Judgment Search Results Home > Cases Phrase: pondicherry university act 1985 section 10 chief rector Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 46 results (0.202 seconds)

Commissioner of Central Excise Vs. Servo Packaging (P) Ltd.

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

Reported in : (2007)(210)ELT355Tri(Chennai)

..... that the facts in the above cases are different from the facts of the case covered by the impugned order. further, in sisir enterprises v. cce, pondicherry the department had proceeded against sisir enterprises (se) for denying the ssi exemption benefit to it and the matter was decided by the tribunal in its final ..... was in fact, a dummy unit had to be adjudicated on the facts of each case and that there could not be any generalization or rule of universal application. in the case of macl, almost the entire financial resources were made by macl. the financial position clearly showed that macl had more than ordinary ..... the submissions of both sides. the two units viz. se and jic, alleged to be dummies, have separate registration required under income tax act, sales tax act, central sales tax act, directorate of industries etc.they have the necessary infrastructure and electricity connection to manufacture excisable goods and had filed statutory returns and declarations periodically with .....

Chem Fab Alkalis Ltd. Vs. Cce

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

Reported in : (2005)(98)ECC39

..... rs. 6,534 per mt for a minimum quantity of 6000 mts per annum. the appellants had sold 401.342 mts of caustic soda lye to another customer (m/s. pondicherry papers) at the agreed price of rs. 9,280.85 per mt.the difference between these unit prices was mainly attributable to the difference in quantity-based discounts given to ..... on the basis of the cost of its production, only if the value cannot be determined under rule 6(b)(i) as noted by this tribunal in the case of universal glass ltd. v. cce, meerut, 2000 (124) elt 457 cited by ld.counsel. in the instant case, there is no dispute regarding the fact that the caustic soda lye ..... rules. the department demanded this duty from the assessee by invoking the extended period of limitation under the proviso to sub-section (1) of section 11a of the central excise act, 1944 and also proposed to penalise them. the demand of duty and the proposal for penalty were contested. the commissioner, who adjudicated the dispute, confirmed the demand of duty .....

Anglo French Textiles Vs. Cce

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

Reported in : (2006)(108)ECC585

..... ) ltd. v. commissioner 2004 (178) elt 901 (tri.-bang.). ld. counsel also pleaded financial hardships. he produced copies of the annual report 2004-2005 of the pondicherry textile corporation ltd. the profit & loss account given in this report for the year ended 31st march 2005 indicates a loss of rs. 222.5 crores. ld. sdr ..... to be established.3. nevertheless, having found substance in the plea of revenue-neutrality and having regard to the fact that the appellant-unit is a govt. of pondicherry undertaking, we are inclined to adopt an extremely lenient approach. accordingly, the appellant is directed to predeposit only rs. 5,00,000/- (rupees five lakhs only) ..... issued a show-cause notice for recovery of differential duty of over rs. 27 lakhs under section 11a with interest under section 11ab of the central excise act from the appellants, alleging that the unprocessed cotton fabrics cleared by them to their sister units during march 2002 to february 2003 had undergone processes amounting to .....

N.S. Bhat Vs. Collector of Central Excise

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

Reported in : (1985)(19)ELT509Tri(Chennai)

..... tribunal (income tax appellate tribunal) was right in vacating the order which it had passed in the appeal against the assessment in contravention of section 33(6) of the act. the court answered the reference in the affirmative. this case too is different from the one under consideration.9. the circumstances leading to the present application are as ..... that the appellate tribunal has powers under section 33 of the income tax act for doing all such acts of employing such means as would be essentially necessary for its execution of the appellate jurisdiction. in that case the issue posed before the high court ..... at that time it might not have been aware of it; the appellate tribunal was, therefore, competent to pass the supplementary order under section 35 of the act.8. thus what is sought to be canvassed by the advocate is slightly different from what is contained in the aforesaid decisions.in this case the court held .....

Collector of Central Excise Vs. Madras Chemicals

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

Reported in : (1986)(7)LC202Tri(Chennai)

..... whether the materials are adequate to sustain the charge levelled against the respondents. reference may also be usefully made to section 36a of the central excises and salt act, 1944 which says that where any document is seized from the custody or control of any person, the truth of the contents of such document shall be presumed ..... question that falls for consideration is whether the statement recorded from aj. patel which admittedly is inculpatory in nature and confessional in character is entitled to be accepted and acted upon. a perusal of the statement recorded from aj. patel clearly shows that he was assisting his father, j.c. patel, who was looking after the affairs ..... j. patel.4. the learned representative for the respondents submitted that the statement of aj. patel, even though inculpatory in nature, should not have been accepted and acted upon since he has nothing to do with the respondent-firm. it was further urged that in a situation like this the onus is squarely cast on the .....

