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Case Laws
Showing 61 to 80 of 178 Records
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1989 (6) TMI 173
MODVAT credit ... ... ... ... ..... e cannot be denied to the appellants. Any other interpretation would only lead to incongruous situation where it may so happen that the goods which were manufactured even in the previous year and had not yet been cleared from the manufacturer rsquo s factory or were in the stream of the market for being brought to the factory for manufacturing the end-product in respect of which MODVAT credit was available, the same would on receipt even after filing of declaration for the benefit of the MODVAT credit could be taken into account and the goods which were received much earlier and lying in stock with the appellants would not get the benefit. We, therefore, hold that there is no warrant in law for the lower authorities to have denied the benefit of the MODVAT credit to the appellants in respect of the inputs received by them in January, 1987 as held by the lower authority. We, therefore, set aside the order of the lower authorities and allow the appeal with consequential relief.
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1989 (6) TMI 172
Classification ... ... ... ... ..... estigated or rebutted by the Department and the Chemical Examiner rsquo s report shows that the product manufactured by the appellants is undrawn filaments. Though the circulars, tariff advices etc., issued by the Central Board of Excise and Customs would not constitute authorities in the matter of classification, it is of significance to note that the Board also had, on examination of the subject. Come to the conclusion that only after stretching would the filament coming out of the spinnerette get the essential character of filament yarn. 28. In the light of the foregoing discussion, we are of the view that the product manufactured by the appellants was not polyester filament yarn falling under Item No. 18(II)(a), CET 29. It follows that wastes arising in the course of manufacture of the subject product would also not fall under the said tariff item. 30. In the result, the appeals are allowed and the impugned orders are set aside with consequential relief to the appellants.
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1989 (6) TMI 171
Manufacture ... ... ... ... ..... temporary or permanent effect imparted to fabrics by the process employed on them was not one before the Court in those cases. Those judgments are, therefore, of no help to the Revenue. Nor is the Tribunal rsquo s decision in the case of Venna Industrials Ltd., Bangalore v. Collector of Central Excise, Bangalore 1984 (18) E.L.T. 403 relevant, for, the question there was whether the appellants were liable to pay duty on account of their activity of dyeing cotton fabrics. The appellants had contended that their process was lsquo Katcha rsquo and not lsquo Pucca rsquo dyeing and that such dyeing was not fast. The Tribunal rejected this contention in the light of the amendments to Section 2(f) of the Act and the tariff entry whereby dyeing was specified as a process in the definition and the entry. This decision evidently has no application to the present case. 11. In the result, the impugned order is set aside. This appeal is allowed with consequential relief to the appellants.
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1989 (6) TMI 149
... ...
... ... ..... ure and in the absence of any authenticated testimony or certificate issued by an expert in respect of the imported needle either for use in veni puncture control system or of specific use in dental application, we feel that the Department was justified in taking action by rejecting the claim of the appellants. 11. emsp However, after taking all the facts and circumstances into account as the imported goods are nothing but needles used for the purposes of injecting drugs and subsequently these very items are specifically inserted under Serial No. 50, List-VI Appendix VI of O.G.L. under I.T.C. Policy 1988-91, we strongly feel that this is a case where lenient view has to be taken regarding redemption fine. Accordingly, we reduce redemption fine to Rs. 1,00,000/- as against Rs. 1,50,000/-. 12. emsp In the view the have taken, we uphold the impugned order of the Additional Collector of Customs, New Delhi and dismiss the appeal except to the extent of giving the aforesaid relief.
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1989 (6) TMI 148
... ...
... ... ..... nd CUSTOMS The learned Advocate submits that these instructions make it absolutely clear that the item does not cease to be an item of baggage simply because it was not in his possession abroad. 1.2 emsp As regards the finding of the adjudicating authority regarding violation of the Universal Postal Convention, the learned Advocate submits that the provisions of Article 60 are not mandatory requirement. Violation of these provisions is compounded by the post office by an extra surcharge levied by the postal department. In view of the aforesaid pleas, the learned Advocate urges that the appeal be allowed and the impugned order be set aside. 2. Learned SDR, on the other hand, reiterates the findings of the lower authority. 3. emsp I have carefully considered the pleas advanced on both sides. I agree with all the pleas of the learned Advocate. They are cogent and have not been rebutted by the department. I, therefore, allow the appeal with consequential benefit to the appellant.
