Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1991)LC65Tri(Mum.)bai
..... this is for the reason that these notices were not notices in terms of section 51(2)(d) of the finance act, 1982 but in terms of section 11-a of the central excises act and had been made for duty which was payable in law (even prior to the amendment) as held by the karnataka high court in the davangere cotton mills case (supra) [1986 (7) ecr 137] and demanded in time. ..... " "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-a." 18. ..... he also contended that since the supreme court was also of the same view as that expressed by the learned attorney general with regard to the cause of action arising on or after 20-2-1982, they did not specifically comment on this, though they did not accept the contention of the learned attorney general that the demands could be issued even for a period beyond six months. ..... from the aforesaid two observations, it is abundantly clear that the arguments of the learned attorney general, either on the ground of accrual of cause of action or on the question that section 51 of the finance act overrides the section 11-a, were not found acceptance by the supreme court. ..... shri bhatt, the learned advocate on behalf of the appellants in reply maintained that the contention of the learned attorney general about the cause of action has not been negatived by the supreme court specifically. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(191)ELT1060Tri(Mum.)bai
..... 10 lakhs on the power of attorney holder under rule 173q and rule 209a respectively) and confiscated the plant and machinery under ..... and on the power attorney holder to rs ..... calls for penalty on the company and the power of attorney holder.9. ..... the matter has been examined and the following instructions are issued;- rule 57g of the central excise rules, 1944 stipulates that the government has the power to allow deemed credit having regard to the period that has elapsed since the duty of excise was imposed on any inputs, the position of demand and supply of the said inputs in the country ..... on the appellant company under rule 173q and imposed a penalty of rs.10 lakhs under rule 209a on the power of attorney holder.3. ..... the appellants chose to ignore the clarification and acted in contravention of central excise rules in order to gain undue advantage by taking credit which is ..... 7.7.92 as amended, the central government hereby directs that the ingots and re-rollable materials of iron or steel purchased from outside and lying in stock on or after 1.4.94 with the re-rollers, availing of the exemption under ..... the said rules in respect of such ingots and re-rollable materials used without undergoing the process of melting in the manufacture of goods falling under chapter 72 and 73 of the schedule to the central excise tariff act, 1985 may be allowed at the rate of rs. ..... in exercise of the powers conferred under the second proviso to rule 57f(2) of the central excise rules, 1944 and in suppression of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1990)(30)LC491Tri(Mum.)bai
..... other authority - (a) all duties of excise levied, assessed or collected or purporting to have been levied, assessed or collected before the 20th day of february, 1982, on any excisable goods under the central excises act, shall be deemed to be, and shall be deemed to have always been, as validly levied, assessed or collected as if the amendments referred to in sub-section (1) had been in force at all material times; (b) no suit or other proceeding shall be maintained or continued in any court ..... no enforcement shall be made by any court of any decree or order directing the refund of, any such duties of excise which have been collected and which would have been validly collected if the amendments referred to in sub-section (1) had been in force at all material times; (c) refund shall be made of all such duties of excise which have been collected but which would not have been so ..... the learned senior counsel, on the other hand, contends that this judgement would be applicable only in a case, where the doctrine of tracing of powers could be available and the officer exercising the power has committed a mistake in applying the wrong provision.for appreciating the arguments of both sides, it would be relevant to reproduce the relevant para 45 of the aforesaid judgement of the supreme court: "i shall ..... however, the supreme court did not accept the contention of the learned attorney general that the demands could be issued for periods beyond six months but held that all the demands should .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(170)ELT491Tri(Mum.)bai
..... units should therefore immediately apply for a licence/amendment of the license as the case may be, under rule 174 in respect of the entire premises of the power operated unit and the corresponding non-power operated unit mentioned against each serial number of ..... but for the proviso, no duty would be paid on dutiable processes like bleaching, dyeing or printing carried on with aid of power or steam accompanied with dutiable finishing processes like calendering, stentering, singeing, scouring etc as dutiable processes would be completely exempt under notification ..... factories and cleared during the period from 01/09/1980 to 31/08/1985 without payment of central excise duty under rule 9(2) of the rules read with section 11a of the act; and (ii) penalty should not be imposed on them under rule 9(2), 52a and 173q of the rules on the alleged grounds stated therein. ..... 253/82-ce dated 08/11/1982 as amended in respect of the processes ..... 20/04/1982 which granted total exemption to cotton fabrics processed without aid of power or ..... processes specified in the said table within the same factory in which they have been subjected to any process other than the processes specified in the said table".for the period prior to 08/11/1982, similar exemption and proviso was contained in notification no. ..... 292/79-ce continued to be in operation till 04/11/1982, on which date, it was superseded ..... effective from 20/04/1982 and under ..... /77-ce upto 19/04/1982 and thereafter, ..... dated 08.11.1982 and by ..... prior to 20/04/1982. ..... 1982 .....
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