Skip to content


Judgment Search Results Home > Cases Phrase: dharma hindu law Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2000 Page 1 of about 21 results (0.123 seconds)

Nov 23 2000 (TRI)

Baijanath Plastic Products Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-23-2000

Reported in : (2001)(95)LC505Tri(Mum.)bai

..... (sic). when the two decisions placed before me which are not at all purverse (sic) to me, the judicial discipline requires that i have to follow the same. after all, law should always be certain as far as possible taking into account the development of the same. i, therefore, following the judgements, reject the contentions raised by smt. arya and allow ..... to any specific commodities; nor is there any enabling power with any authority to limit the said rule to any specific commodity. now it is a well settled principle of law that if there is any ambiguity in any statutory provisions the benefit thereof should be extended to the subject. relying on this principle we hold that the benefit of rule .....

Tag this Judgment!

Feb 03 2000 (TRI)

Wall Street Finance Ltd. Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-03-2000

Reported in : (2000)(69)ECC109

..... on a weekly basis daily settlement advises along with purchase agreements to wall street finance ltd. and such information may at any point of time be subject to local international law enforcement review. wall street finance ltd. understands from its due diligence that time travels & cargo (with permission from the reserve bank of india will promote sales in india ..... legislation would have substantial applicability whereas the judgment given under a land revenue enactment would apply only insofar as it relates to issues of jurisprudence. the judgments under the criminal laws are often cited in arguments relating to admissibility or otherwise of statement, but there also the courts have made a distinction as regards the degree of evidence required to ..... country and goods sought to be smuggled out of the country.35. this enactment also introduced section 120. sections 120 and 121 are additional provisions. earlier to these provisions, law in the form of sections 111 and 113 provided for confiscation of goods imported and attempted to be exported in contravention of provisions specified and referred to in those sections ..... on a weekly basis daily settlement advises along with purchase agreements to wall street finance ltd. and such information may at any point of time be subject to local international law enforcement review. wall street finance ltd. understands from its due diligence that time travels & cargo (with permission from the reserve bank of india) will promote sales in india .....

Tag this Judgment!

Jan 21 2000 (TRI)

Chandanmal Vardichand JaIn Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-21-2000

Reported in : (2000)(118)ELT519Tri(Mum.)bai

1. this is an appeal filed by the appellant against the decision made in order no. s/10-5/87d, dated 5-2-1987 passed by the collector of customs, mumbai whereunder he held that the 37 drums containing 20,000 mt, which were of copper scrap birch have violated the provisions of section 111(d) of the customs act. he therefore levied a penalty of rs. 1 lakh and imposed fine of rs. 3,20,000/-.2. the appellant was importer of metal scrap including copper scrap.they imported copper scrap from singapore. they entered into a contract with k. ramanlal and co., singapore by invoice dated 30-5-1986 whereunder the appellants were purchasing copper scrap known as birch 200 mt @ us cents 55.00 per pound cif bombay. delivery should be made june/july/august 1986 shipment in containers, packed in second-hand steel drums. invoice dated 19-2-1986 issued by the sellers ramanlal, singapore agreeing to sell 37 drums copper scrap birch shipped per ss sindabad merine sailing from singapore to mumbai bearing the contract no. 4786/86. the net weight of the goods was 44092 pounds (20mt). by its weighment certificate issued by the sellers it is mentioned as 37 drums of copper birch and the certificate is dated 30-12-1986. by its certificate 9-2-1987 the sellers from singapore inter alia certified that they were the factory-rejects .and they did not think it to be serviceable item. the certificate dated 10-2-1987 issued by hitachi cable (s) pte ltd. certified that the goods had no service value except .....

Tag this Judgment!

Nov 17 2000 (TRI)

Associated Cement Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-17-2000

Reported in : (2001)(96)LC176Tri(Mum.)bai

..... 1) of the central excise act. we therefore accept the appeals of the appellants setting aside the two impugned orders with consequential relief, if any, according to law.13. when we do not find the ingredients of proviso to section 11a(1) of the central excise act in the facts of these cases we cannot uphold ..... there of: in our view, the conclusion reached by the high court is fully in accord with the decisions of this court and the same is justified in law. the burden of proof is on the taxing authorities to show that the particular case or item in question, is taxable in the manner claimed by them. ..... concrete.in our view all these things in a combined reading go to show that doubt was existing and subsisting.9. that takes us to the case law cited by the learned senior counsel.in the first case of empress mills air 1958 341 the supreme court at para 5 has held as follows: the ..... goods under reference is appropriate under heading no. 38.23 (sub heading 3823.00) of ceta, 1985. 5. in view of the above and the case law on the subject, the board has taken a view that ready mix concrete is an excisable product and would merit classification under heading no. 38.23 of the ceta ..... of the various board circulars that there is a conflict of use apparent and in such a situation invocation of the larger period of limitation is wrong in law. he further stated that the department at the highest level had entertained the doubt about the exigibility. this is after 56 years of the present enactment. when .....

Tag this Judgment!

