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Case Laws
Showing 301 to 320 of 468 Records
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2003 (8) TMI 256 - CESTAT, NEW DELHI
Adjudication - Re-adjudication on remand - Scope of ... ... ... ... ..... appellants to challenge the approved price list for seeking refund of the duty paid under protest. The learned DR may be justified in contending that the above view is not in consonance with the ratio of the decision of the Supreme Court in Commissioner v. Flock India - 2000 (120) E.L.T. 285. But in the facts of this case we find that so long as the decision of the Commissioner (Appeals) dated 19-8-93 where he held that the application for refund was maintainable was not challenged by the Revenue, the only aspect which was open to the Assistant Collector was computation of the amount due. He could not have entered a finding against the view taken by the Commissioner (Appeals) and rejected the application for refund on the ground that they were not maintainable. This aspect was not taken into consideration in the later order of the Commissioner (Appeals) which is under challenge before us. We, therefore, set aside the order impugned for the above reason and allow the appeals.
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2003 (8) TMI 255 - CESTAT, NEW DELHI
Stay/Dispensation of pre-deposit - Refund ... ... ... ... ..... that even then the refund has been denied to them on the ground that the Bombay High Court decision in Solar Pesticides has been set aside by the Supreme Court as reported in 2000 (116) E.L.T. 401 (S.C.). The learned Advocate finally contended that once the Order passed by the Tribunal in their own case has attained the finality, the refund claim cannot be denied relying upon the decision in some other matter. I also heard Shri H.C. Verma, learned DR. 3. emsp The learned Advocate has made out a strong prima facie case in favour of the applicants. I, therefore, stay the recovery of the entire amount demanded from them during the pendency of the appeal which is posted for final hearing on 22-9-2003.
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2003 (8) TMI 254 - CESTAT, KOLKATA
Order - Implementation of - Reference to High Court - Strictures against department ... ... ... ... ..... the Tribunal to draw the Statement of Facts and refer a Question of Law for the considered opinion of the Hon rsquo ble High Court. It is to be kept in mind that the opinion of the Hon rsquo ble High Court on the question of law is not yet available and the same is sub judice before the Hon rsquo ble High Court. The Commissioner rsquo s prayer for not entertaining the respondent rsquo s Miscellaneous Application for implementation of the order, when there is no such application and when, in fact no implementation is required, only reflects upon the non-application of mind by the Commissioner while making the said Application. It is expected that instead of making such type of prayers, the Revenue would scrutinise the case records properly and would come out with such prayers only in deserving cases instead of making a mechanical type of application, where no such prayers were warranted. With the above observations, I reject the Miscellaneous Application filed by the Revenue.
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2003 (8) TMI 253 - CESTAT, NEW DELHI
Customs House Agent Licence - Suspension without holding any enquiry ... ... ... ... ..... down by the Larger Bench in the above referred case is not of much help to the appellants in the instant case. In that case it has been observed that under Regulation 21(2), the authority had been entrusted with the power to order suspension of a CHA. This proposition is not in dispute in the present case. The Commissioner has been vested with the power under Regulation 21(2) to immediately order the suspension of a CHA Licence. Keeping in view the facts and circumstances of the case, in our view the Commissioner has rightly passed the impugned order taking into consideration the seriousness of the allegations and the conduct of the CHA. Therefore, the impugned order passed by him is upheld. 4. emsp However, before parting with the matter, we would like to give direction to the competent authority to expedite the enquiry and then pass appropriate final order in accordance with law after hearing the appellant. The appeal of the appellant stands disposed of in the above terms.
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2003 (8) TMI 252 - CESTAT, NEW DELHI
Confiscation - Contraband goods - Aggrieved person - Penalty ... ... ... ... ..... against him but suspicion cannot take place of the evidence. Similarly, there is no evidence against Hub Narain Tiwari to show that he was aware of the implicit nature of the goods at the time he agreed to carry the same from Calcutta to Varanasi. The knowledge cannot be attributed to him merely because he did not take the papers relating to goods that he had stated in his first statement that he was told that a man would accompany him along with the papers relating to bales of the yarn. The knowledge of the smuggled nature of the goods cannot be also attributed to him on the ground that he did not declare the same at Naubatpur Check Post. In absence of any evidence of knowledge about the smuggled nature of the goods, we hold that neither the truck is liable to confiscation nor any penalty is imposable on both the appellants Munna and Hub Narain Tiwari. We, therefore, set aside the penalties imposed on both of them. All the three appeals stand disposed of in the above terms.
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2003 (8) TMI 251 - CESTAT, CHENNAI
Demand - Adjudication - Readjudication on remand - Fine and penalty ... ... ... ... ..... ms Act, it would also be open to the Department to demand customs duty under sub-section (2) of Section 125, without recourse to Section 28 of the Act. This legal position, settled by the Supreme Court will be relevant to any proceedings that might be taken by the Department to recover the duty of customs on the subject goods. In this context, however, it is asserted by the Consultant for the appellants that they do not propose to redeem the goods and hence there would be no occasion for payment duty thereon. 4. emsp In so far as the fine and penalty are concerned, it is fairly conceded by that there nothing survives to be considered in this case as these questions stand settled in favour of the Department by the Larger Bench decision of this Tribunal rendered in the case of Lady Amphithil Nurses Institutions v. CC reported in 2002 (150) E.L.T. 776 (Tri.-LB). In the result, the redemption fine and penalty are sustained. The appeal is disposed of as above. Ordered accordingly.
