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Case Laws
Showing 121 to 140 of 339 Records
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1996 (11) TMI 231 - CEGAT, MUMBAI
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... ... ..... d that Jayakant J. Shah and Co. has sent identical goods to the appellant at a reduced price. This was not the material which was cited in the notice as evidence of undervaluation and therefore the Collector could not have relied upon this material. Further, the copy of the invoice of Jayakant Shah and Co. produced by the appellant is unsigned. We are not able to see how the Collector says that this is signed. An unsigned invoice is not an invoice at all. The Collector has relied upon the contemporaneous imports as supporting his conclusion, but again not answered the points made regarding the difference in time and quantity. The statement of Maurya was also not cited in the notice and has not in fact been relied upon by the Collector in coming to this conclusion, although it is mentioned in passing earlier in the order. 13. emsp Therefore, the Collector rsquo s order, which is based on evidence which has not been cited in the notice cannot be upheld. 14. emsp Appeal allowed.
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1996 (11) TMI 230 - CEGAT, MUMBAI
Customs House Agent ... ... ... ... ..... ector of Enforcement v. M.C.T.M. Corpn. - 1996 (63) ECR 349 (S.C.) 1996 (12) RLT 365. The impugned order is perfectly justified. 6. emsp We have to deal with one specific argument of Shri Habbu namely the indication of the violation of Rules in the licence. It is always a mandatory requirement that it only records the violation of any regulation made by any person. If the firm is provided with a licence with columns in it then any person who holds such a licence in terms of Regulation who is expected to know the consequences of a violation of a regulation and he knows that such a violation may entail any punishment and such punishment would be recorded in the columns provided in the licence booklet itself provides for the same. We do not think that it is a slur. We therefore feel that the appellant has not made out any case. Hence in our view impugned order is a correct one. The argument of Shri Habbu that it is a slur is not acceptable to us. 7. emsp Appeal stands dismissed.
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1996 (11) TMI 229 - CEGAT, MADRAS
Moulds imported ... ... ... ... ..... n to be in the nature of contemporanea exposita. The learned Counsel rsquo s plea that by reason of Section 3 a fiction having been created the moulds imported can be taken to be the manufacture of a particular importer does not flow from the wording of Section 3. This section only provides for the measure of duty to be charged in respect of goods imported. Apart from the measure prescribed in the tariff read with Customs Act, 1962, we are not able to read anything more in it. It is well settled principle of law that a notification has to be interpreted strictly. In the present case, as per the wordings of the notification, the appellants rsquo goods do not come within the purview of the notification and for that reason therefore, the concession will not be available. In the circumstances, the lower authority was in error while interpreting the scope of the notification. We, therefore, set aside the order of the CCE (Appeal) and allow the appeal of the revenue.Moulds imported
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1996 (11) TMI 228 - CEGAT, MADRAS
Modvat - Duplicate invoice ... ... ... ... ..... cover of duplicate invoice. In the present case it has been shown before us that the carrier rsquo s copy is the first copy of the invoice and the original was despatched by the suppliers of the goods by post. This copy prima facie therefore has to be taken to be the duplicate copy. However a verification would be required to be done in this regard. The learned lower authority should have resorted to verification before rejecting the appellant rsquo s claim. We hold that so long as it can be established that the goods were sent under the cover of duplicate invoice issued by the supplier of the goods the benefit of Modvat credit in terms of Rule 57G has to be allowed. In the circumstances we hold that the appellants would be entitled to the benefit of Modvat credit in case of verification with the suppliers of the goods it is found that the invoice under which the goods were received was indeed a duplicate copy of the invoice. We therefore allow the appeal in the above terms.
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1996 (11) TMI 227 - CEGAT, NEW DELHI
Modvat - Invisible loss ... ... ... ... ..... e process of forging, grinding, threading etc. We also find that the adjudicating authority had come to the conclusion that invisible loss was to the extent of 11 of the total weight of forgings. We also observe that the Tribunal in similar circumstances and facts of an identical case had allowed an invisible loss of 12 . We also observe that in the calculation prepared by the department in their appeal memo no explanation has been offered as to why invisible loss was not allowed or to what extent the invisible loss was. No basis for not accepting the invisible loss calculated by the adjudicating authority has been adduced in the parallel calculation produced in the memo of appeal. Having regard to the fact that there is invisible loss coupled with the fact that in a similar case in identical conditions this Tribunal allowed an invisible loss of 12 we do not find any infirmity in the impugned order. In the circumstances the impugned order is upheld and the appeal is rejected.
