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Case Laws
Showing 141 to 160 of 375 Records
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1995 (3) TMI 248 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... eportedly been stayed by the Supreme Court and what holds the field is the contrary judgment of the Division Bench of the Madras High Court, relevant observations from which had been referred to by us earlier in this order. Till in the Supreme Court, the Kamat Packaging (P) Ltd. matter is decided by them, the Madras High Court judgment will have to be considered as applicable. We find that the judgment was not considered by the Tribunal while the applicants rsquo own case was disposed of vide Order No. C 139/93-B2, dated 22-11-1993. In view of this position and the financial hardship pleaded by the applicants in view of the Balance Sheet submitted by them which shows a loss of Rs. 1,52,00,409.00 for the year ending 31-3-1993, the carried forward loss being Rs. 5,84,23,629.00, we grant waiver of predeposit of the duty in question for the hearing of the appeal subject to the applicants executing a bond with the Collector for the amount in dispute backed by two solvent sureties.
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1995 (3) TMI 247 - CEGAT, NEW DELHI
Remission of duty on goods lost ... ... ... ... ..... such a sizeable shortage during the transport of the clinker. The fact that part of the terrain traversed might have been hilly does not by itself lead to the conclusion that the loss was due to natural causes. Unavoidable accident is not pleaded. In these circumstances, we must hold that the Collector has rightly confirmed the demand. However, we note that there has been some overlapping in that the demand for part of the period appears to have been already confirmed in the Order of the Additional Collector referred to above. If that is the case, the Order of the Collector will have to be modified to the extent that it does not demand duty again for a period for which the Additional Collector has confirmed the duty. 7. emsp In the result, therefore, we confirm the Collector rsquo s order except for the modification that so much of that portion of the duty which has already been confirmed by the Order of the Additional Collector is to be deducted from the total duty demanded.
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1995 (3) TMI 246 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... pose of specifications laid down by the Indian Standard Institution. We have also perused the definition of the thin walled bearings. The goods imported by the appellants are to be used in motor cars and other internal combustion engines. This Tribunal has repeatedly held that the tariff advice is not binding to say that bimetal bearings known in the trade as such cannot be called thin walled bearings would be going beyond the very definition of such bearings. We are of the view that the bearings imported by the appellants are thin walled bearings. Accordingly, we hold that the bimetal bearings imported by the appellants are thin walled bearings. Accordingly, we do not find any merit in the appeals. The appeals are dismissed. 5. emsp The ratio, we find, is fully applicable to the facts of the present case and follwoing that ratio, we find a lot of substance in the Departmental appeals, which are accordingly allowed holding that the goods are classifiable under Item 34A C.E.T.
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1995 (3) TMI 245 - CEGAT, NEW DELHI
... ...
... ... ..... upported the impugned order and stated that the duty involved was recovered as the goods had been allowed to be cleared duty free only subject to the condition of their re-export within a period of six months. This period was subsequently extended. Even in the extended peiod they were not re-exported. Hence the action of the Additional Collector in proceeding in terms of the Bank guarantee was in order. 5. emsp We have considered the submissions. We have perused the record. In the circumstances of the case, we are of the view that the request made by the appellants before the lower authority for re-export of the goods, after extending the period granted for the same should have been granted. As the same had not been granted, we allow the appeal and grant them extension of time to re-export the goods in question with consequential benefit in respect of the duty recovered under the Bank Guarantee on the Department being satisfied about the fact of the goods having been exported
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1995 (3) TMI 244 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... rther the applicants are a partnership firm and the solvency of the partners could be relevant in deciding the request for stay. Viewed from this angle the plea made does not merit acceptance, he concluded. 3. emsp We have considered the submissions. The merits of the issue involved will require detailed examination of the facts involved to arrive at even a prima facie decision. In the circumstances and taking into account the plea of financial hardship though not supported by any published report or balance sheet, we are inclined to waive the pre-deposit of the duty demanded subject to the applicants making a pre-deposit of a sum of Rs. 2 lakhs within a period of 3 months from today. They should report compliance on 22-6-1995. Subject to their making the pre-deposit of the duty amount as above, the requirement of the balance amount of duty and the penalty amount is waived for the purpose of hearing the appeal. Recovery established is stayed during the pendency of the appeal.
