Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 6 enrolment Court: customs excise and service tax appellate tribunal cestat delhi Page 11 of about 325 results (0.169 seconds)

Cce Vs. Golden Rolls Pvt. Ltd. and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC556

..... and has been accepted and applied in several cases in opinion, therefore, irrespective of applicability of section 11b of the act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. section 11b of the act or similar provision merely gives legislative recognition to this doctrine. that, however, does not mean that in absence of .....

Shivam Overseas, Shri Harjit Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(118)ECC273

..... to export the goods nor are beneficiary in the entire records, show cause, statements of persons and in the discussions and findings given in the impugned order, no act of omission or commission has been brought out regarding the appellant, a partnership firm. hence penalties imposed are illegal. 5(b) the third appellant sri narayana rao ajay ..... export order." on this account also the order narrates to be set aside. (1) the show cause notice proposes confiscation under section 113(d)(h) of the customs act, 1961 and not under section 113(h) thereby confirming that there was no mis-declaration. since section 113(d) has been invoked, it implies that the goods were ..... that the declared goods were examined under siib supervision, passed in full and test reports also confirmed the quality and let export order under section 51 of the customs act passed on 2.12.1999 by the proper officer. (f) the description given in the show cause notice regarding the garments which were examined on 100% is .....

Reiz Electronics Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(116)ECC472

..... m/s. reiz enterprises will not affect the rights of the appellant because such concurrent use of trademark is contemplated by the provisions of section 12(3) of the said act which provides that: "in case of honest concurrent use or of other special circumstances which, in the opinion of the registrar, make it proper so to do, he may permit ..... on 11.11.2003 so as to be effective from 1.6.1995. the copy of the registration certificate issued under section 23(2) of the trade and merchandise marks act, 1958 read with 62(1), shows that the registrar of trademark on 11.11.2003 certified that the trade mark "reiz" was registered in the name of the appellant company ..... favour of m/s. prakash gramodyog to the effect that shaving plus is registered in their name from 6.10.1997. section 23 of the trade marks act also provides that the registrar shall, unless the central government otherwise directs, register the said trade mark and the trade mark, when registered shall be registered as of the date .....

Mohan Generator and Pumps P. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(119)ECC19

..... permit. if any alteration becomes necessary, then it was required to be made as per sub-rule (2). under sub-rule (3), the proper officer empowered under 14 of the act can exercise powers to enquire in connection with the declaration by examining any conversant person and the relevant documents. the proper officer may reassess the correct duty payable under sub ..... ) dated 28.2.2005 upholding the order-in-original confirming the demand of duty of a total amount of rs. 3,29,078/- under section 11a of the central excise act, 1944 and imposing penalty of rs. 2,50,000/- under rules 9(2), 52a and 173q of central excise rules of 1944 and ordering payment of interest under section 11ab ..... . the appellant was registered as a manufacturer of diesel generating sets falling under sub-headings 8502.90, 8501 and 8408 of the tariff act. according to the revenue, the appellant was availing exemption under the notification no. 9/99-ce dated 28.2.99 and was availing the facility upto 26.4.199. as .....

Cce Vs. Surya Ispat Udyog

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2008)(126)ECC204

..... customs cases however, the principle to be applied in respect of seizure and adjudication is not the same as stated in the preceding sub-paragraph. section 110 of the customs act gives power to the proper officer to seize any goods if he has reason to believe that such goods are liable to confiscation under the ..... act. there is no reference in this section to the place at which such seizure can be effected. as such the seizure can be effected at any place and the case .....

Vikram Cement Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... authority and the first appellate authority. hence the present appeal.3. the contention of the ld. counsel for the appellant is that in terms of section 68(2) of finance act, during the relevant period, the tax was payable by the provider of the service. it is being pointed out that only with effect from 1-1-05 the service recipient .....

Kisan Co-operative Sugar Factory Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that the appellate commissioner had chosen not to impose any penalty on the ground that the adjudicating authority had not imposed it. the assistant commissioner could not have acted on the basis of the observations conveyed by the executive commissioner (review).12.1 the contention that the adjudicating authority had not imposed penalty initially and that ..... heading 8311, plain plates, hr sheets, channels, angles falling under chapter 72 and synthetic enamel (paints) falling under chapter 32 of the schedule to the central excise tariff act, 1985, as capital goods. since these were not covered under the definition of "capital goods" given in rule 2(b) of the cenvat credit rules, 2002, the ..... rs. 1,49,010/- was disallowed and a penalty of equal amount imposed, besides ordering interest to be paid in terms of section uab of the central excise act, 1944.2. according to the revenue, during april 2003 to december 2003, the assessee had taken and utilized cenvat credit of rs. 1,49,010/- on welding .....

C.C.and C.Ex., Indore Vs. M/S Sanctus Drugs and Pharma Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... cheque at an early date. it is needless to add that the appellants would be eligible for interest for the delay in payment in terms of section 11bb of the act read with the order of the tribunal dated 5/12.04.2007 and the board s circular f.no.802/35/2004-cx dated 8.12.04. 9. it is .....

C.C.E., Jaipur Ii Vs. M/S Rajasthan Spinning and Weaving Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... were also registered under section 69 of the finance act, 1994 as goods transport operator. they have utilised the cenvat credit earned on various inputs, capital goods and service tax paid on input service. the department sought to disallow the ..... dated 30.3.2007 vide which the demand of service tax of rs.739668/- was confirmed along with interest and penalty of rs.1000/- under section 77 of the finance act, 1994 was imposed. 3. the respondents are engaged in the manufacture of man-made yarn of synthetic and artificial staple fibre falling under chapter 55 of the ceta, 1985. they .....

Cce, Meerut Vs. M/S. H.L.Papers Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... from the customers buying the final product; that since the service tax paid by them on the input service as per the provisions of section 12b of the central excise act,1944 burden of proving that incidence and the tax had not been passed on to the customers is on the respondent that the evidence produced by the respondent in this .....