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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: customs excise and service tax appellate tribunal cestat tamil nadu Year: 2000 Page 1 of about 13 results (0.123 seconds)

Aug 09 2000 (TRI)

Elgi Equipments Ltd. Vs. Commissioner of C. Ex.

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

Decided on : Aug-09-2000

Reported in : (2000)(72)ECC848

..... chapter notes of hsn 84.24. therefore, we find great merit in the representations of the appellants and accordingly we allow their appeals with consequential relief, if any, as per law.10. ld. chartered accountant submits that as far as the second item namely air receiver is concerned, the appellants do not wish to press the issue before us and they ..... approved classification list for the product under 84.24 and the revenue has by this order impugned attempted to reopen the earlier approved classification list retrospectively, therefore the case of law of the hon'ble apex court rendered in cce v. cotspun ltd. as in 1999 (113) e.l.t. 353 (sc) shall also be applicable as far as the limitation .....

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Feb 16 2000 (TRI)

S.S. Organics Ltd. and anr. Vs. Cc

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

Decided on : Feb-16-2000

Reported in : (2000)(92)LC736Tri(Chennai)

..... itself would not be enough for the authority to impose penalty. the commissioner has to consider the aspect of imposition of penalty in the light of the law laid down by the courts. therefore, we are of the considered opinion, that the matter on the aspect of imposition of penalty on the company and ..... such an exercise has not been done despite the fact that the appellants had brought out in their pleadings and also assisted the authority in producing case-laws as noted in para-18 of impugned order. in these circumstances, merely brushing aside the pleas and to straightaway impose penalty, in our humble opinion, is ..... of hindustan steel ltd. supra as well as hmm ltd. as reported in 1995 (66) 497, the hon'ble apex court has laid down the law as regards imposition of penalty. although, there is clear case made out for imposition of penalty as there is clear violation in as much as that appellants ..... would lose its shelf life. he submits that there is no discussion on this aspect and arbitrary fixation of rf and penalty is not sustainable in law. he submits that he has no objection for confirmation of duty and matter be remanded to commissioner to readjudicate on the aspect pertaining to rf and ..... 112(a) of the customs act the authorities have to show that appellants had criminal intention to commit the offence as indicated in the provision of law.he submits that such a finding has not been recorded by the commissioner in the impugned order and hence to that extent, the order is not .....

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Jul 14 2000 (TRI)

N. Basheer Vs. Commissioner of Customs and C. Ex.

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

Decided on : Jul-14-2000

Reported in : (2001)(130)ELT395Tri(Chennai)

..... his statement recorded. ld. counsel submitted that based on hearsay evidence and evidence of co-accused (k.a. muneer), appellant has been punished. ld. counsel submitted that it is settled law that the testimony of co-accused cannot be relied upon without independent corroborative evidence [jain narain verma v.cc, delhi -1995 (76) e.l.t. 421 (t)]. ld. counsel also .....

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Oct 12 2000 (TRI)

Cce Vs. Indcon Structurals (P) Ltd.

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

Decided on : Oct-12-2000

Reported in : (2001)(73)ECC398

..... surface of the roof, the same are to be treated as floor coverings as per the dictionary meaning". urged in the application, in my considered view, is not sustainable in law. on the other hand, the impugned item is known of "flooring tiles" in trade parlance, and is certified by architects as a cement flooring tiles conforming to the isi specification ..... . he contends that a different interpretation would be doing violence to the terms of the notification and an unintended benefit could flow to the assessee which is not permissible in law. in this connection, he referred to the apex court judgment rendered in the case of nouopon india ltd. v. cce . he contended that the item being floor covering in the ..... accept the arguments put forth by ld. dr and the grounds taken up by the revenue in the present matter. the orders of both the authorities are not as per law and it has been understood and applied totally against the terms of the notification as appearing in si. no. 4 of the notification. si. no. 4 of the notification refers .....

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Oct 04 2000 (TRI)

Commr. of Cus. Vs. Shipping and Trading Associates

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

Decided on : Oct-04-2000

Reported in : (2001)(73)ECC104

..... was held that confiscation on mere non-mention of import export code number was also not justified since it was only a procedural requirement. he also relied upon the case law of cc mumbai v. b. arun kumar & co. reported in 1999 (106) e.l.t. 141 wherein it was held that technical violations should be viewed leniently as has been ..... reported held by the commissioner in this case. (a) relying upon the case law submitted by the ld. advocate, there is no ground left for us to come to a conclusion that goods in this case were liable for confiscation or any penalty was .....

