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Central Excise - Case Laws
Showing 101 to 120 of 650 Records
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1991 (10) TMI 131 - CEGAT, NEW DELHI
Tiles - Broken glazed tiles ... ... ... ... ..... that the value of tiles lies in their prime quality and they are packed and sold in a very different manner when they are in prime quality than when they are sold as broken glazed tiles. Even if they fetch small value, broken glazed tiles belong to a category distinctly apart from the category of glazed tiles which have a distinct identity. In the absence of any specific heading for broken glazed tiles as waste material, as opposed to the metals like copper scrap etc., it would not be appropriate to equate them with glazed tiles or to take them to the residuary entry of Item 68. The distinction between broken glazed tiles and broken glass is that while the latter can be melted and re-cycled, former cannot be treated in the same manner. If they cannot be sold as waste material for a nominal price, they would have to be discarded or thrown away as waste material. In view of this reasoning, I agree with the conclusions of learned Member (Judicial). Sd/- (N.K. Bajpai) Member (T)
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1991 (10) TMI 130 - CEGAT, NEW DELHI
MODVAT Credit ... ... ... ... ..... ome pieces of Crown Corks having been rendered unfit for use. However, in my view there is no force in the contention of the Department. It is evident that in the absence of any definition of the words lsquo waste, refuse, or by-product rsquo in Rule 57D, the question whether any material arising during the course of manufacture of the final product can be treated as lsquo waste, refuse or by-product rsquo will have to be considered in the light of the nature and description of such material. On these considerations, inputs which are in the nature of discreet articles like Crown Corks, when damaged or rendered unfit for use during the manufacturing of the final product will constitute waste which would no doubt be comprised of a part of the total quantity of the particular duty paid input received by the manufacturer. 9. In View of the above discussion I am inclined to agree with the findings of the Collector (Appeals). The appeal filed by the Revenue is therefore, dismissed.
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1991 (10) TMI 128 - KERALA HIGH COURT
Gold - Prosecution ... ... ... ... ..... ut the authority the petitioner was prosecuted. During the pendency of the proceedings the Constitution of India came into force on 26-1-1950. On 3-3-1950 the petitioner filed a written statement submitting inter alia that the definition of news sheet as given in Sections 2(6), 15 and 18 of the Press (Emergency Powers) Act, 1931 was ultra vires and void in view of Article 19(l)(a) read with Article 13 of the Constitution. The Supreme Court held that Article 13(1) will have no retrospective operation and transactions which are past and closed and rights which have already vested will remain untouched. The above decision also would strengthen the contention that whatever action taken under the repealed Act is not affected by the subsequent repeal of the enactment, unless a different intention appears from such repealing enactment. 5. For the above reasons, the prosecution initiated against the petitioner is not liable to be quashed. The criminal miscellaneous case is dismissed.
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1991 (10) TMI 126 - CEGAT, NEW DELHI
Classification of goods ... ... ... ... ..... all these materials into consideration and also the various definitions in technical dictionaries and ISI specifications besides the trade parlance understanding of cement and lime pozzolime mixture i.e. the impugned product, it cannot be considered that the impugned product is a cement or a variety of cement to be classified under TI 23(1) or TI 23(2) of the First Schedule of erstwhile Tariff. 21. The Revenue has relied on the ruling of Ajanta Cement. The product in question was plast well (cement). The Bench considering the various ingredients and materials in the product, had come to the conclusion that the product was a variety of cement. In this particular case, the product does not come as a variety of cement both on the basis of technical understanding and trade parlance and, therefore, the ruling is clearly distinguishable and not applicable to the facts of the case. In the result, the appellants succeed in the appeal and the Revenue rsquo s cross-appeal is rejected.
