Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 12 certificate of termination of service Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai

JaIn Exports Pvt. Ltd. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC545Tri(Mum.)bai

..... the learned departmental representative for the respondent. it is that once an order of confiscation is passed by the adjudicating authority under the provisions of the customs act, the quantum of fine in lieu of confiscation to be imposed is in the absolute discretion of the adjudicating authority. the only limiting factor under section 125 ..... , confiscated 3,002,557 metric tonnes of refined industrjal coconut oil, imported by m/s. jain exports private limited, under section 111 (d) of the customs act, 1962, based on his finding that the goods are not covered by valid import licences for their import and that, therefore, they had been imported in violation of ..... , shri pal submitted that this point had been considered by the delhi high court who had observed that this action of the other custom houses could not act as an estoppel against the collector of customs, ahmedabad in allowing clearance of the consignments without any penal action. shri pal, therefore contended that the collector' .....

Fabdeon Engineering Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(90)LC581Tri(Mum.)bai

..... rg 23a register. the credit balance in these registers indicates sufficiency of funds. the debit entry denotes the payment of duty and results in the reduction of credit balance. the act of payment of duty is witnessed by debit entries. if the debit entries are not made, duty can not be said to have been paid.7. the issue before the .....

Prithviraj B. JaIn Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(75)ECC470

..... course of investigation is not essential. warning to person giving statements about his constitutional rights, is foreign to the statement recorded under section 108 of customs act, by a custom officer in the departmental action. regarding contradiction in panchnarna and remand application pointed out by learned counsel for appellant, it is not ..... with whom he was well acquainted to the stage of destination and parking there. he is the person who has settled everything with contact man, and acted accordingly, and babulal is his only implicit follower. even earlier, both these persons succeeded in their similar ventures. the detail statements recorded both narrative and ..... .the circumstances surrounding the said activities, and the search, recovery, and seizure are corroborating material. in the case of gold under section 123 of customs act, the persons, who were found with seized gold, who have dealt with it, have to show the licit acquisition and possession. the facts and circumstances .....

M/S. Benzo Chem Inds. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... assessees and to give them an opportunity of satisfying us with reference to the seized records and decide the merits of the application under section 35f of the central excise act, 1944. we find that the appellants have filed a statement of modavatable inputs sent for processing, received back us semi-processed, manufacture of finished products and ultimately sale of products .....

Commissioner of Central Excise, Vs. Ajanta Transistor Clock

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(139)ELT342Tri(Mum.)bai

..... independent wholesale dealers. show cause notice was issued to the respondents proposing to treat asa as a related person in terms of section 4(4)(c) of the central excise act, 1944 and to demand differential duty of rs. 7.48 crore on the clocks manufactured and sold by the respondent to asa during the period february 1991 to july 1995 ..... person. he has held that mutuality of business interest has to be established for holding that two persons are related persons under section 4(4) (c) of the central excise act.the grounds on which the show cause notice seeks to allege mutuality of interest are the following:- i. in the balance sheet of asa for 1993-94 as on 31 ..... to the department even prior to february 1991, which is commencement of the period of demand, the demand is barred by limitation under section 11(a) of the central excise act.in the light of the above discussion, we held that the impugned order of the commissioner is correct in law, upheld the same and reject these appeals.

Shri Mahila Griha Udyog Lijjat Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that the delay of 86 days ought to have been condoned. it may be true that the words "sufficient cause" occurring in section 35b(5) of the central excise act should be given proper meaning. here it is not a case of government undertaking or the governmental body as has happened in the case of state of west bengal v ..... ignorance of law cannot be to the benefit of the applicants when about rs. 18 crores duty and penalty is involved.therefore, the applicants should have been more cautious and acted in dutifull manner. as far as their problem with the counsel is concerned, the ld.dr argues that nothing prevented them from sitting with their counsel to sort out ..... 1. in these matters, two applications have been files seeking, condonation of the delay in filing these appeals beyond the time provided under section 35b of central excise act.2. the facts of the case are that by orders-in-original dated 19.5.2000 and 9.6.2000, the commissioner confirmed duties, imposed penalties and levied interest .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... together. each unit would be registered separately under the excise law and would also obtain separate registration under sales tax, income-tax, octroi and the shop establishment act etc. invoices for sale would be issued unit wise. a number of offence cases were booked by the department alleging unity of such units. several cases ..... (104) e.l.t. 513 (t)]. it was claimed that when the duty was meticulously calculated by the department, such deductions could not be considered. the act of the commissioner of granting deductions on account of advertisement charges was challenged on distinguishing the phillips india judgment, (supra).38. it was urged that the commissioner was ..... , sales tax, supplies of the raw material on regular basis. (xxi) directors namely shri kabir mulchandani (md) and shri s.c. gupta (whole-time director) acted in tandem with one another. while md controlled the affairs of jre at bombay, the whole-time director controlled the affairs of jrs's factories and bil's delhi .....

Bharat B. Patel, Snehal B. Patel Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... ) rule 209a, under which penalties have been imposed on the applicants requires dealing in any manner specified therein with excisable goods which are liable to confiscation under the act and the rules. it does not require the goods to be either actually confiscated or confiscated under a particular rule like 173q. in the instant case, prima facie ..... waived on the ground that its application for declaration as sick unit had been registered with bifr under section 16(1) of the sick industrial company (special provisions) act, 1985, the applications for waiver of pre-deposit of penalties by other applicants except the above 3 applicants and shri vora, were allowed.as far as the ..... 11ac, penalty of rs. 5 crores under rule 173q of the central excise rules and penalty of rs. 10 lakhs under section 112(a) of the customs act, 1962. penalties were also imposed on the two directors and the excise clerk of the manufacturer as also on suppliers/consignors of raw materials. aggrieved thereby, the .....

Bharat B. Patel and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(115)LC470Tri(Mum.)bai

..... 3) rule 209a, under which penalties have been imposed on the applicants requires dealing in any manner specified therein with excisable goods which are liable to confiscation under the act and the rules. it does not require the goods to be either actually confiscated or confiscated under a particular rule like 173q. in the instant case, prima facie ..... waived on the ground that its application for declaration as sick unit had been registered with bifr under section 16(1) of the sick industrial company (special provisions) act, 1985, the applications for waiver of pre-deposit of penalties by other applicants except the above 3 applicants and shri vora, were allowed.as far as the ..... 11ac, penalty of rs. 5 crores under rule 173q of the central excise rules and penalty of rs. 10 lakhs under section 112(a) of the customs act, 1962. penalties were also imposed on the two directors and the excise clerk of the manufacturer as also on suppliers/consignors of raw materials. aggrieved thereby, the .....

Commissioner of Central Excise Vs. Texchem Corpn. and Medico Labs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... appeals is whether commissioner (appeals) continues to have powers to remand cases to the original adjudicating authority after legislative changes made in the customs and excise laws by the finance act, 2001. it is not disputed that initially these laws did not provide for specific power of remand to the appellate authority, a specific provision providing such a power was written ..... a bench of two judges in 1981, which does refer to the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act, 1961 as it throws considerable light on the object and purpose of the enactment.however, while interpreting the said section 52(2), the apex court takes into account several vital .....