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Case Laws
Showing 61 to 80 of 288 Records
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1990 (12) TMI 256 - CEGAT, NEW DELHI
Paper and paper board ... ... ... ... ..... e of origin of the goods is precisely the same as furnished on the reverse of the invoice. We have heard both sides. 4. It appears that the Tribunal in its order No. 1188 to 1199/90-C dated 30-10-1990 in the case of C.C. Bombay v. M/s. Kamal Traders 1991 (52) E.L.T. 43 (Tri.) has accepted lsquo both side coated white card board rsquo to be eligible for exemption under Serial No. 98 of Notification No. 341-Cus., dated 2-8-1976 on the ground that cardboard is a generic term applicable to all types of paper boards. In this view of the matter, the goods are entitled to be exempted under the aforesaid notification provided the certificates of origin are in the prescribed form. We, therefore, allow the appeals with the direction that the Assistant Collector of Customs will give consequential relief after satisfying himself that the certificates of origin given in the form of rubber stamp on the reverse of the invoice comply with the form prescribed under the aforesaid notification.
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1990 (12) TMI 255 - CEGAT, NEW DELHI
Demand - Show cause notice ... ... ... ... ..... Shri M. Chandrasekharan is answered. 10. Accordingly, we set aside the impugned order and restore the Assistant Collector rsquo s orders to the extent they cover demands made on the respondents following issue of show cause notice and adjudication proceedings. 11. However, it appears that certain demands were raised on the respondents on the assessment RT 12 returns without issue of show cause notices. The Collector rsquo s Order-in-Appeal No. 329/80 (pages 51-52 of the paperbook) deals with these demands. As the Counsel for the respondents has rightly stated demands made on RT 12 returns without issue of show cause notice and following adjudication proceedings are not valid as has been held by the Supreme Court in Collector of Central Excise, Baroda v. Kosan Metal Products Ltd., 1988 (38) E.L.T. 573 (S.C). The demands made on RT 12 returns without issue of show cause notice cannot, therefore, be sustained and are set aside. 12. The appeals are disposed of in the above terms.
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1990 (12) TMI 254 - BOMBAY HIGH COURT
Show Cause Notice - Sufficient time to be granted for reply thereto ... ... ... ... ..... in the relevant department of the respondents. 2. Mr. Bulchandani, learned counsel for the respondents, has, very properly, stated that the Court should give to the petitioners such time as, in the circumstances, it may deem fit. He has also very properly, stated that he had no instructions in regard to the allegation that the extension of one month had been given by a clerk. 3. To reply to 93 notices covering about as many vessels which had touched Bombay over a period of the last 8 years would certainly require the petitioners to carry out a fair amount of investigation into records. It is, therefore, appropriate to grant them six months from today to reply to the 93 show-cause notices listed in Ex. A to the petition. The respondents shall consider the replies and then pass speaking orders, having regard also to the law, which includes this Court rsquo s judgments in regard to shortlanding founded only on outturn reports of the Bombay Port Trust. Rule absolute accordingly.
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1990 (12) TMI 253 - CEGAT, MADRAS
Modvat credit ... ... ... ... ..... or operation of the tool to produce flame of high temperature. MODVAT Credit, even by way of explanation to Rule 57A cannot be denied because of the fact that the input happens to be a consumable, so long as it is used in or in relation to the manufacture of the final product. In our view, acetylene gas can be construed to be an input required for producing flame of high temperature, which is used in or in relation to the manufacture of the final product. We are, therefore, of the view that MODVAT Credit is required to be extended in respect of Acetylene gas . 6. In view of above, we find no reason to depart from the above decisions and therefore hold that the appellants rsquo plea is maintainable in law. We however, observe that MODVAT Credit can be given only in respect of that quantity of Oxygen and Acetylene used in or in relation to the manufacture of specified product and not for other uses in the appellant rsquo s factory. The appeal is thus allowed in the above terms.
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1990 (12) TMI 252 - CEGAT, NEW DELHI
Pholcodine B.P. ... ... ... ... ..... the issue was not properly put forward at the earlier stage of the proceedings. He is completely in error when he says that he had no option but to reject the appeals. There was the option (indeed the duty) to dispose of the appeals on their merits either in the light of the Tribunal rsquo s order or, if the facts were distinguishable, on the basis of his own independent judgment. In the case of Bochringer Knoll Ltd. (supra), the issue was whether lsquo Dihydrocodeinone Hydrochloride rsquo was liable to be charged with additional duty of customs. As in that case, there is no dispute in the present case also that the imported substance is a narcotic drug. Nor is there any dispute that the imported substance is a preparation. Applying the previous decision, we hold that in the present instance also, the product was not liable to be charged with additional duty of customs. 4. The impugned order is set aside and the appeals are allowed with consequential relief to the appellants.
