Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC222Tri(Delhi)
..... section 5(l)(ix) of the wealth-tax act, and praying that the value thereof be included in the taxable assets of the assessee, in exercise of the powers of the appellate tribunal under section 24(5) of the wealth-tax act ..... the high court, the hon'ble calcutta high court held that the tribunal was right in rejecting the petition of the department under section 24(5) of the wealth-tax act in respect of the sum of rs. ..... 's view the assessment which had been originally made, had been made under section 23(3) of the income-tax act and the said assessment had become final and conclusive long ago. ..... in the said appeal, however, the appellants contested the duty collected on 832 bales of wood pulp and contended that no duty was payable thereon as the rate of duty was "nil" on the date of removal of the said goods from the warehouse after 17-3-1985 by virtue of the two notifications ..... vide his letter dated 10-6-1985, intimated to the appellants that the assistant collector of customs (technical) had granted a personal hearing to the appellants on 7-6-1985 in his chamber and since they did not appear on that date for personal hearing, the assistant collector was pleased to give them another chance of personal hearing on 24-6-1985 "before taking any decision on the demand notice as referred above". ..... during the hearing before us, shri naik for the revenue raised a legal objection stating that no appeal was filed by the appellants against the demand notice dated 8-5-1985 which was in the nature .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... court held that sub-section (4) of section 5 dealt with the same class of persons who fell within the ambit of section 34 the income-tax act, 1922, that both section 34 of the income-tax act and section 5(4) of the investigation act dealt with persons who had similar characterisitcs and similar properties, the common characteristics being that they were persons who had not ..... also took note of the fact that sub-rule (2) was a penal provision inasmuch as it is provided therein that apart from the duty payable, the party will also be made liable to a penalty and he also incurs the risk of the goods being confiscated.it was also ..... case that the regulations framed in 1957 have been duly framed and published under section 59(5) and as such they shall have effect as if enacted in the act.under section 38 of the act the rules made under the act are required to be published ..... elaboration: even so the rules represent subordinate legislation.they could not travel beyond the purview of the act and that unless specifically so provided, the rules do not become part of the act.there is no dispute that the rules represent delegated legislation ..... . (3) what remedy the parliament hath resolved and appointed to cure the disease of the common wealth and it was added "and then the office of all the judges is always to make such ..... mines act 1923, and as the 1923 act was repealed by section 88 of the 1952 act, the 1926 regulations as part of the 1923 act stood repealed and ceased to have legal existence on the day the 1952 act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC618Tri(Delhi)
..... dominant criterion for stay is the prima facie case and the learned senior departmental representative relied upon the delhi high court decision in the case of uptron powertronics ..... he has neither filed wealth tax returns nor income-tax returns and in the absence of prima facie evidence to the contrary adduced by the department, as discussed above, i agree with this submission of the ..... that the appellant herein has filed an affidavit on 24-4-1992 that he has no immovable property and that he is not filing any income tax or wealth tax returns. ..... singh, the learned senior departmental representative supported the order proposed by member ..... the learned senior departmental representative relied upon the stay ..... not been able to bring on record any satisfactory prima facie evidence regarding the financial soundness of the applicant so that he is in a position to deposit the entire amount of penalty or even part of it for the purposes of section 129e of the customs act. ..... also stated that the appellant was a former minister and he was so poor that he could not even pay income tax as a minister, as managing director of the appellant's company and even now as an mla. ..... he has denied that invested part of his wealth in the name of his brother, shri thimmayya and established a poultry farm at sholapur ..... denied that he has made a personal wealth of rs. ..... within the tax limit. ..... us to believe that as a minister, ex-managing director and as an mla, he is a poor man and never earned money to pay as income tax. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(46)ELT471TriDel
