Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC354Tri(Delhi)
..... to any authority in the light of above and despite advice to the party is to be treated as a prescribed application before a competent authority mentioned in the act? (10) what had prevented the respondents from not complying with the specific timely directions and advice of the superintendent, c. ex., range x, kanpur to ..... whether the respondents were not obliged to file the claim within the period of limitation and before the competent authority prescribed under section 11b of the central excises and salt act, 1944, after the letter dated 29.10.1985 of the superintendent, c. ex., range x, kanpur? (6) what is the sanctity and legality of form ..... ex., range x, kanpur competent to entertain the so called refund claim which was not addressed to the authority prescribed under section 11b of the central excises & salt act, 1944, particularly when the orders contained and circulated under trade notice no. 206/1980 by which an application could be received by a supdt. had already been withdrawn .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC630Tri(Delhi)
..... . for these reasons, i am inclined to hold that the exemption under the main notification covered the auxiliary duty of excise leviable under section 36 of the finance act, 1976." therefore, it cannot be doubted that the government of india did not intend to give benefit to spindle hvi oil used for manufacture of agricultural spray oil ..... appears in the judgment of the privy council in crawford v. spooner - (1846) 6 moo pc 1(9): "...we cannot aid the legislature's defective phrasing of the act, we cannot add, and mend, and, by construction, make up deficiencies which are left there." learned counsel for the respondents is possibly right in his submission that the ..... question as the notifications specifically mentioned mineral oil commonly known as spindle hvi oil falling under item 11(a) of the first schedule of the central excises and salt act, 1944. however, the appellants have submitted that notification no. 44/71-c.e, dated 7-4-1971 exempts any mineral oil falling under item no. 8 of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC122Tri(Delhi)
..... appeal was received in the registry on the 5th day of november, 1985. in terms of provision of sub-section (3) of section 35b of the central excises and salt act, 1944, an appeal has to be filed within three months. this means the last date for the filing of the appeal was 25th september, 1985. the appeal was received on ..... the absence of application for condonation of delay, the discretion for condoning the delay in terms of provisions of sub-section (5) of section 35b of the central excises & salt act, 1944 cannot toe exercised. the appeal is dismissed being hit by limitation and we are not going into the merits of the same.
Tag this Judgment!Court : Delhi
Reported in : AIR1991Delhi271; 44(1991)DLT111
..... calling upon him to proceed with the reference and decide the disputes, compelling sh. man mohan lal monga to file an application under section 20 of the arbitration act which was registered as suit no. 1106a/84. even otherwise most of the proceedings were recorded by the arbitrator in a register. instead of filing that register, ..... , advocate at the instance of the parties and they accepted the same to be correct.3. the application under section 14(2) of the arbitration act (hereinafter referred as the act) is signed by sh. suresh singh, advocate wherein he said that he had been requested and authorised to file the original stamped award made by the ..... following words:'whereas disputes have arisen between the parties of this deed and they are desirous of referring their disputes to the arbitrator under the provisions of the arbitration act. the matters in difference between the parties are their shares with regard to the assets and liabilities of the following: 1. m/s. shori lal and sons .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC542Tri(Delhi)
..... well known marketable commodity both of indian and foreign origin. non-cellulosic waste is imported regularly. the duty structure both under the customs and central excise acts is vastly different in respect of non-cellulosic fibres and non-cellulosic waste.therefore, we are unable to persuade ourselves to equate non-cellulosic waste with non ..... the powers conferred by the statute it has statutory force and validity and, therefore, the expression under the notification is, as if it were contained in the act itself.in view of the two notifications mentioned above we have no hesitation in coming to the conclusion that "man-made fibre is synonymous with "staple fibre ..... the term "obiter dicta".regarding the citations relied upon by shri parasurampuria he submitted that those decisions which have been rendered in the context of customs act cannot be used to decide classification under the central excise tariff. finally he submits that the approach of raw material nexus is not warranted unless the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT64TriDel