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1990 (12) TMI 251 - CEGAT, MADRAS
Demand - Limitation ... ... ... ... ..... r the particulars were furnished by the appellants in regard to the information regarding clearances made by the assessees. The addendum therefore was in the nature of only communicating the quantum of duty payable for the period from 1-4-1985 to 30-11-1985 when the reasons for demanding duty had already been communicated. The addendum therefore cannot be taken to be a fresh notice. In this view of the matter we hold that the addendum is not hit by the amended provisions of Section 11A and the demand raised by the learned lower authority is maintainable in law. Penalty levied in the facts and circumstances of the case under Rule 9(2) is not excessive and warrants no further reduction. However, taking into account the quantum of duty, we hold that ends of justice would be served if the quantum of penalty levied under Rule 173Q is reduced to Rs. 25,000/- (Rupees Twenty-five thousand) and we order accordingly. Except for the above modification, the appeal is otherwise dismissed.
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1990 (12) TMI 250 - CEGAT, NEW DELHI
Reference to High Court ... ... ... ... ..... nt arise out of the order passed by the Tribunal when it was never urged by the applicant at the time of hearing of the appeal on merits, nor it was considered by the Tribunal? (b) If so, can the Tribunal in exercise of powers under Section 129-D(4) of the Customs Act impose penalty in the first instance or it is competent only to determine the points referred to it in the Order passed by the Board under sub-section (1) of Section 129D? The third Member of the Tribunal, on the difference of opinion being referred to him, concurred with the opinion of the Technical Member the Tribunal has, therefore, accepted the reference application on the two questions mentioned above. It is prayed that the Hon rsquo ble High Court may take into consideration the material on record and determine the issues as required under Section 130D of the Customs Act, 1962. A list of documents required for the decision of the reference along with copies of the said documents in three sets are enclosed.
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1990 (12) TMI 249 - BEFORE THE COLLECTOR OF CENTRAL EXCISE & CUSTOMS (
Refund - Initial weighment of melting scrap only approximate based on a draught survey ... ... ... ... ..... rities have accepted surveyor rsquo s report. In the absence of actual weighing facility at Bhavnagar port, there is no option but to accept the actual weighment carried out subsequently by independent surveyor. 11. It is pertinent to point out here that, this problem would not have arisen, if a weigh-bridge was available at Bhavnagar Port. 12. In view of the foregoing, and the fact that the Assistant Collector of Customs, Bhavnagar vide his letter dated 23-9-1983 referred to above, had clearly stated that the physical weighment of the goods actually cleared, would be accepted for the purpose of cancellation of End Use Bonds, the appellants are responsible to account for only the quantity of imported melting scrap, actually received by them and not for the manifested quantity based on approximation. 13. Under the facts and circumstances of the case, the three impugned orders, rejecting the refund claims of the appellants are set aside. 14. Thus, the three appeals are allowed.
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1990 (12) TMI 248 - MADRAS HIGH COURT
Stay/Pre-deposit ... ... ... ... ..... sing with the deposit of the penalty amount. The fact that the appeal had been entertained by assigning a specified number is not by itself sufficient to indicate even by way of implication that the deposit of the penalty amount had been dispensed with and the appeal had been taken on file and if at all, in the circumstances it would indicate that a number had been assigned to the appeal for the purpose of conveniently referring the same in future correspondence. 13. In the absence of any order dispensing with the deposit of the penalty amount by the Board, the contravention amounting to an offence under Section 56 of the FERA gets fruitioned by the elapse of forty five days from the date of receipt of the adjudication order, which in fact happened in this case, as already adverted to, on 11-11-1986. In this view of the matter, the petitioner has to undergo the ordeal of trial before the Court below. 14. The petition, as such, deserves to be dismissed and is hereby dismissed.
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1990 (12) TMI 247 - CEGAT, CALCUTTA
Modvat Credit ... ... ... ... ..... -Appeal. He stressed the point that the inputs in question were merely used to clean the raw material and were not present in final product and to reduce the specific gravity of the inks and paints. He, therefore, opposed the appeal and supported the Order-in-Appeal. 4. I have considered the submissions. There is no requirement that the inputs used should be present in the final product in order to qualify for modvat benefit. As long as they are used in or in relation to the manufacture of the final products and are not specifically excluded from the scope of the benefit like machines, machinery, appliance etc. in the explanation clause in Rule 57A or by the exclusion in Notification 177/86, dated 1-3-1986, modvat credit has to be allowed. The cases cited by the learned Counsel definitely support their case as pointed out above. In the circumstances, the appeal is allowed. The appellants would be entitled to consequential reliefs. 5. The order was announced in the Open Court.
