|
Advanced Search Options
Case Laws
Showing 41 to 60 of 301 Records
-
2002 (6) TMI 570 - KARNATAKA HIGH COURT
... ...
... ... ..... on of India AIR 1981 SC 1782 which had held that benefits of exemption on latter product could be extended only if duty had been paid on the input material, in view of the wording and intent of the notifications considered therein. 11.. In this case the notification dated September 10, 1970 made available the exemption only if the dealer pays the tax under either section 5(1) or 5(3)(a) of the Act. If the tax was not paid under these sections, the dealer was not entitled to exemption in regard to the purchase tax payable under section 6 of the Act. When the provision is clear and the intention is clear, placing an interpretation contrary to the wording of the notification as contended by appellant, does not arise. The interpretation sought to be placed by appellant will defeat the very purpose of the notification dated September 10, 1970. 12.. We, therefore, find no reason to interfere with the order of the appellate authority. Appeal is therefore rejected. Appeal dismissed.
-
2002 (6) TMI 569 - ANDHRA PRADESH HIGH COURT
... ...
... ... ..... as an inter-State sale it is immaterial whether the property in the goods passes in one State or another. 27.. In the premise of the established facts, the position in law noticed above and in the facts and circumstances of the case, we hold that the movement of the goods to the branches from Hyderabad were in pursuance of and incidental to the pre-existing orders received by the petitioner from the UIL. Therefore, the transactions are clearly inter-State sales and not branch transfers as claimed by the assessee. 28.. In the result and for the foregoing reasons, the view of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in Tribunal Appeal No. 712 of 1987 dated March 30, 1990 affirming the concurrent finding of the Commercial Tax Officer, Company Circle II, Hyderabad, and the Appellate Deputy Commissioner (Commercial Taxes), Hyderabad-I Division, Hyderabad, is upheld and the revision is dismissed. There will be, however, no order as to costs. Petition dismissed.
-
2002 (6) TMI 568 - CEGAT, NEW DELHI
Refund claim - is required to be filed before the expiry of one year from the relevant date (Section 11B of the Central Excise Act was amended by Section 101 of the Finance Act, 2000 with effect from 12-5-2000) - contention of the Department that only six months period will be applicable as goods were exported when the Section contained the period of only six months - Held that: - matter it is not a case of the Department that the goods were not duty paid or goods were not exported or the manufacturer of the goods had claimed any rebate - rebate of Central Excise duty paid on the goods exported cannot be denied to the appellants - appeal is allowed
-
2002 (6) TMI 566 - CEGAT, MUMBAI
Words and Phrases ... ... ... ... ..... e is otherwise quite clear. Conversely, if reading of lsquo and rsquo as lsquo or rsquo produces grammatical distortion and makes no sense of the portion following lsquo and rsquo , lsquo or rsquo cannot be read in place of lsquo and rsquo . rdquo The literal reading of the words in our view does not lead to an unintelligible or absurd view. On the other hand, it is to be noted that the exemption from basic duty to the same goods contained in Notification 63/87 makes the position clearer. Entry 6 to the table to this notification provides exemption to damaged or sub-standard fabric and entry 12 to chindies. Each of these entries provides for clearance up to 5 of the total clearance of the textile fabrics. We think it legitimate to conclude that legislature would not have intended a different type of exemption from basic duty and from additional duty for the same fabrics during the same period. 4. emsp Appeal E/5442/91 dismissed and E/1078/92 allowed with consequential relief.
-
2002 (6) TMI 565 - CEGAT, NEW DELHI
Rectification of mistake ... ... ... ... ..... Goel shall have a bearing on the computation of duty, the same is set aside and shall be determined afresh by the Adjudicating Officer to whom the matter is being remanded for computing the duty in terms of the above findings. rdquo 3. emsp We note after detailed examination of the Final Order that there is no mistake in the final order of the Tribunal. 4. emsp A small typographical error has crept in inasmuch as the name of Shri D.K. Garg has not been incorporated in para 40(e). Accordingly, para 40(e) is amended to read as - ldquo Penalty on Shri R.N. Goel abates, penalty on the firm and S/Shri A.K. Gupta, K.K. Gupta and D.K. Garg is set aside and shall be reconsidered rdquo . 5. emsp In so far as quoting of certain paragraphs from the Stay Order are concerned we note that those paragraphs deal with judicial pronouncements and definitions etc. of certain terms. Quoting of this type of material cannot be termed as mistakes. 6. emsp The ROM is disposed of in the above terms.
