Demand set aside - Section 11A of Central Excise Act, 1944.
(ii) Gaba Electronics Private Ltd. v. C.C.E., Indore ... C.C.E., Coimbator - 2001 (137) ELT 1020 (Tri) has held that -
Demand for short levy under Section 11A of Central Excise Act, 1944 read
about the requirements in customs cases as under :-
"The authority granting sanction under Section 137 of the Customs Act is not expected to write ... under :-
"There is no prohibition against proceedings under the Customs Act being taken up and continued during the pendency of the Criminal Proceedings
Customs Act,
1962 (for short "the Act 1962") is at the instance of the
Principal Commissioner of Customs and is directed against ... respondent was entitled to
compounding of offences under Section 137(3) of the
Customs Act, 1962 in view of his previous antecedents
under the Act
Section 129-E of the Customs
Act, is pari materia with Section 35-F of the Central Excise
Act. The said provision ... others and
that the sanction for prosecution under Section 137 of the
7
Customs Act has been obtained for prosecuting the
petitioner for the offence
statement under Section 108 of the Customs Act of Suraj Kumar was recorded who disclosed that he was acting on behalf and under the directions ... petitioners in exercise of powers conferred by virtue of Section 137(1) of Customs Act for offences punishable under Section
Central Excise Act, 1944 against the Misc. Order No.137 of 2009 dated 01.04.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai ... been filed against the Misc. Order No.137 of 2009 dated 01.04.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench
Central Excise Act, 1944 against the Final Order No.137 of 2009 dated 01.04.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai ... been filed against the Final Order No.137 of 2009 dated 01.04.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench
Central Excise Act,
1944 („Act‟ for short) read with CBEC Circular /Instructions
F.No.137/46/2015-ST dated 18.08.2015.
6. The appellant ... further urges that the CBEC‟ instructions
/clarifications dated 18.08.2015 F.No.137/46/ST cannot override the
provisions of the Act. Contrary to the provisions
under Customs Act .
Otherwise also, in case of exports, the Customs procedure
finds conclusion at the Customs because thereafter the goods
actually leave the Indian ... onwards is a function under Customs Act ,
the proper Officer is definitely the Officer of Customs. The
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C/137-138/2009-CU [SM]
situation
Customs Act or of Central Excise Act, 1944 ). The Tribunal in the case of Gujarat State Export Corporation Ltd. v. Commissioner of Customs, Ahmedabad ... Irshad Ali v. Commissioner of Customs [2001 (137) ELT 1041 (Tri.Chennai)] it held that Section 114A of Customs Act, 1962 incorporated in September
