Advanced Search Options
Case Laws
Showing 121 to 140 of 301 Records
-
2002 (6) TMI 410 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... and Anr. 1999 (34) RLT 3 . The appeal itself was dismissed by order dated 1-6-2002 for non-compliance with the interim stay order. Under these circumstances, according to the appellant, the Commissioner (Appeals) should be directed to hear the matter afresh and pass fresh order on merits. 3. emsp We find that the Commissioner (Appeals) committed an error in disposing of the appellants rsquo application for interim order along with certain other applications filed by different parties without giving an opportunity of being heard to the appellant herein and also without giving any reason in support of it. Under these circumstances, we set aside the order dated 22-5-2001 passed on the application of stay and also the Final Order dated 1-6-2002, which is a consequential order. The Commissioner (Appeals) is directed to take up the application for stay afresh and pass order thereon after giving the appellant an opportunity of being heard. The appeal stands allowed by way of remand.
-
2002 (6) TMI 409 - CEGAT, BANGALORE
Modvat/Cenvat - Modvat on capital goods ... ... ... ... ..... asimha Murthy, appearing for the Revenue submitted that the item in question was specifically excluded from 23-7-1996. Since the period involved is prior to that date and pertaining to credit on 13-7-1996, there is no justification in denying the benefit. Accordingly, we do not find any infirmity in the impugned order. In the result, appeal is dismissed.
-
2002 (6) TMI 408 - CEGAT, BANGALORE
Appeal - Early hearing application ... ... ... ... ..... hearing. After taking into consideration the amount involved herein is Rs. 2,09,77,112/- we are of the view that it is a fit case to grant early hearing. Accordingly, application is allowed. Matter is posted for regular hearing on 27th August, 2002.
-
2002 (6) TMI 404 - CEGAT, BANGALORE
Departmental clarification ... ... ... ... ..... tation upon the said phrase, that interpretation will be binding upon the Revenue. rdquo 3. emsp He said that accordingly, the Board has issued number of Circulars and particularly the Circular No. 125/36-95-C.E., dt. 15-5-95 is relevant to decide the point at issue. He said that in view of the Circular the assessee entitled to get benefit. 4. emsp Shri Narasimha Murthy, said that the Circular referred to by the Counsel has not been considered by the authorities below and for the first time, the Counsel is placing this Circular before the Tribunal. In view of this factual position, we are of the view that this matter will have to go back for reconsideration to examine applicability of the Circular to the facts of this case. In the view we have taken, the matter is remanded to the adjudicating authority to examine the issue afresh in the light of the decision of the Supreme Court particularly in view of Para 10 of the order. Thus, this appeal is disposed of in the above terms.
-
2002 (6) TMI 402 - CEGAT, NEW DELHI
Petroleum products - Petroleum products, Lean Gas in LPG plant - Demand - Limitation - Departmental clarification - Petroleum products, condensate
-
2002 (6) TMI 372 - CEGAT, KOLKATA
Stay/Dispensation of pre-deposit ... ... ... ... ..... ettled by various decisions of the Tribunal as detailed below - (a) MRF Ltd. v. CCE, Hyderabad - 2001 (130) E.L.T. 748 (T) 2001 (43) RLT 337 (CEGAT-Chennai) (b) CEAT Ltd. v. CCE, Mumbai - 2002 (148) E.L.T. 908 (T) 2002 (48) RLT 360 (CEGAT-Mumbai) (c) Birla Tires v. CCE and C, Bhubaneswar - 2001 (135) E.L.T. 1313 (T) 2001 (46) RLT 697 (CEGAT-KOL.). 3. emsp In view of the foregoing he prays for allowing the stay petition unconditionally. 4. emsp We have also heard Shri A.K. Pandit, ld. JDR, who reiterates the reasoning adopted by the Commissioner and his reliance on the earlier decision of the Tribunal in the case of Madura Coats. 5. emsp After considering the submissions made from both the sides we find favour with the appellant rsquo s submissions that the issue having been decided by the above referred decisions of the Tribunal, the appellants have a prima facie case in their favour. Accordingly we allow the stay petition unconditionally and fix the main appeal on 16-9-2002.
