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Central Excise - Appellate Tribunal - Case Laws
Showing 62181 to 62200 of 64145 Records
More information of case laws are visible to the Subscriber of a package i.e:-
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1988 (2) TMI 280
Fine and penalty ... ... ... ... ..... ervations of the Gold Control Administrator in the Ministry rsquo s letter referred to above hereunder ldquo I think the views expressed by CCE, Madurai deserve careful consideration. We should be circumspect about taking a step so drastic as cancellation of a licence of a dealer for indulging in repeated infractions of the Law and for being convicted in prosecution proceedings launched under the Gold Control Act. If licences are cancelled/not renewed in terms of the instructions of 9th July, 1986 the punishment would be disproportionate to the offence, unless the judgment is exercised depending upon the merits of the case. rdquo Therefore, taking into consideration the facts and circumstances of this case, we are inclined to hold that for the non-accountal of the gold ornaments the extreme and drastic step of non-renewal of the licence is not called for. In this view of the matter we set aside the impugned order appealed against in regard to non-renewal and allow the appeal.
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1988 (2) TMI 269
Classification list ... ... ... ... ..... 6) E.L.T. 756 has held that approval of classification list and price list are formal decisions made under the Act and are crucial ones in the process of assessment of manufactured goods. 6. The Division Bench of the Madhya Pradesh High Court in the case of Madhumilan Syntex (P) Ltd. v. Union of India -1987 (32) E.L.T. 489 (M.P.) has held that ldquo In our opinion, though giving of a notice is not prescribed by any provision of the Act or the Rules, the principles of natural justice require that the person to be affected by any action of a statutory authority, should have opportunity to represent his case before such action is taken. rdquo 7. In the light of the above decisions, we are inclined to hold that the impugned order appealed against is not sustainable in law and we therefore set aside the impugned order and remit the matter to the original authority for reconsideration of the matter after affording the appellants an opportunity of being heard in accordance with law.
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1988 (2) TMI 267
Classification of goods ... ... ... ... ..... lating to the correctness of the classification is at large in a lis by way of an appeal before a competent appellate authority, the original order in regard to classification would get merged with the order of the appellate authority under the doctrine of merger and therefore the order of the appellate authority which has become final would come into operation on and from the date when the classification list was filed. In other words, it is the final order of Collector (Appeals) that correctly decides the question regarding classification and therefore, the erroneous order of the Assistant Collector wrongly classifying the product of the appellant which was set aside in appeal in a manner known to law cannot be given effect to when the same was superseded in appeal by an appellate order by a competent appellate authority. This position in law does not admit of any controversy. We, therefore, hold that there is no substance in the appeal and the same is accordingly rejected.
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1988 (2) TMI 266
stamps lost/unaccounted ... ... ... ... ..... stamps are lost/unaccounted, we are inclined to agree with the view that the ldquo full price rdquo which has to be paid back on demand by the proper officer under Rule 66 should be the effective rate applicable to that variety (colour) of stamps only. In other words ldquo full price rdquo should refer to the maximum duty which would be payable in the case of a manufacturer, who is authorised to use the Central Excise stamp of a particular colour. In coming to this view we also bear in mind that lost/unaccounted match excise stamps have potential for diversion and misuse. The above view is also in accord with the fact that under the match excise system, obtaining Central Excise stamps on credit is a special facility, and manufacturers availing of it have a correspondingly higher responsibility under Rule 66 Central Excise Rules in keeping the Central Excise stamps secure. In the result, we find a lot of force in the appeal filed by the Department which is accordingly allowed.
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1988 (2) TMI 250
Pre-deposit of duty and penalty ... ... ... ... ..... period March 1982 to February 1986 has been issued only on 31 -3-1987, after a delay of more than a year after the Department came to know of the manufacture of strips by petitioners. 5. Therefore, taking into consideration the relevant factors and attendant circumstances and without going into the merits of the issue and assuming for the purpose of argument that the goods in question are excisable, we are inclined to hold that there is force in the submissions of the learned Consultant for the petitioners that the charge of suppression is not borne out prima facie by the evidence on record taking this view prima facie in regard to the question relating to suppression, we direct the petitioner to make a pre-deposit of a sum of Rs. 25 lakhs (Rs. Twenty-five lakhs) on or before 30th March 1988 and report compliance, subject to which pre-deposit of the balance of duty and the entire penalty would stand dispensed with pending appeal. The appeal will be called on 30th March, 1988.
