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Judgment Search Results Home > Cases Phrase: contract act 1872 Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 275 results (0.112 seconds)

Oct 30 1985 (TRI)

Cheran Engineering Corporation Vs. Collector of Central Excise

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

Reported in : (1986)LC465Tri(Chennai)

..... that the term 'fraud' will have to be understood in a general way and not necessarily in the way it has been defined in the indian contract act, 1872. we have already held that the term 'suppression of facts' occurring in section 11a stands by itself and the adjective 'wilful' occurring before 'mis- ..... 'suppression of facts' occur along with the words 'fraud, collusion, wilful misstatement and wilful contravention'. "fraud" as defined in section 17 of the indian contract act, 1872, brings in intent to deceive. there is always an element of intention in collusion. wilful mis-statement again involves intent; and for the last category, ..... elt 1927 - the term 'fraud' as defined in section 17 of the contract act would encompass both wilful statement and suppression of facts; if therefore, one were to go by the definition of 'fraud' as occurring in the indian contract act, 1872, there would be no need for reference to the other phrases in section 11 ..... a. one has to read the provisions of an act so as to give some meaning, if possible, to the various expressions occurring ..... to rule 10 after the word 'fraud' falls within the ambit of part (i) and (ii) in the definition of 'fraud' in the contract act.11. we have considered the submissions of both sides. the charge in the show cause notice is one of clearance of goods from march 1979 to .....

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Jan 05 1988 (TRI)

K.T. Kuruvila Vs. Collector of C. Ex.

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

Reported in : (1990)(46)ELT304Tri(Chennai)

..... the power of attorney, if the power of attorney had acted beyond the scope of the power or has committed any illegal or unlawful acts. the learned counsel further urged that in terms ..... the act against him. the learned counsel further submitted that the entire gold business of appellant kuruvila was being carried on by appellant jose as his power of attorney and in terms of sections 227 and 228 of the indian contract act, 1872, the principal will not be bound by the acts of ..... view the charges of contravention have been clearly established. the plea of the learned counsel that in terms of sections 227 and 228 of the contract act, referred to supra, the principal would not be liable is not acceptable, because the power of attorney specifically entrusted with the charge of looking ..... order the collector of central excise, cochin, has confiscated 2261.750 gms. of gold and gold ornaments under section 71 of the gold (control) act, 1968, the 'act' for short, and permitted redemption of the same by appellant kuruvila on payment of a fine of rs. 1,00,000 under section 73, besides ..... of poornima jewellery. the learned senior d.r. further urged that no notification is shown to have been issued under section 5 of the act and any administrative instructions issued by the finance ministry will not be binding on adjudicating authorities unless the instructions have the statutory force. even .....

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May 21 1983 (TRI)

Indian Dyestuff Industries Vs. Collector of Customs

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

Reported in : (1983)LC1255DTri(Chennai)

..... licence or an o.g.l., is a fundamental one. in the light of sec. 55 of the indian contracts act, 1872, in the conditions existing in the country regarding licensing we feel that the contract is a voidable one. in any case, even if it is not a voidable one, it is open to ..... he drew our attention to section 55 of the indian contracts act, 1872 according to which if the intention of the parties to a contract was that time should be the essence of the contract and there is failure to perform before the time fixed in the contract, the contract becomes voidable at the option of the promisee; if ..... the promisee is entitled to compensation from the promisor for any loss occasioned to him by such failure. he claimed that in the present instance contract is not voidable at the option of the promisee. the learned departmental representative maintained that the amendment in the date of shipment in the letter ..... order no. s. 8/380/78 ap. gr. dated 2-12-78, he (the deputy collector) confiscated the goods under section 111(d) of the customs act, 1962, and fixed a fine in lieu of confiscation of rs. 25,000/-. when the matter was taken in appeal before the appellate collector of customs, madras ..... appellate collector referred to in para 1, the appellants preferred a revision application to the government of india. by virtue of section 131-b of the customs act,' 62, the same has been transferred to the tribunal to be heard as an appeal.4. the appellant firm had imported 263 cartons of synthetic camphor .....