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1996 (11) TMI 226 - CEGAT, NEW DELHI
Modvat - Defective goods ... ... ... ... ..... have been returned is concerned. I observe that similar issue had arisen in the case of Alcobex Metals Ltd. (supra) in which the Tribunal held that defective goods cleared by customers u/r 57F(1)(ii) received by the appellants under cover of gate pass on payment of duty and remelted and used as inputs in the manufacture of final products, Modvat credit was available on such defective goods being used as inputs and the defective goods cannot be considered as final product, therefore, Rule 173L or Rule 173H was not applicable. 6. emsp I find that second query about taking Modvat credit as on finished product has been squarely answered by the Tribunal in this decision. I find that the facts in the instant case are similar to those discussed by the Tribunal in its judgment in the case of Alcobex Metals Ltd. I follow the ratio of this decision. 7. emsp In the result, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1996 (11) TMI 225 - CEGAT, NEW DELHI
Valuation - Cum-duty price - Deduction for duty ... ... ... ... ..... of exclusion of the duty element from the price for determination of value under Section 4(4)(d)(2) will arise. In other words, if duty is payable by the manufacturer that will be eligible for deduction from the price. As has come out in the facts of this case, the price realised by the respondent was cum-duty price, and as duty was leviable on the goods and had, in fact, paid pursuant to the impugned order passed by the Additional Collector of Central Excise, the deduction of the duty element claimed for arriving at the assessable value was justified. It will make no difference whether the duty amount has been paid by the assessee at the time of clearance of the goods or it was paid subsequently. What is material is that the excise duty was payable on the goods. The impugned order in this behalf is, therefore, correct. We are told that there is an appeal against the imposition of penalty filed by the respondent which is pending in another Bench. 3. emsp Appeal is dismissed.
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1996 (11) TMI 224 - CEGAT, NEW DELHI
Import - Valuation ... ... ... ... ..... cular buyer. In these circumstances we agree with the appellant that the discount is allowable. 10. emsp We agree the conduct of the appellant was blame-worthy in regard to ITC angle. The correct valuation remains to be worked out. We therefore, agree that the goods are liable to be confiscated but could be permitted to be redeemed on payment of Redemption Fine and that penalty could be validly imposed. The quantum of Redemption Fine and penalty will have to be worked after working out the correct assessable value and duty payable. 11. emsp We set aside the impugned order subject to the observations in the preceding paragraph and direct the jurisdictional Commissioner to re-assess the assessable value on the basis of Master Price List price less 35 discount and work out the duty payable by the appellant. Commissioner shall also pass an order confiscating the goods and permit redemption and quantify the redemption fine and the amount of penalty. 12. emsp The appeal is allowed.
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1996 (11) TMI 223 - CEGAT, NEW DELHI
Excisable goods - Dutiability ... ... ... ... ..... ashes and rubbish. 3. emsp Ld. JDR while reiterating the department rsquo s submission pointed out that the item in question specified the criteria of marketability, and that residue has been specified in the tariff and that there is an exemption notification specifying in these products. Therefore, all the products specify the basis of exciseability and marketability. 4. emsp In view of the judgments cited, ld. DR leaves the matter to the discretion of the Court. 5. emsp We have carefully considered the submissions. We notice that the issue in these appeals have been considered time and again and noted judgments. The Tribunal has relied upon Hon rsquo ble Supreme Courts judgment as well and declared that these two products do not arise of manufacture and that they are not goods. In view of the declared settled law on the matter, we do not take a different view and hence applying the ratio of these judgments, we do not see any merit in these appeals and hence reject the same.
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1996 (11) TMI 222 - CEGAT, MADRAS
Modvat - Duty paying documents ... ... ... ... ..... t for transport of the goods. At the relevant time, both the sides agreed the endorsed GPs which were issued earlier to 31-3-1994 before the invoice system came into force were acceptable until August, 1994. This Bench has held in a number of cases that if endorsed GPs were acceptable as a valid document, the invoice prescribed in lieu of gate pass under rule 57G also stands on the same footing for the purpose of grant of modvat credit and therefore the endorsed invoice itself can be taken to be a valid document for modvat purposes. In the present case, however, the appellants are in possession of the invoice issued by the dealer in respect of the very same goods. It is not disputed by the revenue that the dealers invoice corresponds to the goods in question. In the present case, as required under Notification 15/94, the required document as prescribed was also produced. I therefore hold that the appellants would be entitled to modvat credit and in this view allow the appeal.
