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Case Laws
Showing 141 to 160 of 365 Records
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1995 (2) TMI 293 - SUPREME COURT
Whether the technology can be obtained directly rather than going through the process of a joint venture?
Whether the technology indigenously would be adequate to achieve the objective of running HAL profitably?
In the event such a joint venture proposal as proposed by HAL management materialises, how best the interest of the employees can be protected ?
The penicillin plant of HAL is a profit centre. Whether such a proposal for joint venture would leave HAL with (non-profit making centres ?
Held that:- Appeal dismissed. As explained by the respondents that the said order of the Minister of State was revised by the Minister for Chemicals and Fertilizers even before the issuance of the directive. Moreover, Torrent having entered the picture very late cannot complain of lack of fuller consideration. It is equally evident that since it was already in the process of setting up its own plant and also because its technology too was that of Biotica of Slovakia, which was already rejected in the case of PBG, no useful purpose would be served even by asking a reconsideration of its proposals.
Before parting with this matter, we must say that the MoU entered into with MGB is subject to the final approval of the Government of India, as expressly provided in the directive dated June 20, 1994. We are sure that the Government would examine all the terms of the MoU carefully before according its approval. It is obvious that it is always open to the Government to seek such modification of the terms of the MoU as it thinks appropriate and as are feasible. But if it approves the MoU in the present form or in the modified firm as the case may be, it is but in the interest of all concerned that the project is given a concrete shape without any further loss of time.
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1995 (2) TMI 292 - HIGH COURT OF PUNJAB AND HARYANA
Winding up – Statement of affairs to be made to official liquidator ... ... ... ... ..... ppointing a provisional liquidator or the date directed by the official liquidator has to be filed. It has to be a solemn affirmation saying that the statement made and the several lists annexed with it are true and complete statements as to the affairs of the company to the knowledge and belief of the person filing the same. The company was ordered to be wound up on July 15, 1988, and the official liquidator took over on August 3, 1988. On this date, the accused could not possibly file the statement as prescribed in Form 57 read with section 454 of the Act and rule 127 of the Rules as the assets of the company had already been taken over by the PFC and the property of the company in liquidation having been already sold. In my view, there was a reasonable excuse with the accused not to file the statement of affairs of the company. Under the circumstances, no case is made out for awarding any punishment to them. There is no merit in this petition and the accused are acquitted.
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1995 (2) TMI 283 - HIGH COURT OF BOMBAY
Contracts in evasion of Act ... ... ... ... ..... y. It is all vague and baseless. The petitioners have expressed their readiness and willingness for implementation and only the respondents are objecting. In any case, this cannot be an objection under section 7 of the 1961 Act to hold that the award is unenforceable. Hence, I pass the following order The petition is granted in terms of prayers (a) and (b) of the petition. The judgment to follow in terms of the said award. However, enforcement of the same or execution of the decree shall be subject to the petitioners obtaining the necessary permission under the FERA as regards the enforcement rsquo part in India is concerned. No costs. The learned advocate for the respondents prays for certificate under article 134A read with article 134(1)(c) of the Constitution of India. In my opinion, this involves a substantial question of law under the Foreign Awards (Recognition and Enforcement) Act, 1961, which requires consideration by the apex court. Hence the certificate is granted.
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1995 (2) TMI 257 - CEGAT, NEW DELHI
Accounts - Maintenance of accounts ... ... ... ... ..... r RG-I 100.460 MT Excess 31.600 MT (B) emsp Taking into account the production of 16-6-1988 Balance on physical 126.300 with bank verification 5.760 132.060 MT 12.725 MT Total 144.785 MT (production of 16-6-1988 not cleared c/f para 3A of submission dated 18-12-1994 Quantity as per RG-I 113.185 MT register (as claimed by appellant) Excess 31.600 MT rdquo 8. emsp Therefore, there is still no difference in excess whether calculated with or without taking into account the production of 16-6-1988. Hence we hold that the department has established the charge of non-accountal in the statutory records. In these circumstances, the confiscation is upheld. However, we reduce the redemption fine of Rs. 1 lakh imposed by the Adjudicating authority to Rs. 50,000 and penalty to Rs. 25,000/-. We also uphold the confiscation of the truck but in the circumstances, we reduce the fine to Rs. 50,000/-. 9. emsp Subject to the above notification, we uphold the impugned order and reject the appeal.