Nov 17 2000 (TRI)

Associated Cement Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-17-2000

Reported in : (2001)(74)ECC509

..... 1) of the central excise act.we therefore accept the appeals of the appellants setting aside the two impugned orders with consequential relief, if any, according to law.13. when we do not find the ingredients of proviso to section 11a(1) of the central excise act in the facts of these cases we cannot uphold ..... ltd. thereof: in our view the conclusion reached by the high court is fully in accord with the decisions of this court and the same is justified in law. the burden of proof is on the taxing authorities to show that the particular case or item in question, is taxable in the manner claimed by them. ..... concrete.in our view all these things in a combined reading go to show that doubt was existing and subsisting.9. that takes us to the case law cited by the learned senior counsel.in the first case of empress mills the supreme court at para 5 has held as follow: the efficacy of the ..... goods under reference is appropriate under heading no. 38.23 (sub-heading 3823.00) of ceta, 1985. 5. in view of the above and the case law on the subject, the board has taken a view that ready mix concrete is an excisable product and would merit classification under heading no. 38.23 of the ..... of the various board circulars that there is a conflict of use apparent and in such a situation invocation of the larger period of limitation is wrong in law. he further stated that the department at the highest level had entertained the doubt about the exigibility. this is after 56 years of the present enactment. when .....

Tag this Judgment!

Aug 11 2000 (TRI)

Goa Paints and Allied Products Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Aug-11-2000

Reported in : (2001)(127)ELT489Tri(Mum.)bai

..... must be in existence and that this phrase would not admit inclusion of any goods for consumption in a vessel not yet manufactured. neither side could supply any material case law or judgment to give definition precisely of the phrase "on board the vessel". the c.b.e.c. circular f.no.208/60/88-c.e., dated 30-12-1988 .....

Tag this Judgment!

Dec 21 2000 (TRI)

Shree Engineering Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-21-2000

Reported in : (2001)(75)ECC88

..... no indication whether they produced before adjudicating authority after remand. in the absence of all these things, the case of appellant cannot be upheld.9. now coming to the case laws, precedent order the bench is cited that it cover this case. it is order no. 355/wzb/1997/ci dated 21.1.98 in e7491/92 bom of m/s ..... cause notice, reply, affidavits filed, tribunal order dated 18.6.92, order-in-original dated 25.3.91, correspondence between the appellant and department, impugned order, appeal memorandum and case laws and synopsis. tribunal order 18.6.92 has put a restriction for fresh adjudication, regarding the appellant to appear in the personal hearing without fail, and if he fails to ..... entries in rgi for dutiable scrap, and only exempted scrap rgi was seen. scrap found in balance is duly accounted. there is no contravention of any provisions of central excise law, as can be seen from the adjudication order dated 25.3.91.(c) difference of 345 drums in physical balance, is due to the fact that numbers of half-painted ..... =17441 drums valued at rs. 18,41,769.60. it appears appellant had manufactured and removed without accounting in statutory records, without payment of duty or without following central excise law procedures, by suppressing the facts of such production in its disposal. correct position worked out from production reports of appellant factory for 15.11.87 to 28.2.88 and .....

Tag this Judgment!

Mar 02 2000 (TRI)

Galaxy Knives Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-02-2000

Reported in : (2000)(119)ELT88Tri(Mum.)bai

..... pointed out the suggestion is not acceptable. impugned order has not at all referred and discussed in detail to negative the case of appellant. in the light of the case laws referred in para 8(a)(b), the impugned order cannot sustain. the contention of the appellant is proper and correct. it is upheld. hence i pass the following order.for ..... bench order supports department. flat or roll is agitated there. flats differ from bars. definition in chapter 72 as per page 819 of tariff by r.k. jain.1990 case law deals with flats. ftc policy 84-85,242(c) specific (tool steel) or general (general steel) - notice alloy steels. bill of entry shows alloy tool steel. tariff schedule statutory definition ..... tool and dies. licence is for alloy steel bars with thickness and width as shown in bill of entry. only appendix 4c applies, not 3b, as per the above case laws. established practice is suddenly changed. the learned jdr contends that on examination of goods it is found to be as per para 2 of impugned order, which was not challenged .....

Tag this Judgment!

Mar 03 2000 (TRI)

Arvindbhai Nyalchand Mehta Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-03-2000

Reported in : (2000)(72)ECC443

..... relied on by appellant in his written submissions, being earlier to the above rulings does not require any consideration, in view of the latest legal position in the above case laws.9. now coming to the facts of the case, appellant is retail in dealer in ball and roller bearings for the last 14 years. the xerox copy of the list ..... no.204 cus., dated 20-7-1984 as amended noted under no. 4/93-cus. (n.t.), 15-1-1993 in page 4.227. both under part iv of customs law manual for 1997-98 do not cover the goods ball and roller bearings covered under this case. in view of this position, the contention of the appellant, regarding the nature ..... ) is relied on showing general inter alia in hindustan bearing corporation v. cc, calcutta. impugned order has not dealt with all points raised, nor considered the rulings cited.irrelevant case law is relied. goods seized are single items from different sources. non accountal of possession does not render the above goods liable for confiscation. unless department proves that they are covered ..... in the affirmative.hence, i pass the following order.for the reasons discussed above, the impugned order is set aside, and the appeal is allowed with consequential relief, according to law. .....

Tag this Judgment!

Nov 23 2000 (TRI)

Phil Corporation Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-23-2000

Reported in : (2001)(134)ELT206Tri(Mum.)bai

..... relied upon the excise book on words and phrases by west publishing co., to interpret the words "suitable" and "capable".8. we have gone through the multiplicity of the case law cited. since the present appeals deal with the customs, we thought it appropriate to rely upon the interpretation of the term "suitable" made in a customs case. the extract is .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //