from the generator to the power box, these cables cannot be called ..... this had to be considered as parts of woeg. even though the power cables as such are classifiable under sub-heading 8503.00 of the customs tariff act it was pointed out by the learned counsel that the commissioner has already given the exemption in the case of control cables which should be extended to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(102)LC300Tri(Mum.)bai
..... in the manufacture of the product to be exported and that the goods were consumer goods covered by serial no. 121 of appendix 2b of the import policy a.m. 1985-88. writ petitions were filed for clearance of the goods and this was permitted subject to certain conditions and finally by the judgment dated 9th november, 1990 the high court ..... this gave rise to appeal c/596/1992-bom see 1999 (81) ecr 548 (t).6. all the three appeals were disposed off by a common order bearing no. 1981-1985/wzb/1998 dated 16.7.1998 1999 (81) ecr 548 (t) by which the tribunal held that the order of confiscation and penalty were sustainable but reduced the fine imposed ..... .3. show cause notice dated 12.12.1991 was issued proposing confiscation of the goods under section 111(d) and proposing penal action under section 112(a) of the customs act, 1962. against the issue of the notice the importers filed writ petition no. 3664 of 1991 before the bombay high court; the high court directed that the importers should file .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(103)ECC290
..... the appellants had shown calendering process in respect of most of the fabrics but the electrical units consumed by them during the period in question i.e. from 1981 to 1985 strengthened the department's impression that it was the processing of the man made fabrics, which was being carried out in the appellant's factory.5. as a consequence of ..... page 118 and 119 of the paper book, we find that the units of the electricity consumed by m/s. mira silk mills for the period june 1981 to december 1985 have been disclosed along with a certification by the superintending engineer (usk) mseb, kalyan which is to the effect--"with reference to letter no. f. no. v/adj/15(221 ..... commissioner of central excise, mumbai has confirmed the demand of duty of rs. 1,02,71,439 and rs. 35,31,655.23 under section 11a (2) of central excise act, 1944 read with the proviso to sub section (1) of section 11a and rule 9 (2) of central excise rules, 1944 against m/s. mira silk mills along with imposition .....
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