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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: customs excise and service tax appellate tribunal cestat bangalore Page 100 of about 3,848 results (0.181 seconds)

Jan 11 2002 (TRI)

Bhuwalka Steel Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2002)(80)ECC627

..... ) as an adjudicating authority; (b) an order passed by the (commissioner (appeals) under section 35a; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter in this chapter referred to as the board) or the appellate (commissioner of central excise) under section 35, as it stood immediately ..... paid voluntarily before 31.7.97, it can not be construed for making payment in pursuance of the order under section 35f of the act. since the amount was paid on 31.7.97, the appellant is entitled to refund of the said amount.3. sh. narasimha murthy, appearing for revenue justified the action of ..... 1. this is an appeal filed by party against the impugned order dated 27.4.2000, passed by the commissioner of customs and central excise (appeals), bangalore.2. the issue relates to refund claim under section 11b of the act. sh.monappa, appearing for the appellant submitted that the authorities below are not right in rejecting the refund claim. since the amount was ..... .further he contended that the tribunal may exercise discretionary power in rejecting the appeal in terms of second proviso to section 35b of the act since the amount is less than rs. 50,000. section 35 of the act is as under: section 35b: appeals to the appellate tribunal--(1) any person aggrieved by any of the following orders may appeal to .....

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Jan 18 2002 (TRI)

Loharu Steel Industries Ltd. Vs. Commissioner of C. Ex., Bangalore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2002)(141)ELT229Tri(Bang.)

..... . vishakapatnam steel plant, the supplier of raw material as the normal price for such goods (goods manufactured on job work basis). in terms of section 4 of the central excise act, the value for the purpose of duty shall be deemed to be the normal price i.e. the price at which such goods are ordinarily sold by the assessee to .....

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Mar 01 2002 (TRI)

Automotive Axles Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2002)(142)ELT706Tri(Bang.)

..... a distributor of the assessee, and any sub-distributor of such distributor" 9. in the case of atic industries (supra), supreme court held that mutual holding 50% share by a customer in the manufacturing company does not amount mutuality of interest. it is observed that first part of the definition of the related person as given in section 4(4)(c ..... ) of the act requires that the person who is sought to be branded as a related person must be a person who is so associated with the assessee that they have interest directly ..... submissions and perused the records. while examining the issues involved herein, the concept of the related person is to be understood as envisaged under section 4(4)(c) of the act and as analysed by the apex court, in the decisions referred to and relied upon by both sides. section 4(4)(c) reads as under: - "4(4)(c). "related person ..... pilky footwear (supra) relied upon by the dr is not applicable to the facts of this case. not only that case was with reference to old section 4 of erstwhile act but prior to the verdict of the supreme court in the case of atic industries (supra). in that case the agreement provided not merely for giving of advice, assistance and .....

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Apr 23 2002 (TRI)

Cce Vs. Sudhir Papers (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2002)(104)LC604Tri(Bang.)alore

..... rejecting the claim as barred by time. i am in agreement with the arguments advanced by the departmental representative that revenue authorities acting under the act were bound by the provisions of the statute. precisely this was the view of the supreme court in the case of collector of c. excise ..... was not duty but only a deposit, then only course is open to recover that money/deposit through civil court subject to limitation under general limitation act. since the section 11b is the only section concerns with refund claim and party has filed a refund claim, the assistant commissioner was right in ..... is the only section which deals with the refund claim unlike recovery of demand and limitation is provided under various provisions including section 11a of the act. no case law was brought to may notice to take a view that section 11b is not applicable to this case. further more if contention ..... by the party towards duty paid as cess on the ground that the claim is barred in terms of section 1lb of central excise and salt act, 1944. the commissioner (appeals) in the impugned order while deciding the issue in favour of the party observed that it is seen that the ..... , chandigarh v. doaba co-operative sugar mills and supreme court india ltd. v. assistant collector of customs reported in 1987 (30) elt 641 (sc) : 1985 ecr 289 (sc) .....

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Jul 26 2002 (TRI)

Commissioner of Cus. and C. Ex. Vs. Tata Keltron Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2002)(145)ELT477Tri(Bang.)

..... which the duty has been paid. the law relating to the clearance of the imported goods are dealt in sections 46 and 47 of the customs act, 1962. section 46 requires the importer to make entry of the goods by presenting to the proper officer a b/e for home consumption. section 47 ..... the packages were found to be deficient in weight. the joint survey along with the custom officers was got conducted and a shortage was established. the refund application was only filed subsequent to the clearance of the goods for the duty ..... s. tata keltron. ltd., kanjikode, palakkad, the importer had preferred a claim for refund of duty by making an application to the asstt. commissioner of customs, a.c.c. trivandrum for an amount of rs. 36,688.50 for short receipt of the imported goods, integrated circuits, cleared by them on the ..... respondents established the shortage of the goods, on a survey of the cargo conducted by independent surveyor in the presence of custom officers prior to the clearance of the consignment from the customs. the bill of entry was filed for the entire quantity of 30,000 pieces of integrated circuits (ics), as ..... comprehensive definition given to the words 'adjudicating authority' under section 2(1) which mean any authority competent to pass any order or decision under the act. accordingly, such an order cannot be called in question by admitting the refund application under section 27(1). the proper course would have been to .....

