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Case Laws
Showing 81 to 100 of 311 Records
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1996 (5) TMI 326
Whether the DDA can be held bound by such actions of its officials acting beyond their authority, indeed, acting adverse to the interests of the DDA intentionally?
Held that:- The vendor (DDA) applies for vacating it but nothing happens except repeated adjournments. This has happened more than once. We find that as and when Skipper was not able to manage the DDA, he approached the court and it provided him a breather. He then gets time to manage the DDA. This went on up to the end of 1990 when fortunately the Delhi High Court came down like a ton of bricks upon Skipper and which order was affirmed two years later by this court. Ultimately, no doubt, Skipper has met its nemesis but meanwhile hundreds of persons are cheated out of their hard earned monies ; their dreams of owning a flat are shattered rudely.
List the matter for further orders on July 16, 1996.
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1996 (5) TMI 301
Valuation - Modvat credit ... ... ... ... ..... inputs is to be part of the assessable value. In M/s. Dai Ichi Karkaria v. Collector of Central Excise, Pune - 1996 (81) E.L.T. 676, a Larger Bench of the Tribunal held that the duty paid on the input is not to be part of the assessable value. The Collector (Appeals) was, therefore, justified in taking a view in favour of the assessee. The appeal is dismissed.
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1996 (5) TMI 293
... ...
... ... ..... sed for the purpose for which it is deducted and therefore, it is required to be ascertained. 3. emsp We have carefully considered the submissions made by both the sides and have perused the order. There is no dispute with regard to recovery of Dharmada by the assessee and its utilisation. The only question which was there before the lower authorities was with regard to its includibility on the assessable value. On this aspect of the matter, the Tribunal has already decided the issue in favour of the assessee to hold that charity (Dharmada receipt) charged by the assessee from their customers meant for charitable purposes did not form part of the normal price so as to be chargeable to duty. In this regard the Tribunal has also noted the judgment of the Hon rsquo ble Supreme Court in the case of Bijili Cotton Mills Pvt. Ltd. 4. emsp In view of the judgment, we do not find any reason to differ from it and applying the ratio, we set aside the impugned order and allow the appeal.
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1996 (5) TMI 284
Medicines - Exemption in Notification No. 161/66-C.E. - Clandestine removal ... ... ... ... ..... egards the availability of the impugned notification No. 161/66 we observe that the subject notification prescribes calculation of duty on the basis of a price list referred to in the Drug Price Control Order 1979. The subject order makes it mandatory for declaration of such prices to the Drugs Controller. It has been accepted by the appellants that they had not filed such a list before the Drug Controller. They are therefore, not capable of claiming the benefit of this notification. 23. emsp As regards the seizure of the small amount of medicines the appellants have made no contest. 24. emsp On perusal and assimilation of the various arguments made before us we find that the belief of the Collector that the appellants had manufactured and cleared dutiable goods surreptitiously was well founded. Given the value of the goods so cleared, the penalty cannot be called excessive or harsh. We find no reason to interfere with the lower authority. This appeal is accordingly rejected.
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1996 (5) TMI 280
Classification of goods ... ... ... ... ..... he verification. We observe that it is for the department to show that there was wilful suppression or wilful mis-declaration on clandestine removal with an intention to evade payment of duty. At this stage, the learned Counsel stated that the appellant showed that he duly verified the duty paid nature of the goods when he purchased the goods from the market. It is for the department to show that the goods are non-duty paid. Therefore, the question of limitation will have to be examined afresh in this appeal with reference to the submission of the appellants that the inputs are verified and RT 12 returns were filed and that they were assessed. No burden can be cast on the appellant in this regard to conduct verification of the duty paying nature of the goods. In the light of the above observations in this particular case, the matter is remanded in the above terms as well as on the aspect of limitation as stated above. Accordingly, all the appeals are allowed by way of remand.