-
2002 (6) TMI 564 - HIGH COURT OF ANDHRA PRADESH
Dishonour of cheque for insufficiency, etc., of funds in account ... ... ... ... ..... State to insist upon mentioning of the fact of sickness of the unit and applying before the BIFR as a pre-condition for entertaining the complaint, so that this kind of arguments may not crop up at the stage of exercising the inherent powers of this court under section 482 of the Criminal Procedure Code. I also state whenever the Magistrate receives a complaint, he shall insist upon the complainant to mention specifically in the complaint that the company is running the business and it has not applied for declaration as a sick unit, when the provisions of the Sick Industrial Companies (Special Provisions), 1985 and it has not been wound up so that the ordeal and the circumstances under which this court is placed at this stage can be avoided at the time of judging of the orders passed. 11. With the above observations, this criminal petition is dismissed. However, the lower court shall consider the above aspects and dispose of the case by taking up the case on day-to-day basis.
-
2002 (6) TMI 563 - CEGAT, MUMBAI
Import - Consumer goods - Prime movers ... ... ... ... ..... bunal in the case of Asian Power Controls v. Commissioner of Customs, Nhava Sheva, Order No. 2340/97/WZB, dated 16-6-1997 1999 (109) E.L.T. 994 (Tribunal) in which the Tribunal held that Honda Kerosene Pumps were not consumer goods as they could not directly satisfy human needs without further processing. The Tribunal found that Honda Kerosene Pump helps to draw either in factory or household and for agricultural purpose and capital goods and are not consumer goods. 4. emsp In the present case also the goods in question have been accepted to be prime movers which cannot function on their own and can function only when attached with generator, pump or compressor. In these circumstances the goods in question are clearly not covered by the definition of the consumer goods in view of the order of the Tribunal cited Supra. Following the ratio of the earlier decision which is directly applicable to the facts of the present case, we set aside the impugned order and allow the appeal.
-
2002 (6) TMI 562 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE CH
Settlement of case - Immunity from penalty ... ... ... ... ..... for Rs. 15 lakhs), No. 72, dated 29-11-2000 (for Rs. 9,04,969.13/-), and No. 87, dated 31-12-2000 (For Rs. 2,535.44/-). The said amount is adjusted towards the duty liability of Rs. 24,07,505/-. Therefore, no further duty amount is due from the applicant in this case. (B) No interest is leviable and accordingly, there is no need to grant any immunity from payment of interest. (C) In terms of Section 32K of the Central Excise Act, 1944 the applicant is granted immunity from penalty under Central Excise Act, 1944 and the erstwhile Central Excise Rules, 1944. (D) The applicant is also granted immunity from prosecution under the provisions of the Central Excise Act, 1944 in terms of Section 32K ibid. 11. emsp The immunities granted above will stand withdrawn if it comes to the notice of the Settlement Commission that the settlement has been obtained by any fraudulent means. Attention of the applicant is also drawn to sub-section (3) of Section 32K of the Central Excise Act, 1944.
-
2002 (6) TMI 561 - CEGAT, NEW DELHI
Cenvat/Modvat - Deemed credit ... ... ... ... ..... ion notification in the case of C.C.E., Vadodara v. Dhiren Chemical Industries 2002 (139) E.L.T. 3 (S.C.) , the Apex Court held that for the purposes of getting the benefit of exemption under the Notification, the goods must be made from material on which Excise duty has, as the matter of fact, been paid, and has been paid at the ldquo appropriate rdquo or correct rate. Unless the manufacturer has paid the correct amount of Excise duty, he is not entitled to the benefit of Exemption Notification. As in the present matter, the respondents have not been given a chance to rebut the verification report received from Central Excise Division, Mandi Gobindgarh, I am of the view that in the interest of justice, matter must go back to Adjudicating Authority for readjudication after ascertaining whether the appropriate duty has been paid by the three suppliers mentioned in the memo of appeal after following the principles of natural justice. The Appeal is thus allowed by way of remand.
-
2002 (6) TMI 560 - HIGH COURT OF BOMBAY
Power to make rules ... ... ... ... ..... requires the arbitrator to treat the party with equality. If one party does not submit its written submission to the other party in advance, it could hardly be said to be a lapse on the part of the arbitrator. There is, therefore, no merit in the contention that section 18 of the Act has been violated and, therefore, the award is liable to be set aside under section 34(2)(a)( v) which enables the court to set aside an award on the ground (v) the composition of the arbitral Tribunal or the arbitral procedure was not in accordance with the agreement of the parties, unless such agreement was in conflict with a provision of this part from which the parties cannot derogate, or, failing such agreement, was not in accordance with this part or As observed earlier, no principles of equality in the matter of procedure have been violated. In the result, there is no merit in the petition which is dismissed with costs. P.S. to give ordinary copy of this judgment to the parties concerned.
