Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 68 period during which a person is deemed to be a prisoner of war Court: customs excise and service tax appellate tribunal cestat tamil nadu

Premina Exports and 24 ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(105)LC841Tri(Chennai)

..... is available only to those machines which are directly used in the manufacture of garments.it was contended that while interpreting notifications issued under section 25 of customs act, 1962, no such additions can be made and that the notification should be interpreted as it is worded. it was further contended that by administrative circulars ..... .7. in his rejoinder the learned advocate appearing for the appellants submitted as under: 1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. it may be that fabric is classified under one chapter and garments are classified under another chapter but that ..... products and they are marketable as such, i.e.as fabric as well as garments (ii) in terms of the first schedule to the central excise tariff act, 1985, the knitted fabrics are classified under chapter 60, whereas garments are classified under chapter 62. iii) the manufacturing licences granted to the appellants refer to .....

Dyna Lamps and Glass Works Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)LC41Tri(Chennai)

..... by which the commissioner has confiscated capital goods valued at rs. 5 crores (rupees five crores) imported under epcg licence under section 111(o) of the customs act 1962, (the act for short), with an option to redeem the same on payment of fine of rs. 50,00,000 (rupees fifty lakhs). he has also demanded duty of rs ..... seeking the consent of the board in that behalf. in the instant case, the commissioner of customs has proceeded against appellants herein under the provisions of the customs act, because of the breach of specific conditions as stipulated in the licence and the notification.the appellants were fully aware of the commitments undertaken by them while obtaining ..... in the present case are entirely different. therefore, we are of the considered opinion that the commissioner was right in proceeding against the appellants under the customs act. in any case the thrust of the plea of the appellants vide para 6 of the grounds of appeal was that the order of confiscation of the capital .....

Premina Exports and 24 ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(84)ECC434

..... is available only to those machines which are directly used in the manufacture of garments.it was contended that while interpreting notifications issued under section 25 of customs act 1962, no such additions can be made and that the notification should be interpretted as it is worded. it was further contended that by administrative circulars ..... . in his re-joinder the learned advocate appearing for the appellants submitted as under: (1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. it may be that fabric is classified under one chapter and garments are classified under another chapter but that ..... products and they are marketable as such, i.e. as fabric as well as garments (ii) in terms of the first schedule to the central excise tariff act, 1985, the knitted fabrics are classified under chapter 60, whereas garments are classified under chapter 62. (iii) the manufacturing licences granted to the appellants refer to .....

Commissioner of Central Excise, Vs. M/S Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

1. in this matter, registry has placed the file for passing final order in terms of section 35c read with section 35k of the central excise act, 1944 on account of hon'ble high court of judicature at madras has answered reference in r.c. 1 of 1998 by their order dated 13.11.2000 and have .....

Commissioner of Central Excise, Vs. Richardson and Crudas (1972) Ltd.,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... duty benefit and benefit be granted and various other deductions and valuation aspect. they also contended that they held bonafide belief that the item was not covered under the tariff act. this plea has been accepted by the tribunal in several appeals and held the demands to be barred by time. on such case is braithwate & co., 2000 (116) elt 487 .....

Cce Vs. Suvarna Florex Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(82)ECC368

..... and allowed to be sold in india, such undertaking shall pay duty of excise leviable on such articles in terms of section 3 of the said central excises and salt act; (e) the manufacturer of the said goods follows the procedure contained in rules 156-a and 156-b of the central excise rules, 1944 (hereinafter referred to as ..... the case may be, into a 100% export oriented undertaking from the whole of (i) the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944(1 to 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the additional duties of excise (goods of ..... special importance) act, 1957 (58 of 1957), subject to the following conditions, namely: (a) the undertaking is approved by the board of approval for 100% export oriented undertaking appointed by the central .....

Penta Media Graphics Ltd. Vs. Cce, Commissionerate

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)(88)ECC716

..... rea is lacking. in fact the scn relies upon the date furnished by the appellant. in the circumstances the provisions of section 11a(1) of the central excise act are not applicable. the goods are not rendered liable for confiscation. indisputedly the assessments were provisional and the appellants are bound to pay the assessed duty without prejudice ..... the errors of omission or commission was due to communication gap between various departments of the appellant, he has held that the proviso to section 11a of the act can be invoked. he has therefore appropriated a sum of rs. 4.5 lakhs in terms of the bond executed. in this connection, it is submitted that ..... provisions of customs valuation rules, 1988. copy of the circular enclosed, in this connection. it is submitted that the provisions of section 4 of the central excise act has also been amended to provide for assessment based on transaction value, which appears to be in consonance with the aforementioned circular of the board. there could be .....

Penta Media Graphics Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(93)ECC409

..... the apex court in dimple overseas case (supra) is not a decision on the scope of rectification of mistake applications contemplated in section 129b(2) of the customs act. that judgment was passed in an appeal filed before the hon'ble supreme court against an order of the tribunal and not in a rectification of mistake application. ..... referred to me.14. the difference is as to whether the application in question filed by the appellant is within the scope of section 129b(2) of the customs act. that section provides for "rectifying the mistake apparent from the record".15. the mistake being pointed out is that, in the remand order (for de-novo consideration ..... bench of five-members presided over by the president of the tribunal justice k. sreedharan has held that, while considering application under section 129b (2) of the customs act, 1962, mistake apparent from the record contemplated by section cannot be one that is to be brought out by a long drawn out argument. the mistake apparent from the .....

Bharat Heavy Plate and Vessels Ltd. Vs. Commissioner of Central Excise ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... confirmed a duty demand of rs 9,28,888/- under rule 9(2) of the ce rules read with proviso to sub section (1) of section 11a of the ce act, 1944, besides penalty of rs 3,00,000/- under rule 173q of the ce rules, 1944.2. shri prabhakara sastry, learned counsel for the appellant submitted that the committee of .....

Muthusavaari Pillai Paper Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(93)ECC457

..... uoi, 1996 (88) elt 24 (sc) wherein the apex court has held that extended period of five years inapplicable as the show cause notice do not refer to any act or omission as required under section 11a and the authorities are required to specifically state which of the default the assessee is charged with. (d) cce v. hmm ltd., ..... after the levy with the same pattern of manufacturing activity with the same set of machinery in each unit. (c) when two units are separately registered under central excise act, 1944, sales tax. ssi having their own separate balance sheet and income tax assessment, work force and infrastructure, the two units cannot be clubbed as one for some ..... therefore, initiated by issue of show cause notice dated 18.12.96 addressed both to m/s mmsc and m/s mppp alleging contravention of various provisions of the act and the rules made thereunder and the proceedings culminated in the order impugned as aforesaid. aggrieved by the said order, appellants viz. m/s mmsc have come in .....