Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT607TriDel
..... excise do not have specific provisions concerning appeals and related proceedings but have only provisions on the lines of section 15(2) of the produce cess act (with the important difference that those enactments do not provide a specific appeal or subsequent proceedings in respect of certain specified matters). a typical example ..... no jurisdiction to hear transferred revision applications (preferred before the central government) without making a distinction between proceedings arising under section 9 of the produce cess act and other proceedings. since then, in the present case, we have had the benefit of detailed arguments by counsels for both sides and in the ..... objection that this tribunal has no jurisdiction to hear and entertain this appeal. according to him, section 35p(2) of the central excises and salt act, 1944(1 of 1944) gives jurisdiction to the tribunal to decide the transferred matters pending immediately before the appointed day before the central government under section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(159)ELT368TriDel
..... this appeal.2. the appellant is engaged in the production and clearance of hot re-rolled products falling under chapter 72 & 73 of the schedule to the central excise tariff act, 1985. under order dated 14-12-2001 the commissioner determined the annual production capacity of the hot rolling mill of the appellant. since the order did not contain a preamble .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(100)ELT447TriDel
..... form and shall be verified in such a manner as may be specified by rules made in this behalf." 6. as per proviso to section 128 of the customs act, it is clear that the collector (appeals) if he is satisfied that the appellant was prevented from sufficient cause from presenting the appeal within the period of three months ..... ) has got a discretionary power to condone delay for a period of three months after the prescribed period of three months in terms of section 128 of the customs act. he submitted that party could not file an appeal within the stipulated time since no convering letter/preamble was supplied to the party to enable him to file appeal ..... of the demand order passed by the collector (appeals).5. we have carefully considered the matter. section 128 of the customs act reads as under :- (1) any person aggrieved by any decision or order passed under this, act by an officer of customs lower in rank than a collector of customs may appeal to the collector (appeals) within three months .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(41)ELT414TriDel
..... . the collector (appeals) has rejected the appeal vide the impugned order on the ground that the appeal before him was filed without adhering to the requirement of the court fee act i.e. without affixing the necessary court fee stamp despite the fact that this requirement was specified in the preamble to the order-in-original. accordingly, he has rejected the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2394TriDel
..... order dated 20-3-81 of the assistant collector of customs, foreign post, new delhi have been transferred to the tribunal for disposal under the provisions of section of the act.2. the respondents imported synthetic industrial diamonds via post parcel d. no. 245879 which was released on 21-7-79 after payment of customs duty @ 100% plus 20% under heading ..... 1. the proceedings relating to proposed review under section 131 (3) of the customs act, 1962 by the government of india of order-in-appeal no.56/81, dated 17-2-81 of the appellate collector of customs, delhi on the appeal of m/s. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(22)LC600Tri(Delhi)
..... the date of receipt of the appeal by that authority would be the date of filing the appeal. the court further held that section 5 of the limitation act regarding condonation of delays was not applicable to the case in view of the special provision for limitation.15. the authorities cited by the departmental representative support the ..... agents of the addressee, in the case before the court, the petitioners bad not established that the central excise authorities had invited appeals under section 35 of the act by post or that there was any representation by them that such appeals may be sent by post.the situation in the appeal before us is analogous and ..... on 16.12.1972 who dismissed it as barred by limitation. the appellate collector simultaneously rejected the prayer for condonation of delay under section 5 of the limitation act on the ground that it was not applicable. the court upheld the appellate collector's order since the appeal was neither filed nor posted within the prescribed 3 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC271Tri(Delhi)
..... gathered, the export policy for export of computer software is to boost up foreign exchange and also to collect excise duty on the manufactured goods. the customs act envisages valuation, pricing, declaration of goods by bill of entry, classification of goods, warehousing, provision of re-export, confiscation and imposition of fines and ..... on training, excess export entitlement, foreign collaboration and marketing abroad and the procedure to be followed and the legal prosecution of software under copyright (amendment) act 1984. a clear reading of this policy brings out that there has to be development of software in the form of technology, tangibly exportable commodity in ..... so as to include export of sendees which are much wider than the restrictive term 'goods' used in the notification and also that under customs act, goods have a wider definition which is an inclusive definition. on careful consideration of their contentions in the aforesaid customs notification, i find that consultancy .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(130)ELT671TriDel
..... in unambiguous terms in the preamble to the said order that any party aggrieved by the order could prefer appeal to this tribunal under section 35b of the central excise act, 1944. nevertheless, it is a different question as to whether the preamble itself is a part of the order. without going into this question, i am inclined to allow the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)2STR194
..... , charts, plans, processing data and other literature comprised in documentation service constitute a book within the definition of plant in section 43(3) of the income tax act, 1961. on this basis, it was urged that the elements of the package should be treated as goods.6. the learned authorised representative appearing for the department ..... learned counsel appearing for the applicants/appellant that since no assessment period was specified in the show cause notice, the procedure prescribed by section 73 of the said act was not followed and the show cause notice was, therefore, illegal and void as a consequence of which the proceedings pursuant thereto are also illegal. he ..... -original made by the deputy commissioner under which demand of rs. 14,26,231/- of service tax under the provisions of section 73, chapter v of finance act, 1994, was confirmed, a penalty of equal amount was imposed and payment of interest ordered.2. the authorities below held that the said amount of service tax .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT1043TriDel
..... the period 28-2-1986 to 2-9-1987. (iii) thereafter, the revenue filed applications before the collector (appeals) under section 35f of the said act. the lower appellate authorities have dismissed the applications filed by the revenue stating that the applications are not maintainable because new cases regarding the classification of the said ..... printing frames under chapter 59 of the central excise tariff act, 1985 was sought to be made whereas the classification in the show cause notices issued by the revenue itself was assumed to be under chapter 84. ..... print the requisite design on the fabrics. these flat bed screens were/are correctly classifiable under chapter heading no. 59.09 of the schedule to central excise tariff act, 1985 as the "textile product" of a kind suitable for industrial use. (iv) as per explanatory notes to the harmonised system of nomenclature (h.s.n .....
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