Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1985)(22)ELT510Tri(Chennai)
..... in respect of the erroneously refunded amount on 2-3-1982, the suo moto power of revision exercisable by the collector of central excise, as the law then stood under section 35a of the central excises and salt act, 1944 (since repealed), will have to be construed in juxtaposition with the specific period of limitation incorporated under section 11a of the central excise and salt act.section 35a of the central excises and salt act which came into effect by virtue of amendment act 25 of 1978 reads as under : "section 35a. ..... (4) no proceedings shall be commenced under this section in respect of any decision or order [whether such decision or order has been passed before or after the commencement of the customs, central excises and salt and central boards of revenue (amendment) act, 1978] after the expiration of a period of one year from the date of such decision or order. ..... section 35a referred to above was repealed and section 35e came into existence with effect from 11-101982. ..... 8773.90 in order to recover the excess amount of excise duty refunded to the respondent, the collector of central excise, bangalore exercised the suo moto revisional powers under section 35e(2) of the central excises and salt act, 1944 and directed his subordinate authority to prefer an appeal before the collector of central excise (appeals), madras, relating to the recovery of the erroneously refunded amount. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(31)ELT863Tri(Chennai)
..... of law which arises from the tribunal's order is referred to the honourable high court of judicature, andhra pradesh at hyderabad :- (i) the repealed rule 11 read with old rule 1733 of the central excise rules, 1944 will apply with the right to claim refund arising from the date of payment of duty; or (ii) the amended rule 11 which came into effect from 6-8-1977 will apply with reference to the date on which a claim for refund of duty ..... similarly such rights of the state are equally available to citizens or assessee and accordingly the normal time limit of one year under the repealed rule 11 read with old rule 173-3 is available to the appellants. ..... 195/82(g) dated 28-6-1982 (annexure b) observed : "in a case where an assessee is required to pay duty and show-cause notice was issued prior to 6-8-77, the legal rights of the department under the old rule 10 of central excise rules, 1944 are not extinguished and the competent authority can confirm the pending demands within the period of one year under the repealed rule 10 read with old rule 173-j. ..... this is on account of the fact that the rights, obligations and liabilities acquired, accrued or incurred under the repealed rule 10 and old rule 173-3 would stand. ..... the applicants have filed this application under section 35g of the central excises and salt act for making a reference on the following points of law : 1. ..... collector of customs, madras air 1978 madras 40 and is therefore, now a settled law. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2006)(109)ECC6
..... learned sdr sought to elaborate the point by submitting that there was no distinction between 'repeal' and 'amendment' as the latter included abrogation or deletion of a provision of an existing statute as held by the supreme court in the cases of bhagat ram sharma v. ..... having accepted 'repealed' and 'omitted' as equivalent expressions for the purpose of section 38a of the central excise act in relation to rules 96zo and 96zp, it will not be open to the assessees to contend that, for purposes of section 6 of the general clauses act in relation to omission of section 3a of the central excise act, the two expressions have different meanings ..... moreover, according to learned sdr, the observation made by the apex court in the case of rayala corporation (supra) to the effect that section 6 of the general clauses act applied only to repeals and not to omissions was only a precedent sub silentio. ..... or orders - where any rule, notification or order made or issued under this act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not- (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or (b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or (c) affect any right .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(123)ECC111
..... define the word "amendment" and that the general clauses act also does not define it, held that section 6a of the general clauses act provided that, where any central act repeals any enactment, by which the text of any central act was amended by express omission, insertion or substitution of any matter, the repeal, unless a different intention appears, shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal.it was held that: ..... "section 6a shows that "amendment" includes addition, substitution and ..... in the context of the provisions of section 38a of the said act, it was held in paragraphs 24 and 25 of the judgment that, considering the entire gamut of different meanings assigned to the words used in section 38a (amendment, repeal, superseded and rescinded), it was apparent that, though the legislature had used the word 'amendment' which had a wide import, it had also used the words, 'repealed', 'rescinded', and 'superseded' all of which are genre of amendment. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2003)(90)ECC848
..... -- where any rule, regulation, notification or order made or issued under this act or any notification or order issued under such rule or regulation, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not -- (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding take effect; or (b) affect the previous operation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or (c) affect ..... counsel has submitted that the hospital/was set up for catering to the medical needs of poor children.having regard to this position and other facts and circumstances of the case which we have already discussed, we are of the view that the fine imposed on this hospital should be ..... and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded ..... , referring further to the facts of his case, submits that the hospital's application for a fresh duty exemption certificate is pending with the dghs and therefore it was premature on the part of the adjudicating authority to decide the matter in spite of the appellant's plea of pendency of the dghs proceedings .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)(228)ELT533Tri(Chennai)