-
2002 (6) TMI 371 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MUMBAI
... ... ... ... ..... btained and sale price of the goods. They have failed to establish the nexus with supporting evidence and to quantify the additional considerations in the instant case. On the contrary, the appellants have forcefully argued and have submitted some documents to indicate that the advances taken by them do not depress the value of the goods. They submit that in some cases, they have not taken advance, in some cases the advances taken vary, but in such cases, the same prices have been charged from customers for identical goods, irrespective whether any advances were taken or not taken or advances taken were less or more. Hence, I hold that the appellants are not liable for duty on interest accrued on advances. 9. emsp As regards imposition of penalty, when the basic issue is set aside, the penalty wherever imposed on the appellants are not maintainable. 10. emsp In view of the foregoing discussion, I set aside all the impugned order-in-originals and accordingly allow the appeals.
-
2002 (6) TMI 370 - CEGAT, MUMBAI
Refund - Unjust enrichment ... ... ... ... ..... their buyers. Against this order the assessees filed an appeal. Before the Commissioner (Appeals) the assessee took the plea that what was paid by them should not be considered as duty but as deposit. The Commissioner accepted this ground and held that the principle of unjust enrichment did not stand attracted on this ground. He further directed that the refund being admissible be adjusted against duty payable on the intermediate goods namely plastic sheets. Against this order the appeal has been filed by the Revenue. 3. emsp I find no ground for the Commissioner (Appeals) to have changed the character of the payment as ldquo deposit rdquo from that of ldquo duty rdquo . It is clear that what was paid by the assessees was duty which had been passed on by them to their buyers inasmuch as no contest of this allegation has been made by the assessees. The order of the Commissioner (Appeals) is patently bad in law and does not survive. 4. emsp The appeal by the Revenue is allowed.
-
2002 (6) TMI 369 - CEGAT, NEW DELHI
Stay/dispensation of pre-deposit - Demand - Limitation ... ... ... ... ..... A/466-468/2002, dated 19-4-2002. 2. emsp But in the present appeal we find that on the basis of the endorsements made in the price list dated 14-2-1994, a copy of which is made available before us by the appellant, the appellant has made out an arguable case on the question of limitation. Therefore, we grant waiver of pre-deposit.
-
2002 (6) TMI 368 - CEGAT, MUMBAI
Notification No. 70/81-Cus. ... ... ... ... ..... Appeals). Hence this appeal by the importer. 2. emsp We have perused the records and the relevant notification and heard the learned DR, Shri Shaikh. The notification does not prescribe as to when the NMI certificate should be applied for. It requires production of the NMI certificate at the time of clearance of the goods or within such period as the Assistant Collector may allow. We find that in several decisions a view has been taken by the Tribunal that even if the NMI certificate is produced after clearance of the goods the benefit of the notification cannot be denied only on the ground that such certificate was not produced at the time of clearance. We therefore set aside the impugned order and remand the case to the jurisdictional Assistant Commissioner to examine whether the certificate produced covers the goods in dispute and if he is satisfied that the certificate covers such goods he shall grant refund in accordance with law. 3. emsp The appeal is allowed by remand.
-
2002 (6) TMI 367 - CEGAT, NEW DELHI
Modvat/Cenvat - Duty paying documents ... ... ... ... ..... words ldquo duplicate for transporter rdquo were mentioned by hand. The explanation given by the supplier of the goods is not acceptable as the invoices were required to be issued in quadruplicate. Their explanation that as the original and duplicate copies of the invoices were damaged while taking out the print they have utilized the triplicate and quadruplicate copies is not acceptable as the same should have been destroyed by them. Modvat credit at the relevant time was available on the strength of specified duty paying documents and the invoices on the strength of which Modvat credit was taken by the Appellants were having correction and hand written, the same are not proper duty paying documents. Accordingly the Modvat credit is not available to the Appellants on the basis of such duty paying documents. However, taking into consideration the facts of the matter no penalty is imposable on the Appellants. Accordingly the penalty is set aside. The appeal is partly allowed.