..... that the administrator has given a general finding that these items are also primary gold without giving a specific decision about the tenability of the pleas raised by the appellant and directed that the wealth-tax returns filed by the appellant have to be examined in the proper perspective and their evidential value assessed. ..... learned counsel shri jain next refers to the wealth tax returns filed by the family members. ..... she contends that the wealth-tax returns filed by the family members of the appellant have rightly been rejected by the collector as no details of the jewels have been given in those returns.13. ..... 78,000/- and both in the wealth tax returns of the wife of the appellant and the wife of the brother of the appellant there is mention that the jewellery is in the possession of the department. ..... he also held that the wealth-tax returns filed by the party did not contain any mention of these mohars and swastika anywhere. ..... there was a personal hearing and ultimately the collector passed the order holding that on personal examination of the items he was convinced that they are liable for confiscation in contravention of section 71 of the act. ..... the wealth-tax return filed by smt. ..... in the wealth-tax return for the assessment year 1974-75 the wife of the appellant smt. ..... he gave the details of the items and the names of the persons to whom they belonged.according to the appellant none of the said persons owned more than 4000 grams of gold ornaments and gold articles. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(75)ELT305TriDel
..... the learned senior departmental representative pointed out that the tribunal had noted their declaration in the wealth tax report of over rs. ..... 16 lakhs in cash and another equal amount by way of bank guarantee in terms of section 129e of the customs act, 1962 within 16 weeks from the date of the receipt of the order.compliance was to be reported after 20 weeks from the date of issue of the order. ..... as regards the financial position, the learned senior departmental representative referred to para-20 of the tribunal's stay order dated 4-3-1994 and contended that the tribunal had considered all the aspects of their financial condition, assessed their capacity to raise the necessary funds for making ..... further, the learned senior departmental representative referred to the balance sheet of the firm m/s. ..... singh, the learned senior departmental representative opposed very entertainment of these applications on the ground that they have been filed beyond the time given in the stay order and the stay order has, therefore, worked itself out. ..... the learned senior departmental representative pointed out that the high court has considered their plea against the stay order and has not interfered with the order passed by the tribunal. ..... the high court had dismissed the petition and passed the following order :- this petition is directed against an order of customs, excise and gold (control) appellate tribunal passed in various applications of the petitioner under section 129e of customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(99)ELT332TriDel
..... he submits that the documents produced by the appellant before the wealth tax officer are not relatable to the goods and, therefore, the contention ..... that in the meantime, the wealth tax officer had also observed that the silver bars which were declared by the appellants in their wealth tax returns were 30 to 50 years ..... he submits that the appellants had submitted wealth tax returns for the year 1958; that in these returns, the appellants had not disclosed that they had these ..... clearly leads to the conclusion that the appellants did not have these 85 silver bars when they filed wealth tax returns for the year 1958-59. ..... 12(ii) f 1/48, dated 25-8-1948 as amended, issued under section 8(1) of fera, 1947 read with section 11 of the customs act, 1962 and since the appellants have not proved conclusively that these silver bars were actually procured by them before the enactment of customs act, 1962 and, therefore, the lower authorities have rightly confiscated ..... counsel submits, the wealth tax officers relied on the evidence in the ..... unable to prove his case with respect to the notified goods or merely because the notified goods are found liable to confiscation on account of violation of one or the other provisions of chapter 4a of the customs act, 1962, it does not follow that the same category of goods are also smuggled and are also liable to confiscation. ..... the circumstantial evidence must be compatible to the guilt of the accused and totally in-compatible with the innocence of the person. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(9)ECC100
..... any affidavit whatsoever affirming that they did not have any assets other than those declared for income tax and wealth tax purposes, although required to do so once and again - first on 19-7-1985 and again by ..... time; (e) the dissolution prior to the adjudication order of a partnership firm that came into being after the commencement of the proceedings in adjudication can have little effect, if at all, on the validity or the legality of the order made in adjudication; (f) we have not had the advantage of perusing the decisions cited for the applicant but then it seems - (i) an assessment itself is one thing and the reopening ..... this is an application, purporting to be one under the proviso to s.35 f of the central excises and salt act, 1944 (hereinafter, the act) praying, inter alia, that a deposit of the differential duty for the years 1978-79, 79-80 and 80-81, being sought to be recovered from the applicant herein ..... the assets and liabilities were taken over by the present applicant; (ii) notwithstanding compliance by the assessee, at all material times, with the provisions of the act and the rules, and the approval of the price and classification lists and r.t. ..... into operative force, the requirement of a deposit, in terms thereof, is inapplicable; (c) in terms of 5.11-a of the act as it read at the material time, the collector of central excise was incompetent to have adjudicated the notice to show cause and the order he made in adjudication, is consequently, without jurisdiction .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)ECC167
