Judgment Search Results Home > Cases Phrase: powers of attorney amendment act 1982 Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 14 results (0.126 seconds)

Mackinnon Mackenzie and Co. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC1218DTri(Delhi)

..... d.p.mitra, manager, personnel and administration was having a power of attorney dated 11th november, 1982 duly on non-judicial stamp paper duly attested by notary ..... the grounds of appeal and memorandum of appeal was filed by an officer of the company of the status of a manager, deva priya mitra, holding the power of attorney issued by the company under clause (25) of the article 144 of the articles of association, to, inter alia file an appeal relating to customs. ..... that the manager at lucknow of the local branch of the delhi and london bank was authorised by a power of attorney to manage the affairs of the bank, and to substitute any person for himself. ..... the fact that the signatory of the appeal was holding a power of attorney duly constituted before a notary public was not brought to the notice of the court and this was a material fact which was overlooked by the court and has an important bearing on the ultimate ..... even in the code of civil procedure, it has been provided that power of attorney can also sign a plaint or written statement on behalf of the company and order xxix rule 1 of code of civil procedure, 1908 is ..... he has further submitted that the amendment of the order will not have the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability ..... it is a fit case where the court should exercise its discretion under section 129-b(2) of the customs act and the application for rectification of mistake is within the limitation of four years. .....

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... appellants; (b) if it is held that they had not lapsed, would they be authority for demanding duty in view of the submission that the department acquired the right to recover past dues only with the amendments to rules 9 and 49 in terms of section 51 of the finance act, 1982: and (c) whether the notices dated 4.5.1981 are saved in the present case in view of the favourable judgment in the appellants' own case by the delhi high court, the department's slp ..... 11.1.1983 (1983 elt 239)=- 1983 ecr 117d against which the civil appeal was filed and the stay order was sought and obtained, held that though section 51 of the finance act, 1982 and rules 9 and 49 of the central excise rules, as amended were valid, the retrospective effect given by section 51 will be subject to the provisions of section il-a (which provides for limitation for issuing the show cause notice) of the central ..... mind. the court further held that from the provisions section 4 of the central excises act read with rule 10a, an implied power to carry out or complete an assessment, not specifically provided for by the rules, could be ..... . however, contended by the learned attorney general that as the law was amended for the first time on february- 20, 1982 the cause of action for the excise authorities to demand excise duty in terms of the amended provision, arose on that day', that is on february 20, 1982 and .....

Expo Combines Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC678Tri(Delhi)

..... are the licensees who executed a power of attorney to appellant parasmal to operate license for import and such an act itself is not in violation of import policy and there was not even allegation that they have committed breach of conditions specified in clause 5 of import policy and no act of them resulted in violation of section 111 (d) of customs act to impose penalty under section 112 of the customs act. ..... absence of the asking the appellants to show cause and mere marking copy of the said show cause notice cannot be said to be a show cause notice in the eye of law.referring to section 124 of the customs act, he said that confiscation of goods or imposition of any penalty is not sustainable in the eye of law in the absence of giving a notice and in support of his contention he referred to the following decisions :- (1) jayanti lal ..... of entry individually for import of 3 different items and on knowing that goods were not covered by license, they have sold the goods and transferred the license through general power of attorney. ..... taking the view that service industry is not excluded from the scope and coverage of project import following the decision of the madras high court as referred to above till it is amended and since the period in this case is prior to amendment and the additional collector also allowed the benefit in appeal no. ..... p/w/9956216, dated 24-12-1982 issued in favour ..... 033663, dated 27-5-1982 issued in ..... : (i) p/w/2982566, dated 26-12-1982, issued in favour of m/s. .....

