Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC687DTri(Delhi)
..... has been conclusively decided by kerala high court, in the appellant's own case, and the doubt has also been resolved by means of a retrospective amendment in the act itself.19. we would also like to dispose of, in passing, the contention set forth by the learned consultant for the appellant to the effect that the finished ..... was on the departmental authorities, also does not seem to be available in this case because the reported case was with reference to the provisions of central sales tax act, 1976, where the basic requirement of the concerned party being found to be a dealer was required to be established whereas there is no such dispute in this case ..... cochin 1983 (12) elt 578 = 1983 ecr 504d. he further pointed out that after the amendment brought about by the finance act, 1982 by virtue of section 51 thereof, retrospectively in the central excises and salt act, 1944 with effect from the date of its commencement i.e., 1-3-1944, making all the goods, when captively consumed, liable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(31)ELT566TriDel
..... the adjudicating authority and the applicants should be permitted to inspect the records. shri jain has referred to the provisions of section 35c of the central excises and salt act, 1944. he has turther pleaded that the correctness of thematter cannot be seen without going through the complete records, and he wants to challenge the correctness of the ..... is later. he has pleaded that the present appeals before the tribunal are transferred matters in terms of the provisions of section 35p of the central excises and salt act, 1944, and as such the respondent has no right to file a paper book. the learned authorised representative has referred to a judgment of the gujarat high court ..... the same should have also been transferred to the tribunal, as the appeal has been transferred to the tribunal in terms of section 35p of central excises and salt act 1944, and he wants to examine the whole record. he has objected to the filing of paper book dated 29.10.1985 by the department, and has pleaded .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(7)LC343Tri(Delhi)
..... a financial newspaper did not report the prices of extra hardened oil.16. reliance of the learned representative of the department on the definitions of 'oil' in various other acts and rules etc. is equally pointless. those definitions are in a particular context and are designed to serve a (particular purpose. they cannot be, and are not, applicable ..... less than three members and that there was nothing in the act to prevent the hon'ble president from constituting a bench of more than three members. the bench also observed that the order of the hon'ble president constituting ..... would not be confined to any particular reference point.5. the appellants as well as the respondent made a preliminary objection saying that there was no provision in the act to constitute a larger special bench. the bench observed that under the provisions then in force, a classification matter had to be decided by a bench of not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC375Tri(Delhi)
..... the case is to vest with the appellate tribunal. in my view, under the given situation this would be the most reasonable interpretation of section 13ib of the customs act, in harmony with the legislative intent.27. in the above view of the matter, since the value of the goods confiscated absolutely is rs. 1,42,000/- ..... paragraph the argument of shri chakraborti, learned advocate, appearing on behalf of the appellant was stated to be that the legislature while introducing section 131b in the customs act intended that the cases which involved large stakes should be transferred to the tribunal leaving with the government cases with a smaller stakes only. shri v.t. raghavachari, ..... mahajan's case in support thereof.6. the argument of shri chakraborti is that the intention of the legislature in enacting section 131'b" of the customs act was that the cases pending with the government and which involve high stakes are to be transferred for' disposal by the tribunal but that cases where stakes are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC292
..... exemption from customs duty under the customs act, 1962." 9. we observe that the word 'industry is not defined in the notification nor anywhere in the tariff nor can its definition be adopted from any ..... 1978 (3) s.c.r. 207, this court has held that hospitals would also come within the definition of the expression 'industry' given in the industrial disputes act, 1947 which is as wide as the legislature could have possibly made it. but that definition cannot be used for interpreting the word 'industry' in a notification granting ..... surface. the said notification is also reproduced below for convenience of reference: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance, department of revenue, no. 169-customs, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(16)ECC83
..... the collectorate, the collector (appeals) has sent to the coordination unit of the tribunal in his office. for all purposes, the assistant collector, coordination unit had acted as agent of the collector and now he cannot say that service on the assistant collector, coordination unit was no service on the appellant." following the ratio of ..... to receive the orders of the collector of customs (appeals) on his behalf. therefore we are not inclined to accept the contention of kotwal that this unit acted as the agency of the collector to receive the appellate orders which was a ministerial function only. the statement of kum. r. shakuntala, assistant collector in her ..... examiner, one p.o. (s.g.), one stenographer, one upper division clerk and one ldc. pending bringing into force of new chapter xv of the customs act this unit was entrusted with the responsibility of considering reviews of the appellate collector's orders. it also contained the collector's directions that with effect from 1-4 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)LC42Tri(Delhi)
..... sales effected under the agreement were not at arm's length.9. here it would be relevant to re-produce section 4(4)(c) of the central excises and salt act, 1944 which came into force from 1-10-1975 :- "(c) 'related persons' means a person who is so associated with the assessee that they have interest, directly or indirectly, in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(19)LC11Tri(Delhi)
..... decide whether the impugned goods are prohibited goods and also making it clear that fresh proceedings will be subject to the provisions to section 124 of the customs act, 1962 and that the importer (applicants herein) be given sufficient opportunity to put forth his case. aggrieved with the said order of the collector of customs ..... be applicable to licences already issued during the earlier policy period. the said application was treated as an appeal in terms of section 129d (4) of the customs act, 1962. the collector (appeals), madras after hearing the parties set aside the order passed by the assistant collector of customs, appraising (imports) holding that the order ..... after the issue of the licences were not applicable to the goods imported. against this order an application in terms of section 129d (4) of the customs act, 1962 on the directives by collector of customs, cochin under the provisions of section 129d (2), ibid was filed before the collector of customs (appeals), madras .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(25)LC96Tri(Delhi)
..... foam and its use is for the present facts and circumstances of the case is for flooring.21. in the show cause notice issued under section 124 of the customs act, 1962 there is a mention that the packages were opened. the relevant para is reproduced below :- "the packages were opened, inspected and a sample of the item tested. the ..... for importation as raw material as the goods were floor coverings. he had ordered confiscation of the imported goods under sections 111(d) and 111(m) of the customs act, 1962. further the goods were ordered to be released on payment of redemption fine of rs. 1.5 lakhs and the assessable value of the goods was ordered to ..... . the above transactions indicated that the subject transaction was not in the normal course and that the declared value was not covered by section 14(1)(a) of the customs act, 1962.6. enquiries conducted by the revenue authorities also revealed that the prevailing comparable price for the subject item was in the range of rs. 113 to rs. 240 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC116Tri(Delhi)
..... the existing law." 25. therefore, protection of indigenous industry from the onslaught of foreign technology and dumping is not the stated object of the act.however, the act lays down the requirements for the import of goods and it contains provisions by which only imports covered by licences are permitted and if there is ..... and the photographic colour papers of specific description from duty subject to two conditions including one that the importer should hold an industrial licence under jdr act for slitting and confectioning of photo-sensitized material from jumbo rolls.13. the learned advocate submitted on behalf of the hpf that northern plastics are ..... of indigenous manufacture. the learned counsel submitted that in view of the situation, the government of india took action under the industries (development and regulation) act 1951 making it obligatory for the small scale units to obtain an industrial licence and by prescribing fine and prosecution to those who violated the provisions. .....
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