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1989 (6) TMI 147
Evidence - Admitted facts not to be proved ... ... ... ... ..... n or manipulation is also put in the cross examination of the Inspector but for the first time, they stated so in their written arguments put forth by their advocate which appears to us to be a make belief story and nothing more. There is no infirmity in the proceedings before the Collector. We find that they have been granted with full and fair opportunity and that they have failed to examine themselves as a witness before the Collector nor have they produced any evidence to disprove the charges in the show cause notice. Their non-examination as witness and to produce any evidence in their favour is another circumstance against them. The appellants have not made any other ground to set aside the orders of the Collector. In the result the appeal fails and the same is dismissed. 14. emsp However, we find that the penalty of Rs. 50,000/- is severe and hence the same is reduced to Rs. 10,000/- only. The appeal is dismissed with modification only to the extent of penalty imposed.
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1989 (6) TMI 146
... ...
... ... ..... ad to undergo further processes like reskin and leather covering. In the circumstances, therefore, in view of the fact that these switches are admittedly designed for use in motor vehicles and following the ratio of the Bombay High Court decision in the case of PMP Automobiles which was followed by this Tribunal also in its decision in the Automotive Ancillary Services case which ratio is squarely applicable to the facts of the present case and having regard to the further fact that even the department rsquo s own interpretation was not inconsistent by the above decisions, we see no reason to interfere with the order passed by the Collector (Appeals) which is, therefore, maintainable. The appeal, in the result, is rejected. The cross-objection is in the nature of a counter to the appeal filed by the department. The respondents are not aggrieved by any portion of the order of the Collector (Appeals). Therefore, the cross-objection is mis-conceived and is accordingly dismissed.
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1989 (6) TMI 145
Dutiability - Demand ... ... ... ... ..... contention is that they considered the Compressed Air to be non-excisable. It is their contention that their omission to declare Compressed Air under the Column lsquo other goods manufactured rsquo in the classification list filed for Oxygen and Acetylene gases is nothing but a technical offence for which there should be no penalty on them. We are inclined to observe that at least in February, 1977, the Supdt. of Central Excise, Gauhati Range III came to know about the manufacture of Compressed Air by the appellants. He, however, did not ask the appellants to take a central excise licence, observe the formalities required and pay central excise duty on the Compressed Gas. In the circumstances, we do not consider this to be a fit case for imposition of penalty under Rule 173Q. In the result, we set aside the order of penalty. 5. emsp The appeal is disposed of in the above terms. Since, admittedly, the duty was paid under protest, that same should be refunded to the appellants.
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1989 (6) TMI 144
Classification ... ... ... ... ..... r short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or willful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with intent to evade payment of duty. Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, before the period of six months. rdquo In view of the above and following with respect the ratio of the Hon rsquo ble Supreme Court rsquo s judgment we hold that the longer time period cannot be invoked beyond six months for raising that demand. 27. ensp We, therefore, partially allow the appeal of the appellants in the above terms and set aside the order of the lower authority for reassessment of the goods in terms of what we have held above. The appeal is thus partially allowed by remand.
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1989 (6) TMI 143
Prosecution - Evasion of Excise duty ... ... ... ... ..... letter should be furnished to the Collector of Central Excise, eight days before his actual departure from India. (2) emsp Similarly, he should also get a letter from the appointing authority of the company in which he is getting an appointment (not from any Indian agent) stating that they are aware of the fact that respondent No. 1 is involved in case No. 38/CW/89, presently pending in the 3rd Court of the Additional Chief Metropolitan Magistrate, Esplanade, Bombay and that he has been allowed to go out of India on a bond and that the bond requires that he is required to come back to India for the purpose of trial after a period of six months or earlier or as and when required by the Court and that they would permit him to come back to India as per the bond. Such a letter should also be furnished to the Central Excise, eight days before the actual departure of respondent No. 1 from India. Subject to the above, this revision application stands disposed of. Rule is discharged.