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1991 (10) TMI 66 - HIGH COURT OF GUJARAT AT AHMEDABAD
Refund - Interest thereon - Writ jurisdiction ... ... ... ... ..... conscience, it is inter alia observed that interest cannot be allowed by way of damages. It may be allowed where there is an agreement for the payment of interest or it is payable by the usage of trade having the force of law. It is also held that the claim of interest would not be maintainable even in tort. Reference was made to Section 206 of Bombay Municipal Boroughs Act, 1925 which protected the Municipality and the officers for actions taken in good faith. While deciding Special Civil Application No. 998 of 1980, the Division Bench of this High Court agreed with the decision of the Bombay High Court. We are also in respectful agreement with the view taken by the learned single Judge of the Bombay High Court. Thus in view of the law laid down by the Bombay High Court and by this Court, claim for damages measured in terms of interest on the amount of tax unauthorisedly collected is not maintainable. 25.There is no substance in the petition. Hence rejected. Rule discharged.
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1991 (10) TMI 63 - HIGH COURT OF KERALA
Set off of duty - Fuel not treatable as `raw material' - Reference to High Court - Statement of the case - Preparation of
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1991 (10) TMI 58 - SUPREME COURT
Appeals, revisions, references, suits and writs ... ... ... ... ..... matter having been first examined by the Committee and its clearance for litigation. Government may include a representative of the Ministry concerned in a specific case and one from the Ministry of Finance in the Committee. Senior Officers only should be nominated so that the Committee would function with status, control and discipline. 4. It shall be the obligation of every court and every Tribunal where such a dispute is raised hereafter to demand a clearance from the Committee in case it has not been so pleaded and in the absence of the clearance, the proceedings would not be proceeded with. 5. The Committee shall function under the ultimate control of the Cabinet Secretary but his delegate may look after the matters. This court would expect a quarterly report about the functioning of this system to be furnished to the Registry beginning from 1st January, 1992. 6 Our direction may be communicated to every High Court for information of all the courts subordinate to them.
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1991 (10) TMI 57 - HIGH COURT OF JUDICATURE AT MADRAS
Departmental instructions/Directions - Trade Notices/Public Notices ... ... ... ... ..... er the arguments on merits and pass orders. 7. With regard to the circular dated 8-6-1990,1 have already held that Section 37B has to be read down and in that view of the matter, the circular dated 8-6-1990 also cannot bind the authorities exercising quasi judicial functions especially the Revisional or Appellate Authority under the Central Excises and Salt Act, 1944. 8. Taking the view that Section 37B of the Central Excise and Salt Act, 1944 is valid and need not be struck down as violative of Articles 14 and 19 of the Constitution and that the petitioner can raise all the objections before the authorities including the question of promissory estoppel with regard to the period 14-04-1986 to 25-09-1991, these writ petitions stand dismissed. 9. Learned counsel for the petitioner wants some more time to raise all the objections before the authorities and the respondents are directed to grant the petitioner a further time of six weeks from today for filing detailed objections.
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1991 (10) TMI 56 - HIGH COURT OF KERALA AT ERNAKULAM
Natural Justice ... ... ... ... ..... sion from the High Court before further action in the matter. The Assistant Collector by Ext. P-25 informed the petitioner that as there was no stay or injunction from the High Court the case would be decided on 24-2-1987. It was there after that Ext. P-27 order was passed confirming the show cause notice under Section 11A in respect of magnesium sulphate and Rule 196 in respect of Sulphuric Acid and ordered payment forthwith of Central Excise duty to be worked out. 4. Main contention of the petitioner is that Exts. P-21 and P-27 orders were passed without hearing the petitioner and without affording him an opportunity to substantiate his contentions. As Exts. P-21 and P-27 were passed without hearing the petitioner it has become necessary to quash Exts. P-21 and P-27. Exts. P-21 and P-27 quashed and respondents 2 and 3 are directed to consider the matter afresh in accordance with law after affording opportunity of hearing to the petitioner. The Original Petition is allowed.
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1991 (10) TMI 55 - HIGH COURT OF JUDICATURE AT BOMBAY
Writ jurisdiction - Show cause notice - Adequate guidelines for issuance thereof available - Writ jurisdiction - Show Cause Notice
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1991 (10) TMI 52 - HIGH COURT OF JUDICATURE AT BOMBAY
... ...
