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1991 (9) TMI 203
Refund - Payment of duty under protest ... ... ... ... ..... nta Kumar Agarwalla and Another, reported in I.T.R. 1983 Vol. 140 Page-418 relied on by the Tribunal in Collector of Central Excise, Patna v. Telco Ltd. -1991 (32) ECR 167 pp 170 para-10 , the Hon rsquo ble Gauhati High Court has held that the Tribunal has only to refer a question of law which calls for investigation, examination, debate or when it is a dubious problem. It was also held that if a point of law decided by the Tribunal is positive, definite and sure, there is no obligat....... + More
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1991 (9) TMI 202
MODVAT Credit ... ... ... ... ..... taken by the Tribunal in the case of Usha Marin Industries Ltd. v. CCE reported in 1990 (46) E.L.T. 392 wherein it was held that in the absence of Dynodrive being specifically described in the declaration filed under Rule 57G MODVAT credit on Dynodrive used as input in the manufacture of final product would not be permissible even if Dynodrive falls in the category of Electric Motors which were included in the declaration filed by the manufacturer. 6. The appellants have relied on the Tribunal rsquo s decisi....... + More
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1991 (9) TMI 199
Medicines - Patent or proprietary medicines ... ... ... ... ..... n as laid down in 3(a) of the said Act or as per the Ayurvedic Formulary of India then such certificates of trade usage and commercial parlance will have no evidentiary value to consider the products as exclusive ayurvedic. This is the proposition laid down in Amrutanjan case, which is not in any way different from the view expressed in earlier rulings. 32. Shri Gujral further contended that the certificates produced by the manufacturer would clearly indicate that the product in....... + More
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1991 (9) TMI 198
Set-off of duty ... ... ... ... ..... ed JDR reiterated the contents of the impugned Order, though he has no comments to offer in view of the said judgment of the Apex Court. 5. We have considered the submissions. From the observations made by the Apex Court in the case of Collector of Central Excise v. Eastend Paper Inds. Ltd., supra it is clear that anything that enters into and form part of manufacture process and is required to make the article marketable must be deemed raw material or component parts of the end-product. It is not in dispu....... + More
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1991 (9) TMI 196
Natural Justice - Evidence ... ... ... ... ..... be lying in the godown hypothecated to NSIC is also required to be re-examined at length and a finding was required to be recorded, inter alia, on the point whether there were any tubes in NSIC godown and if so whether they were good or defective and the bearing of these aspects on the case. 11. Further in so far as the charge of undervaluation is concerned, the Collector has merely observed that ldquo I also find that the party was clearing colour TV sets to the value of Rs. 3000 but the Collec....... + More
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1991 (9) TMI 194
Reference to Supreme Court ... ... ... ... ..... the appeals covered by a common order based on the decisions on References made to two different High Courts. 13. Having regard to all these factors, we propose to the President in terms of Section 35H of the Central Excises and Salt Act, 1944, the following question of law, for submission to the Hon rsquo ble Supreme Court of India for consideration - ldquo Whether Rule 57-I of the Central Excise Rules, as it stood prior to amendment effected on 6-10-1988, is subject to the provisions of limita....... + More
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1991 (9) TMI 191
... ... ... ... ..... the respondent cannot be treated in any way different from the credit taken in respect of any other goods which have suffered duty and the provisions of refund etc. under the MODVAT Scheme will apply as would apply in any other case. Just because the goods were manufactured by an assessee working under DEEC Scheme it does not make any difference so far as the goods in the hands of the respondent are concerned. As mentioned earlier, if any objection has to be taken it has to be against the taking of the MODVAT credit and ut....... + More
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1991 (9) TMI 190
Appeal - Natural justice ... ... ... ... ..... unal remanded the case to the Collector (A) because he had not given opportunity to the Deptt. before passing order in the appeal rdquo . We have also perused the order passed by the Collector (Appeals). Nowhere there is mention of the appellant rsquo s prayer for grant of personal hearing in the impugned order. We are of the view that when an appellant makes a prayer before an appellate forum for grant of personal hearing, principles of natural justice require that the personal hearing should be ....... + More
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1991 (9) TMI 189
Order denying exemption to unsegregated waste based on Revenue Audit objection set aside ... ... ... ... ..... on-cellulosic waste whereas the goods in question were waste yarn (hard waste). He also submitted that the authorities having alleged non-segregation of waste yarn in the show cause notice could not later contend that the goods were not waste yarn. We observe that Notification 272/83 could have been applied if there was any basis for the allegation in the show cause notice that the goods were non-cellulosic waste and, on the evidence ....... + More
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1991 (9) TMI 186
Classification ... ... ... ... ..... cessories of the motor vehicles and Headings also says that ldquo This heading covers parts and accessories of the motor vehicles of Headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions (i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). Since it is specifically excluded from....... + More
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1991 (9) TMI 185
