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Showing 39281 to 39295 of 52428 Records

    1998 (7) TMI 243 - CEGAT, NEW DELHI

    DHVANI TEREFABS (P) LTD. Versus COLLECTOR OF CENTRAL EXCISE, INDORE

    Stay/Dispensation of pre-deposit ......

    ........... d learned SDR Shri A.K. Agarwal reiterates the finding of the adjudicating authority. He submits that the job workers who did the work of stitching and hemming stated that they received the cut towels and napkins from the applicants for stitching and hemming. He therefore submits that the fabrics cut by the applicant into sizes of the towels and napkins are to be treated as napkins and towels i.e. made-up articles rsquo . He therefore prays for dismissing the stay application. 4. emsp We have carefully considered the pleas advanced from both sides. We observe that the expression ldquo made-up rdquo has been defined exhaustively in Section Note 5 of Section XI as mentioned above. Going by that Section note, prima facie, we agree with the learned Advocate that cutting of the fabric even into the sizes of the towels and napkins will not amount to manufacture of a made-up article. Therefore the applicants have a strong prima facie case. We allow the stay petition unconditionally.

    1998 (7) TMI 241 - CEGAT, NEW DELHI

    COLLECTOR OF CENTRAL EXCISE, MEERUT Versus KRISHNA INTERNATIONAL

    Reference to High Court - Modvat ......

    ........... lfilled the first condition itself. The Tribunal set aside the demand confirmed on the ground that credit had been taken without obtaining prior permission of the Assistant Collector. 6. emsp In the case of Aqueous Victuals Ltd., the Tribunal rejected the plea of the DR that the language of Rule 57H as it stood at the relevant material time provided for permission of the Assistant Collector. Nevertheless, since the question framed is a question of law and since there is no pronouncement on this issue by any superior Forum, we are of the view that question of law requiring reference arises in this case and accordingly, forward the following question of law for consideration by the Hon rsquo ble Allahabad High Court - ldquo Whether under Rule 57H of the Central Excise Rules, 1944, as it stood in April 1990, prior permission of the Assistant Collector is necessary before an assessee can avail credit of duty paid on the inputs rdquo . 7. emsp The Reference Application is allowed.

    1998 (7) TMI 239 - CEGAT, NEW DELHI

    BRISK SURGICAL COTTON Versus COLLECTOR OF C. EX., AHMEDABAD

    Absorbent cotton wool I.P. - Benefit of exemption under Notification No. 185/87-C.E. ......

    ........... e manufacturer rsquo s name and Drug Licence No. These are statutory requirements for all drugs including the aforesaid products. 12. emsp In the light of the above, we hold that the appellants are entitled to the benefit of exemption in terms of Notification No. 185/87. 13. emsp We also hold that demand is barred by limitation - the Superintendent of Central Excise Shri R.C. Parekh has confirmed in cross examination that the labels of the products were being filed along with the classification list in 1987, that the labels did not contain any brand name or logo and therefore, the classification list was approved extending the benefit of Notification 1985/87 (sic). In these circumstances, the appellants cannot be held guilty of any suppression of facts with intent to evade payment of duty since the classification lists were approved only after perusing the samples of the labels of the disputed products. In the result, the impugned order is set aside and the appeal is allowed.

    1998 (7) TMI 238 - CEGAT, NEW DELHI

    COSMOS FERRITES LTD. Versus COLLECTOR OF CENTRAL EXCISE, CHANDIGARH

    Ferrite powder - Eligible for exemption under Notification No. 217/86-C.E. ......

    ........... n to earlier clearances. He submits that in the present case also, the Tribunal may be pleased to hold that amendment to Notification 186/75 and 217/86 may be held to be prospective in operation and the demand confirmed since they were for a period prior to the coming into effect of the amended notification. 4. emsp We have considered the submissions of both sides. We find that in an identical situation of the amendment to Notification 217/86 the Tribunal in the case of Indian Aluminium Co. cited supra has held that the amendment introducing the expression ldquo other than those cleared either to a 100 EOU or to a Unit in free trade zone rdquo is clarificatory in nature and such clarificatory notification has retrospective effect (see para 12 of the Indian Aluminium judgment). Since the issue is directly covered by this decision of the Tribunal, we hold that the appellants are entitled to the benefit of Notification 217/86, set aside the impugned orders and allow the appeals.

    1998 (7) TMI 237 - CEGAT, CALCUTTA

    ASSAM COTTON MILLS Versus COMMISSIONER OF CENTRAL EXCISE, SHILLONG

    Cotton fabrics in cross reel hanks cleared to registered co-operative societies, thereby fulfilling first condition of Notification No. 25/95-C.E. ......

    ........... notification. In the instant case, we find that the benefit has been denied only on this technical ground of the payments having been made by drafts instead of cheques. The fact that purchases have been made by the co-operative societies themselves, has not been denied by the department. In facts, they themselves held that the customers in the instant case, are co-operative societies themselves. We find ourselves fully convinced that the second condition of the notification stands substantially fulfilled in all the cases. In respect of two societies pointing out by the ld. JDR, the certificates by the societies are to the effect that the demand drafts have been issued by debiting their own funds. This fact has not been rebutted by the department at any stage. Accordingly, we feel that the conditions are substantially fulfilled even by these two co-operative societies. We set aside the impugned order and allow the appeal with the consequential relief to the appellants, if any.