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1996 (11) TMI 221 - CEGAT, MADRAS
Stationary batteries ... ... ... ... ..... n formed the two components which remain to make the battery functional are the battery portion which has been formed by joining the terminals, the plates and the container together into one entity and the electrolyte which can be suppled separately. Therefore, the issue that would be required to be examined is whether in the context of the battery rule 2(a) can come into play. This being a legal point and since it would require to be examined in the light of the scope of rule 2(a) of the scheme of the tariff and also the scope of the entries as set out in the notification and since it has not been done, we are of the view that the matter will have to be examined afresh. We therefore hold that since the learned lower authority had not examined the issue in depth, the order cannot be said to be a proper order. In this view, we set aside the impugned order and remand the matter to the learned lower authority for de novo adjudication. The appeal is thus allowed by way of remand.
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1996 (11) TMI 220 - CEGAT, NEW DELHI
Confiscation and Penalty ... ... ... ... ..... o preparations for clandestine removal of the goods. In the circumstances I uphold the impugned order setting aside confiscation of the goods. 5. emsp On the question of imposition of penalty there are two provisions one is under Rule 173Q and the other is under Rule 226 of the Central Excise Rules. In the instant case I find that the allegation that can be proved is that of non-accountal. Non-accountal also is in dispute inasmuch as there is contest by the respondents in so far as finished stage of the goods is concerned. Looking to the facts and circumstances and the case law cited and relied upon by the learned Advocate. I hold that for the purpose of penalty in the present case appropriate rule shall be Rule 226 of the Central Excise Rules, 1944 and the amount of penalty will be Rs. 2,000/-. I hold that penalty of Rs. 2,000/- is justified in the present case. In the result the impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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1996 (11) TMI 219 - CEGAT, NEW DELHI
SSI exemption vis-a-vis Modvat ... ... ... ... ..... of one item and paid duty at concessional rate in respect of other items on which modvat credit was availed. Looking to the facts of the case before me and examining them in the light of the decision of the Tribunal in the case of Faridabad Tools Pvt. Ltd. (supra), I find that the ratio of this decision fully covers the impugned decisions. 5. emsp I also observe that Collector of Central Excise had filed an appeal titled as Civil Appeal No. 7955 of 1995 before the Apex Court. The appeal has been dismissed as is evident from the Court-room Highlights reported in 1996 (82) E.L.T. A-149. Thus the decision of the Tribunal in the case of Faridabad Tools Pvt. Ltd. has been upheld/confirmed by the Apex Court. 6. emsp Having regard to the above discussion, I hold that there was no mistake apparent on the face of the record, on the contrary, I find that the order is strictly in conformity to the order approved by the Apex Court. 7. emsp In the result, the ROM application is rejected.
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1996 (11) TMI 218 - CEGAT, MADRAS
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... ... ..... tinguishable from the facts of this case. In that particular case, nothing was realised in view of the fact that the contract had become unenforceable. Therefore, in these circumstances, it was held by the Tribunal that even though the contract became unenforceable still the appellants are liable to pay duty in accordance with the contract. In this particular case, as per the escalation clause, there was already a settlement reached between the appellant and the TNEB and in terms of that settlement appellants have also received certain amounts and those amounts were added to the assessable value and duty had also been paid. Therefore, the decision relied on by the learned representative applies to the facts of this case. Following therefore, the above said decision we hold that this amount which is actually realised by the appellants alone forms a part of the assessable value of the goods for which they have already paid duty. The appeal is allowed with consequential reliefs.
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1996 (11) TMI 217 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... two ways keys and cotters were not classifiable under Item No. 68. We find that only issue before us in this proceeding is whether the Trade Notice could be given a prospective effect or had retrospective effect. While there is no doubt that the Trade Notices are in the nature of clarification and had retrospective effect subject to the law of limitation we have decided the matter in the light of the view taken by the Tribunal that even otherwise two way keys were not classifiable under item No.68. The classification of cotters had been raised neither by the appellants Revenue nor by the respondents. It is a very old matter in which period involved is 1-7-1984 to 24-10-1984 and the duty involved is Rs. 8550 only. 9. emsp Taking all the relevant considerations into account we do not consider it to be a fit case for remand. 10. emsp Taking all the relevant considerations into account the appeal filed by the Revenue is rejected. Cross Objections are also disposed of accordingly.