-
2002 (6) TMI 559 - HIGH COURT OF MADRAS
Amalgamation ... ... ... ... ..... e at liberty to apply to this court for any direction that may be necessary with regard to the carrying out of the scheme. Consequently, the connected C.M.P. Nos. 6940, 6941 and 7700 of 2002 are also allowed and the appellant-companies are hereby granted time for holding their respective annual general meetings and placing the annual accounts of the appellant-companies for the period ended December 31, 2001, before the annual general meeting of the appellant-companies within 60 days from the date of the order. C.M.P. No. 7700 of 2002 is also allowed granting extension of time to Annamallai Finance Limited for compliance with clause 41 of the listing agreement for publishing the audited annual accounts of the company for the period ended December 31, 2001, within the expiry of 60 days from the date of order. The transferee-company herein is directed to pay a sum of Rs. 2,500 (rupees two thousand and five hundred only) each to the Additional Central Government standing counsel.
-
2002 (6) TMI 558 - HIGH COURT OF GUJARAT
Winding up - Circumstance in which a company may be wound up ... ... ... ... ..... e Official Liquidator attached to this Court is ordered to be appointed as an Official Liquidator of the said respondent-company and he is directed to take charge of the assets of the Company and to conduct its affairs in the course of the winding up and to distribute its assets in accordance with law. Till the Official Liquidator takes charge of the affairs of the respondent-company, the respondent-company is restrained in any manner dealing with, disposing of, parting with possession, or creating any third party rights or interest of the assets of the Company. (ii)The petitioner-company is directed to publish a formal advertisement of this order of winding up in two dailies, namely, Indian Express and Jansatta, both of Baroda Edition. This order of winding up of the respondent-company shall also be published in the Official Gazette. (iii)This petition is disposed of accordingly with no order as to costs. Rule is made absolute to the aforesaid extent only. Order accordingly.
-
2002 (6) TMI 557 - HIGH COURT OF MADRAS
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... ditors against the company. The Andhra Pradesh High Court also held that merely showing a debt in a balance sheet could not prima facie be termed as an acknowledgment in terms of the Limitation Act, 1963. On the facts of the case, the petitioner prima facie has not established that there was an agreement to pay interest and the petitioner has also not proved that there is admission of liability by the respondent to pay interest and service charges. The rate of interest is a matter of dispute, and in these circumstances, I am of the view that the winding up is not a proper remedy. 16. Though Mr. V. Ramachandran, learned senior counsel raised other points also against the maintainability of the company petition, in the view I have taken, it is not necessary to consider the same. I therefore hold that on the facts of the case, the proper remedy for the petitioner would be to file a civil suit and not the company petition. Accordingly, the company petition is dismissed. No costs.
-
2002 (6) TMI 556 - HIGH COURT OF BOMBAY
Arbitral Tribunal ... ... ... ... ..... (6) of section 16, viz., after the arbitration proceedings are over and the award is made. If, on the other hand, it holds that it has no jurisdiction, an order can be challenged under sub-section (2) of section 37 of the Act. 10. The present petition is, therefore, dismissed. It is made clear that dismissal of this petition shall not disentitle the petitioner from raising all grounds as may be available to it in law while challenging the arbitral award when made. 11. Mr. Thakkar further submitted that there is no question of jurisdiction raised by the petitioner since the only right asserted by the petitioner was to have the proceedings before the Arbitrator stayed. In my view, for all practical purposes, what was being questioned was the power of the Arbitrator to proceed with and adjudicate the controversy before it and for all practical purposes what was raised was the issue of jurisdiction. Indeed, the issue framed by the learned Arbitrator was also one of jurisdiction.
-
2002 (6) TMI 555 - CEGAT, NEW DELHI
Cenvat/Modvat - Deemed credit ... ... ... ... ..... 3A of the Central Excise Act. Mere mention in the invoice that the goods had been removed under the provisions of Rule 96ZP(3) of the Central Excise, 1944 does not indicate that the duty has been discharged. For the purpose of availing the benefit of the notification, the burden is cast on the Appellants to show that the duty has been paid by the supplier. One of the method to show the payment of duty is production of the Certificate from the range concerned under which the supplier unit falls. The learned Advocate, at this stage, submitted that the Appellants have also now brought on record the Certificate issued by the Range Superintendent to the effect that M/s. Bhawani Steels Rolling Mills have paid the Central Excise duty from September, 1997 to August, 1998 as per capacity declared by them. As the Appellants have now produced the Certificate, and Commissioner (Appeals) disallowed the benefit of notification only for non-production of Certificate, the Appeal is allowed.
