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Case Laws
Showing 161 to 180 of 547 Records
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1997 (12) TMI 397 - CEGAT, NEW DELHI
Tea - Circular No. 88/CE/75, dated 26-5-1975 refers to both tea sold in paper and sold in polythene bags, applicable
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1997 (12) TMI 396 - CEGAT, CALCUTTA
... ...
... ... ..... ent collected by the appellant for retention of the cylinders over and above the free period, we observe that in the first instance, finding of the Assistant Collector in Order-in-Original dated 14-10-1985 though in favour of the appellant, was beyond the subject matter of the show cause notice dated 11-6-1985. Therefore, lower appellate authority rsquo s findings are also to be treated as beyond the show cause notice and, therefore, liable to be set-aside. Further, this question is no longer res integra in view of the Apex Court rsquo s ruling in the Indian Oxygen Ltd. 1988 (36) E.L.T. 730 which is in favour of the appellant. Hence rental charges collected by the appellant are not to be included in the assessable value. 6.1 emsp Appeals disposed of in above terms. 6.2 emsp Since the issues involved in the other two Appeals, namely, E-2553/86 and E-2554/86A are the same, except collection of rental charges, above findings would be applicable to these said two Appeals as well.
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1997 (12) TMI 395 - CEGAT, CALCUTTA
Reference to High Court ... ... ... ... ..... ed prior to six months from the date of knowledge of the Department was held to be time-barred by observing that extended period was not invocable in such type of cases. 20. emsp From the above discussions, it was clear that conflicting views have been held by the Tribunal. As such, in view of the conflicting decisions, Point No. (c) raised by the applicants in their application becomes a question of law requiring reference to the Honourable High Court for its authoritative pronouncement. Accordingly, I direct both sides to present the statement of facts in the facts and circumstances of the case and attach all the relevant documents and judgment referred to in the preceding paragraph for making a reference to the Hon rsquo ble High Court of Orissa, Cuttack for determination of the point raised by the applicants in terms of the provisions of Section 35G of the Central Excise Act, 1944. Accordingly, the case is fixed for finalising the statement of facts on 9th February, 1998.
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1997 (12) TMI 394 - CEGAT, NEW DELHI
Export Oriented Unit - Exemption ... ... ... ... ..... ndition 7 requiring payment of duty leviable under Section 3 of the Central Excise Act. We are in agreement with the Department rsquo s contention that 100 EOUs are conceptually deemed to be islands intended to enable manufacture of goods for export and for that purpose insulated from all domestic restrictions and tariffs to enable competitiveness for the manufactured goods exported from such EOUs. As a corollary, when goods are sought to be cleared from EOUs for home consumption to the D.T.A. such clearance is deemed to be an import into the country. In the instant case we therefore hold that though champagne manufactured by the EOU cleared for consumption in D.T.A. is not chargeable to Central Excise duty because of the constitutional provisions, other imported inputs such as bottles, corks, wire rods and foil will be chargeable to duty in terms of Section 68 of the Customs Act, 1962. 6. emsp Consequently, the impugned order is set aside and the Departmental Appeal allowed.
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1997 (12) TMI 393 - CEGAT, CALCUTTA
SSI Exemption - Modvat - Demand - Limitation ... ... ... ... ..... 89. Learned Advocate has submitted that the appellants were under a bona fide belief that export to any country is not liable to any duty and therefore, on this belief, the exports to Nepal and Bhutan were cleared without payment of duty. We are unable to accept this plea of bona fides on the part of the appellants inasmuch as a mere glance at Rule 12 of the Central Excise Rules, 1944, would have made clear to the appellants that clearance of goods on full rebate of duty is applicable only to export of goods to the countries other than Nepal and Bhutan. Therefore, we do not find any force in the plea of bona fides of the appellants in so far as the plea of limitation is concerned. Accordingly, we confirm the impugned Order subject to the modification as mentioned above, relating to Modvat Credit available to the appellants herein, to be determined by the Assistant Commissioner, on adducing of the adequate proof by the appellants, herein. Appeal disposed of in the above terms.