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1990 (12) TMI 246 - CEGAT, NEW DELHI
Redemption fine ... ... ... ... ..... ds from their factory. The learned Advocate has brought to our notice one judgment of Karnataka High Court reported in AIR 1978 Karnataka 83 (M. Nagaraj and Another v. The Collector of Customs and Central Excise, Bangalore). In the said case the Hon rsquo ble High Court held that action of the authorities in non-returning the car after payment of redemption fine was unjust and illegal. The learned Departmental Representative has not cited before us any contrary decision. 4. We have considered the arguments of both sides on the Misc. application. After the Tribunal dispensed with the deposit of duty and penalty and stayed the recovery thereof till the disposal of the appeal and after the applicants deposited the redemption fine, the Department could not withhold the clearance of the consignment. This view is supported by the judgment of the Karnataka High Court cited before us by the learned Advocate. The Department, is, therefore, directed to allow the clearance of the goods.
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1990 (12) TMI 245 - CEGAT, CALCUTTA
... ...
... ... ..... duty. The only disability the respondent suffered for such a failure was that they had to clear the goods on payment of duty. There is nothing in the notification to warrant the conclusion that once the notification was not applied at the time of the clearance of the goods, the same became debarred once for all. Use by the ONGC or Oil India Ltd. if established by valid evidence would take care of the requirements of the notification. Though the goods were initially supplied by the respondents to M/s. Ganson, the same had been supplied by the latter to M/s. Oil India Ltd. If the same could be established by valid documentary evidence and if after supply to them they had been actually used in the manner required under the exemption notification, there should be no objection to deny the benefit available under the said Notification. In that view of the matter I see no reason to interfere with the findings of the Collector (Appeals). In the circumstances, the appeal is dismissed.
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1990 (12) TMI 244 - CEGAT, MADRAS
MODVAT Credit ... ... ... ... ..... uty payments etc. was available, the benefit of the MODVAT Scheme cannot be denied to the appellants. Any other interpretation would only lead to incongruous situation where it may so happen that the goods which were manufactured even in the previous year and had not yet been cleared from the manufacturer rsquo s factory or were in the stream of the market for being brought to the factory for manufacturing the end-product in respect of which MODVAT credit was available, the same would on receipt even after filing of declaration for the benefit of the MODVAT credit could be taken into account and the goods which were received much earlier and lying in stock with the appellants would not get the benefit rdquo . 6. This decision has been followed in the subsequent decisions of this Bench and we find no reason to depart from the ratio of the decisions and we hold that the findings of the Collector (Appeals) is maintainable in law. We, therefore, dismiss the appeal of the Revenue.
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1990 (12) TMI 243 - CEGAT, MADRAS
MODVAT Credit ... ... ... ... ..... equipment, tools, stores, spare parts, accessories, fuel or lubricants in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power rdquo . In view of the wide amplitude of the words ldquo in or in relation rdquo to the manufacture of specified finished product under Rule 57A, it can be said in the light of the judgment of the Hon rsquo ble Supreme Court that Aluminium sheets are used in relation to the manufacture of the goods which specified products covered by notification issued under Rule 57A of the Central Excise Rules. This Tribunal in the case of Graphite Anodes has also held that MODVAT Credit is admissible for the same inputs . 5. We observe that the Government of India also had at times opined that Electrodes will be eligible for MODVAT Credit. In view of above, we find no reason to depart from the above decisions and upheld the lower authority rsquo s order and we dismiss the appeal.
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1990 (12) TMI 242 - CEGAT, MADRAS
MODVAT Credit ... ... ... ... ..... oduct is modified to reach conclusion that the polythene bags are not intermediate products in the course of manufacture of detergent powder. The question whether such polythene bags are produced in the factory of the appellants or their job workers is irrelevant and to this extent the lower authorities erred in placing reliance on Rule 57D(2) proviso. But the decision of the Collector (Appeals) that the polythene bags are not intermediate products in the manufacture of the final product of the appellants deserves to be upheld for the reason outlined by us rdquo . 6. In view of above, following the ratio of the above decisions, we hold that the kraft paper which is used for the manufacture of printed cartons cannot be considered as input for manufacture of finished product namely Chocolate but only as an input for the manufacture of printed cartons which cannot be treated as intermediate product in the manufacture of Chocolates. The plea of the Revenue is, therefore, allowed.