-
2002 (6) TMI 366 - CEGAT, MUMBAI
Appeal - Restoration of ... ... ... ... ..... 1 deals with defective appeals and empowers the Tribunal to dismiss the appeals improperly filed at the threshold. The Tribunal does not do so lightly but gives ample opportunities for correcting and curing the defects. This is in the belief that substantive justice should not be denied for procedural inaccuracies. 6. emsp But the situation before us is of persistent refusal of the Commissioner to read the orders of the Tribunal. What was expected was filing of proper documents. It is not that this Commissionerate is unaware of the procedure. Dozens of appeals have been filed by this Commissionerate in the proper manner and have been taken up for disposal by the Tribunal. But in this batch of 16 appeals, the same Commissionerate has persistently taken a recalcitrant attitude. It is not for us to speculate as to the reasons of such attitude but to continue to reiterate that what is before us are not appeals. 7. emsp We find no substance in the application and dismiss the same.
-
2002 (6) TMI 365 - CEGAT, CHENNAI
Modvat/Cenvat ... ... ... ... ..... dura Coats Ltd. v. CCE, Trichy vide Final order No. 1801-1804/2000, dated 13-12-2000, we set aside the order of the Commissioner (Appeals) and allow the appeal and direct consequential relief in accordance with law. The department shall allow them to utilise the accumulated Modvat credit on Additional Excise Duty which was paid on unprocessed fabrics plus towards payment of BED/AED on any of the final product so produced by them in their factory. rdquo 7. emsp In view of the proviso to Rule 57F(12), noted above, there is no one to one correlation prescribed under the Modvat Scheme with regard to utilization of Modvat credit with effect from 1-3-97. Therefore, on this count also, the credit taken has been rightly utilized by paying duty on those goods which were cleared as such. 8. emsp We find no reason to take a different view than the one we have taken in the above order. Therefore, following the ratio of our above order we set aside the impugned order and allow the appeal.
-
2002 (6) TMI 364 - CEGAT, BANGALORE
Sandal wood oil - Exemption - Benefit of Notification No. 115/75-C.E. ... ... ... ... ..... dertakes such downstream processes. If in the premises of the same factory oil is extracted and refined and the refined oil is hydrogenated, it would be unreasonable to seek to divide a portion of the factory into one which form part of the solvent extracting industry and another which does not. Such a factory would very much be within the oil mill or solvent extraction industry as the case may be and the benefit of the notification available. rdquo 9. emsp In view of the foregoing conclusion, we do not find any justification in denying the benefit of exemption in terms of Notification 115/75 to the Sandalwood oil manufactured by employing the steam distillation process at the appellants rsquo solvent extraction plant. Since the appellants succeed on merits we do not feel it necessary to go into other issues including time bar issue raised by the appellants rsquo Counsel during the course of hearing the appeal. In the result appeal is allowed with consequential relief if any.
-
2002 (6) TMI 333 - ITAT DELHI
Depreciation ... ... ... ... ..... gen Co. Ltd. There are ample evidences on record which were also with the lower authorities proving that the goods were purchased and hired out to Sky Oxygen Co. Ltd. Under these circumstances, we have no hesitation in holding that the purchases of cylinders by the assessee and hiring them out to Sky Oxygen Co. Ltd. was a genuine transaction. The assessee is, therefore, entitled to 100 per cent depreciation on these cylinders. As these have been used for less than 180 days in the accounting year, we direct to restrict the deduction for depreciation at 50 per cent of the normal depreciation. This ground of appeal is accordingly allowed. 15. Next ground relates to charge of interest under section 234B of the Act. As the ground of appeal is consequential in nature, we direct the Assessing Officer to recalculate interest under section 234B of the Act, if any, on the basis of income determined as per our order. 16. In the result, the appeal filed by the assessee is partly allowed.