MODVAT Credit - Intermediate product ... ... ... ... ..... nue rsquo s plea is that the caustic soda lye and flakes are in the nature of final products. We observe that as to what is intermediate or final product, the Scheme of MODVAT has to be read in the context of the manufacturing process of a particular assessee. So long as it can be shown that the inputs have been used for manufacture of any in process materials which are used in the manufacture of final product, the said material manufactured out of the inputs before it is finally used ....... + More
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1991 (9) TMI 184
Modvat Credit ... ... ... ... ..... e dated acknowledgement of the declaration in March, 1987. The expression immediately before in certain provisions has been held to be synonymous with preceding the date. Even in the context of Rule 57H(1), the said expression was interpreted to cover inputs received before obtaining the dated acknowledgement but which were available for verification Soft Beverages (P) Ltd. v. Collector of C. Ex. reported in 1989 (44) E.L.T. 66 (CEGAT-SRB) Madras . Here the availing of the credit was, as stated above, not im....... + More
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1991 (9) TMI 180
Adjudication - Natural justice ... ... ... ... ..... Excise Rules for unauthorised removal of excisable goods without payment of duty from the place of manufacture. It is not the say of the appellants that they had given any declaration to the Department. The narration of facts in show cause notice is clear in this respect. In fact Sh. Nilesh Kumar R. Patel has said in his statement that he did not know that use of power would attract Central Excise duty. Hence it is held that the appellants rsquo arguments on limitation are unacceptable. 9. I....... + More
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1991 (9) TMI 178
Demand - Limitation ... ... ... ... ..... ave been also raised by the Department. It cannot be alleged that the Department was unaware of the clearances for this period, when parallel proceedings had been initiated by Superintendent of Central Excise for the subsequent period. Therefore, the demands raised in E/A. No. 3803/89-C are hit by limitation and are not enforceable. 23. The demands raised in the show cause notice dated 27-2-1987 for the period covering 1-9-1986 to 31-1-1987 which is subject matter in appeal No. 2900/88-C are not hit by....... + More
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1991 (9) TMI 177
Exemption to SSI Units ... ... ... ... ..... ion No. 175/86. It is also reported that the finances of the lady partners were independent of their husbands and they actively participate in the affairs of the partnership firm. As per the available records these two firms have separate L. 4 Licence, income-tax and sales-tax registrations etc. to indicate their separate legal entity. Moreover in view of the case law cited earlier a partnership itself is a separate entity. Since under Section 3(42) of General Clauses Act, 1897, a person shall inclu....... + More
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1991 (9) TMI 176
Valuation - Installation and commissioning charges ... ... ... ... ..... e, said decision of M/s. Unicorn Industries case is not similar to the facts and circumstances of this case. The decision of the Tribunal in the case of I.A.E.C. Bakers (also relied upon by the Respondents) is more relevant for the reason that, the respondents are manufacturing complete boilers in their factory and thereafter clearing it in CKD condition for convenience of transport. Therefore, they are liable to duty on boilers only at the time of clearance of the goods ....... + More
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1991 (9) TMI 175
MODVAT Credit - Declaration ... ... ... ... ..... y to avail Modvat credit under the said Rules. The Courts and Tribunal at various times held that minor discrepancies in the declarations cannot be sufficient ground for denial of Modvat credit. The Asstt. Collector after due verification of the case has arrived at the conclusion that the respondents have broadly described the inputs though they did not give specific Heading and Sub-heading and they have received the inputs under proper duty paid documents, and the inputs have been consumed by ....... + More
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1991 (9) TMI 173
Appeal - Detention of goods, plants and machinery chargeable with, when duty not paid ... ... ... ... ..... 1944, cannot be made a subject-matter of the appeal before the Tribunal. In other words, her submission was that the present appeal is not maintainable and it was rightly returned to the appellants by the Registry. 5. We have considered the submissions. In view of the admitted position that the impugned Order of Detention was issued by the Assistant Collector of Central Excise, Bhilai, to realise the duty which remained unpaid in pursuan....... + More
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1991 (9) TMI 171
Demand - Limitation ... ... ... ... ..... o product and correspondingly reduced vis-a-vis the product of the other two companies and on this ground, he held that there was no reason to interfere with the Assistant Collector rsquo s order. This order of the Collector (Appeals) needs no modification and is, therefore, correct in law. In the result, it is held on valuation that there is no need to interfere with the three orders passed by the Collector (Appeals) with which we are now concerned, and in the case of the valuation aspect, arising out....... + More
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1991 (9) TMI 170
Raw naphtha obtained under Chapter X procedure ... ... ... ... ..... yrolysis Gasolene diverted for extracting lsquo C8 C9 Cut rsquo . In this connection, he has filed a fresh duty calculation sheet, by which the duty chargeable would be approximately only Rs. 4.36 crores and not Rs. 24,41,99,988.77 as confirmed in the impugned order. This appears to be a correct contention. The learned Collector has not given a clear finding on this aspect of the matter and hence the question of duty confirmation requires to be reconsidered by the learned Col....... + More