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1990 (12) TMI 241 - CEGAT, MADRAS
MODVAT Credit ... ... ... ... ..... anufacture of the final products and declaration giving broad descriptions/chapters have been filed as required under Rule 57G, then the credit should not be disallowed . 5. It is thus seen that even according to the Departmental instructions so long as the description and the sub-heading for the inputs as also the final product is there, the benefit of MODVAT Credit can be allowed if it is established that the inputs received have been used in the manufacture of the final product. It is not the case of the Revenue that the inputs in question have not been used in the manufacture of the final product. In our view, the description ldquo Molybdenum rdquo given in the declaration with chapter heading by the Respondent is adequate enough for the purpose of compliance with the requirement of Rule 57A read with Rule 57(G). In this view of the matter, we, therefore, hold that the Collector (Appeal) rsquo s order is maintainable in law and the appeal filed by the Revenue is rejected.
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1990 (12) TMI 240 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... d it is neither for adorning the body nor for clothing or for protection of the body. With reference to the Party rsquo s argument that they are made up articles it may be stated that under Note 5 of Section XI the made up articles are described as those other than square or rectangular. In the instant case the sanitary napkins are in rectangular form. They cannot be regarded as made up articles apart from the fact that they are not apparels rdquo . One is inclined to agree that by its very nature, characteristics and use the product sanitary napkin cannot be considered as an article of appeal as of garment or clothing for being classified under Chapter 62, Central Excise Tariff Act, 1985. In the result, the goods, namely, sanitary napkins, have been correctly classified under sub-heading 4818.00 Central Excise Tariff Act, 1985, and in this view of the matter, there is no need to interfere with the order passed by the lower authorities, and the appeal is, therefore, rejected.
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1990 (12) TMI 239 - CEGAT, BOMBAY
Refund - Limitation ... ... ... ... ..... t for computing the time limit beyond a period of six months from the date of payment of duty. We also observe that they should have been in possession of the ad hoc exemption order, when the goods arrived. If there had been a delay, they could have availed the facility of warehousing the goods, in which case they could clear the goods at the lower rate as per the exemption order because the rate of duty applicable would be the rate prevalent on the date of clearance from the warehouse. This alternative was available before them. We also observe that the ad hoc exemption order does not give retrospective effect covering the imports already cleared on payment of duty. Notwithstanding this, if they have paid the duty and seeks for refund of the same, that can be done only within the purview of the Section 27 of the Customs Act, which admittedly has not been done. In the circumstances, we find no reason to interfere with the order passed by the Collector. The appeal is rejected.
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1990 (12) TMI 238 - CEGAT , MADRAS
MODVAT credit ... ... ... ... ..... d for stirring of the molten metal and if stirring is held to be a process in or in relation to the manufacture of final product, then the rod by virtue of its being a piece of equipment will stand precluded from the scope of the MODVAT scheme. The term ldquo process rdquo in the Concise Oxford Dictionary has been defined as ldquo course of action, proceeding, esp. series of operations in manufacture printing, photography, etc. rdquo In this context it has to be held that stirring is a process undertaken during the manufacture of castings at a intermediate stage. We, therefore, have to hold notwithstanding the fact that the carbon rod also gets partly consumed while stirring, the same stands precluded from the scope of the MODVAT Scheme for the purpose of availing the input duty MODVAT credit. We, therefore, set aside the order of the learned Collector (Appeals) so far as this item is concerned and allow the appeal of the Revenue. The appeal is disposed of in the above terms.
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1990 (12) TMI 237 - CEGAT, MADRAS
MODVAT credit - Deemed credit ... ... ... ... ..... in terms of the amending directions under Rule 57G(2) issued later. It is pertinent to mention that out of the lot which was brought in by the respondents part had already been utilised in the manufacture of the finished product and credit in respect of that has not been asked to be reversed as the respondents have been directed to reverse the MODVAT credit only in respect of that portion of the lot of the inputs which were lying in stock as on 2-11-1987 when the amending instructions are issued. We may mention that in the enacted scheme of the MODVAT once the credit in respect of the specified inputs has been taken and there is no dispute in regard to the use of the inputs for the specified finished products, the credit, in our view, cannot be reversed even when a particular input may be deleted from the specified categories of the inputs under Rule 57A. In the above view of the matter, therefore, we hold that there is no merit in the appeal and accordingly dismiss the same.
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