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1995 (2) TMI 256 - CEGAT, NEW DELHI
Modvat Credit ... ... ... ... ..... per book, he has come to a decision that the fire bricks are excluded from Modvat coverage in terms of the explanation to Rule 57A of the Rules. In the light of the above discussion and taking all the relevant considerations into account, I agree with the order proposed by the Ld. Member (Technical), allow the appeal of the Revenue and set aside the impugned order of the Collector of Central Excise (Appeals), New Delhi, in so far as the fire bricks are concerned. Sd/- (Lajja Ram) Member (T) FINAL ORDER 35. emsp In view of the majority opinion, the impugned order of the Collector of Central Excise (Appeals), New Delhi relating to fire bricks is set aside and the appeal of the Revenue on this issue is allowed. The impugned order extending the modvat credit on dead burnt magnesite is upheld and the Revenue rsquo s appeal on this aspect is rejected. The appeal is disposed of in the above terms. Dated 20-2-1995 Sd/- (Shiben K. Dhar) Member (T) Sd/- (Jyoti Balasundaram) Member (J)
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1995 (2) TMI 240 - CEGAT, CALCUTTA
Redemption fine and penalty ... ... ... ... ..... for the Appellants, counters that there is already a finding that the goods are art board. This finding has not been challenged by the Revenue by way of cross-objection or by filing an Appeal. The findings that the goods imported are art board and consequently cardboard in view of Kamal Traders judgment cannot be questioned in the remand proceedings. The only question is regarding usability of the goods imported in the export product. This question has no relation to the aspect of misdeclaration because usability, according to him, is not required to be declared in the Bill of Entry. He, therefore, submits that there is no need for keeping the question of penalty and fine open during the de novo proceedings. 6. emsp We have considered the submissions of both the sides on the question of keeping the matter of fine and penalty open in the remand proceedings. We are inclined to agree with the learned Advocate for the Appellants. 7. emsp Appeal is disposed of in the above terms.
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1995 (2) TMI 239 - CEGAT, NEW DELHI
Valuation - Demand - Limitation ... ... ... ... ..... the books and that such books were not maintained by the appellants and therefore, the veracity of the certificates was in doubt and this came to light only after detailed investigation. We, therefore, hold that there was suppression and wilful mis-statement to evade payment of duty and therefore, the Proviso to Section 11A of the Act has rightly been invoked and the demand is not hit by the limitation. 27. emsp Having regard to the above findings, we hold that this is a fit case for remand to the original adjudicating authority on the ground that there should be a definite finding on the actual expenses incurred in respect of freight for transportation of pipes to the site, the cost of lowering, laying, jointing etc. of the pipes and the cost of the bought out items. We accordingly allow the appeal and remand the case to the Collector of Central Excise, Pune for de novo adjudication after observing the principles of natural justice. The appeal is therefore allowed by remand.
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1995 (2) TMI 238 - CEGAT, NEW DELHI
Valuation - Undervaluation ... ... ... ... ..... rted in 1991 (51) E.L.T. 102 the Tribunal has held that the burden to prove undervaluation lies on the Department and it can be discharged only on the basis of corroborated evidence. In this case, the respondents had produced sufficient evidence in support of their claim that at the relevant time Californian Almonds-in-shell of comparable quality had been actually sold or offered for sale to other parties for importation into India at or around the rate of U.S. 0.87 per lb, at which the disputed goods had been imported by the respondents. The Department had also not led any evidence to show that the dealings between the respondents and their suppliers were not at arm rsquo s length or the importers had paid in respect of the goods any amount in addition to the invoice price. 8. emsp In view of the above discussion we do not find any infirmity in the order passed by the Collector (Appeals). The finding in the impugned order is, therefore, confirmed and the appeal is dismissed.
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1995 (2) TMI 237 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... I am not able to agree with the views expressed by the DR. that it is not necessary to furnish such reports. There is a clear failure of natural justice here. 5. emsp Shri Bhagat has cited three decisions which, according to him, show that mere shortage of raw material can legitimately lead to the conclusion that there has been clandestine removal of the goods. The decisions in 1993 (65) E.L.T. 94 and 1993 (68) E.L.T. 117, both related to cases where there was shortage of the finished product, and not the raw material. The decision in 1993 (63) E.L.T. (sic) related to duty demanded of raw material and on which modvat credit has been taken. It is a cliche to say that clandestine removel must be established beyond doubt. Prima facie, this does not appear to have been done in the present case. 6. emsp I therefore, order the waiver of pre-deposit of duty demanded and penalty imposed and also grant stay recovery of these amounts. The appeal may be listed in due course for hearing.
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1995 (2) TMI 234 - CEGAT, CALCUTTA
Appeal - Aggrieved person ... ... ... ... ..... nt. The appellants herein can have no grievance if MODVAT Credit is not allowed to M/s. Hindusthan Motors, particularly when it was not claimed by M/s. Hindusthan Motors at all. The facts and circumstances, he reiterates, are identical to the facts and circumstances of case of M/s. Mahindra and Mahindra Ltd. and therefore, the Judgment of the Tribunal is clearly applicable to this case. 11. emsp I have carefully considered the submissions of both sides. I am inclined to agree with the submissions of the learned J.D.R., Shri S.N. Ghosh that the appellants herein cannot be considered as an aggrieved person the facts and circumstances in the case of Mahindra and Mahindra are identical to the facts and circumstances of the case. Therefore, the preliminary objection has been rightly taken by the learned J.D.R. On this ground alone without going into the merits of the case, I reject the appeal filed by the appellants herein as not maintainable as not from being an aggrieved person.