..... but it is now well settled that while interpreting items in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that is to say, to their commercial sense".in union of ..... similarly, the words food colours and syrup essences which are descritive of the class of goods the sales of which are to be taxed under the act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and ..... these are but a few illustrations (the list is endless) to show the continued depreciation by the supreme court in authorities resorting to personal observations (pertaining to subjects of which they are obviously not and are not even expected to be experts) technical books, dictionary meanings and the end use of articles sought to be made liable to ..... clearly of opinion that in the state of the evidence before the revisional authority no reasonable person could come to the conclusion that vp latex would not come under rubber raw. ..... the order passed by the superintendent it is clear that he has relied on his personal observations in factories in bombay and to see the end use of ccms wires or ..... main contentions as put forth by their departmental representative, sh. v.m. ..... any the less what they actually are namely, highly technical books containing a wealth of technical information meant for technical people. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(55)ELT207TriDel
..... the hon'ble karnataka high court had taken great pains to set out the various entries of the karnataka sales tax act to establish that whenever legislature wanted to include the parts and accessories within the scope of an entry, it used the ..... the letter of the department signed by the administrative officer, dated 29-6-1983, was not an order coming within the scope of section 35e(4) of the act, and since no demand under section 11a was raised for erroneous refund, the demand for recovery was time-barred.he referred to the case law reported in 1988 (37) ..... customs and central excise, pune, directed the assistant collector by an order, dated 27-12-1983, to file an application to the collector of central excise (appeals), bombay under section 35e(2) of the act.the assistant collector filed an application in form ea(2), dated 29-1-1987 in respect of the refund granted to the appellants by the assistant collector. ..... , that the notice under section 11 a, of the central excises and salt act was the only legal and correct process and application and proceedings under section 35e is not the correct step.the scope of an appealable order has been spelt out in the case, maliindra and mahindra ..... wealth tax, ..... ] the collector has no power to go beyond the scope of the arguments advanced before him at the personal hearing, which he has purported to do, by holding, that drive set and base frame were "essential parts of a compressor", when in fact all that was argued before him was that the said parts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC651Tri(Delhi)
..... whether the findings are on a matter under the income-tax act or under the central excise act, it shall be relevant and binding as far as this proposition of law is concerned that a speech made by the mover of the bill explaining the reason for the introduction of the bill can certainly be referred to ..... toilet soap in any one of its forms has to be of high quality and mild on skin as it is used for personal cleaning whereas household soaps have been described to comprise of various types of laundry soaps available in various forms of bars, cakes, chips ..... the letters (incidently these letters are of a stereotyped nature) obtained by the respondents from various persons dealing in soap which are at pages 8 to 11 in the paper book supplied by the respondents to show that 'kalpa' and 'oasis' soaps are used for household purposes and are generally known as ..... the central excise duty payable under the said classification list was shown as 5% ad valorem ..... therefore, words in the section of a statute are not to be interpreted by having these words in one hand and the ..... of exclusion cannot be used while interpreting the tariff entry.according to him the findings of the assistant collector that the terms household soap excludes the toilet soap cannot be said to be legal and justified. ..... in "the wealth of india"-a dictionary of indian raw materials and industrial products published by the directorate of publications and information, new delhi, toilet soaps and household soaps have been described as .....
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