Judgment Search Results Home > Cases Phrase: pondicherry university act 1985 section 18 other officers Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 173 results (0.326 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 .....

Tamil Nadu Steels Ltd. Vs. Commissioner of C. Ex.

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

Reported in : (2001)(130)ELT268Tri(Chennai)

..... of rs. 3,08,563.80. the appellants are holders of l4 licence no. 1/84 and are manufacturers of goods falling under chapter 72 to the central excise tariff act, 1985 out of waste and scrap of steel with the aid of electric furnace. they had obtained steel waste and scrap at nil rate of duty as per notification no. 55 .....

M/S. Moorthy'S International and Vs. Cc. Chennai

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

..... those items if clubbed with other items imported against licences would constitute t.v. sets in skd condition (1983 elt 1456 (sc) relied on". i) ronuk industries vs. cc bombay - 1985 (22) elt 572 wherein it has been laid down that import licence is to be interpreted as such restrictions not stipulated therein as not imposable. ii) jain exports (p) ltd ..... entry no. 54227 dated 3.11.95 filed by m/s. nandana international (which has been cleared by mis-declaration, but now under detention) under sec. 28 of the customs act, 1962, and also bill of entry no. 49303 dated 6.10.95 field by m/s. moorthy's international (which was pending clearance). (iii). m/s. moorthy's international ..... had been imported without a licence in violation of export and import policy 1992-97 vide para 156 a(ii) thereof; and also (b) sec.111(m) of the customs act, 1962, in as much as the said goods imported do not correspond with regard to description declared in the said bills of entry. (ii). m/s. moorthy's international .....

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 .....

Ericsson India Pvt. Ltd. and Vs. Commissioner of Central Excise

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

Reported in : (2007)(117)ECC224

..... indigenous materials for the manufacture of the impugned goods. the imported components fell under various sub-headings of chapters 85, 73 and 72 of the central excise tariff act, 1985.3. the commissioner observed that all the imported and indigenous components had separate individual functions and were parts of transmission apparatus for radio telephony. systematic assembly of ..... it showed the movable nature of the equipment. the commissioner went on to observe that there were 30 sites where the goods were located in the jurisdiction of the pondicherry central excise commissionerate which he found liable to duly in the impugned order. duty of rs. 3,57,16,259 is demanded on rs. 19,41,10, ..... 1. both these appeals are directed against order-in-original no. 9/05 dated 2.5.05 passed by the commissioner of central excise, pondicherry.in the impugned order the adjudicating authority has held that m/s.ericsson india (p) ltd (ecpl) had manufactured transmission apparatus for radio telephony (tart), .....

Siechem Vs. Cce

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

Reported in : (1999)(80)LC795Tri(Chennai)

..... jointing kit amounts to manufacture and in that view he has classified the said item under tariff sub-heading 8547.00 of the schedule of ce (tariff) act, 1985, which heading reads as follows: insulating fittings for electrical machines, appliances or equipment, being fittings wholly or insulating material apart from any minor components of metal ..... intention to evade payment of duty. it was also alleged that the goods manufactured at madras were sent to their pondicherry office on stock transfer basis without payment of duty and invoices were issued from pondicherry as no manufacturing activity had taken place, with an intention of evading payment of duty. hence, proviso of section ..... 11a(1) of ce act, 1944 was invoked besides invoking various provisions of ce rules to call upon them to .....

Parry and Co. Ltd. Vs. Cce

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

Reported in : (2003)(85)ECC349

..... is clear that the diesel generating set has come into existence at the site and it is classifiable under chapter sub-heading 85.02 of the central excise tariff act, 1985, why did you not comply with the central excise procedures required thereto. a-7. by nature the dg sets in the case of nlc are permanently attached plant ..... contract in this case was entered into in the first half of 1989 and ft was on 18.12.92, that the supdt. of central excise, preventive group, pondicherry, division issued summon dated 18.12.92 calling for documents relating to the contract and information in that regard was provided only on 29.12.92. therefore, it ..... intimating the department. it had been alleged that appellants had manufactured and cleared "diesel generator sets" in a manner otherwise than as provided under the central excise act, 1944 and rules made thereunder without payment of central excise duty and observing any formalities and as such extended period of five years is invokable under proviso to .....