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2003 (8) TMI 250 - CESTAT, NEW DELHI
Valuation - Related person - Statement - SSI Exemption - Brand name - Water meter - Clandestine removal - Proof
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2003 (8) TMI 249 - CESTAT, BANGALORE
Refund - Claim of - Customer is entitled to claim refund ... ... ... ... ..... udicating authority. However, it was fairly conceded that the impugned order was passed prior to the amendment of Section 35A. 3. emsp On a careful consideration of the facts and circumstances of the case and taking into consideration of the judgment of the Supreme Court as well as the decision of the Tribunal in the aforesaid cases, we find observation made by the Commissioner (Appeals) that the customer is not entitled for refund, is not correct. This observation deserves to be deleted. We do so accordingly. But for this deletion, the impugned order is otherwise upheld. Since the matter has already been remanded by the Commissioner (Appeals) to the adjudicating authority, it makes to clear that the adjudicating authority is directed to examine the refund claim on merits without being influenced by the observations made by the Commissioner (Appeals) and to pass an order accordingly on providing an opportunity to the party. Thus, this appeal is disposed of in the above terms.
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2003 (8) TMI 248 - CESTAT, BANGALORE
Appeal to Appellate Tribunal - Grounds - Appeal - Order-in-original - SSI Exemption - Clubbing of clearances - Seizure - Mahazar witness
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2003 (8) TMI 227 - SUPREME COURT
Rewards to Informers and Government servants - Quantum of - Reward to Informers and Government servants - Classification
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2003 (8) TMI 226 - CESTAT, MUMBAI
Classifiaction ... ... ... ... ..... t in an earlier order he held that the goods were classifiable in Heading 8414.80 of the tariff and therefore would be entitled to the benefit of the notification, since this heading figures in the schedule to the notification unlike Heading 84.15, is not questioned by the department rsquo s appeal. It is not alleged that that order has been set aside. In any event, the classification of the goods which ultimately form part of the air-conditioners when presented separately has to be decided on merits. We do not find any ground to interfere. 3. emsp Appeal dismissed.
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2003 (8) TMI 225 - CESTAT, MUMBAI
Spent Sulphuric Acid - Departmental circulars ... ... ... ... ..... re binding on the Officers of Central Excise. It has been held by the Supreme Court in the case of CCE, Vadodara v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.) that ldquo regardless of the interpretation that we have placed on the said phrase, if there are Circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase, that interpretation will be binding upon the Revenue. rdquo The Supreme Court again in the case of CCE, Vadodara v. Dhiren Chemical Industries, 2002 (143) E.L.T. 19 (S.C.) dismissed the appeal filed by the Revenue observing that there are circulars issued by the Board placing a different interpretation upon the phrase ldquo on which the appropriate amount of duty of excise has already been paid rdquo and which apply to the facts of the appeals before the Supreme Court. Thus, following the ratio of the Supreme Court rsquo s decision, the appeal filed by the Appellants is allowed.
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2003 (8) TMI 221 - SUPREME COURT
Whether "mammoth ivory" imported in India answers the description of the words "ivory imported in India" contained in the Wild Life (Protection) Act, 1972 as amended by Act No. 44 of 1991?
Held that:- Appeal dismissed. The submission of Mr. Parikh that in a case of this nature a restrictive meaning should be attributed to the word "ivory" cannot be acceded to inasmuch as, in our opinion, the dictionary meaning should be adhered to for the purpose of giving effect to the purport and object of the Act. There is also no quarrel on the proposition of law laid down therein for the purpose of judging the constitutionality of the statutory provisions in the light of article 19 of the Constitution of India. The impugned Acts fulfil the said criteria.
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2003 (8) TMI 220 - SUPREME COURT
Constitutional validity of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 and the notifications issued by the State Government in exercise of its powers conferred by section 3 of the said Act challenged
Held that:- Appeal dismissed. In these appeals, no contention is raised to the effect that levy of tax on goods by the impugned notification discriminates between the goods imported from other States and similar goods manufactured or produced within the State. Hence, it would be difficult to accept the contention that the sanction of the President was required to be obtained before amending and enacting Act No. 8 of 1993 whereby for the words "by the State Government, by notification from time to time", the words "retrospectively or prospectively by the State Government by notification and different dates" were substituted. Addition of words "retrospectively or prospectively" in section 3(1) would not make the section restrictive which can be hit by article 301 of the Constitution nor the said part of the legislation could be held to be discriminatory.
Once it is conceded that imposition of tax was compensatory or regulatory in nature, there is no question of obtaining the assent of the President under article 304(b) of the Constitution.