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1995 (3) TMI 243 - CEGAT, NEW DELHI
Modvat credit taken on inputs ... ... ... ... ..... re is no alternative but to remand to the Asstt. Collector for the decision after verifying the position. 6. emsp The other issue relates to credit taken on cassette player, which was not declared. The appellant does not deny that cassettes player does not specifically declared. I am however not able to agree with the appellant that tape recorder and cassette player are indistinguishable in trade parlance. Tape recorder is an apparatus for recording sound whereas cassette player is one for reproducing sound. The two are classifiable under different headings of the Tariff, 85.20 and 85.19. The appellant does not claim that the cassette player is manufactured by it is a tape recorder, used for recording. 7. emsp In these circumstances I confirm the findings of the lower authorities that since the cassette player was not declared as final product, credit was incorrectly utilised. Except to the extent that the appeal is allowed by way of remand as indicated above, it is rejected.
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1995 (3) TMI 242 - CEGAT, NEW DELHI
Modvat Credit - Declaration ... ... ... ... ..... oduction of Modvat before procedures had crystallised due to clarification with regard to procedures. Shri Y.R. Kilaniya, DR supports the order of Addl. Collector saying that product has not been specifically mentioned and credit was not available. 4. emsp There is no denial that the item is a rubber processing chemical, therefore, would be covered by the description in S. No. 4 of the declaration. The reliance was placed on West Regional Bench rsquo s decision in the case of Eagle Spring India v. CCE - 1991 (53) E.L.T. 103 and more specifically on the decision in the case of Pawan Tyres Ltd. v. CCE, Chandigarh - 1994 (73) E.L.T. 212 . In the later decision, the Bench had allowed credit on the rubber chemical was not described by name, although a more general description was given. It would be also unrealistic to disregard the fact that description was filed before procedural requirement relating to Modvat credit has been crystalised. In the circumstances, I allow the appeal.
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1995 (3) TMI 241 - CEGAT, NEW DELHI
Appeal not to be dismissed mechanically for non-compliance of the condition of pre-deposit ... ... ... ... ..... nd Salt Act, 1944. 4. We have heard Shri K. Kumar, learned Counsel and Shri Sanjeev Sachdeva, learned SDR. 5. We find that no notice was issued to the appellants proposing dismissal of the appeal for non-deposit of the dues as confirmed as directed by the stay order. In the case of M.I. Metal Sections Pvt. Ltd. v. Collector of Central Excise, Bangalore reported in 1995 (75) E.L.T. 470, the Karnataka High Court has held that it will not be proper for the Tribunal to dismiss the appellant rsquo s appeal mechanically merely because the appellant has failed to comply with the condition of pre-deposit. Therefore, we set aside the impugned order and remand the matter to the Collector (Appeals) for de novo adjudication in accordance with law. The appellants are at liberty to move a fresh stay application before the lower appellate authority who shall extend an opportunity of personal hearing to the appellants before passing fresh orders and proceeding further in accordance with law.
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1995 (3) TMI 240 - CEGAT, MADRAS
Refund - Incidence of duty not passed on to the consumers ... ... ... ... ..... dence of duty had not been passed on to the customers with supporting evidence and affidavit from the customers without any supporting evidence cannot be accepted as proof of non-payment of incidence of duty by the customers. As it is, it is seen from the records that the appellants had raised bills on the customers including the duty element. No reason has been given as to the need to raise the bills with duty element when the same was not to be collected. It is also not understandable as to why no records in respect of the transactions in question have been maintained, either by the customers or by the appellants. As mentioned earlier it is for the appellants to establish with credible evidence that incidence of duty had not been passed on to the customers. In the present case I find that no acceptable evidence has been produced in support of the plea of the appellants. In view of this, the plea of the appellants has to be rejected and consequently, the appeal is dismissed.
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1995 (3) TMI 239 - CEGAT, NEW DELHI
Manufacture - Duty liability ... ... ... ... ..... n. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially and on a consideration of all the relevant circumstances. Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender not liable to act in the manner prescribed by the statute. rdquo Having regard to all the facts of the case and the Rulings of the Apex Court we hold that in the circumstances no penalty could be imposed on the appellants in this case and we order accordingly. 30. emsp In view of the above findings the appeal is allowed and the impugned order is set aside. Consequential relief, if any shall be admissible, in accordance with law.
