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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 2 results (0.126 seconds)

Mar 13 2001 (TRI)

B.G. Plywood Ind. (P) Ltd. and ors. Vs. Cce

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

Reported in : (2001)(96)LC709Tri(Chennai)

..... b.g.plywood industries (p) ltd. (hereinafter called m/s. bgp) under rule 9(2) of ce rules read with proviso to sub section 1 of section 11a of ce act, 1944 and section 11a(2) ibid. further, there is a penalty of rs. 5,00,000/- on m/s. bgp under rule 173q of ce rules ..... 8 dealers/consignment agents as mentioned in para 31 of the order-in-original was recorded besides undertaking investigation and recovery of several documents relating to correspondence/transaction by parties with bgp and its sister concerns.enquiries were also conducted and gathered with vijaya bank, state bank of india and canara bank. several ..... even otherwise, instances have come to notice as cited in the show cause notice, wherein the price charged by m/s bgp was vastly suppressed as compared to those of m/s bgs for instance, the prices of impugned goods purchased by m/s arihant sales corporation, under the invoices of both the ..... had been made, in the accounts of m/s bgs on behalf of m/s ganesh timber. further, it is admitted that the price-lists chart seized from the premises of m/s ganesh timber shows the rates at which plywood of various thicknesses more than the rate at which m/s bgp ..... which is not resiled in the cross examination and thus the agent's corroborative evidence is established. he pointed out that the slips recovered from venkataraman corresponded to the seizure of records from ganesh timber trading co. and therefore, it establishes the entire information and evidence which could be applied to all the .....

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Dec 22 1998 (TRI)

Commissioner of Customs Vs. Adhani Exports

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

Reported in : (1999)(111)ELT143Tri(Chennai)

..... been accepted by the commissioner (appeals) also. as against this, the concentration of vitamin mixes imported by them are many times higher and also correspond to the composition of goods imported by victoria marine at the same price at which they have also imported at a later date. he relies ..... allegations in this regard. therefore, we cannot but conclude that the said contemporaneous imports relied upon by the appellants are good evidence under section 14 of the customs act.14. the department also bases its findings and conclusions on certain letters particularly letter dated 4-7-1996 of mpeda. the said ..... of vitamins, particularly those of vitamin-a, vitamin-d and vitamin-e are too high in the case of imports by the appellants as compared with the concentrations recommended by mpeda. he further submitted that there are two types of shrimps farming namely semi-intensive and intensive and the concentration ..... required for these two are also different as can be seen from the chart. he further submitted that the findings in the impugned order-in-appeal that in the vitamin mixes imported from m/s. pingtai and zuelling ..... and the vitamin mix concentration is different for these two types. the order impugned does not consider this at all. ld. sdr submitted a chart showing the composition of the various vitamin mixes as recommended by mpeda, as concerning imports vide the water base ltd. from m/s. pingtai and .....

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May 26 1987 (TRI)

K. Janardhanan Pillai Vs. Collector of Customs

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

Reported in : (1988)(38)ELT647Tri(Chennai)

..... contract no. tcf-1086 (disputed contract in question) also there should be telex/cable correspondence/confirmations leading to the contract." the appellant, k. janardhanan pillai also in his statement recorded under section 108 of the customs act admitted that "normally before entering into contracts there will be offer from the sellers side ..... ., moved the said consignment to cochin port wharf for shipment as per steamer "australian star". it further appears that the authorities concerned, on comparable shipments as per contract date of the same period suspected the under valuation of the goods and entertained some doubt regarding the genuineness of the said ..... as the same was a fictitious and antedated document as held by the adjudicating authority and confirmed by us as stated above. as regards the chart showing the details of shipments made during november/december, 1979, from cochin port, no help can be taken because presumably the prices must have ..... to the ratio of the supreme court decision in the case of kanungo and co., v. collector of customs, calcutta, air, 1972 sc 2136,1983 elt 1486 (s.c.) wherein it was held, that "it cannot be disputed that the false denial could be relied on by the customs authorities ..... request to summon witnesses including n. sasidharan was made by the appellants, m/s. raj mohan cashews ltd., vide their letter dated 25.8.1983, but no reasons as to why the cross-examination is necessary were ever stated. from the record we also find that as many as six .....

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Sep 22 1998 (TRI)

Ramachandra Rexins (P) Ltd. Vs. Commissioner of Central Excise

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

Reported in : (1999)(63)ECC132

..... without gate passes and the department had misconstrued such sales as clandestine removal. he further submitted that the various lorry way bills, the gate passes, correspondence and other documents etc. which were seized by the department are still with the department would prove clearly the above facts of the case. he ..... accepted in view of my findings above. also, the description, value, quantity etc., of coated cotton fabrics invoiced by m/s. meenakshi enterprises when compared with the gp.1 and the invoices purported to have been made in respect of m/s. meenakshi enterprises, madurai do not tally with those disclosed ..... get the goods released provisionally, he has granted option to get the same redeemed on payment of fine of rs. 3,500/-imposed under section 34 of the act.2. the short facts of the case are that the appellants are manufacturers of articles falling under t.i. 19 (iii) of central ..... rolls under seizure at madras were also available on the stock available in the factory at bangalore. he has noted that in fact, a chart has been given at page 3 of the show cause notice giving the details of repeat/roll numbers to which the party has failed to ..... attempting clandestine removal of any excisable goods cleared from the factory without payment of duty. he also submitted that the collector had ignored that between 1983-85, rt-12 return were correctly submitted by the manufacturer and assessment had been completed. the officers who were investigating in the clandestine removal .....

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