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1996 (5) TMI 276
SSI Exemption - Notification No. 175/86-C.E. ... ... ... ... ..... The other Members of the Bench have entered finding that Notification No. 212/86 would be applicable for the whole of the month of March, 1986. 3. emsp We observe while the issue before the Tribunal was not about the date from which the Notification No. 175/86 has to be made applicable. Since the provisions of Notification No. 175/86 and that of 212/86 are overlapping, the Member who wrote the first order has entered a clear finding that Notification No. 175/86 will not take effect from 1-3-1986. It has therefore to be presumed that this finding has been agree to while holding that the benefit of Notification No. 212/86 would be available for the whole of the month. In that view of the matter, notwithstanding our personal views, we hold that the appellants plea for the benefit of Notification No. 175/86 cannot be allowed and the appeal is dismissed, so far as this plea is concerned. In view of the judgment above, the benefit of Notification No. 212/86 will have to be allowed.
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1996 (5) TMI 275
Import - Sub-assemblies of video camera sets imported in different consignment ... ... ... ... ..... CKD condition as it existed in the Policy considered in Girdharilal Bansidhar case and Sharp Business Machines case. Our attention has not been invited to any of the provisions relating to OGL stipulating any general restriction. In the circumstances, we are of opinion that each Bill of Entry must be considered with reference to either the licence in case where specific licence is necessary and in other cases the particular tariff item relating to goods which could be imported and the provisions relating to OGL. Department has no case that video cameras are prohibited items. In the absence of prohibition or any specific restriction of the nature referred to above, it is not open to the Department to contend that the goods imported under all the Bills of Entry, if put together, would constitute video cameras in CKD condition and the same cannot be imported without specific licence. 14. emsp For the reasons indicated above, we set aside the impugned orders and allow the appeal.
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1996 (5) TMI 274
... ...
... ... ..... can be collected only on the price at which such or like goods are ordinarily sold or offered for sale at the time of delivery of place as the case may be in the course of the international trade. If the appellant was unable to produce any instances of comparable imports, the Customs House could have traced out such prices from the canalising agency which was functioning at that time. 3. emsp The other ground urged against the appellant, namely, no objection was raised at the time of assessment is neither here nor there since refund is claimed under Section 27 of the Customs Act, 1962. The view taken that Section 14 of the Act was inoperative in these cases, is not in accordance with the law. 4. emsp For the reasons indicated above, we set aside the impugned order and remand the case to the Jurisdictional Commissioner for de novo disposal for the refund claims in accordance with law and in the light of the observations contained in this order. Appeals are accordingly allowed.
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1996 (5) TMI 273
Valuation - Import of goods by air ... ... ... ... ..... lue is given in the invoice or is ascertainable therefrom. The second decision merely follows the first decision. We notice that this concession (sic) is based on the instructions in the manual. 4. emsp Unfortunately the full facts of the present case are not before us, for want of relevant documents which the appellants ought to have produced but did not produce. It would be necessary to see if the FOB price or C.I. price of the subject goods are available. If these data are available, the Customs House should add to the C.I. price the ordinary sea freight charges for similar goods. It is made clear that it is the duty of the appellant to place all the necessary materials before the jurisdictional A.C., failing which there can be no refund. 5. emsp The impugned orders are set aside and the jurisdictional A.C. is directed to dispose of the refund claim afresh in accordance with law and the observations contained in this order. 6. emsp The appeal is disposed of in this manner.
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1996 (5) TMI 272
Confiscation and redemption fine - Clandestine removal - Remand when finding not given - Demand
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1996 (5) TMI 271
Modvat on capital goods ... ... ... ... ..... te wide and is capable of covering EOT cranes. As long as such cranes are used in any process in the manufacture of goods, where any overhead travelling apparatus is used in that Section of the factory, which handles goods after their being fully manufactured, the entitlement may not exist, but where, as in the present case, the crane contributes to any manufacturing process, its includibility cannot be questioned. Any claim for inclusion of such equipment has to be examined with reference to its utilization. Perhaps to settle the disputes arisen, the specific inclusion of cranes was later made in the admissible categories of machinery. But where any such machinery prior to the amendment also fell within the 4 corners of the definition as to utilisation its claim for the credit could not be denied. 7. emsp We thus, find that the ld. Collector rsquo s findings were correct and accordingly reject the appeal . 8. emsp In view of the findings the Stay Petition stands disposed of.