    1998 (7) TMI 236 - CEGAT, CALCUTTA

    HEAVY ENGINEERING CORPN. LTD. Versus COLLECTOR OF C. EX., PATNA

    Demand ......

    ........... .11 crore have already been made and the matter settled in this regard. We are therefore, concerned at this stage only with the rest of the demand of Rs. 2.31 crore regarding which the appellants are aggrieved and to which they have confined their submissions before us in the course of hearing. 15. emsp So far as this amount (Rs. 2.31 crore) was concerned, the Department rsquo s side has not been able to meet the ld. Counsel rsquo s arguments squarely and clarify the position and the appellants are prepared to pay the amount actually found due after correct re-calculation on the basis of the relevant rate of duty applicable at the time of clearance and we consider that it is a very fair offer. 16. emsp In view of the above position, the impugned order is set aside and the matter is remanded for de novo consideration in accordance with law and the above observations after giving the appellants an opportunity of being heard in the matter. The appeal is allowed by way of remand.

    1998 (7) TMI 235 - CEGAT, MADRAS

    TAFE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY

    Classification ......

    ........... e speed or capacity of tractors because that would bear upon the capacity of engine as well as gear box. The full width bumper is basically for security concerns while operating the vehicles. A deluxe seat for the driver or canopy with flash beagon light on the top again are only pheripheral modifications which do not change the nature of the product. The heavy duty tow hook is basically stronger tow which are required for tractors because the heavy baggage trolleys are to be used. Least of all, the nature changes merely because it is painted in the standard Indian Airlines colour, even other buyers of tractors always choose different colours available. We, therefore, find that the product is clearly not a works trucks and but tractors with very minor modifications which do not amount to changing its nature. 7. emsp In these circumstances, we find complete merit in the appeal and set aside the impugned order. The appeal succeeds with consequential relief. Ordered accordingly.

    1998 (7) TMI 234 - CEGAT, MADRAS

    METTUR TECHNICAL TRAINING CENTRE Versus COMMR. OF C. EX., MADRAS

    Penalty - Clandestine removal ......

    ........... ems which are lying in their factory. Therefore, there is no question of interfering in the impugned order so far as the confirmation of duty demands are concerned. However, we notice that the appellants have made out a very strong case for waiver of penalty in the present case. The appellants have not deliberately removed the goods with an intention to evade duty. The appellants rsquo are not a commercial factory, but only a Training centre for students which is run on no-profit-no-loss rsquo basis. In respect of certain items cleared they contend that there was only a procedural lapse. The appellants have to deposit the duty at the very instance on the department rsquo s pointing out the same to them. In the overall facts and circumstance of the case, we reduce the penalty to Rs. 25,000/- (Rupees twenty five thousand only) for various procedural lapses. The appellants shall deposit the duty which are due under this impugned order. The impugned order is modified accordingly.

    1998 (7) TMI 232 - CEGAT, MADRAS

    COMMISSIONER OF CENTRAL EXCISE, CHENNAI Versus INDIA PISTONS REPCO LTD.

    Gear - Fly wheel starter ring gear ......

    ........... ority can apply his mind independently to all the points raised by both the sides. 3. emsp The learned Counsel does not have any objection for the matter being remanded. 4. emsp We have heard both the sides. On a careful consideration of the submissions, we notice that the aspect of the classification of the said item requires readjudication by the Assistant Commissioner in terms of the submissions made by the appellants and also in terms of the grounds made out by the revenue in this appeal, more particularly to the HSN Notes Heading 8405 at page 1152 and other points raised by the revenue. The Assistant Commissioner shall not be influenced by any of the observations made by the Commissioner (Appeals) and he should apply his mind independently and shall provide fair opportunity of hearing to the assessee and to consider the technical literature produced by them. 5. emsp Thus, the revenue appeal stands remanded to the original authority. The appeal is disposed of accordingly.

    1998 (7) TMI 230 - CEGAT, MADRAS

    MRF LIMITED Versus COMMISSIONER OF C. EX., GOA & CHENNAI

    Classification ......

    ........... e citations of the tribunal led by him which holds classification on the same lines as the impugned order-in-original, he has been instructed to pray that the appeals may be permitted to be withdrawn as not pressed. 13. emsp In view of our aforesaid decisions in the other appeals (S.No. 1 to IV para 2 to 11) to apply the ratio of the said three decisions of the tribunal, we find that since the order-in-original itself is in consonance with three decisions of the tribunal as well as our own decisions contained above, therefore the prayer of the learned Senior Advocate for appellants merits consideration and the appeals are dismissed as not pressed. However, learned Sr. Advocate submitted that the said prayer is with liberty to file cross objections, in case at future date, the Revenue agititate this issue in any manner. We consider this prayer to be fair and accede to it. 14. emsp Therefore, all the 19 appeals are accordingly disposed of by this common order as recorded above.