..... done or omitted to be done before such supersession, the central government hereby makes the following rules, namely:- in exercise of the powers conferred by section 37 of the central excise act, 1944 (1 of 1944) and in supersession of the central excise rules, 1944, the central government hereby makes the following rules, namely:- conspicuously, the words, "except as respects things done or omitted to ..... this act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not - (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed ..... during which period rule 143a of the central excise rules, 1944 governed the manner in which petroleum products manufactured in a refinery (so declared under sub-rule (2) of rule 140 and deemed to be a registered warehouse for purposes of chapter vii of the central excise rules, 1944) could be captively used], the question whether duty of excise was leviable ..... refineries cannot claim to be 'deemed warehouses' in the absence of saving clause for the continued operation of the erstwhile sub-rule (2) of rule 140, rule 143a and rule 157 beyond 30.6.2001 and hence cannot claim any right or benefit under the central government's order dated 3.6.1969, which ceased to operate on 1.7.2001 with the supersession of the parent provision ( .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(65)ECC674
..... old rules 10 and 10 a by new rule 10 with effect from 6-8-1977 and substitution of that new rule 10 later by section 11a of the act with effect from 17-11-1990 amounted to amendment and not a repeal and therefore remand notices issued under the old rules and which were in force ..... a conclusion that the order-in-original impugned does not stand in view of the rule 10 during both the periods having been repealed before the said order was passed, therefore that ground alone compels us to order the setting aside of the order-in-original impugned ..... he submits that in this decision by 5 members, the hon'ble tribunal has held that when there is a conflict between various high courts and cegat's judgments, the jurisdictional high court's decision is to be binding on both the assessee as well as the authorities, and only when there is a conflict between decisions of two or more high courts other than the jurisdictional high court, then cecat is free to ..... and legality of the proceedings impugned before us on the grounds that with the repeal of the old rule 10 as submitted by learned advocate above, and since the order-in-original impugned has been issued much after this event, therefore on this count alone the order impugned is illegal and ..... 'ble madras high court in these judgments is that since there was no savings clause as well as since section 6 of the general clauses act would not apply, therefore proceedings would stand lapsed after the date of repealment or cessation of the said rule. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1986)LC459Tri(Chennai)
..... while considering the purport and scope of section 47 of the finance act '82 vis-a-vis section 11(a) of the act has held that the finance act merely sets out that recovery or refund of duties of excise shall be made as if the amendment had been in force at all material times and does not give a go by to other provisions of the central excises and salt act, 1944' and that the provisions of section 11(a) are not over-rided by amending act or by taking the amendment retrospective. ..... with the 27th day of february 1982 (hereafter in this sub-section referred to as the paid period) under the central excises act, shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority:- a) all duties of excise levied, assessed or ..... parti-cularisation by section 51 of the finance act cannot have the effect of repealing sections ha and 11b of the act. ..... of section 47 of the finance act, 1982 in respect of clearances of caustic soda, caustic potash, acids and fertilisers during the period 1976-77 to 1978-79. ..... ce (excess production incentive) in respect of caustic soda during the years 76-77 to 78-79, in respect of caustic potash for the year 1978-79, in respect of acids for the years 76-77 to 78-79 and in respect of fertilisers during the year 1978-79. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1996)(83)ELT407Tri(Chennai)
..... the learned dr submitted that the evidence would show that the show cause notice was served on the respondent on the day when the gold (control) act was repealed and issue of a show cause notice would amount to initiation of proceedings and therefore, in terms of section 6 of the general clauses act pending legal proceedings or investigations instituted would not be affected by the repealing act and the proceedings could be continued. ..... since the show cause notice was issued by the department on 4-6-1990 two days prior to the repeal of the act and since the department contends that the show cause notice was also received by the respondent on 6-6-1990 the date on which the act was repealed, the contention of the learned dr that by reason section 6 of the general clauses act the proceedings instituted by issue of a show cause notice should be allowed to continue would merit consideration. ..... following question of law arising out of the impugned order in terms of section 82b of the act to the hon'ble high court :- "whether the issue of a show cause notice would amount to commencement of proceedings within the meaning of section 6 of the general clauses act, 1897 and whether service of the show cause notice prior to the date of the repeal of the gold (control) act, 1968 is a legal requirement for continuance of the proceedings in terms of section 6 of the general clauses .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1989)(44)ELT171Tri(Chennai)
..... it was found that they did not have any valid licence as the licence in their possession was cancelled, and, as such, confiscability was attracted under section 111(d) of the customs act, 1962 because section 111 relates to goods brought from outside india and sub-section (d) thereof covers any goods which are imported or attempted to be imported or are brought within the indian customs waters for the purpose of ..... brightex (hk) corporation, the goods have been imported without any valid licence at the time of import and attracted confiscability in terms of section 111 (d) of the customs act, 1962 and whether the goods are to be allowed re-reshipment or not will follow an order of confiscation and the option to be given or not to the parties seeking such a re-export is at the ..... however in this context the observation of the calcutta high court while interpreting the provisions of the indian bills of lading act, 1856, are relevant.the court observed "the property does not pass by the mere fact of endorsement on the bill of lading but the contract and the context in which the endorsement is made must always be taken into consideration to see for what purpose the endorsement was made" - ilr ..... in certain cases as per the provisions of section 30 (3) of the customs act, 1962.it is clear from section 30 (3) that if the import manifest is in any way incomplete or incorrect then the proper officer has the discretion to permit the amendment, and that too if there was no fraudulent intention. .....
Tag this Judgment!