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1996 (5) TMI 270
Demand - Limitation ... ... ... ... ..... legations as set out above merely indicate that according to the department rsquo s opinion certain elements have not been included in the cost of raw materials which have been conveyed by the railways by intimating the same to the appellant herein. Without going into the merits of the questions whether those elements are liable to be included or not in the cost of raw materials, the fact remains that the allegation of wilful mis-statement and suppression of facts cannot be held against the appellants as noted above. They were merely intermediaries between the Railway department for filing the price of raw materials as conveyed to them by the railways. Hence without going into the merits of the questions whether the cost of raw materials have been properly declared or not, we hold that the demand of duty is time barred. 7. emsp In the aforesaid facts and circumstances of the case, no penalty would be imposable against the appellants. Appeal is thus disposed of in above terms.
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1996 (5) TMI 269
Classification ... ... ... ... ..... rd has issued circular No. 161/72/95-CX, dated 13-12-1995. requiring the classification of the cloth under Heading 5903. He submits that the cases pending at the adjudication stage have been withdrawn and in view of the Board rsquo s direction, the order passed by the authority below which is the appealed against, ought to be set aside. 3. emsp After hearing Shri Mondal the ld. SDR, it appears that the issue was under consideration and the Government have taken decision that the proper classification for PVC leather cloth would be 5903. In that case, the approach of the authorities below classifying the item under 3921.19 does not appear to be correct. There also exists a decision from the Supreme Court in M/s. Fenoplast (P) Ltd. reported in 1994 (72) E.L.T. 513 (S.C.). Considering the all these aspects therefore, the order passed by the authority below is set aside, and it is directed the correct classification for this item would be 5903. Appeal is allowed in the said term.
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1996 (5) TMI 268
Set-off of duty - Patent and proprietary Medicines ... ... ... ... ..... process, Butanol is used to improve the colour of antibiotics and also to remove certain impurities. Having regard to the above process and the use of the raw materials, we find that they undoubtedly take part in the process of manufacture of the final product and therefore, can be termed as inputs for the purpose of Notification No. 201/79, dated 4-6-1979. 6. emsp In the background of the use to which MIBK and Butanol is put in the process of manufacture of the antibiotics and having regard to the interpretation given by the Tribunal, the Bombay High Court and finally the Apex Court, we have no doubt in our mind that MIBK and Butanol are inputs used in or in relation to the manufacture of Tetracyline hydrochloride and therefore, are entitled to the benefit of Notification No. 201/79, dated 4-6-1979. In this view of the matter, the impugned order is set aside and the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1996 (5) TMI 267
... ...
... ... ..... rs under the cover of gate passes on payment of appropriate duty. The counsel also relied upon the judgement of the Tribunal in the case of Plaza Steel and Alloys v. Collectors of Central Excise reported in 1993 (68) E.L.T. 213. In this case, the Tribunal held that steel ingots produced out of defective ingots are deemed to have been produced out of steel melting scrap. The facts of the above mentioned cases are different from the facts of the present case. In the present case, the appellants received defective ingots from customers and thereafter the appellants reprocessed the defective ingots. Rule 173H of Central Excise Rules, 1944 prescribe the procedure for receiving the defective goods by the manufacturer for remade, refined, reconditioned as required etc. The appellant has not followed the procedure laid down under Rule 173H of the Central Excise Rules, 1944. Therefore, I do not find any infirmity in the order passed by the Collector (Appeals). The appeal is dismissed.