Singapore Colour Centre Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(24)LC148Tri(Delhi)

..... examination of the consignment was done in the presence of shri abdul rasheed, power of attorney of the appellant firm. ..... officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods an option to pay in lieu of confiscation such fine as the said ..... later the gross weight was amended to read as 9500 kgs. ..... in view the totality of the facts and circumstances of the case, we hold that the value in terms of the provisions of section 14(1)(a) of the customs act, 1962 cannot be adopted and as such we have to resort to the provisions of section 14(l)(b) of the customs act, 1962 read with rule 8 of the valuation rules. ..... in terms of the provisions of section 125 of the customs act, 1962, the collector shall give an option to redeem the goods on payment of fine in lieu of confiscation, the importation or exportation whereof is ..... 5 lakhs under section 125 of the customs act, 1962 :-(i) 4 sets of second hand kis brand still photographic ..... affording an opportunity of being heard in person, the learned collector vide his order, absolutely confiscated the following goods under section 111(m), (1) and (d) of the customs act.description of the item appraised value (in rs. ..... he referred to section 14 of the customs act, 1962 and also stated that the revenue authorities were not correct in resorting to the provisions of section .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... 19.9.91 by section 7 of the central excises & customs laws (amendment) act 1991 (40 of 1991), provided that a central excise officer may exercise the powers and discharge the duties conferred or imposed under the act on any other central excise officer who is subordinate to him.the central excises & salt (amendment) act 1985 provided for a number of changes in the central excise & salt act 1944 ..... . the supreme court on the study of the material placed before them came to a conclusion that the classification adopted in the amendment act had no reasonable relation to the objects sought to be achieved namely imposition of fair assessments and rationalisation of the revenue assessment ..... that the other provisions, which were not in conflict with the provisions as contained in chapter viia of the rules will also be hit by the provisions of rule 173a.an argument has also been advanced that after the amendment to the then rule 10 from 6.8.1977 when for the non-levy also the provisions of rule 10 were made applicable, the provisions of rule 9(2) became redundant.rule 10 related to the recovery of duties not levied ..... when the matter came-up before the tribunal, a miscellaneous application under rule 10 of the customs, excise & gold (control) appellate tribunal (cegat) (procedure) rules 1982 for permission to raise the following additional grounds in appeal, was made: (i) the show cause notice dated 2nd june, 1981 issued by the asstt. ..... indeed, as viscount simonds said in attorney-general v. h.r. h .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... to overcome the difficulty faced, the legislature amended central excise rules, 1944, retrospectively from 1944 onwards by section 52 of finance act 1982 and the matter was at rest for ..... would like to add a paragraph to answer the argument of the counsel as to what was the need to retrospectively amend the rules by finance act, 1982 if the position of law was so clear. ..... the amendments made through the retrospective amendment made by section 51 of finance act, 1982 were incorporated in new central excise ..... central excise rules, 1944 were amended first by issue of notification 20/82-ce dated 20-02-82 and the notification was given effect to retrospectively with effect from 1944 by finance act, 1982. ..... shall be removed without payment of duty from any place, where they are produced or manufactured, or from a warehouse, unless otherwise provided: provided that the goods falling under chapter 61 or 62 of the first schedule to the tariff act, produced or manufactured by a job worker may be removed without payment of duty leviable thereon and the duty of excise leviable on such goods shall be paid by the person referred to in sub-rule (3), as if such goods ..... the learned attorney general, appearing on behalf of the union of india, submits that rule 49 and rule 49 also envisaged such a case of integrated process of manufacture of the end product using a product produced at ..... argues that rule 31 of the central excise rules, 2002 has given the power to cbec to issue supplementary instructions. .....