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1997 (12) TMI 392 - CEGAT, MUMBAI
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... ... ..... national - 1983 (14) E.L.T. 1896 (S.C.). 3. emsp We have considered the submissions made by the Departmental Representative and find that here the expenses have been incurred not by the assessee namely the respondent before us. In terms of the observation of the Supreme Court in para 49 of the said judgment where the Supreme Court says that the value of the goods is enriched provides expenses have been incurred by the assessee, only such incidence can be included for the purpose of assessment. Here it is not found specifically that expenses have been incurred by the assessee-respondent. Therefore, where the expenses are incurred by the dealer it will not be included in the assessable value towards the payment of the above amount of the expenses have been incurred only by the dealer. There is no financial flow back from the dealer to the assessee here. Therefore, in the facts and circumstances of the case, the appeal of the Department is not accepted. 4. emsp Appeal dismissed.
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1997 (12) TMI 391 - CEGAT, NEW DELHI
SSI Exemption - Value of clearances ... ... ... ... ..... ises and Salt Act, 1944 (1 of 1944) shall not be taken into account. rdquo 7. emsp The phraseology ldquo aggregate value of clearances rdquo occurs in both components of this notification and, therefore, we accept the claim of Shri Gopal Prasad that wherever such aggregate value is computed for the previous year in terms of paragraph 3, the value of clearances of excisable goods which are charged to Nil rate of excise duty must be excluded. The appellants had given the figures of clearances after excluding the value of clearance of Chaman Bahar which are admittedly within the limit prescribed in paragraph 1 of the Notification No. 175/86. It has, therefore, to be held that the Collector had erred in not permitting the assessee to avail benefit of this notification. Extending the benefit we hold that confirmation of demand by the Collector does not sustain and has to be set aside. For the same reason, we set aside the order of penalty also. The appeal is, accordingly, allowed.
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1997 (12) TMI 390 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... his belief that the letters were not connected with the issue. Not only sufficient notice was given to the department, but that during and subsequent to the processing, the assessees had mentioned the results of the re-processing in their statutory records which records had been sent, verified and accepted by the jurisdictional officers. In view of the letters as well as the statutory registers, it is not possible to sustain the Collector rsquo s belief that the assessees had indulged in suppression of any material aspect with the intent to evade duty. This demand must fail on the point of limitation alone. Since we have so decided, we do not see any necessity to go into the merits of the action of the assessees. Since the demand for the extended period does not sustain, we do not find any reason to sustain the orders of imposition of penalty. 6. emsp In the result, this appeal is allowed, impugned order is set aside, appropriate relief to the extent is warranted is granted.
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1997 (12) TMI 389 - CEGAT, NEW DELHI
Demand - Clandestine removal ... ... ... ... ..... epartmental Officers on the basis of this very data while working out the demand is correct . While Shri Tilak, learned DR stated that this plea cannot be taken up at this stage by the appellant, the learned Counsel for the appellant pleaded her inability to indicate how this figure could total up to the alleged quantity mentioned in the show cause notice except to say that some quantity had been duplicated while totalling of the figures. It is not possible to agree with this plea. The record is still available with the department. It will serve the ends of justice if the matter is decided afresh by giving an opportunity to the appellant to explain their case with reference to the seized records after the basis of the allegation by means of suitable worksheet indicating how the department had arrived at the alleged quantity is made available to them. With this end in view, I set aside the impugned Order and remand the matter for de novo decision by the Assistant Commissioner.
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1997 (12) TMI 388 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... also makes a reference to any applicable exemption notification. Both the Tariff rate and the Notification No. 4/91 only refer to the basic duty of customs and not to the additional duty of customs. 13. emsp The assessment had been made on the second check basis under Section 17 of the Customs Act, 1962 and, therefore, it could not be considered that prior to the examination of the goods the assessment be deemed to be completed. 14. emsp In the case of Photophone Industries (I) Ltd. v. Collector of Customs, Bombay 1997 (19) RLT 412 (Tribunal) the matter related to the applicability of exemption notification with regard to the machine for which the disc type cutting tools were designed to be used. The facts of the case before us are entirely different. 15. emsp Taking all the relevant facts and considerations into account we do not find any merit in this appeal and the same is rejected. The miscellaneous application is also disposed of in the above terms. Ordered accordingly.
