Split Duty - Judgment Search Results

S.R. Mittal Paper Mills Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... manufacturer of craft paper the split up of duty demand may be noted first s no description quantity value duty involved rs total o kgs ..... statutory books of accounts there was only delay in payment of duty on account of financial difficulties it is also being pointed ..... manufactured from those quantities mentioned in the weighment slips therefore the duty demand beyond amount of rs 3 81 360 cannot be .....

Commissioner of Customs Vs. Datamatics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... as one item viz ultra 144 hays modem by paying duty 50 plus 20 without splitting the value c therefore it appeared that an attempt ..... part of the importers to in conducting the exercise of splitting of prices to evade duty the charges of putting the value of the cards ..... of classification under 85 24 and race of duty there under granted on such separate split prices in the other case of the same .....

Tisco Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(112)ECC15

..... and technical documents for site and erection engineering this is further split up into four categories namely i site lay out and ..... counsel for the appellants and for the revenue we observe that split up into two contracts one for technical documentation and engineering ..... aware tisco decided to split contract with sn into two with a view to avoid problems in customs duty assessment and has sought .....

Kasat Chemicals Pvt. Ltd. and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(105)ECC409

..... the customer kcpl has split the bills separately and the bill to the customer was never brought to the notice of the department with malafide intention to evade duty by under valuing ..... the excisable product and loading the value of so called exempted product there are several examples available from seized records where bills were split to mislead .....

Seagull Cooling Pvt. Ltd., Shri Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(111)ECC53

..... air conditioners on which full excise duty was paid b indoor and out door units of split air conditioners without some minor ..... the factory premises of the assessee found a consignment of split air conditioner comprising of out door amp indoor units described ..... the assessee was manufacturing amp clearing air conditioners and paying duty thereon they were also manufacturing parts amp components termed as .....

H.H. Arjun Doss Mahant, Disciple of Guru Devender Dass, Sri Swamy Hath ...

Court: Andhra Pradesh

Reported in: 2006(3)ALD22; 2006(2)ALT588

..... officer had been appointed 38 as expressed above the law does not provide for any splitting of office of mathadhipathi into religious functions and administrative affairs and the ingredients of both ..... religious and secular duties are blended together in the rights of a mahant therefore the petitioner has a .....

Jocil Limited Vs. the Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(113)ECC391

..... manufacture two by products viz glycerine and pitch arose out of splitting of oils supplied by the calcutta chemicals the same were cleared ..... the appellants contend that the by products have already been discharged duty and its value cannot be added in the value of the ..... held that the value of scrap removed separately by payment of duty cannot be added in the assessable value of the inputs supplied .....

Sparr Engineering Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2007)(115)ECC300

..... the time of removal of excisable goods d the assessee had undervalued the goods by splitting the value of drilling rigs mounted on motor vehicle chassis into two invoices by ..... vehicle chassis clandestinely without accounting in the statutory records without payment of appropriate central excise duty and without following the procedures prescribed under the erstwhile central excise rules 1944 c .....

Commissioner of Central Excise Vs. Esteem Services

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)8STJ391CESTAT(Mum.)bai

..... b they have also procured inputs without payment of duty under the notification no 43 2001 c during ..... account maintained for the purpose of paying central excise duty f having debited the central excise portion of the ..... duties drawback rules 1995 on the basis of a national average to an exporter of finished products the raw materials might be procured from the domestic source or imported the splitting .....

Basanthilal Aggarwal and anr. Vs. P.S. Bhamdari and ors.

Court: Andhra Pradesh

Reported in: 2007(3)ALD805; 2007(2)ALT566

..... no pedantic approach should be adopted to defeat justice on hair splitting technicalities sometimes pleadings are expressed in words which may not ..... cantonments act discharging any such duties the duties of the cantonment board are laid down in section 62 ..... books etc the cantonment board does not discharge any of such duties nor is there any other board or body under the .....