Shankar Sugar Mills Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(113)ELT970TriDel

..... the apex court had held in para-33 of their decision that in the absence of any specific provision overriding section 11a, it will be consistent with the rules of harmonious construction to hold that section 51 of the finance act, 1982 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules, is subject to the provision of section 11a.4. ..... the absence of any specific provision overriding section 11 a, it will be consistent with rules of harmonious construction to hold that section 51 of the finance act, 1982 insofar as it gives retrospective effect to the amendments made to rules 9 and 49 of the rules, is subject to the provision of section 11a." 5. ..... although section 51 of the finance act, 1982 has given retrospective effect to the amendments of rule 9 and 49, yet it must be subject to the provision of section 11a of the act. ..... we are unable to accept the contention of the learned attorney general that as section 51 has made the amendments retrospective in operation since february 28,1944, it should be held that it overrides the provision of section 11 ..... it is, however, contended by the learned attorney general that as the law was amended for the first time on february 20, 1982, the cause of action for the excise authorities to demand excise duty in terms of the amended provision, arose on that day, that is, on february 20, 1982 and, accordingly, the authorities are entitled to make such demand with retrospective effect beyond the period of six .....

Wandrobes and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(42)LC86Tri(Delhi)

..... is in the records a copy of the general power of attorney dated 11th january, 1984 given by smt. ..... the learned collector has considered the defence put forth by the party unable to show cause by which they have stated that the clearances made by them during the period 1980-81, 1981-82, 1982-83, and 1983-84 includes the clearances of goods falling under ti 68 during the above said periods and such clearances has to be excluded as the same were well within the limit of ..... - no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence or shall be acted upon registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped; (a) any such instrument not being an instrument chargeable with a duty not exceeding ten naye paise only, ..... wardrobes deliberately to avail exemption under notification no: 71/78, 80/80 and 83/83 as amended, during the said period as noted and alleged in para 11 of the ..... 83/83 dated 1.3.1983 as amended exempts the specified goods cleared for home consumption on or after 1st april of any financial year, by or on behalf of a manufacturer from one or more factories: in the case of first clearances of specified goods upto ..... 1.3.1983 as amended on the ground that they are not eligible for the exemption separately, although they are independent entities on paper; as they have manufactured their goods in the same factory using .....

Bhilwara Spinners Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(41)LC12Tri(Delhi)

..... sooji has been authorised to appear by a power of attorney and the said power of attorney is appended to the memorandum of appeal, therefore, shri sooji is duly authorised to appear as there is a compliance with rule 13 of the ce-gat procedure rules, 1982.10. ..... status of the authorised representatives as to whether they are relatives or regular employees of the parties and the details of the relationship or employment or, in cases where they are not relatives or regular employees, their qualifications to act as authorised representatives under the acts or, in the case of a person referred to in rule 2(c)(ii), particulars of the notification by which he has been appointed: provided that where the authorised representative is a legal practitioner, such document of authorisation shall be ..... by an authorised representative which reads as follows: 35q-any person who is entitled or required to appear before a central excise officer or the appellate tribunal in connection with any proceedings under this act, otherwise than when required under this act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section appear by an authorised representative. ..... by consultant still has to comply with rule 13, in the absence of an amendment to rule 13 in line with order iii rule 5 of the civil procedure code, unless the legal practitioner is a senior advocate within the meaning of section 16 of advocates act and rule 2 of the supreme court rules. .....

V.V. Dabke and Sons Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC235DTri(Delhi)

..... already observed above that there is no power of attorney filed and therefore the agent could not be said to be acting under any other provision but under section ..... it may be clarified at this stage that there is no power of attorney in favour of the agents and, therefore, they at best could be said to be deriving their authority from the provisions of section 147 ..... absent from india, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a hindu undivided family, by the karta and, where the karta is absent from india or is mentally incapacitated from attending to his affairs, by any other adult member of such family ; (c) ..... the provisions of section 147 have remained unchanged.therefore, if we are to assume that under section 147 of the act, an agent can file appeal in his own right in respect of imports or exports of his principal, we must also presume that the custom (appeals) rules, 1982 are either redundant or are in direct conflict with section 147 which presumption we are not prepared to make as redundancy cannot be attributed in respect of enactments and statutory ..... notification, it may be seen that this is an amendment to the, previous notification no. ..... of auxiliary duty is claimed vide notification 95/78 as amended by notification 231/78. ..... 1978 as amended on .....