Dxn Herbal Mfg. (India) Pvt. Ltd. Vs. Commr. of C. Ex.

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

Reported in : (2005)(191)ELT1110Tri(Chennai)

..... the above certificate was cancelled at any point of time. the trade licence issued to m/s. dxn by the commissioner, mannadipet commune panchayat under the pondicherry village and commune panchayat act on 30-3-2002 is also in respect of "manufacture of food supplement capsules made from natural mushroom".this licence is seen to be valid upto ..... products reiki gano (rg) and ganocelium (gl) capsules be classified as 'food supplement' under chapter sub-heading 2108.99 of the central excise tariff act, 1985 and assessable under section 4a of the central excise act, 1944 for payment of central excise duty. (2) i demand the central excise duty of rs. 2,03,04,544/- (rupees two crores ..... was obtained upon declaration that they were manufacturing the said products as ayurvedic proprietary medicines [apm for short] falling under sh 3003.39 of the schedule to the ceta 1985. the company is a part of dxn group of companies, malaysia. m/s. dxn are the appellants in appeal no.365/2005. dr. lim siow jin, ceo .....

Bharat Textiles and Proofing Vs. Commr. of C. Ex.

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

..... the assessees' products viz. tarpaulins, by holding that the goods were to be classified under heading 59.06 of the schedule to the central excise tariff act, 1985 and not under heading 52.07 claimed by the parties. apart from filing these applications for rectification of what was said to be "error apparent on the ..... classification of tarpaulin fabric/cloth under heading 59.06. she also sought to justify the denial of ssi benefit to the "calpaulin"- branded tarpaulins of m/s. pondicherry water proofers. we have carefully considered all the submissions.6. apparently, the method employed by the assessees for manufacture of what is called "tarpaulin fabric/cloth" ..... is substantially the same. to cite a specimen, m/s. pondicherry water proofers manufactured it thus: a solution of wax, aluminium stearate and pigments were mixed and the solution was heated in a vessel and transferred to a .....

Sterlite Industries (India) Ltd. Vs. Cce, Tirunelveli and Cce, Madurai

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

..... m/s sterlite industries (india) ltd. are engaged in the manufacture of copper anode falling under chapter 7402 of the first schedule to the central excise tariff act, 1985. they avail the benefit of cenvat/modvat credit. the principal raw material used for the manufacture of copper anode is copper concentrate which is imported from various ..... manufacture of cigarettes and in the process tobacco refuse in the form of dust and winnowings was produced.classifiable under 2401.10 of the central excise tariff act, 1985.tobacco refuse was chargeable to nil rate of duty. question arose since duty has been availed on cut tobacco, an amount equivalent to 8% should be ..... .. the definition of oxides of sulphur namely sulphur dioxide, sulphur trioxide as appeared in the book titled "general chemistry" eighth edition by henry f.holtzclaw, jr. university of bebraska-lincon and william r. robinson, copy of which was produced by the learned jcdr, is extracted herein below: the two common oxides of sulphur and .....

Srf Limited and ors. Vs. Commissioner of Central Excise

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

Reported in : (1998)(61)ECC687

..... fabrics. such products have been classified either under chapter heading no. 52.05 or under heading no. 59.09 of the central excise tariff act, 1985 (henceforth referred to as tariff). 2. lack of uniform classification of goods has brought in disparity in the pricing of the commodity by the ..... classification lists refers). on 18.2.1986 the inspector directed srf to file the revised classification list consequent to the introduction of new central excise tariff act, 1985. srf informed the superintendent by their letter dated 21.2.1986, giving the proposed classification, proposed nomenclature, manufacturing process, name of the fabric, purchaser ..... urged before us: a. 18 the nomenclature, construction and use of the fabrics have already been declared to the department. when the central excise tariff act, 1985 was brought into force, the proposed classification was called for by the department. the appellants declared to the department, the proposed description, proposed classification and .....

M/S. Sakthi Sugars Ltd. Vs. Commr. of Cex, Chennai

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

Reported in : (2001)LC15Tri(Chennai)

..... bring into existence only immovable property and it is not excisable for the purpose of levy of duty in terms of section 2 (d) of the central excise act 1985. we are of the considered opinion that the impugned order suffers from various infirmities in the light of the board's circular, apex court judgments and the ..... industries ltd. and also in view of the board's circular which clearly state that it brought into existence an immovable property, therefore the provisions of the central excise act cannot be enforced to levy duty. in that view of the matter, we respectfully follow the judgment in the case of triveni engineering & industries ltd. and beam engineering ..... narne tulaman manufactures (p) ltd. (supra) was distinguished on the ground that in that case the contention that weighbridge was not 'goods' within the meaning of the act, was not raised and no evidence in that behalf was brought on record. it was observed : "we cannot assume that weighbridges stand on the same footing as mono .....