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2003 (8) TMI 211 - DELHI HIGH COURT
Right to appeal – conditional or unconditional – powers of the legislature to impose conditions Held that: - It is true that right to appeal is a substantive right granted by the Legislature but the right is not absolute. While granting such a right, the Legislature is competent to subject the right to certain pre-conditions. Section 129-E of the Act stipulates that no appeal under Chapter XV is competent unless the duty or penalty and interest in dispute is deposited. The condition is mandatory. - , in the instant case, except for financial difficulty, no other point is urged - the plea that an unconditional stay should be granted to them cannot be accepted
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2003 (8) TMI 209 - ITAT PUNE
... ...
... ... ..... a provision was made in the books of account against debit balance with the sub-contractor. In other words, the assessee shall let in evidence to show that the liability was ascertained and incurred in the normal course of business. Accordingly, this ground of appeal of the assessee is treated as partly allowed for statistical purpose. 17. 4th ground of appeal of the assessee reads as follows The appellant may kindly be permitted to urge in view of recent decision of Supreme Court in J.K. Synthetics Ltd. vs. CTO that interest of Rs. 7,95,042 under s. 234B in so far as it is levied on disputed addition was not leviable and that the same may kindly be deleted. 18. We have already decided similar issue while deciding ground No. 6 for asst. yr. 1991-92 in ITA No. 48/Pn/1995 that charging of interest was mandatory and consequential and for the reasons stated therein, we dismiss this ground of appeal of the assessee. 19. In the result, the appeal of the assessee is partly allowed.
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2003 (8) TMI 208 - ITAT PUNE
Capital gains ... ... ... ... ..... owever, observed that neither the AO nor the learned CIT(A) have considered the applicability of the said decision of Hon rsquo ble Supreme Court in the case of McDowell and Co. Ltd. to the facts of the present case in their orders. In any case, the order of the learned CIT(A) dt. 19th Feb., 2001, in the case of Smt. Anitaben S. Mehta relied upon by the learned Departmental Representative has been set aside by us on this issue by our order of even date passed in ITA No. 415/PN/2001. 29. Before we part with our order, we may place on record our appreciation for the efforts made by the learned representatives of both the sides especially Mr. G.S. Singh, the learned CIT-Departmental Representative in raising elaborate arguments which have helped us in analysing the legal position emanating from various judicial pronouncements on the issue under consideration and in applying the same to the facts of the present case. 30. In the result, the appeal of the assessee stands dismissed.
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2003 (8) TMI 206 - ITAT PUNE
Block assessment in search cases ... ... ... ... ..... nless there be some good reason against it. 9. Considering the language of the relevant provisions in the light of elucidation and discussion as held above, the insertion of proviso to s. 113, which is a part of charging provision as it imposes additional liability upon the assessee for payment of surcharge in addition to tax chargeable on the undisclosed income, the same, being not a beneficial provision nor meant to remedy any unintended consequences and having been made effective from a particular date i.e., 1st June, 2002, cannot be held to be either procedural, declaratory or clarificatory in nature. Therefore, in my considered view, it is prospectively effective. Since search in this case was conducted prior to 1st June, 2002, therefore, charging of surcharge by the AO and its confirmation by the learned CIT(A) is found to be not legally correct. As such, levy of surcharge in the case of the assessee is quashed. 10. As a result, the appeal of the assessee gets accepted.
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2003 (8) TMI 201 - ITAT PUNE
... ...
... ... ..... ax and hence under the circumstances, did not file the required estimate before the AO. It is also not in dispute that towards the end of the year while finalising the accounts in December, 1989, the assessee had received rebates in taxes and for some expenses on account of overhead amounting to Rs. 5.60 lakhs and also for adjustment on account of certain expenses disallowed in the earlier years, the income of the assessee exceeded the non-taxable limit. Considering the facts and circumstances of the case as narrated above, we are of the considered view that the assessee was under a bona fide belief that its taxable income for the year under appeal would not exceed the taxable limit and hence it was not required to file the estimate of advance tax based on the decision of the Patel Aluminium (P) Ltd. Hence, we set aside the orders of both the lower authorities and delete the penalty of Rs. 96,737 levied on the assessee. 6. In the result, the appeal of the assessee is allowed.
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2003 (8) TMI 198 - ITAT MADRAS-B
Deduction of tax at source ... ... ... ... ..... wed by reversal of the entry combined with financial crisis and other factors could have been considered. The AO can then evaluate the reasonability of the circumstances. At this point he can positively take into account subsequent developments which is an indication of what was brewing even at the time the credit was given. Therefore, so far as levy of interest under s. 201 is concerned, the AO shall consider all the facts as indicated earlier, allow the assessee opportunity and on that basis consider whether interest still requires to be imposed on the assessee. 6. Considering the above, we are of the considered opinion that the AO shall examine the various facts and exclude those items that are outside the purview of the provisions of the various sections. He shall consider the balance and on the facts as are indicated could consider imposing minimum penalty. If there is a provision for compounding, the assessee may also resort to the same. The appeals are allowed in part.
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