    1998 (7) TMI 229 - CEGAT, MADRAS

    COMPUTER PERIPHERAL DEVICES Versus COMMISSIONER OF C. EX., BANGALORE

    Valuation - Demand - Clandestine removal ......

    ........... SSI unit, nothing prevented them in maintaining detailed accounts of serial number of unit, date of return, cross reference of compliant, details of clearance after repairs etc. This is normal prudent business requirements. Whatever evidence they have submitted does not hold good as found clearly in the impugned order. We agree with these very detailed and objective findings from Paras 21 to 26 and we find nothing therein which compels us to interfere with these findings. 11. emsp Considering all the discussions above, we hold that while the charge of under valuation is liable to be set aside as benefit of doubt goes to appellants, the duty demand on clandestine removal as contained in the impugned order is liable to be confirmed. Ordered accordingly. In view of this, the penalty imposed is reduced to Rs. 50,000/- (Rupees Fifty Thousand only) and the redemption fine also reduced to Rs. 25,000/- (Rupees Twenty Five thousand only). The appeal succeeds partially in above terms.

    1998 (7) TMI 228 - COMMISSIONER (APPEALS) CUSTOMS AND CENTRAL EXCISE,

    IN RE: BRITISH MOTOR CAR COMPANY

    Modvat ......

    ........... machines on which credits were taken were used exclusively in the manufacture of exempted goods, even if for the sake of argument it is accepted that the goods manufactured under Notification No. 214/86 are exempted goods. 7. emsp The production of final product cleared on payment of duty is admittedly recorded in RG 1 register during the relevant period. The adjudicating authority has taken into consideration a limited period of 11-1-1997 and 15-2-1997 which cannot be made applicable for its findings for the entire period. 8. emsp The appellants should also produce concrete evidence to establish and satisfy the adjudicating officer that the machine has not been used exclusively for the manufacture of final goods exempted from payment of duty. He has also not been able to establish his point of view conclusively and beyond the scope of any doubt. The case is, therefore, remanded to the original authority for de novo adjudication in view of the findings in the preceding paras.

    1998 (7) TMI 227 - CEGAT, MADRAS

    HI TECH AARAI LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MADURAI

    Classification ......

    ........... case for re-classification, but has not given reasons as to how the Heading 84.09 which reads ldquo part of Spark Ignition Engine rdquo is more appropriate than the other two sub-headings viz. 8714.00 and 8503.00 which had been adopted. We observe that the authorities below have not applied their minds in the light of the rules of interpretation of the Tariff and further technical evidence produced by the appellants has not been looked into. Therefore, the only course open to us is to set aside the impugned order and remand the matter to the original authority for de novo consideration and decision in the light of the rules of interpretation of tariff. The appellants shall be given fair opportunity of hearing. The appellants can produce any additional evidence to support their claim before the original authority and the said authority shall consider all the technical evidence that may be produced by the appellants to support their case. The appeals are thus allowed by remand.

    1998 (7) TMI 226 - CEGAT, MADRAS

    ANJALI TRANSPRINTS Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE

    Proforma credit - Additional Excise duty ......

    ........... cannot be said that he had just not considered the availability of credit under the said rule itself. There was, therefore, no need to specifically express in the permission letter that a credit would be available because the rule basically deals with such a credit being allowed. Therefore, we find that the permission dated 18-5-1987 granted by the Assistant Collector was not either vague or of a general nature, instead it was specifically for the availment of all benefits available under Rule 56A as per law. 13. emsp Regarding the allowability of review of RT 12 Assessment Memorandum and whether it is a quasi judicial order or otherwise, learned Advocate now choses not to press his argument and, therefore, no opinion is expressed thereon at this stage, being not necessary to do so. 14. emsp In view of the aforesaid discussions, we find that the impugned order-in-appeal is liable to set aside and this appeal is liable to succeed with consequential relief. Ordered accordingly.

    1998 (7) TMI 225 - CEGAT, MADRAS

    ANJALI TRANSPRINTS Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE

    Proforma credit - Additional Excise duty ......

    ........... cannot be said that he had just not considered the availability of credit under the said rule itself. There was, therefore, no need to specifically express in the permission letter that a credit would be available because the rule basically deals with such a credit being allowed. Therefore, we find that the permission dated 18-5-1987 granted by the Assistant Collector was not either vague or of a general nature, instead it was specifically for the availment of all benefits available under Rule 56A as per law. 13. emsp Regarding the allowability of review of RT 12 Assessment Memorandum and whether it is a quasi judicial order or otherwise, learned Advocate now choses not to press his argument and, therefore, no opinion is expressed thereon at this stage, being not necessary to do so. 14. emsp In view of the aforesaid discussions, we find that the impugned order-in-appeal is liable to set aside and this appeal is liable to succeed with consequential relief. Ordered accordingly.

   
 
 
 

 

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