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Mar 19 2003 (TRI)

Rajashree Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2003)(88)ECC331

1. this appeal arises out of and is directed against the order-in-appeal no. 422/99-ce dated 15.4.99 passed by the commissioner of customs & central excise (appeals), bangalore.2. the appellants are engaged in the manufacture of cement and clinker falling under chapter heading 25. the appellants during the period from october 1994 to ..... have carefully considered the submissions. we find that the notification 128/94 allows the exemption to all excisable goods which are listed in the schedule to the central excise tariff act, 1985. the clinker which was manufactured by the appellants, falls under chapter heading 2502.10. it was also submitted by the party that the clinker as such was not cleared ..... which was used in the manufacture of cement. on going through the relevant notification, we find the notification exempts all goods falling under the schedule to the central excise tariff act, 1985, donated or purchased out of cash donations, for the relief and rehabilitation of the people affected by the earthquake in the said states from the whole of the duty ..... of excise leviable thereon under both the above-mentioned acts. we also take note of the observations made by this bench in the case of bochasanwasi shree akshar purushottam sanstha v. cce, bangalore, 2007 (129) elt 396 (tri). the relevant .....

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Dec 02 2003 (TRI)

Mikroflo Filters Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2004)(172)ELT259Tri(Bang.)

..... or increase shall have immediate effect under the act". what is requisite is that by reason of the bill the customs or excise statute is to be amended either to impose duty for the first time or, where it is already imposed, to increase it ..... submission on behalf of the appellants proceeds upon an erroneous footing. section 3 of the provisional collection of taxes act, 1931 empowers the government, where a bill to be introduced on its behalf "provides for imposition or increase of a duty of customs of excise", to insert in the bill a declaration that "any provision of the bill relating to such imposition ..... court has held that" what is requisite is that by reason of the bill of customs or excise statute is to be amended either to impose duty for the first time or, where it is already imposed, to increase it. by making the declaration under the said act the imposition or increase becomes effective upon the introduction of the bill. the said ..... . by making the declaration under the said act the imposition or increase becomes effective upon the introduction of the bill. the said act does not take account of exemption notifications .....

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Jan 02 2004 (TRI)

Commissioner of C. Ex. Vs. I.M.C. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2004)(166)ELT490Tri(Bang.)

..... order-in-original even if order-in-appeal is common. he also pleaded that in terms of proviso (c) to section 35b(1) of central excise act, since the subject matter relates to goods exported, the appeal filed before the tribunal will be without jurisdiction and same should be filed before the revisionary authority ..... it is not related to goods exported outside india. therefore, proviso (c) to section 35b(1) of central excise act is not applicable. the case of atlas copco - 1996 (88) e.l.t. 122 relates to rebate on goods exported. it is not applicable to the present ..... the department relates to february, 1997.7. the other objection raised by the respondents is that under proviso (c) to section 35b(1) of central excise act, the tribunal is not a proper forum for filing the appeal. the issue involved in the present appeal is demand of duty on the goods not exported. ..... as prescribed in section 35b(1) read with section 35ee of central excise act. since the appeal is filed before a wrong forum, the papers may be returned to the appellant for pursuing the remedy with proper authority. he relied ..... 1. this appeal is filed by the revenue against the order-in-appeal no.263/2000, dated 28-6-2000 passed by the commissioner of customs & central excise (appeals), bangalore.2. the facts in brief are that m/s. i.m.c. ltd., mangalore cleared molasses for export by .....

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May 05 2004 (TRI)

Ugar Sugar Works Ltd. Vs. the Commissioner of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2004)(96)ECC348

..... the price of rectified spirit, paid by them against the demand. he also imposed penalty of rs. 30,20,793/- on the appellants under section 11ac of the central excise act, 1944, besides charging interest.4. shri v.b. gaikwad, learned advocate appearing for the appellants pleaded that the appellants are using molasses as input in their distillery for manufacture of .....

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Jul 13 2004 (TRI)

Svictor Multicore Solder Pvt. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bangalore

Reported in : (2004)(97)ECC574

..... knowledge of the department that they are paying duty on job charges and there cannot be suppression of facts in such a situation. therefore proviso to section ha of the act cannot be invoked.4. shri p.m. saleem, ld. sdr appearing for the revenue pleaded that the range officer was pointing out the short levy in rt 12 returns stating .....

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