..... not have been binding on the government, because its powers of resumption are regulated by the statute, and must be exercised in accordance with its provisions. the act confers no authority on the government to grant exemption from resumption, and an undertaking not to resume will be invalid, and there can be no estoppel against ..... impugned adjudication order? "in the facts & circumstances of the case what is the legal effect of not specifying under which sub-sec. of section 112 of the customs act the penalty is imposed, while imposing penalty in the impugned adjudication order." 30. shri balvir singh son of shri bela singh, village & p.o. jalapur, district ..... was adjudicated and seized gold coins and currency were ordered to be confiscated absolutely and personal penalty of rs 10,000/- under provisions of section 112 of customs act, 1962 was imposed. the appellant preferred appeal and the collector (appeals) dismissed the appeal. the said order has given rise to the present appeal.2. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1992Delhi358
..... services of the petitioners retrospectively. or otherwise, and to pay them equal salary as that being given to regular employees of the principal employer. 'the act does not prohibit employment of contract labour altogether. it only regulates the employment of contract labour in certain establish* rents and provides for its abolition in certain ..... literate daily wage employees association and others v. state of karnataka and others : (1990)iillj318sc . (16) that was, however, not a case under the act and, the direction sought therein was to confirm the.daily rated and monthly rated employees as regular government servants. 50,000; such workers had been employed in different ..... petitioners to become employees of scope only was questioned and it was asked if they would become employees of bal bharti school and state trading corporation of india as well by applying the principles of the act. in the petitions it was also submitted that special training was imparted to the employees and it would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT131TriDel
..... this communication on the ground that section 11a procedure was not followed. the collector (appeals) dismissed the assessee's appeal holding that the lower authorities have only acted upon the order of the high court of andhra pradesh and that the communication of the superintendent is not an appealable decision or order in terms of section 35 ..... of the central excises and salt act, 1944. hence this appeal.2. we have heard shri prabhakara sastry, the learned counsel for the appellants and shri jayanarayanan nair, the learned dr for the respondent ..... not issued a demand notice under section 11a it was not correct for the executive collector to make it an issue for determination under section 35e of the act. against the aforesaid order, the revenue came in appeal to the tribunal (srb). tribunal in coming to a decision that demand for differential duty is not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC717Tri(Delhi)
..... that it is not a fit case where we could exercise our discretion in terms of the provisions of sub-section (5) of section 35b of the central excises & salt act, 1944. the appellant's prayer for condonation of delay is rejected.7. since we have rejected the appellant's prayer for condonation of delay, we are dismissing the appeal being ..... .a. 3. the appeal was received in the registry on 5th november, 1985. in terms of the provisions of sub-section (3) of section 35b of the central excises & salt act, 1944, an appeal has to be filed within three months from the date of communication of the impugned order. thus, the appeal should have been filed on or before 24th ..... advocate. shri sastry stated that he has got no objection for the rectification of the mistake in terms of sub-section (2) of section 35c of the central excises & salt act, 1944. in view of the submissions of both sides, we hold that it is a mistake apparent from record. accordingly we recall the earlier order passed by us and in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC430Tri(Delhi)
..... . secondly, actual return or extent of return of the durable and returnable containers is not relevant. if the buyer chooses to return the packing, the seller should be obliged to act and refund the stipulated amount.8. the tribunal in c.c.e. v. e.i.d. party (india) ltd. [1989 (40) elt139 (tri.)] laid down the following tests ..... the packing is excluded.mahalaxmi glass works (p) ltd. v. c.c.e. [1988 (36) elt 727 (sc)] considered the scope of section 4(4)(d)(i) of the act.the supreme court while reiterating the ratio laid down in radhakrishaiya observed as follows: "actual return or extent of the return is not relevant. what is necessary is that if ..... for the valuation of the excisable goods reads as follows : "section 4 : valuation of excisable goods for purposes of charging of duty of excise. - (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provisions of this section, be deemed to be- (a .....
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