... ... ..... lly due to them for about nine years. They are entitled to be compensated by payment of interest. The petitioner has claimed interest at 18 per annum from the dates when the various amounts were illegally collected from time to time. It is, however, not possible to grant such high rate of interest and that too from the dates claimed. In our opinion, the respondents should pay interest at the rate of 12 per annum on the amount due from 4-11-1982 which is the date of filing of the petition till its payment. 16. In the result, the petition is allowed. The impugned order to the extent the petitioner s claim is rejected, is quashed and set aside. We further direct the respondents to pay Rs. 5,51,453.90 to the petitioner being the excess amount of excise duty paid on flush doors from 28-7-1975 to 21-4-1980 with interest at the rate of 12 per annum from 4-11-1982 till its payment within four weeks from today. Rule is accordingly made absolute. We however, make no order as to costs.
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1991 (10) TMI 51 - HIGH COURT OF JUDICATURE AT MADRAS
Paper and paper board and articles thereof - Cigarette packets - Writ jurisdiction - Printed shells
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1991 (10) TMI 50 - HIGH COURT OF JUDICATURE AT MADRAS
... ...
... ... ..... nt is made, the respondent can make any demand on the petitioner for payment of excise duty and without there being any demand, there is no justification for the respondent to retain the money collected from the petitioner and consequently, the writ petition has to be allowed by directing the respondent to refund to the petitioner the sum of Rs. 75,000/- which has been collected from him. Accordingly the writ petition is allowed. The refund shall be made within four weeks from this date. No costs. 6. Mr. Jayachandran, learned Counsel for the respondent, fervently represents that the petitioner is not co-operating in the adjudication proceedings and that there should be a direction to the petitioner to co-operate in the adjudication proceedings. 7. On a consideration of the entire materials on record, Mr. Jayachandran may be right in making such a plea and consequently this Court directs that the petitioner should co-operate in the adjudication enquiry held by the respondent.
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1991 (10) TMI 49 - HIGH COURT OF JUDICATURE AT BOMBAY
Refund claim - Interest when payable thereon ... ... ... ... ..... submission, therefore, appropriate that interest should have been ordered from 1st November, 1978 which was, approximately, the date upon which the refund application was made. 4. The refund application was made two years after the date of the last payment of the excise duty. It was clearly time-barred. The petitioners could secure a refund only by reason of the powers of this Court under Article 226. In the facts of the case, therefore, we are of the view that the interest ought to have been ordered only from the date upon which the order under appeal was made. 5. The appeal is allowed to the extent aforesaid. The respondents are required to pay to the petitioners interest on the amount of refund at the rate of 12 per cent per annum from 24th March, 1988 till payment. Since payment has already been made in terms of the order under appeal, the petitioners shall be liable to refund the excess amount to the respondents. Order on the appeal accordingly. 6. No order as to costs.
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1991 (10) TMI 47 - HIGH COURT OF JUDICATURE AT BOMBAY
Scrap is excisable goods - Plastics ... ... ... ... ..... ur above decision and intimate the same to the petitioners concerned. The petitioners to pay the countervailing duty so ascertained within 6 weeks of the receipt of the intimation, failing which liberty to the respondents to encash the Bank guarantee furnished to them by the concerned petitioners to the extent of the countervailing duty so ascertained. The petitioners to keep the bank guarantee alive for the aforesaid purpose for a period of four months from today. Liberty to apply. In the event of the petitioners paying the amount of countervailing duty as ascertained the bank guarantee and/or undertaking given by them to stand discharged. In the case of those petitioners who have already paid the countervailing duty on the basis that Tariff Item 15A is applicable, and who have asked for refund of the countervailing duty so paid in excess, liberty to the petitioners concerned to make a separate application for refund. In the circumstances there will be no order as to costs.