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Apr 03 1996 (TRI)

Commissioner of Customs Vs. Varadharaj Muralidharan

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

Reported in : (1997)(89)ELT697Tri(Chennai)

..... the car in the open market after his or her return to india without any restriction as regards the period of retention of the vehicle. (a) the contract period for the employment, assignment or stay of the importer in india shall not be less than one year. (c) in case the importer wants to ..... there was an unconditional contract between the buyer and the seller at sharjah in this case. thirdly, there is no evidence that the ..... the only way to curb this illegal practice, since it is mandatory to give option to pay fine in lieu of confiscation under section 125 of the customs act, 1962, is by way of imposing redemption fine and personal penalty, adequately compared to the value of the goods." 2. the ld. departmental representative pleaded that ..... appeals) under which the ld. collector has reduced the redemption fine in respect of the imported car while holding it confiscable under section 111(d) of the customs act, 1962 from rs. 6,75,000/-to rs. 1,00,000/- and also penalty levied from rs. 1,00,000/- to rs. 25,000/-under ..... the property to the buyer, is that there has to be an unconditional contract for the sale of goods in a deliverable state. in the instant case, the car has been purchased abroad and not in india and, therefore, the above act is not applicable in the instant case. however, there is no evidence that .....

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May 03 2002 (TRI)

Dagger Die Cutting and Nilanjan Vs. Cce

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

Reported in : (2002)(83)ECC669

..... the terminology used by the parties is not decisive of the legal relationship. shri mahajan, learned counsel appearing for the respondent, drew our attention to section 182 of the indian contract act, and submitted and in the circumstances of this case, the clauses emphasised by the tribunal clearly established that this was an agreement of agency and not a sale. 10. as ..... merely bound to ship the goods, as these were delivered to them. another important feature of the transaction was that in several contracts, time was fixed for delivery of the goods. this court found that the defendants were acting only as the agents for the sale, there was no reason why there should be a stipulation that time should be the essence ..... , rajahmundry , where the concept of 'sale' in the background of the andhra pradesh general sales tax act, 1957 was considered. at page 480 of the report, this court observed that as a matter of law, there is a distinction between a contract of sale and a contract of agency by which the agent is authorised to sell or buy on behalf of the ..... thereon. but it was emphasised that in making such advances, the defendants were only acting as creditors of the plaintiff and were therefore, entitled to charge interest on such advances till they actually purchased the goods from the plaintiffs. the court found that primary object of the contract was that there was a purchase by the defendants from the plaintiff of the .....

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May 21 2007 (TRI)

Cms (India) Operations and Vs. Commissioner of Central Excise

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

Reported in : (2007)7STR369

..... -cms. she cited the decision of the supreme court in kone elevators - 2005 (181) elt 156 (s.c.), to highlight the distinction between works contract and contract for sale.she argued that section 73 of the finance act during the material period did not require 'suppression' to invoke the said section.21. the hearing was concluded on 08.01.07 and the order ..... , rs. 100/- per day for failure to pay service tax amounts in terms of section 76 and rs. 6000/- in terms of section 77 of the act were imposed. the original authorities have analyzed the contract governing the impugned functions of the o&m contractor. the order impugned in appeal no. s/116/06 has affirmed the order of the original authority ..... cause notice or in the impugned order that operation and day-to-day maintenance of a power plant was a service within the ambit of finance act 1994.13. once the facility had been given under contract to the appellants for operation and maintenance, the question of st-cms running/managing the facility utilizing the service of the appellants did not arise ..... appeal to the commissioner of central excise (appeals), he concurred with the findings of the deputy commissioner. the ld. commissioner cited various clauses in the contract to find that the contractor could not act independently of the owner in the operation and maintenance of the plant. he distinguished the instant case on the above basis from the rolls royce indus power (i .....

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May 15 1986 (TRI)

Collector of Central Excise Vs. Sahu Cylinders and Udyog Private

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

Reported in : (1988)(15)LC382Tri(Chennai)

..... 1975 sc 813 while discussing the question relating to limitation for recovery of moneys paid under a mistake of law envisaged by section 72 of the contract act held that when a suit will lie to the recovery of moneys paid under a mistake of law, a writ petition for refund of tax ..... with reference to the applicability of doctrine or unjust enrichment in respect of a claim for refund under section 11b of the central excises and salt act, the question of making any further reference in this regard would not arise.7. in the result the reference application is rejected. the memorandum ..... was not amended. the same principle continues to apply in the case of excise because there is no provision under the central excises and salt act, 1944 under which the excise department can recover from the assessee any excise duty collected by the assessee from his purchaser which is in excess ..... far as the applicability of the doctrine of unjust enrichment with reference to the refund claim ^arising under section 11b of the central excises and salt act, 1944 is concerned, the position is fairly well settled by the judicial pronouncement of the various high courts including the supreme court that the department ..... principle of unjust enrichment cannot be imported in dealing with a regular claim for refund of duty under section 11b of the central excises and salt act, 1944 when such duty has already been collected by the company from its customers and not been paid back to the customer?" 2. shri chandramouli .....