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1995 (2) TMI 233 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Small scale exemption ... ... ... ... ..... assification list for 1987-88 giving the particulars of both the units and the interest in their second unit, having been scrutinised and duly approved by the Department, there is prima facie force in the reliance placed the learned Counsel in the Tribunal decision in the Accura Industries case (supra). It may also be of some relevance having regard to the subsequent endorsement obtained by the applicants, in their SSI Certificate covering both the units. In these circumstances, we are inclind to hold that this will be a fit case for dispensing with the pre-deposit as the applicants appeared to have prima facie case on merits and we further noted that the applicants have a case prima facie even in respect of limitation because we note that the demand is for a period beyond six months in both the cases, and prima facie it does not appear a strong case to establishing suppression of facts by the applicants. Accordingly, we grant waiver of pre-deposit and grant stay of recovery.
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1995 (2) TMI 232 - CEGAT, NEW DELHI
Valuation - Misdeclaration as to description and value ... ... ... ... ..... and the prices determined for assessment at DM 69.3 per Kg. CIF for disperse dyes blue, and at DM 62.5 per Kg. CIF for disperse dyes red, are correct. In so far as the quantum of redemption fine and the penalty amount is concerned, we consider that in the circumstances of the case some relief is called for. Accordingly, taking all the relevant considerations into account, we reduce in A. No. C/197/94-A, the amount of redemption fine from Rs. 4 lakhs (Rupees Four Lakhs only), to Rs. 2,00,000/- (Rupees Two Lakhs only), and the amount of penalty from Rs. 1,25,000/- (Rupees One Lakh Twenty Five Thousand only) to Rs. 60,000/- (Rupees Sixty Thousand only). In A. No. C/196/94-A the amount of redemption fine is reduced from Rs. 2,00,000/- (Rupees Two Lakhs only) to Rs. 1,00,000/- (Rupees One Lakh only) and the amount of penalty is reduced from Rs. 1,00,000/- (Rupees One Lakh only) to Rs. 50,000/- (Rupees Fifty Thousand only). Subject to above, both the appeals are otherwise rejected.
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1995 (2) TMI 231 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... rtable their current asset is more than their liability. They have arrived at the loss after providing for a generous depreciation. 4. emsp We have carefully considered the submissions made by both the sides. On prima facie view of the issue under dispute, we are inclined prima facie to agree with the submissions made by the Learned DR that the goods in this case would appear to be in a semi-finished stage and in such a condition their classification under Chapter 72 would prima facie appear to be more appropriate. However, merits of the case can be gone into in detail only when the appeal is heard on merits. As regards the financial position of the applicants, we find sales revenue of Rs. 41 lakhs shown in the balance sheet which reflects satisfactory position to make pre-deposit, as such we reject the stay application and direct the applicants to make pre-deposit demanded on or before 30th April, 1995. 5.The matter will come up for ascertaining compliance on 15th May, 1995.
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1995 (2) TMI 230 - CEGAT, MADRAS
Demand - Show cause notice ... ... ... ... ..... so. The order is rather too cryptic to pass the muster in law. An independent power for demanding duty at the time of assessment of RT 12s is available under Rule 173-I. The scope of the assessment by the Superintendent is rather limited and it can be taken to be as one where he is required to check as to whether the duty in terms of the approved classification list and the price list had been paid. In the present case, admittedly the duty had been short paid. 5. emsp In view of the above, while holding that the order of learned lower appellate authority is not maintainable in law, I hold that the same has to be set aside and the matter has to be gone into afresh after affording the respondents an opportunity of being heard. The order of the learned lower appellate authority is set aside by remand and the matter is remitted to the Superintendent for consideration afresh after affording the respondents an opportunity of being heard. The appeal is, therefore, allowed by remand.
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1995 (2) TMI 229 - CEGAT, CALCUTTA
Appellate Tribunal ... ... ... ... ..... rporation Ltd.) held as follows ldquo The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not rdquo acceptable to the department - in itself an objectionable phrase - and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws. 4. emsp In the light of the above, I, hereby, order the Collector of Customs (Preventive) West Bengal, Calcutta to carry out the order passed by the Tribunal as mentioned above in the year 1991 within 15 days from the date of receipt of this notice either through the Tribunal or through the Counsel of the applicant failing which a serious note has to be taken about the same.