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1995 (3) TMI 238 - MADRAS HIGH COURT
Adjudication - Service of notice ... ... ... ... ..... ve issued the impugned proceedings do not lack jurisdiction to initiate adjudication proceedings and finalise the same in accordance with law, these proceedings are liable to be rejected on the said ground also. 10. emsp For all the reasons stated above, we are of the view that the challenge made to the impugned proceedings do not merit our acceptance and consequently, the writ petition as also the writ appeal shall stand dismissed, but in the circumstances of the case, there shall be no order as to costs. Consequently, the connected W.M.P. and C.M.P. in the above Writ Petition and Writ Appeal shall also stand dismissed. 11. emsp Before parting with the case, we would like to observe that in order to avoid such technical contention which only tends to delay the proceedings, it is always advisable to state in the show-cause notice the order under which the Officer or the authority is empowered to issue such notice and issue such notice under the same designation as authorised.
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1995 (3) TMI 237 - CEGAT, MADRAS
MODVAT Scheme ... ... ... ... ..... to be falling under the category of appliance rsquo or machinery rsquo which are listed as excluded items under the Explanation referred to supra. We observe that the authorities below have taken note of the fact that the use of the two items in question is a technical necessity and there is no averment to the contrary from the Revenue in this regard. In fact in the grounds of appeal it stands conceded that the two items participate in the manufacturing process. We observe that so long as an item is used in the process of manufacture and it is not covered by the excluded categories in the Explanation to Rule 57A as above, the benefit of MODVAT credit will have to the given. It is not the case of the Revenue that the use of the material is for making the equipment used functional for the manufacture of the goods in question. In view of the above we hold the orders of the learned Collector (Appeals) are maintainable in law and the appeals the Revenue are, therefore, dismissed.
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1995 (3) TMI 236 - CEGAT, NEW DELHI
Modvat Credit ... ... ... ... ..... al Excise. Here, however, it is not a case of sale of the bottles received from the manufacturer as such, the supply is of the bottles after printing the required particulars thereon. This necessitated unpacking the bottles and repacking after that work is over. This is a case of job work done on behalf of the appellants by the printer and the required procedure under the relevant provisions of Rule 57F should have been followed by the appellants and the job worker which has not been. But the appellants have not been proceeded against on that ground. We are inclined to condone the lapse in question. While ordering so we remand the matter to the Assistant Collector for de novo examination with reference to the evidence put up by the appellants to correlate the printed bottles received by them with the duty paying documents issued by the manufacturers of the bottles and the endorsements and certificate, if any, issued by the job worker. The appeal is allowed on the above terms.
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1995 (3) TMI 235 - CEGAT, NEW DELHI
Project Import ... ... ... ... ..... . SDR in commercial practice when valuable goods are bought and sold, there should be some sort of a formal contract. This is what is contemplated by the Heading 84.66 wherein a contract is specifically mentioned rdquo . 5. emsp From these decisions, it is clear that the existence of a formal contract is necessary and it is this contract which has to be registered with the Customs House for claiming concessional assessment as Project Imports under Heading 84.66 CTA. In the present case, it is found that the respondents had sought registration only on the basis of purchase order. This has been held to be not satisfactory fulfilment of the condition under heading by the Tribunal decision mentioned supra. In such a view of the matter, the rejection of their application for registration under the Project Imports Rules by the Assistant Collector is sustainable and, accordingly, the impugned order of the Collector (Appeals) is set aside and the Department rsquo s appeal is allowed.
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1995 (3) TMI 234 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Modvat ... ... ... ... ..... orted in 1995 (75) E.L.T. 3 (SC) . Reference has also been made to the Tribunal rsquo s decision in the case of Bajaj Auto Ltd. reported in 1995 (75) E.L.T. 382 (T). Thus, prima facie, the applicant had no case on merits. There is no case also on the ground of limitation as well as financial hardship. The earlier stay orders had no precedent value. Further, we have analysed the case from different angles and in the light of the latest case law on the subject. 14. emsp Taking all the relevant considerations into account, we find no case for waiver of pre-deposit of the duty amount, or for stay of its recovery. The stay application is rejected. We direct the applicant to pre-deposit the full duty amount demanded within three months of the receipt of this order. If the applicant fails to deposit the full amount of duty demanded within the above period, then the appeal shall be liable for rejection without any further reference to them. 15. To come up for compliance on 31-7-1995.