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1996 (5) TMI 266
Appeal - Restoration of - Modvat ... ... ... ... ..... irectly used in the manufacture of tractor parts. It was argued before me that Calcium Carbide and Sulphuric Acid are used in the manufacture of Acetylene gas and Acetylene is further used in the manufacture of tractor parts. How Calcium Carbide is used in or in relation to manufacture of tractor parts is not clarified is Rule 57A permits taking Modvat credit on inputs, the inputs are those inputs which are used in or in relation to the manufacture of the final product in the instant case the final product is tractor parts. The inputs can be Acetylence or Oxygen however the respondents claimed Modvat credit on Calcium Carbide which is not inputs used in or in relation to the manufacture of the tractor parts and therefore no Modvat credit will be admissible on Calcium Carbide. In this view of the matter part of the impugned order of the Collector (Appeals) is modified. 11. emsp The impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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1996 (5) TMI 265
Carbon Dioxide produced as by-products - Dutiability - Demand - Limitation - Penalty ... ... ... ... ..... t whether duty is chargeable in respect of the goods used by them as the Supdt. of Central Excise, in his letter dated 30-7-1992 has indicated that the question of leviability was being examined and has aked information about the value of clearances during 1987-88 and upto July/92. The appellants also came on record in regard to production and use of the gas in question and it was for the authorities to have taken action for charging duty in respect of the same if duty was required to be charged. Having slept over the matter the authorities cannot turn around and allege that there was suppression of fact on the part of the appellants. We therefore, set aside the demand of duty for the period beyond six months from the date of receipt of show cause notice by the appellants. In the facts and circumstances of the case, we do not find any case for levy of penalty on the appellants. We, therefore, set aside the order of penalty. The appeal is therefore, allowed in the above terms.
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1996 (5) TMI 264
Money credit Scheme ... ... ... ... ..... to which the concession has to be given is provided in the notification by certain parameters set out thereunder. There is nothing against law in case the quantum of concession to be given is restricted by a machinery provision in the notification. We observe that the Hon rsquo ble Supreme Court in the case of The Tata Oil Mills Co. Ltd. reported in 1989 (43) E.L.T. 183 has held that the notification should be interpreted in a manner to effecting the purpose of the notification. The interpretation should be given in a harmonious manner so that the benefit to be given accrues to the assessee. We observe by interpreting the notification as above we are not in any way going against the guidelines laid down by the Hon rsquo ble Supreme Court in the above cited judgment. In the above view of the matter and also following the ratio of the decision of the Tribunal in the case reported in 1996 (83) E.L.T. 610 we uphold the order of the learned lower authority and dismiss the appeals.
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1996 (5) TMI 263
Money credit Scheme ... ... ... ... ..... to which the concession has to be given is provided in the notification by certain parameters set out thereunder. There is nothing against law in case the quantum of concession to be given is restricted by a machinery provision in the notification. We observe that the Hon rsquo ble Supreme Court in the case of The Tata Oil Mills Co. Ltd. reported in 1989 (43) E.L.T. 183 has held that the notification should be interpreted in a manner to effecting the purpose of the notification. The interpretation should be given in a harmonious manner so that the benefit to be given accrues to the assessee. We observe by interpreting the notification as above we are not in any way going against the guidelines laid down by the Hon rsquo ble Supreme Court in the above cited judgment. In the above view of the matter and also following the ratio of the decision of the Tribunal in the case reported in 1996 (83) E.L.T. 610 we uphold the order of the learned lower authority and dismiss the appeals.
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1996 (5) TMI 262
Modvat - `Plastic crates’ - `Packaging material’ ... ... ... ... ..... uty because it is only in that circumstance, the assessable value of final product aerated waters is liable to be determined under Section 4 of the Act. Since we are considering the case of Modvat credit taken before 1-3-1994 when lsquo aerated waters rsquo were liable to specific rate of duty, this plea is not relevant at all. 4.7. emsp We may also mention at this stage that respondents rsquo reliance on C.B.E.C. rsquo s Circular No. 148/59/95-CX, dated 13-9-1995 1995 (79) E.L.T. T50 in support of their claim for Modvat credit on plastic crate is also not relevant since the said circular speaks of the change in duty structure from ldquo specific to ad valorem rdquo . In other words, the circular is relevant only w.e.f. 1-3-1994 and not for earlier period. 5. emsp In view of the foregoing discussions, Modvat credit on plastic crate was rightly taken by the respondent herein and has been rightly allowed by the lower authorities. Hence, this Revenue rsquo s appeal is dismissed.
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