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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: customs excise and service tax appellate tribunal cestat delhi Year: 2000 Page 1 of about 61 results (0.112 seconds)

May 03 2000 (TRI)

Bihari Silk and Rayon Processing Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-03-2000

Reported in : (2000)(71)ECC97

..... a demand without an order of adjudication. it was also for consideration whether the statutory requirement and procedural requirement to be observed for determining the duty payable in accordance with law could be dispensed with in the facts and circumstances of that case. the high court held that the issue of show cause notice to recover any duty not paid or ..... manufacture which attracts the duty even though it may be collected later"ashok singh v. asstt. collector of estate duty -1992 itr196 at 160 (sc): "the word 'levy' in blacks' law dictionary (v edition) at page 816 is stated thus : levy is to assess; raise; execute, exact; to collect; gather; take up, seize. thus, to levy (assess, exact, raise or ..... embraced in them, and on the other equally refusing by any mere verbal nicety, forced construction, nor equitable interpretation to exonerate parties plainly within their scope. see craries on statute law 6th edition page 531. it is thus not, therefore, correct to seek to equate the strict construction principle applicable to the penal statute which imposes punishment and imprisonment in the ..... few statutes carrying punishments believed by the courts to be disproportionately severe as compared with acts sought to be punished; livingstone hall - strict and liberal construction of penal statutes, harvard law review (1934-35) p. 765. 'although the common distinction,' as pollock c.b. said in nicholson v. fields, 'taken between penal acts and remedial acts, that the former are to .....

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Nov 14 2000 (TRI)

Commr. of C Ex. Vs. Mahavir Spinning Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-14-2000

Reported in : (2001)(73)ECC196

1. this appeal has been preferred by the revenue against the impugned order in appeal dated 11-10-1999 passed by the commissioner (appeals) vide which he had reversed the order in original dated 4-12-1997 confirming the duty demand of rs. 85,771/- and imposing penalty of rs. 2000/- on the respondents.3. the respondents are engaged in the manufacture of sewing thread.they were also found to had manufactured wax washers from the duty paid paraffin wax procured form the market in their premises valued at rs. 4,86,286.27 during the period october 1992 to february 1994 falling under sub-heading 9602.00 of the ceta and captively used the same without payment of excise duty amounting to rs. 85,771/-. they were accordingly served with a show cause notice dated 13-10-1995 vide which they were called upon to pay the duty amount and penalty was also proposed to be imposed on them. they, however, contested the correctness of that notice by alleging that they only melted the duty paid paraffin wax after purchasing from the market and put the same in the moulds to prepare washers for using in the winding machine for waxing the sewing thread and as such no process of manufacture was involved therein. they denied their liability to pay the duty on the wax washers. the assistant commissioner, however, did not agree with their version and confirmed the duty demand of rs. 85,771/- and also imposed penalty of rs. 2000/- on them through the order in original dated 4-12-1997. this order of the .....

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Jun 08 2000 (TRI)

Commissioner of Central Excise Vs. Elemec Inds.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-08-2000

Reported in : (2000)(71)ECC248

..... , the facts and circumstances of each case had to be appreciated. on the basis of the specific facts in a particular case, after the conclusions have been drawn, the case law could be cited to support the conclusions; but such a matter which largely depends upon the facts and circumstances relevant to the issue, no decision could be arrived at only ..... observations and evidence, we find that the allegations as levelled in the show cause notice have been termed as without base or without foundation, mainly on the basis of case law relied upon by the noticees, as referred to in para 38 of the order.the conclusion drawn in para 39 is as under - 39. i therefore find that ratio of ..... . even then, the learned sdr submitted, the adjudicating authority had ignored the evidence as brought on record, and a different view had been taken mainly on the basis of case law. it was his submission that a case of clubbing had to be decided on the basis of the facts in the particular case and not on the basis of observations ..... the matter to the jurisdictional commissioner of central excise for readjudication after providing an opportunity of hearing to both the sides and then pass a speaking appealable order, as per law.the appeal filed by the revenue is allowed by way of remand. ordered accordingly. .....

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Feb 10 2000 (TRI)

Raj Kumar Gupta Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-10-2000

Reported in : (2000)(69)ECC298

..... appellant shri raj kumar gupta is concerned and set aside the penalty imposed on him by the impugned order. the appellant will be eligible for consequential relief, if any, under law.