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1989 (6) TMI 142
Exemption and dutiability ... ... ... ... ..... emoval of such articles from the factory. In para 16 of the judgment the Gujarat High Court specifically referred to the judgment of the M.P. High Court in Kirloskar Brothers and recorded reasons why it was not following the same. Of interest is paragraph 18 of this order wherein the Court noted that the view expressed by M.P. High Court in the case of Kirloskar Brothers has been disapproved by that very High Court in the subsequent decisions, M.P. No. 338/79 dated 16-1-1987. 8. ensp These circumstances and the various decisions of the High Courts lead us to the conclusion that the judgment of Mihir Textiles is applicable to the facts of the present case. The goods with which we are concerned here were manufactured when there was exemption but were cleared at a time when the exemption was no more there. Therefore, the Central Excise authorities were correct in applying Rule 9-A and charging duty as applicable on the date of removal. 9. ensp We, therefore, dismiss this appeal.
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1989 (6) TMI 141
Patent or Proprietary Medicines ... ... ... ... ..... uarely applies to the facts of the present case. 12. ensp In the Ramsey Pharma Private Ltd. case, the medicines in question bore names contained in the Indian Pharmacopoeia, they did not have any brand names and the petitioners did not have any registered trade mark in respect of the said medicines. The word lsquo Ramsey rsquo was, however, printed in calligraphic letters on the labels in a circle both vertically and horizontally. The High Court considered that this special design brought the medicines within the mischief of Item 14E, CET. This authority no doubt supports the Revenue rsquo s stand. But, with respect, we follow the Madras High Court judgment. In doing so, we are bearing in mind a crucial distinction from the Ramsey Pharmaceutical case, that is, the absence of any special design or logo in the instarsk case, the legend simply being ldquo Bengal Chemicals rdquo . 13. ensp In the above view of the matter, the impugned order is upheld and this appeal is dismissed.
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1989 (6) TMI 140
Appeal - Evidence ... ... ... ... ..... wn that, then the whole falls to be classified in the heading appropriate to that function. In the matters before us, gas compressor, cooling unit and other parts and components cleared by the Respondents have not become ldquo air-conditioning machine rdquo within the meaning of the term under sub-heading 8415.00 and once a motor driven fan or blower is fitted to the air-conditioning kit, there is no dispute as to its classification. The same will be classified under sub-heading 8415.00 as air-conditioning machine. In the matter before us classification of parts and accessories has been sought for under sub-heading 8415.00 by the Respondents. The classification of these products under sub-heading 8414.00 cannot be accepted as has been claimed by the Department. Accordingly we uphold the findings of the Collector (Appeals). 27. emsp In the result the six appeals filed by the Revenue are dismissed. The Revenue authorities are directed to give consequential effect to this order.
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1989 (6) TMI 122
Garnetting is not a manufacturing process and is basically a spinning process ... ... ... ... ..... , rags, clip pings, etc. especially of wool. The object is to thoroughly break up the material and return it to a fluffy fibrous condition so that it may be re-used in blends or in some cases alone. rdquo It is clear from this definition that this process does not involve the emergence of a different commercial commodity with characteristics different from the raw material. The process results only in a re-arrangement of the entangled or twisted mass making it capable of being spun. 9. The process of lsquo garnetting rsquo is not a manufacturing process. It is a process incidental to spinning of yarn and is basically a part of the spinning process in which the thread waste is processed for opening of fibres to facilitate the spinning process as the tangled mass of threads are likely to damage the carding machine. Therefore, the goods i.e. waste after garnetting are not excisable. 10. Accordingly the appeals are dismissed. The cross-objections are also disposed of accordingly.