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Jan 06 2000 (TRI)

Akay Cosmetics (P) Ltd. Vs. Commissioner of Central Excise

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

Decided on : Jan-06-2000

Reported in : (2000)(69)ECC410

..... from time to time not the ca's certificate is supported by any valid documentary evidences produced before me. the facts and circumstances of the case laws quoted by m/s akay cosmetics are different than that of instant case.14. a perusal of the above would show that only the main ..... within the ambit of section 4 of the act. it cannot be considered with respect to the special or extra packing done by the buyer. the law on this issue is well laid down. if the buyer required to do extra packing at his own cost, cost of such secondary packing shall ..... this was only for sale promotion and expectedly the goods manufactured were usable by the buyers even without these bought out accessories. he submits that the law of exclusion of such bought out items is clearly in favour of the appellants and relied upon the decision of the tribunal in the case of diamond ..... examined this issue at all but has gone on the presumption that this relationship was correct. the learned counsel further submits that in this connection the law is well laid down since the simple ground of commonality of directors/partners and simply because the buyer buys the entire production of manufacture, mutuality of ..... under section 11a of the act was issued thereupon. the assessments for the period were final and there was no provisional assessment involved. therefore, since in law the only way for collection of alleged short paid duties was therefore, section 11a and show cause notice invoking the said section. in the absence of .....

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May 26 2000 (TRI)

Commissioner of C. Ex. Vs. Southern Iron and Steel Co.

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

Decided on : May-26-2000

Reported in : (2000)LC583Tri(Chennai)

..... to the facts of this case. we also note that merely because revenue has filed slp before the hon'ble apex court against this decision, it continues to be good law in the absence of there being no stay by the apex court. therefore, applying the ratio thereof to the facts considered above, we find that there is no merit in ..... -7-1996 vide explanation l(g) under rule 57q. since the period of dispute here is prior to that, therefore modvat credit would not be available and that the case-laws cited by the respondents are irrelevant.6. on the fourth issue of credit taken on g.p. issued prior to 1-4-1994 and the credit taken after 30-6 .....

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Jun 20 2000 (TRI)

Skm Animal Feeds and Foods (i) Ltd. Vs. Cc

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

Decided on : Jun-20-2000

Reported in : (2000)(92)LC648Tri(Chennai)

..... before the original authority and therefore neither this nor the technical opinion of the professor of tamil nadu veterinary & animal sciences university have been considered by him and the case laws cited by him also need detailed consideration.6. we have carefully considered the rival submissions and records of the case. we find that the dispute narrows down as to whether .....

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Feb 07 2000 (TRI)

Daily Thanthi Vs. Commissioner of Customs

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

Decided on : Feb-07-2000

Reported in : (2000)(118)ELT434Tri(Chennai)

1. these appeals are against the common order-in-original no.sib/24/87, dated 30-6-1987 passed by the collector of customs, wherein the assessment to customs duty under three bills of entries have been considered. out of these, the order-in-original seeks to finalise the provisional assessment with respect to bill of entry no. 4233, dated 25-2-1987 and 9006, dated 20-7-1987. it further considers show cause notice dated 19-11-1987 proposing recovery of differential duty, with respect to bill of entry no. 3769, dated 27-10-1986. the amount of differential duty confirmed as payable in these three bills of entries was rs 43,18,669.00, rs 45,25,811.70 and rs 41,17,248.00 respectively.the order impugned also levies redemption fine of rs 1 lakh each in respect of goods covered by these three bills of entries. penalty of rs 1 lakh has been imposed on m/s indo european machinery co (p) ltd who are not before us in appeal. no penalty has been imposed on the present appellants.2. heard shri r. sasidharan, learned counsel for the appellants and shri s. kannan, learned dr.3. the learned counsel submits that the items involved are web offset printing machine manufactured by m/s solna printing machinery ab, sweden and imported by the appellants. in the bills of entry filed the appellants have claimed customs duty exemption in terms of notification 114/80, dated 19-6-1980. the learned counsel submits that the appellants entered into a contract with the foreign suppliers for one of such .....

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May 23 2000 (TRI)

Kirloskar Ferrous Industries Vs. Commissioner of Central Excise

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

Decided on : May-23-2000

Reported in : (2000)(70)ECC486

..... of union carbide ltd. supra cited before him, there is not even a sentence of discussion thereon as to why the ratio thereof would either be applicable or the case law would stand distinguished. secondly, the order impugned has nowhere fixed a particular date when the rgi stage was achieved, i.e. the product is fully manufactured and therefore excisable. the ..... such testing constituted a process incidental or ancillary to the manufacture of the said dg set, the order impugned has held that the testing of the equipment under some other law not override the rg1 point for the excisable goods under the central excise act.2. heard shri g.p. narahari, ld. consultant for the appellants and shri m. kunhi kannan .....

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