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1996 (11) TMI 216 - CEGAT, MADRAS
Valuation - Demand - Limitation ... ... ... ... ..... me to time. The appellants were making aware of these agreements to the departmental officers. Therefore, these facts are known to the departmental officers and there was no wilful suppression of any material fact in order to evade payment of duty. If those facts are placed before the officers at the relevant time, the inferences on forces arising therefrom as was done in this case should be noticed by the departmental officers and the demand should have been made within six months. The appellant is only required to place the facts before the officers. But it is for the officers to find out from those facts as to whether M/s. Engg. Services is only a dummy of the appellant. That not having been done, even assuming that the demand is sustainable, the same is clearly barred by limitation in view of the fact that SCN issued was beyond the period of six months. Accordingly, we allow these appeals and the demand of duty as well as penalties imposed on the appellants are set aside.
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1996 (11) TMI 215 - CEGAT, NEW DELHI
Machinery and mechanical appliances - Appeal ... ... ... ... ..... me before the Tribunal. However such claim for reassessment even made before the Tribunal can be entertained provided it does not change the cause of action. In this case according to the appellants, there is no extra amount involved on reclassification, in terms of the judgment rendered in the case of Premier Tyres Ltd. and that of Shri Rama Machinery Corporation rendered by the Hon rsquo ble Supreme Court. The claim for reassessment of this item is required to be remanded to the lower authorities for de novo consideration. 6. emsp In that view of the matter, it is ordered the claim for reclassification in respect of (a) Automatic Wire Feeder, (b) Remote indicator for Wire feeding speed and speed of accelleration rolls, (c) Accessories for wire feeder, are rejected. While the claim for reassessment in respect of Hydraulic Extrusion Press and it is accessories it is remanded for de novo consideration to the Asstt. Collector. Thus, the appeal is disposed of in the above terms.
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1996 (11) TMI 214 - CEGAT, MADRAS
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... ... ..... es fitted to the same. 3. emsp Heard the learned SDR. 4. emsp We have considered the submission. The value as per section 4 is the normal price to be loaded with all cost of overheads in order to bring the excisable goods to a stage at which they can be bought and sold in the market. The condition in which the goods move is with the tractor and trailor which is fitted with the tyres and tubes and this should be treated as the value of the Trailors and loaded in the assessable value of the goods. In this respect, the impugned order cannot be faulted with and therefore we confirm the duty demand of Rs. 1,25,388.27. However, the learned Counsel stated that the appellant is a very small manufacturer and in the facts and circumstances of the case the penalty of Rs. 15,000/- is excessive. Heard the learned SDR. In the facts and circumstances of this case, we reduce the penalty to Rs. 5,000/- (Rupees five thousand). But for the above modifications, the appeal is otherwise dismissed.
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1996 (11) TMI 213 - CEGAT, NEW DELHI
Infusion Sets ... ... ... ... ..... cise and Others - 1986 (25) E.L.T. 473, Hon rsquo ble Supreme Court referred to the test of a product being identified by the class or section of the people dealing with or usin case of Indian Aluminium Cables Ltd. v. Union of India g the product. The decision of Hon rsquo ble Supreme Court in the and Others - 1985 (21) E.L.T. 3 (SC) is to the similar effect - the words must be construed as understood in the sense which people conversant with the subject matter with which the statute is dealing with would attribute to it. 9. emsp In view of the description of the product and the certificates by the experts using such equipment, which evidence has not been rebutted, we are of the view that such expert opinion cannot be ignored. Considering, therefore, the evidence on record and following the ratio of earlier decisions on the subject, we set aside the impugned order and allow the appeal, holding that such intravenous cannulae are eligible to exemption under Notification 208/81.
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1996 (11) TMI 212 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... the use of chipping machines and which has been chipped to extremely accurate dimensions - a process which results in a surface better than that obtained by sawing and thereby renders subsequent planning unnecessary. Therefore, it has to be seen whether the impugned goods have fulfilled the specified criteria laid down under the HSN Explanatory Notes for sawn wood which has got the pursuasive value for the purpose of classification. ... rdquo 6. emsp As seen by us from the sample produced by the appellant before us, we find that the wood logs are untouched on the two sides. This fact has also been admitted by the Collector. Applying the ratio of the above two decisions of the Tribunal to the facts of the instant appeal, we hold the goods to be wood roughly squared and half-squared but not further manufactured and entitled to the benefit of Notification No. 160/88-Cus. 7. emsp Accordingly, impugned Order is set aside and the appeal is allowed with consequential relief, if any.
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