-
2002 (6) TMI 554 - CEGAT, NEW DELHI
Demand - Confiscation of goods - Demand - Sample - Retest request not allowed ... ... ... ... ..... rs. The Chemical Test Report has also shown the chromium content of the sample drawn from goods seized from the factory to be 13.9 and carbon content 0.18 which conform to the definition of stainless steel as given in Note 1(e) to Chapter 72 of the Tariff. In view of their own daily production reports, we do not find any violation of principles of natural justice by denying the re-test of the sample. Further, in their letter dated 15-6-93 requesting for retest, they have not indicated carbon content according to their laboratory reports. They have merely mentioned, ldquo The carbon contents now informed are not accordingly, to our satisfaction rdquo . We are, therefore, of the view that the Revenue has proved their case that the lsquo stainless steel products rsquo were cleared as lsquo other alloy steel products rsquo and accordingly, we upheld the demand of duty. The penalty, which is imposable on them, is however, reduced to Rs. 60,000/-. The Appeal is thus partly allowed.
-
2002 (6) TMI 553 - CEGAT, NEW DELHI
Demand - Duty short paid, made good by the appellants twice ... ... ... ... ..... tice issued to them was for the recovery of the said duty short paid by them for disallowing the Modvat credit taken by them in excess. The Asstt. Commissioner in the Adjudication Order has decided only these two issues, namely confirmation of the demand of duty short paid by them and disallowing the Modvat credit taken by them in excess. On query from the Bench the learned Advocate admitted that the demand of duty is not disputed by them. The Commissioner (Appeals) has also confirmed the demand of duty which was short paid by them under the impugned Order. I agree with the submissions of the learned D.R. that if the duty short paid has been made good by the appellants twice, the right course available to them is to file refund of duty paid second time. In the proceedings before the Tribunal the issue is not the refund of the duty but the confirmation of the demand which is not disputed by the Appellants. In view of this the appeal is infructuous and is accordingly dismissed.
-
2002 (6) TMI 552 - CEGAT, MUMBAI
Smuggling - Non-notified items - Burden to prove legal import - ... ... ... ... ..... some of which were imported and some of which were indigenously obtained and produced evidence in support thereof. The evidence of importation has been rejected on faulty ground and the department had not even cared to verify the position with regard to the evidence produced. We do not think it to correct to rely on the judgment of D. Bhoormull to justify any faulty investigation. That judgment cannot be pressed into service as a substitute for the investigation necessarily required to be continued by the officers of the department. 8. emsp In the result, therefore, we do not find that a case has been made out for confiscation of the goods. Even after taking into account, the somewhat suspicious features relating particularly to the air-conditioners, it is still not possible to conclude that a case has been made for confiscation under clause (d) of Section 111 of the Act or for imposition of penalty. We therefore set aside the confiscation and penalties and allow the appeals.
-
2002 (6) TMI 551 - CEGAT, NEW DELHI
Cenvat/Modvat - Modvat on capital goods ... ... ... ... ..... period 13-2-95 till the date of issuance of individual Public Notices/Trade Notices by the Commissionerates. Further, I find substance in the submissions of the learned Advocate that sub-rule (4) of Rule 57GG only provided that the copies of the invoices shall be marked and not printed. Further the Modvat credit has been sought to be denied on the goods in question on the ground that production or process would mean physical processing of the goods or the capital goods must have a nexus in bringing about any change in the manufacturing stream. After the decision of the Supreme Court in the case of Jawahar Mills (supra) all the goods in question are capital goods as they are used in the process of manufacture. It has been held by the Supreme Court that the definition of the capital goods as given in explanation to Rule 57Q at the relevant time is very wide. I, therefore, find no reason to interfere with the impugned Order. Accordingly I reject the appeal filed by the Revenue.
-
2002 (6) TMI 550 - CEGAT, NEW DELHI
Demand - Limitation - Intention to evade duty ... ... ... ... ..... s time barred. 7. emsp The other contention of the learned Counsel that there is no evidence to prove the clandestine removal of the goods as at that time of checking no shortage or excess was found in the modvated stock of the inputs, no diesel engine was found excess qua the consumption of modvated inputs, no seizure of the goods was made in transit and no extra receipt and consumption of the inputs was found, no extra consumption of the electricity was detected, no enquiry was made from the contractors who were employed for manufacture of the final products i.e. diesel engines and D.G. sets, in our view, is not required to be gone into when the impugned order of the Commissioner is not sustainable, under the law, on the question of limitation, as discussed above. 8. emsp In view of the discussion made above, the impugned order of the Commissioner is set aside in toto and the appeals of the appellants are allowed with consequential relief, if any, permissible under the law.
........
|