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1989 (6) TMI 121
... ...
... ... ..... e of National Organic Chemical Industries Ltd. 1985 (21) E.L.T. 252 is wholly applicable for the disposal of this matter but concedes that on the point made in regard to the ratio of the judgment in the case of Surendra Gulabchand Modi there is no contrary decision of any other High Court. 3. We have carefully considered the matter. In view of the ratio of the decision in the case of Surendra Gulabchand Modi (supra), we are not going into the merits of the case and the applicability or otherwise of the decision in the case of National Organic Chemical Industries (supra). 4. Normally the practice, of this Tribunal has been not to adjourn matters merely because on the same issue some other party is in appeal before the Supreme Court. In the light, however, of the views expressed by the Gujarat High Court, we are allowing the request of the Respondents and adjourn the matter sine die. 5. The hearing of the matter to be revived on request by either party. 6. Copies to both sides.
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1989 (6) TMI 120
... ...
... ... ..... Non Delivery of R.K. Puram (W) P.O. RL No. 2049 dt. 15-12-1987 Dear Sir, With reference to your complaint No. C/A. No. 415/83-B2, dated 10-8-1988. It is intimated that RL delivered on 16-12-1987. The case is being treated as closed. Yours faithfully, Sd/- Sr. Supdt. of Post Offices NDSW Dn. New Delhi-110021. There is no dispute as to the powers of the Tribunal. The Tribunal has got inherent powers in view of the judgment of the Hon rsquo ble Supreme Court in the case of Income-tax Officer, Cannanore v. M.K. Mohammed Kunhi reported in AIR 1969 S.C. 430. The judgments cited by the learned Advocate do not help him as the facts in those case are different. In the matter before us, there is an intimation from the postal authorities as to the delivery of the registered letter containing the notice of hearing. The applicant has not been able to contradict this documentary evidence. Accordingly, we do not find any merit in the application. The miscellaneous application is dismissed.
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1989 (6) TMI 114
... ...
... ... ..... the assessee rsquo s claim to exclude a portion of the value of the assets has not been considered with a view to keep the issue alive. The assessment, so far as this issue is concerned, is made only as a protective measure. Collection of tax relating to the portion of assessee rsquo s net wealth claimed as belonging to his sons will be held in abeyance. In appeal, following the judgment of the Madras High Court in favour of the assessee, CIT(A) directed the WTO to exclude the shares belonging to the assessee rsquo s sons from the assessee rsquo s net wealth. Against the aforesaid decision of CIT(A), the Department has come up in appeal only to keep the issue alive. Following the decision of the Madras High Court in the case of the assessee for earlier years, we uphold the order of the CIT(A) and dismiss this ground of Department. 24. In the result, the assessee rsquo s appeal in all the cases are allowed in part, while the Departmental appeals in all the cases are dismissed.
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1989 (6) TMI 112
Assessment Year, Fair Market Value, Firm Assessment, Interest In Firm, Partner In Firm, Valuation Date, Valuation Officer
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1989 (6) TMI 111
Assessment Year, Cut Off Date, Financial Year, Previous Year ... ... ... ... ..... ine with the change-over. Therefore, on the score that the assessee had not changed its investments as on 28-2-1983 to the prescribed pattern by 30-11-1983, exemption under section 11 of the Act cannot be denied to it for the assessment year 1983-84 particularly when the cut-off date viz., 30-11-1983 fell beyond the previous year and the entire income of the assessee had already been applied towards charitable purposes as mentioned in the beginning of this order. Accordingly, we set aside the orders of the lower authorities and direct the ITO to allow the exemption under section 11 for the assessment year under consideration. 11. Having regard to the ultimate decision reached in this order, it is not necessary to consider the alternative plea of the assessee s representative that even if the exemption under section 11 was to be denied it should be confined only to the income from the offending investments had not to the entire income. 12. In the result, the appeal is allowed.
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1989 (6) TMI 108
Assessment Year, Business Income, Carrying On Business, Factory Building, In The Nature, Previous Year
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