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Jun 26 2001 (TRI)

Commissioner of C. Ex., Hyderabad Vs. M/S. Lokesh Machines Ltd. and M/ ...

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

..... the advances given was upheld." 9. this is not the situation in the instant case. i find that in the instant case, the price was a contracted price and in no way influenced by the advances taken. the respondents manufactured tailor made special purpose machines as per the requirements of the buyer. to ..... has not depressed the price to any extent and therefore same is not includible in the assessable value in terms of section (4) of the central excise act, 1944. 8. we have carefully considered the submissions made by ld. sdr & drs who appeared for the revenue and the ld. counsel shri j. ..... price paid by the buyers without any addition of notional interest - tribunal order set aside - assessee's appeal allowed with costs - section 4 of central excise act, 1944 rule 5 of central excise (valuation) rules, 1975." 12. in the light of the above discussion, i hold that the impugned order passed by the ..... on department to prove extract commercial consideration influencing assessable value not discharged notational interest on advance not includible in assessable value - section 4 of c.e. act 1944" 11. i find that in the instant case, the department has not been able to establish the nexus between the advances and the price and ..... have given only a part of the sale value but not an interest free advance. either in section 4 or at any other place in the act or rules, it has not been specified at what stage the sale proceeds are to be collected. this advance is not being deposited in any bank .....

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Mar 01 2005 (TRI)

Cc Vs. Seven Seas Petroleum Pvt. Ltd. and

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

Reported in : (2005)(191)ELT1181Tri(Chennai)

..... the material time as a bailee only. an owner in possession of his goods cannot be a bailee of the goods vide chapter ix of the contract act. counsel's argument is therefore rejected.18. for the reasons already recorded, i have to fall in line with the view taken by ld. technical ..... and the same was in vogue when the customs valuation rules were made. the rules, however, did not treat imports under ex-high seas sale contract differently from imports made otherwise. it can, therefore, be safely said that the valuation rules treated an ex-high seas seller as foreign supplier and ..... percentage has been prescribed for loading, unloading and handling charges. as such inclusion of these charges on actual basis in the assessable value in terms of contract between the i.o.c. and the appellants is legally untenable. demurrage charges whether relating to the vessel or clearance of cargo from port do not ..... the time of purchase of the goods itself during the course of the international trade and conditions to that effect have been set out in the contract. therefore, we are of the considered opinion that the demurrage, wharfage and stock loss have to be included for arriving at the assessable value ..... to the commissioner (appeals) by the tribunal. the tribunal while remanding the matter had inter alia observed that before coming to any conclusion, the contract entered into by the party will have to be looked into besides the modalities of the transaction. since the issue to be decided in all these .....

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Oct 04 1985 (TRI)

United Veneers (P) Ltd. and ors. Vs. Collector of Customs

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

Reported in : (1986)(6)LC464Tri(Chennai)

..... or substitution of contract and change in the mode of performance came clearly within the mischief and ambit of sec. 63 of the contract act under which a promisee may dispense with or remit, wholly or in part, the performance of the promise made to ..... case where the exporter consequent on labour strike and agitation in his factories could not honour his contractual export commitments dated 11.4.198.3 and the parties to the contract varied the mode of performance after negotiation under which the purchaser agreed for substitution of lower grade cashew kernels of interior variety. the court found that there was no novation ..... veneers in the consignment in question. even in the statement given before the superintendent of customs (intelligence) on 10.8.84, the acting managing director has admitted that he had not mentioned the quality of the veneers in the contract or in the other shipping documents such as shipping bill, invoice etc., notwithstanding the fact that the consignment was being exported for ..... a statement given before the superintendent of customs (intelligence) on 10.8.1984, john philipose, chairman and acting managing director of the company (appellant in 98/85) stated that the quality of the veneers was not mentioned either in the contract or in other shipping documents, such as shipping bill, invoice etc. and the consignment was to be exported to one takahashi .....

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