Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... asphalt mix characteristics and surface texture. 8d. this is a multi-purpose machine. as per section note 3 of section xvi btn and the customs tariff act of india which is reproduced below :- "unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole ..... two principal units, one capable of off-set printing and performing other functions ancillary or incidental to printing and the second, the conversion unit, capable of acting as a converter of printed matter. the pamphlet produced by the appellants themselves entitled "chambon 720" describes that machines .......for "inline printing and converting of folding ..... 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of note 7 to chapter 84 of the customs act, 1975. it was further alleged that the appellants had deliberately suppressed the facts that the imported complete composite machine was for production of cartons and intentionally .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(49)ELT464TriDel
..... the rank specified in corresponding entry in column (3) of the said table, such powers being the powers of a central excise officer conferred under the said act.si. officers of the directorate of anti-evasion (central ex- rank of theofficers no.cise) of central excise2. deputy director deputy collector3. assistant director assistant ..... rank specified in the corresponding entry in column (3) of the said table, such powers being the power of a central excise officer conferred under the said act.sl. officers of the directorate of anti-evasion (central ex- rank of the officersno. cise) of centralexcise2. deputy director deputy collector3. assistant director asstt. ..... specified in the corresponding entry in column (3) of the said table, such powers being the powers of a central excise officer conferred under the said act.s.no. officers of the directorate of revenue intelligence rank of the officers1. 2. 3.3. deputy director deputy collector4. assistant director assistant collector5. chief .....
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 : (1998)(62)ECC631
..... the duties or exercise the powers of an officer under the said rules enabled him to perform the functions of assistant collector under section 11a of the central excise act (act, for short) during the period 17.11.1980 to 26.12.1985, though during the period that section referred to only "assistant collector".3. the rival ..... money on an execution.as a matter of fact in padampat singhariia (1980) 122 (itr) 162 (allahabad) the meaning of this word [levy] under this very act, [estate duty act 1953] came to be laid-down which is extracted as under (at page 166):-- the word 'levy' has been interpreted by the supreme court in the case ..... the contention of the counsel for the andhra pradesh state road transport corporation had taken note of the fact that in the hierarchical set up under the motor vehicles act 1939, the regional transport authority (rta) was a subordinate authority with limited territorial jurisdiction whereas the sta was a higher authority exercising jurisdiction over the whole of .....
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 : (1994)(71)ELT386TriDel
..... learned counsel for the appellants that the same reasoning holds good in respect of levy of cess under khadi & other industries development (additional excise duty on cloth) act, 1953.accordingly, following the order of the delhi high court (supra) we set aside the confiscation of the processed fabrics both in transit from the matador and ..... contravention of the rules is in respect of levy and collection of additional duties of excise under the additional duties of excise (goods of special importance) act, 1957 as applicable by virtue of section 3 thereof.there is no allegation of contravention of the rules regarding levy and collection of basic excise duty apparently ..... : "when penalty is additional tax, constitutional mandate requires a clear authority of law for imposition thereof. if long drawn arguments are needed to explain if the act by referential legislation or legislation by incorporation levies penalty or not, it is better for the court to lean in favour of the tax payer. there is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(79)ELT82TriDel
..... for such old and used photo copier machines, the appellants have contravened the provisions of import and export (control) order reading with section 11 of the customs act, 1962 and accordingly the goods were liable to confiscation. since there has been a misdeclaration of the description of the goods, the declared price cannot be said ..... to get the matter adjudicated straightaway by waiving the notice to show cause against confiscation of goods and imposition of penalty as required by section 124 of the act. it is on this basis that the appellants obtained clearance of the imported goods for appropriation by them. it must, therefore, be accepted that the goods ..... customs authorities have rightly determined the value of machine with reference to rule 8 of the customs (valuation) rules read with section 14(1) of the customs act, 1962; that the importers themselves furnished chartered engineers certificate wherein the price of the new machine has been shown as dm 80,000/- for each machine and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(69)LC107Tri(Delhi)
..... that these material facts could not have been concocted by the department and got it recorded through ravi garg in the statement recorded under section 108 of the act. it was also noted that ravi garg had merely sent a letter stating that the statement had been forcefully recorded. the tribunal noted that he had admitted ..... accomplices being settled questions of law, by various decisions of hon'ble supreme court, therefore, the questions are not referrable under section 130(1) of the customs act, 1962. the tribunal further held that it is settled law that the retraction will not have the effect of wiping out the earlier confessional statement. the tribunal further ..... this reference application seeking reference of the questions noted below for reference to the high court in terms of sub-section (1) of section 130 of the customs act, 62. the appellant's counsel has framed eight questions for reference which are noted hereinbelow: i. whether the appellate board was right in giving a finding .....
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 : (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 .....
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