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1997 (12) TMI 387 - CEGAT, NEW DELHI
Project Import - `Commissioning of plant’ - ... ... ... ... ..... nstrued liberally. As stated by the Supreme Court in the Straw Boards case (supra). ldquo It is necessary to remember that when a provision is made in the context of a law providing for concessional rates of tax for the purpose of encouraging an industrial activity a liberal construction should be put upon the language of the statute. rdquo 17. emsp Furthermore para 4 of the Project Imports (Registration of Contract) Regulations, 1965 insofar as it is material provides as follows - ldquo Assignment of number to the contract. The proper officer shall, on being satisfied that the application is in order, register the contract by entering the particulars thereof in a book kept for the purpose. rdquo 12. emsp In view of the above discussion, we consider that the rejection of the request of OAPL for registration of the contract on the grounds taken by the Revenue was not justified. As a result, the appeal is allowed with consequential relief to the appellants. Ordered accordingly.
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1997 (12) TMI 386 - CEGAT, MUMBAI
Confiscation of goods - Smuggled goods ... ... ... ... ..... duce Khandelwal. If the Department rsquo s plea had to be accepted, it would follow that by producing Khandelwal the appellant had produced evidence of lawful importation of the goods. This would obviously not be the case. Therefore, in this case the burden of proof has neither shifted to the appellant nor had he taken upon himself that burden. The ratio of the decision referred to above and many others that in case of the goods not notified under Section 123 Chapter IVA the burden of proof that the goods were legally imported falls on the Department and in the absence of such proof the goods cannot be confiscated, would therefore apply. The fact that the goods were restricted for import does not lead to the conclusion that they could not have been imported. They could have been imported by persons holding licence for their import. 7. emsp The order of the Collector (Appeals) therefore is not sustainable. 8. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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1997 (12) TMI 385 - CEGAT, MUMBAI
Penalty for unauthorised import ... ... ... ... ..... ed for unauthorised import of the goods. 5. emsp From the narration of the facts as indicated above, which are incorporated in the order of the Collector, it would be evident that the appellant had not asked for the goods. In that case, by the mere fact that it filed a bill of entry for the specific purpose of seeking re-export it could be considered to be the importer of the goods. We have to bear in mind that bill of entry was filed a few days after the appellant wrote its letter to the Customs explaining the position. Strictly speaking, it should not have filed a bill of entry, and the letter would have sufficed. We are not concerned with the liability of confiscation of the goods since the appellant does not wish to redeem them now. We do not find, in the material before us, any reason for imposing penalty and the Collector does not specify the reason for imposition of penalty. 6. emsp We, therefore, allow the appeal, set aside the penalty. Consequential relief to follow.
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1997 (12) TMI 384 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... e eligible for concessional rate of Customs duty. As we have observed above the spare parts for the industrial sewing machines were classifiable under sub-heading 8452.90 and thus they were eligible for the benefit of this Notification. The Stand, however, was classifiable under sub-heading 8452.40 and was not covered by that Serial No. 38 of the Table under Notification No. 172/89-Cus. aforesaid. Thus the benefit of this Notification was not available to the Stand. 11. emsp Taking all the relevant facts and consideration into account as regards the classification of the spare parts for the Industrial Sewing Machines, subject to the observations in para 10 above, we allow the appeal of M/s. Vishal Exports. The appeal filed by the Revenue is rejected. Consequential relief, if any, will be subject to the law of unjust enrichment as ennunciated by the Hon rsquo ble Supreme Court in the case of Mafatlal Industries Ltd. v. U.O.I. - 1997 (89) E.L.T. 247 (S.C.). Ordered accordingly.
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1997 (12) TMI 383 - CEGAT, NEW DELHI
Accountal of goods ... ... ... ... ..... visit of the officers at that time lacks conviction as on one hand their employee has accepted that the goods were cleared without payment of duty, on the other hand a gate pass is required to be issued at the time of clearance and not subsequently. Their explanation in this regard is also therefore not satisfactory. In the circumstances the goods found in excess were liable to confiscation and the duty in question was required to be demanded. However, the punishment must always be proportionate to the seriousness of the offence and the fine and penalty imposed in this case appears to be much on the higher side. Hence, looking to the totality of facts and circumstances, I reduce the redemption fine (from Rupees Fifty Thousand Only) to Rs. 12,000/- (Rupees Twelve Thousand Only) and the penalty (from Rupees Fifty Thousand Only) to Rs. 10,000/- (Rupees Ten Thousand Only). But for this modification the orders are other wise confirmed. The appeal is disposed of in the above terms.