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May 11 2000 (TRI)

Commissioner of Central Excise Vs. Tarai Foods

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-11-2000

Reported in : (2000)(72)ECC342

..... monogram which identified the manufacturer would not make the medicine patent or proprietary.similarly, the later case also pertained to the medicine and the tribunal followed the ratio of the law laid down by the supreme court in the former case referred to above. but in the case in hand, as discussed above, complete identity between the product and the manufacturer .....

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Jan 14 2000 (TRI)

M. Tex and D.K. Processors (P) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-14-2000

Reported in : (2000)(68)ECC578

..... on the scope of rule 57f(2) [now 57f(4) in facit asia. it cannot be allowed to take contrary stands in different proceedings on construction of the provisions of law. it has already been held that stand taken by revenue in the instant case on the scope of rule 57f(4) is wrong.22. in view of the foregoing discussion .....

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Dec 01 2000 (TRI)

Om Prakash Bhatia Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-01-2000

Reported in : (2001)(73)ECC724

..... act by virtue of section 67 of fera. in the circumstances, the confiscation of the goods and imposition of the penalty is not sustainable in law." in the impugned order before the tribunal, the commissioner of customs had held that the contention of the unit that over-valuation in exports is ..... passed by the tribunal in the rectification application made by the appellant which is stated to be pending. the appeals are dismissed, the point of law relating to the applicability of section 14 of the customs act to goods exported duty free being left open. there shall be no order as to ..... of assessabil-ity of the goods to duty, which were sought to be exported. this decision in galani infin (supra) cannot be accepted as good law inasmuch as the ruling of the calcutta high court in pankaj v. sheth was rendered nugatory by the supreme court's decision upholding the tribunal's ..... letter can be taken into consideration to show and prove that in the past the appellants have resorted to activities of undervaluation or under-invoicing contrary to law. this letter would disprove the plea of the appellants about their complete ignorance of the relevant rules and regulations. it is in. the context of ..... all cases where there is a reference to the value' in relation to any goods, unless the context otherwise requires.the valuation for the purposes of customs law has been explained in section 14(1) of the act. unless the context otherwise requires wherever the expression 'value' occurs in the act, rules or .....

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Jun 16 2000 (TRI)

Diesel Components Works Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-16-2000

Reported in : (2000)(70)ECC277

..... to payment of duty. the commissioner is directed to assess the quantity of waste generated in the process of manufacture and to levy duty on that quantity in accordance with law.10. order-in-original dated 5-3-1999 impugned in these appeals is quashed in its entirety and the matter is remitted back to the commissioner to find out the .....

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Jul 11 2000 (TRI)

Collector of C. Ex. Vs. Lohotwo Tools (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-11-2000

Reported in : (2000)(121)ELT362TriDel

..... set out in various dictionaries, it is defined as an appliance and the term 'appliance' had been defined as a device or a piece of equipment. the term 'appliance' in law- lexicon has been defined as under :- from the meanings by different dictionaries, "it becomes clear that (1) an "appliance" is quite distinct from "materials" from which it is made, and ..... which people conversant with the subject-matter with which the statute is dealing would attribute to it." it is to be construed as understood in common language: craies on statute law, page 153 (5th edition). it was so held in planters nut and chocolate co. ltd. v. the king [(1952) 1 dom. l.r. 385,389].commissioner of sales tax, madhya .....

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Jan 12 2000 (TRI)

Dr. Sabharwal'S Bulk Drugs Ltd. Vs. Commissioner Of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-12-2000

Reported in : (2000)(119)ELT634TriDel

1. the correct classification of product called 'polyester casting tape imported by the appellants herein arises for determination in this appeal. according to the revenue, it merits classification under heading 3005.90 of the schedule to the customs tariff act while the importer claims classification under customs tariff heading 9021.19.2. we have heard shri surendra mishra, learned consultant who submits that the product is in the nature of fracture appliances as it can serve the purpose of a splint for providing greater strength at fracture site and he refers to the hsn explanatory notes in support of his contention on classification.3. the learned dr on the other hand, submits that classification, as confirmed by the department, is correct in view of the fact that the item in dispute is nothing but a bandage which is put up in packing for retail sale and therefore, having regard to the hsn explanatory notes, the goods merit classification under customs tariff heading 3005.90.4. we have carefully considered the rival submissions. the product is used for providing immobility in case of fracture and it is a substitute in place of plaster of paris. on exposure to moisture, the tape hardens and provides firm support. it provides additional facility of ventilation which is not available in the more commonly used plaster of paris casting. it is a tape used for orthopaedic purposes and not an appliance in any sense of the term. we also find that in the case of johnson & johnson .....

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