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1995 (3) TMI 233 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... crap under a general heading of waste and scrap of iron and steel which, inter alia, includes used ingot moulds and scrap. The Department rsquo s contention is that declaration in this manner is such that it cannot be said that there has been no suppression of facts by the applicants. The point will be arguable. However, the main issue, we find, is on the question of interpretation of the exact wording in the interpretation as regards the condition thereof. In such circumstances and having regard to the fact that the applicants, herein, is a public sector undertaking of the Government of India, we direct that for the purpose of Section 35F of Central Excises and Salt Act, 1944, the applicants, herein, should deposit a sum of Rs. 75 lakh out of the duty demand on them on or before 31-5-1995 and on such compliance, the pre-deposit of the balance amount of duty and the whole of the penalty on them is dispensed with. The matter to come up for ascertaining compliance on 16-6-1995.
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1995 (3) TMI 232 - CEGAT, MADRAS
Adjudication - Show Cause Notice - Limitation ... ... ... ... ..... stern Polybags as to the quantum of granules which exchanged hands between the two and also about the production of the goods in the appellants factory. A single circumstance of non-accountal of the granules in the Form IV account itself cannot be taken to lead to the conclusion that the same had been used clandestinely in the manufacture of finished goods which were cleared without payment of duty. In the above view of the matter, therefore, I hold that benefit of doubt will have to be given to the appellants so far as 18,000 kgs. of granules are concerned. Taking into consideration the facts and circumstances of the case, I hold that ends of justice would be served, if the penalty levied on the appellant firm is reduced to Rs. 2,000/- (Rupees two thousand). It is observed that the appeal is only by the appellant firm and not by the partners individually and therefore no order can be passed on the plea of penalty on the partners. The appeal is disposed of in the above terms.
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1995 (3) TMI 231 - CEGAT, NEW DELHI
Solar Energy Equipment - Parts thereof ... ... ... ... ..... lectrical features and not falling within any other Heading in this Chapter. We notice that there are number of headings under Chapter 84 which classifies various items under various headings. The ld. Collector has straightaway adopted the residuary heading without examining the other headings and also without hearing the appellant on this aspect and we therefore, think it proper that this matter is remanded for considering the classification for Customs Duty purpose to the original authorities for de novo consideration. 8. emsp The Revenue has contended that the notification in question applies to a full equipment. The department is seeking classification for the purpose of CVD under Heading 30A of CET instead of Tariff Item 68. We notice that 30A deals with power driven pumps (including mono pumps, turbo pumps). We think it proper for remanding the case to the original authorities to reconsider this aspect of the matter. Thus, the appeals are disposed of in the above terms.
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1995 (3) TMI 230 - CEGAT, NEW DELHI
Paper and paper Boards - Exemption ... ... ... ... ..... her than the installed capacity. 4. emsp The learned DR has not been able to substantitate his contention that production capacity is to be equated to installed capacity. Further we find that in the case of Aurangabad Paper Mills (supra), the Government has clarified that a mill has two capacities viz. installed or rated capacity and working capacity and that the installed capacity of a machine cannot be equated to the working capacity, and that the installed capacity is normally the designed capacity of the machinery installed by production on a sustained basis. (Emphasis supplied). 5. emsp In these circumstances, we see no reason to interfere with the finding of the lower Appellate Authority that the order of the Assistant Collector that production capacity of the respondents unit was more than 2000 MT per year based on maximum production during any particular month or months is not sustainable. Accordingly, we uphold the impugned order and reject the appeal of the revenue.
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1995 (3) TMI 229 - CEGAT, NEW DELHI
Confiscation - Accounts ... ... ... ... ..... e gets reduced to 204 Kg. of value Rs. 43,151 with duty liability of Rs. 4,796.28 as shown in the calculation submitted by the learned counsel. We find this in order and accept the same. In the result, the duty demand gets reduced to Rs. 7,690.28. It is ordered accordingly. In view of the foregoing discussion and the reduction in the duty amount demanded and the reduction in the value of excess goods liable for action, we reduce the fine amount to Rs. 5,000/- and penalty to Rs. 5,000/-. The appeal is allowed partially to that extent and is otherwise rejected. The impugned order of the Collector is modified correspondingly. 8. emsp The cross-objection filed by the department is not really one. It only contains parawise comments on the appeal. There is no plea for modifying the order to afford any benefit to the cross-objector (Revenue) which was not already there in the order under challenge in the appeal. The cross-objection is not correct in law and is dismissed accordingly.
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