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1997 (12) TMI 382 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... cation under this heading. The product literature filed before the Appellate Authority is also not before us. 12. emsp Taking all the facts and considerations into account while we consider that the goods were not classifiable as switches as held by the Asstt. Collector of Customs under Heading No. 85.36, we also feel that the classification under sub-heading No. 9032.89 may not be appropriate. 13. emsp We have referred to the product description and the HSN explanatory notes however, in view of the difficulties as indicated above, we are not in a position to decide the classification finally and in the facts and circumstances of the case remand the matter to the Jurisdictional Commissioner of Customs, for de novo consideration in the light of our above observations, who should re-decide the matter after affording an opportunity to the importers to present their case and then pass speaking appealable orders as per law. 14. emsp The appeal is thus disposed of by way of remand.
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1997 (12) TMI 381 - CEGAT, NEW DELHI
Ball point pens and parts thereof - Tips - Notification No. 146/82-C.E., dated 22-4-1982 exempted, inter alia parts of ball point pens
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1997 (12) TMI 380 - CEGAT, MUMBAI
Stock taking discrepancy ... ... ... ... ..... me reason we also reduce the fine in lieu of confiscation of plant, machinery etc., under Rule 173Q(2) from Rs. 1 lakh to Rs. 25,000/- (Rupees Twenty Five thousand only). 12. emsp The appeals are thus disposed of by holding (a) emsp Confiscation of 69,180 Kg. of S.O. Dyes is set aside except the quantity packed in drums the redemption fine is consequently reduced to Rs. 2 lakhs (b) emsp Confiscation of 31,528.19 Kg. of dye intermediates is upheld and redemption thereon is maintained (c) emsp Confiscation of 33,421.00 Kg. of raw-materials is upheld but redemption fine is reduced to Rs. 1 lakh also redemption fine on plant and machinery, etc. is reduced to Rs. 25,000/-. (d) emsp Duty demand on shortages of finished goods/input material is upheld as also penalty on appellant Abir Chemicals (e) emsp Penalty on appellants V.J. Modi and M.R. Patel under Rule 209A Central Excise Rules is reduced to Rs. 25,000/- in the case of the former and to Rs. 10,000/- in the case of the latter.
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1997 (12) TMI 379 - CEGAT, NEW DELHI
Seals - Tab seals - Dutiability ... ... ... ... ..... esent although notice for hearing sent by post was duly acknowledged by them as having been received on 4-12-1997. 4. emsp We have carefully gone through the facts of the case and the arguments made before us. 5. emsp The ratio of the cited judgment of the Supreme Court was followed by the Madras High Court in their decision in the case of Paper Products Limited - 1993 (68) E.L.T. 731 and thereafter by the Tribunal in several cases including the case of C.C.E., Patna v. Hyderabad Asbestos Cement Products Limited - 1994 (72) E.L.T. 877. From the facts before us, there is no doubt that due to the process undertaken on the plain seal, the final product made by the assessee was a seal with washer and as such a commodity distinct from what the input was. In terms of the judgment cited since the process of manufacture was involved the duty was correctly charged once again. We, therfore, allow the appeal, set aside the impugned order and restore the order of the Assistant Collector.
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1997 (12) TMI 378 - CEGAT, MUMBAI
Import trade control - Consumer goods ... ... ... ... ..... s been given a shape, size and composition and has a specific end use. Once it is decided that the goods would not fall within the definition of consumer goods as declared in the policy, the fact heading into which these goods would fall has been held to be consumer goods would not upset that policy. The decision must necessarily of course be restricted to the goods imported and under consideration in the present case. 7. emsp The representative of the appellant pointed out that it had also imported plastic cover ropes described as plastic rope. However, in the appeal before the Collector (Appeals) does not appear to have raised this ground. The appeal before me specifically related to tarpaulin. It is therefore not possible for me to consider this item. This would raise another question because the redemption fine is for both the goods. Apportioning the fine on the value of goods I therefore set aside the redemption fine to the extent of Rs. 25,000/-. 8. emsp Appeal allowed.
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