Split Duty - Judgment Search Results

Gujarat Glass Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT822Tri(Mum.)bai

..... the commissioner appeals in respect of cnc panel cooler and split air conditioner the learned chartered accountant for the appellants states ..... the appeal relating the split air conditioner is dismissed 5 appeal has been heard waiving pre deposit of the duty and partly allowed ..... as indicated above in respect of the cnc panel cooler and dismissed in respect of the split air .....

Commissioner of Central Excise, Vs. Ics Systems Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(81)ECC595

..... indicate changing information they are thus not static signs and they display dynamic information these split flap panel boards indicate the information about the arrival and departure of trains and planes ..... force from that date the commissioner also reduced the penalty imposable to the amount of duty demand to be quantified by jurisdictional dy commissioner 3 the appeal of the assessee challenges .....

Assistant Commissioner of Vs. Magnum International Trading Co.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)84ITD113(Delhi)

..... and following its accounting system year after year and therefore the disturbance of accounts by splitting the contract was not justified the learned counsel pointed out that all receipts received in ..... import licence and the registration of export contract by the government of india similarly the duty exemption entitlement certificate to the assessee company for the contract to export six barges to .....

Alstom Power Boilers Ltd. Vs. State Bank of India and anr. and Mrs. Da ...

Court: Mumbai

Reported in: 2003(4)BomCR202; [2002]112CompCas674(Bom); (2003)2CompLJ210(Bom); [2003]42SCL197(Bom)

..... meeting having committed gross negligence in their duty to safeguard their own financial interests hair splitting and technical contentions are tried to be ..... scheme in the manner of a carping critic a hair splitting expert a meticulous accountant or a fastidious counsel for the ..... of the financial institutions were so conscious of such hair splitting of the matter they ought to have written to the .....

Kitply Industries Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(84)ECC843

..... since the payment of dues including interest was to be split up in 36 instalments calculation of interest was also required ..... detained goods to the appellants and accept payment of differential duty in 36 instalments without demanding any interest thereon or to ..... provisionally and on finalization of the provisional assessments the differential duty amounting to rs 1 37 crores approx was demanded from .....

Northern Tannery Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(86)ECC305

..... chrome tanned leather crust leather finished leather of all kinds including splits and sides of the aforesaid falling under chapter 41 of ..... dated 8 9 2000 was issued for demanding special additional duty from them that the commissioner appeals under the impugned order ..... any specified description from the whole or any part of duty of customs leviable thereon the central government has thus exempted .....

Maniraj Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2003)(154)ELT264Tri(Kol.)kata

..... of availing the benefit of concessional rates of duty under notification no 175 86 c e dated 1 3 86 by artificially splitting their aggregate value of clearances ii maniraj and ..... macborn are systematically suppressing their actual production and removing the same without accountal and without payment of duty maniraj and .....

Debita Deoho Vs. State of Arunachal Pradesh

Court: Guwahati

..... the accused appellant can be conveniently split up as follows i the accused had takeover the guard duty at the air station from pw ..... to the call given by the sentry the person on sentry duty was at liberty to fire depending upon the circumstances this witness ..... and incidental to the conduct of a person employed for sentry duty consequently this court is inclined to accept the defence version that .....

G.K. Kabra Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)87ITD249(Hyd.)

..... was as a result of arrangement between the seller and buyer split into two namely duty so far paid separately directly to the tax authorities and the ..... considering a case where in a going business a liability to pay duty which was legally of the assessee and which on such payment was ..... cit v durga prasad more 1971 82 itr 540 it is the duty of the assessing officer to go behind the facade and see the .....

Kinjal Electricals Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(146)ELT642TriDel

..... appeal holding that notification no 8 99 does not permit to split the specified goods manufactured by them and clear some goods ..... based clearance exemption limit and some goods on payment of duty at normal rate learned consultant mentioned that the condition contained ..... no 175 86 provided two manners availing the exemption or paying duty by availing modvat credit that now central govt has issued .....