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1991 (10) TMI 46 - HIGH COURT OF JUDICATURE AT BOMBAY
Motor Vehicle parts - Interpretation of fiscal statute ... ... ... ... ..... own submission before the learned Judge that the function of the armature was to rotate and, therefore, it could do the work of an electric motor and necessarily had to be considered as a part of an electric motor within the meaning of Item 30, sub-Item (4). In none of these references by Mr. Master do we find an admission that a starter armature is an electric motor or a part thereof. 6. There is no material on record to show that a starter armature is a part of an electric motor and, therefore, classifiable under Item 30, sub-Item (4). It was open to the appellants to have laid material before the learned Judge to show how starter armatures were treated by the trade and to controvert the certificates of the trade produced by the respondents. They failed to do so. The learned Judge was, therefore, justified in taking the view he did. 7. The appeal must, therefore, be dismissed with costs. 8. Certified copies of this order to be made available to both parties expeditiously.
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1991 (10) TMI 45 - HIGH COURT OF JUDICATURE AT BOMBAY
Valuation (Central Excise) - Medicines - Trade discount ... ... ... ... ..... of 8 and the assessable value is computed accordingly. That is the assessable value of the respondents preparations. No addition thereto can be made on the ground that some of these preparations, which are cleared as physicians samples, are not sold and, therefore, not eligible for the trade discount. 7. As the learned judge said, when an assessee sells his goods to the wholesale trade only through a related person, the price at which the related person sells the goods in the course of wholesale trade is the price on which excise duty is chargeable under Section 4 of the Central Act. If this is understood, it is seen that the price at which Franco Indian sells the respondents preparations to wholesalers is the value on which excise duty can be levied thereon. 8. There is no merit in the appeal, and it is dismissed with costs. 9. Mr. Chogle applies that an expedited copy of this order should be ordered to be given to the appellants. We see no ground for such expedition here.
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1991 (10) TMI 41 - HIGH COURT OF JUDICATURE AT BOMBAY
Refund - Unjust enrichment ... ... ... ... ..... ave the parties to ascertain as to what are the consequences of the enactment of Act No. 40 of 1991 and the applicability of the same to the facts of the case. The petitioners are at liberty to adopt proper proceedings for enforcement of the order. 6. Accordingly, rule is made absolute and the impugned order dated August 31,1982 is set aside and it is declared that the petitioners are entitled to refund of amount of Rs. 39,922.66 in accordance with refund application made on September 9,1980. We are not directing actual repayment of the said amount to the petitioners in view of the claim of Shri Desai that such actual repayment is not permissible after enactment of Act No. 40 of 1991. We are making it clear that we are not examining the question about the application of the Act to the facts of the present case and it is open for the petitioners to adopt appropriate proceedings for enforcement of the order. In the circumstances of the case, there will be no order as to costs.
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1991 (9) TMI 363 - MADRAS HIGH COURT
... ...
... ... ..... oppel to the prosecution. While rejecting that contention the Apex Court has held as follows In the instant case for the reasons already mentioned, we are unable to hold that the proceeding before the Collector of Customs is a criminal trial. From this it follows that the decision of the Collector does not amount to a verdict of acquittal in favour of accused Nos. 1 and 2. He further relied upon the ruling reported in MANU/PH/0252/1981 Arun Spinning Mills v. Collector. In it, it was held that departmental proceedings initiated before the proper Officer is not covered by "legal proceedings." It was also held that Judgment of the criminal Court does not operate as res judicata in proceedings before departmental officers. In view of the above reasons, I hold that the finding of the Appellate Collector relied upon by the petitioner is not a bar to the launching of this complaint and on that score it cannot be quashed. 8. In view of the above, the petition is dismissed.
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1991 (9) TMI 309 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... y MP High Court. There is no reason for us to take a different view from these rulings as well as the ruling given by Andhra Pradesh High Court in the case of Siri Pharma. The Revenue has also not indicated any ground for taking a different view from those expressed already by the Tribunal as well as by other High Courts noted above. 11. emsp In view of the evidence produced in regard to the manner in which the product is marketed as food and food supplement and the assessee rsquo s contention clarified by Trade Notice, HSN Notes, there is no reason to interfere with the order of the learned Collector. As rightly pointed out by the assessee rsquo s representative that mere use of colour scheme on the wrapper and marketed in the brand or trade name, would not be a feature to consider the product as a drug or P and P medicine. This by itself is not a ground for considering the product as P and P medicine. Therefore, we uphold the lower authorities order and dismiss this appeal.
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