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1995 (2) TMI 228 - CEGAT, NEW DELHI
Brand name - Cosmetics and toilet preparations ... ... ... ... ..... om time to time. The amendment making the exemption inapplicable to the goods where a manufacturer affixes them with a brand name or trade name of another person who is not eligible for grant of exemption under this notification was introduced only on 22-9-1987 by issue of Notification No. 224/87. Therefore, prior to this date merely affixing of the brand name of the customer or another manufacturer who was not eligible for the benefit did not deprive the actual manufacturer of the goods, of the benefit of this notification. Since, admittedly the period involved is that of prior to this amendment, therefore, the exemption could not be denied unless it was shown that the transactions were not at arm rsquo s length and the relationship was not on principal to principal basis. However, the department has not produced any evidence in this regard. Hence, on this score also the department rsquo s case remains unsubstantiated. 9. In view of the above position, we dismiss the appeal.
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1995 (2) TMI 227 - CEGAT, NEW DELHI
Demand - Exemption to goods produced out of duty paid waste or scrap/raw materials ... ... ... ... ..... any control over the manufacturing activity of the job workers and therefore, in the absence of levy of any duty on the suppliers of raw material in the impugned order, we are inclined to think that they would be entitled to the benefit of doubt arising in the facts and circumstances in regard to levy of penalty. We also take note of the fact that the adjudicating authority has chosen to levy penalty of Rs. 30000/- each on M/s. Changla Traders and M/s. Changla Products, penalty of Rs. 25000/- each on appellants M/s. Jayant Industries and M/s. J.K. Enterprises and penalty of Rs. 35000/- each on M/s. Mukesh Enterprises and Mukesh Industries and by giving the benefit of doubt to those appellants who are only suppliers of raw materials against whom no duty liability has been imposed under the impugned order, we are giving them the benefit of doubt, and in this view we set aside the penalties levied on them and allow their appeals. 20. In the result, appeals stand as disposed of.
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1995 (2) TMI 226 - CEGAT, NEW DELHI
... ...
... ... ..... the goods involved were Gas cylinders, and the issue concerned the inclusion of the price of the valve in the assessable value of the gas cylinders. The facts in that case were different. Similarly, in the case of Asea Brown Boveri v. CC, Bangalore, 1994 (73) E.L.T. 219 (Tri.) 1994 (54) ECR 394 (Tribunal), the matter related to the capacitance bridge which was an independent testing instrument. The facts before us are entirely different, and we do not consider that the ratio of that decision is applicable to the facts of this case. 12. emsp Taking all the relevant considerations into account, we are of the view that the cost of the capsul forms parts of the cost of the KOT container, and that the cost of the KOT container (inclusive of the cost of the capsul), is eligible for exclusion from the value of the biscuits, in terms of Notification No. 34/83-C.E., dated 1-3-1983 (of course we have not gone into the quantum of inclusion/exclusion). Accordingly the appeal is allowed.
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1995 (2) TMI 225 - GUJARAT HIGH COURT
Exemption - Criteria ... ... ... ... ..... e impugned exemption Notifications, but removed later on are obviously governed by the relevant said and such Notification and not earlier exemption Notifications. The excise is a duty on production or manufacture. But the realisation of duty may be deferred to the date of removal of goods for the administrative convenience. The taxable event is manufacture. But the liability to pay the duty is postponed on the date of removal and that is the underlying purpose, policy and philosophy under the provisions of Rule 9A. The Object and Scope of Rule 9A is to determine the date for imposition of duty and tariff valuation. In light of the aforesaid discussions and considering the relevant provisions of the law, we have no hesitation in holding that all these 13 petitions are meritless and are required to be rejected. Accordingly, all these petitions are rejected and Rule is discharged in each petition with no order as to costs. Interim relief, if any, obviously, shall stand vacated.
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1995 (2) TMI 224 - DELHI HIGH COURT
Prosecution - Appeal ... ... ... ... ..... timony of S.I. Prakash Chand (P.W. 5) also finds ample corroboration from the documents (Ex. P.W. 5/A), Ex. P.W. 5/D and Ex. P.W. 2/A. It is also evident from the evidence of the said witnesses that S.I. Prakash Chand (P.W. 5) conducted search of the accused and seized 5.500 Kgs. of poppy husk from his possession vide seizure memo Ex. P.W. 5/A. Nothing has been elicited in the cross examination of the said witnesses to shake their credit. The learned trial Judge, who had occasion to watch the demeanour of the witnesses, believed them to be truthful and I am not inclined to differ with the learned trial Judge on this count. Consequently, the learned trial Judge has rightly held that on the day in question the contraband was seized from the conscious possession of the appellant in accordance with the procedure laid down in Section 50 of the Act. 11. emsp No other point has been urged before me in this appeal. The result, therefore, is that the appeal must fail and is dismissed.
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