-
2002 (6) TMI 332 - ITAT AMRISTAR
Search and seizure ... ... ... ... ..... ords that on what date the documents were delivered to the Revenue Department, if at all, there was a compliance of Rule 112D of the I.T. Rules, 1962. In our view, these facts are to be verified at the level of the CIT(A). In the absence of above particulars, we are unable to reach at the just conclusion of the matter and we, therefore, deem it proper to restore the matter to the file of the CIT(A) for fresh decision. It was also submitted by the learned Sr. D.R. that while allowing relief of Rs. 1,57,000 out of the addition of Rs. 3,14,000 the CIT(A) has not passed a speaking order and allowed relief without any basis. 8.2 Considering the above facts, we set-aside the order of the CIT(A) in toto and restore the matter to his file with the direction to decide all the grounds of appeals of both the parties afresh in accordance with law on merits after affording reasonable opportunity of being heard to both the parties. 9. For statistical purposes, both the appeals are allowed.
-
2002 (6) TMI 317 - CEGAT, CHENNAI
Classification ... ... ... ... ..... 2516.22 as well as 2516.12, he submitted with reference to ldquo merely cut by sawing or otherwise rdquo . This means, it need not be cut according to the specifications to a particular size as mentioned above. For that reason, this will not be covered under the above heading. Heading 68.07 covers ldquo all other articles of stone rdquo . Therefore, his submission is that goods in question will be covered only under this heading. We find enough force in the contention of the ld. DR that since the sand stone has not been merely cut, therefore, it will definitely fall under Heading 68.07. Ld. Commissioner has failed to consider this important aspect and he has not given his finding thereon. The charges incurred as pointed out above themselves clearly show that it is not a merely cut sand stone. Therefore, looking to the facts of the case, we are of the opinion that the duty demand has been correctly raised. Accordingly, the impugned order is set aside and the appeal is allowed.
-
2002 (6) TMI 316 - CEGAT, MUMBAI
Stay order - Modification of ... ... ... ... ..... Copy of the letter of registration dated 20-3-2002 is enclosed. Judgment of the Tribunal in the case of Treasure Tech Electronics Ltd. 2002 (140) E.L.T. 398 (Tribunal) 2001 (46) RLT 11 is relied upon. 2. emsp In this judgment, the Tribunal, in identical circumstances ordered modification of the earlier order and had waived pre-deposit already ordered. 3. emsp The facts being identical, this application is allowed.
-
2002 (6) TMI 315 - CEGAT, MUMBAI
... ... ... ... ..... ification has exempted such supplies of input from any payment of Central Excise duty. In such a case, there could be no allegation that there was a short-levy or evasion of duty on account of excess supply. If at all an allegation of violation of procedure could arise. We are, therefore, not able to find any basis for the demand of duty made under Section 11A of the Central Excise Act. That section of the Act relates to recovery of duty short-levied or short-paid. Since short-levy or short payment of duty itself has not taken place, there could be no recovery of duty. Further, it is well settled that penalty cannot survive in the absence of duty evasion. Therefore, penalty imposed on the appellant is also not maintainable. 5. emsp In view of the above, we hold that the entire proceedings against the assessee were misconceived and not maintainable in law. Consequently, the impugned order is set aside and the appeal allowed with consequential relief, if any, to the appellants.
-
2002 (6) TMI 314 - CEGAT, BANGALORE
Classifiaction ... ... ... ... ..... 4 of Rules of Interpretation. 3. emsp Since the issue involved herein has already been considered and concluded by the Supreme Court in the afore stated decision, we do not find any infirmity in the impugned order classifying the item under sub-heading 3925.10. The appellants rsquo Counsel submitted that the item was not made of ldquo Buildersware of Plastics rdquo but nothing on record to substantiate this claim and further more this plea was not taken before the authorities below. Accordingly the appellants fail on this issue of classification. 4. emsp In view of this classification, alternative prayer of the appellants is considered for claiming benefit of Modvat credit and compute duty demand on basis cum duty price. Since the benefit of Modvat credit as well as duty demand is to be worked out on basis cum duty price, this aspect may be looked into by the adjudicating authority and to pass an order accordingly. 5. emsp Thus, this appeal is disposed of in the above terms.
............
|