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1988 (2) TMI 248
Investment on plant and machinery ... ... ... ... ..... n of benefit under Notification 89/79 has been referred to by the adjudicating authority for de novo adjudication after taking into account our observation on capital investment on plant and machinery, we direct that the said authority will also re-examine alternatively the question of extension of benefit of notification 201 /79, after considering that the formality of declaration in terms of appendix to the said notification is hereby condoned. We condone this formality because this is merely a procedural formality and the appellants in the first instance were given a clarification by the Superintendent that the benefit of Notification 120/75, dated 30.4.75 would be applicable in respect of solvent cement cleared free of cost to DGS and D alongwtth PVC pipes and tubes. In view of this clarification by the Superintendent there was no occasion for them to claim the benefit, inter alia, of other Notification 201/79. 6. Accordingly, the appeal is disposed of in the above terms.
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1988 (2) TMI 246
... ...
... ... ..... the mined ore from the mining site to the riverside and from the riverside to the Marmagoa harbour fall within the description of goods intended for use in processing of ore for sale within the meaning of, Section 8(3)(b) and Rule 13. If any of these items of goods are purchased by the assessee as being intended for use as ldquo machinery, plant, equipment, tools, spare parts, stores, accessories, fuel or lubricants rdquo in carrying the mined ore from the mining site to the riverside and from the riverside to the Marmagoa harbour, they would qualify for inclusion in the certificate of registration. The decision related to a case of mining. Following the ratio of the decision and taking into consideration the use of the words ldquo brought in connection with the manufacture of articles rdquo used in the Notification we are of the view that the decision of the Collector (Appeals), Madras is in order and does not suffer from any infirmity. 5. We, therefore, dismiss the appeal.
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1988 (2) TMI 225
manufacturing process ... ... ... ... ..... lled were an integral and essential part of the manufacturing process leading to nylon and polyester yarn has not been satisfactorily rebutted or controverted by the Collector except to say, without any basis disclosed therefor, that these activities were not connected with the manufacturing activities. The counsel for the appellants had cited the Andhra Pradesh High Court rsquo s judgment in V.R. Industries Tea-Packing Unit (Duncans) v. Superintendent of Central Excise, Vijayawada, 1988 (33) E.L.T. 260 (A.P.). The issue involved in that case was whether the process of preparing packaged tea exigible to duty under Item No. 3(2) of the Central Excise Tariff Schedule could be considered as manufacture. The contention for the petitioner was that packing of loose tea could not be considered as manufacture. We have perused this judgment and we do not think that this judgment has relevance to the present case. 12. In the result, we set aside the impugned order and allow the appeal.
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1988 (2) TMI 224
Classification ... ... ... ... ..... ial relief to the appellants. 23. Order per K. Prakash Anand, Member (T) . - For the reasons given in the judgment itself, I see no reason to depart from my findings, on the issue in the present matter, recorded by me in the case of Gokal Chand Rattan Chand Woollen Mills v. Collector of Central Excise, Bombay (supra). 24. I, therefore, hold that the yarn in question in the present appeals is classifiable under Item 18(ii) CET as it stood at the relevant time and not under Item 18(1) CET. 25. I agree with brother Raghavachari that the demand for duty could be enforced only from the date of the Show Cause Notice. In other words, the demand in the instant case cannot be upheld. Appeals partly allowed. In view of the majority opinion, the yarn in question in the present appeals is classifiable under Item 18(ii) CET as it stood at the relevant time. However, the demand for duty cannot be upheld and is not enforceable. The appeals are, in the result, disposed of in the above terms.
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1988 (2) TMI 222
Refund claim time barred if filed after six months from the date of payment of duty ... ... ... ... ..... rial Corporation Ltd., Supra, this Tribunal after considering the various provisions of the Central Excises Act and the Rules made thereunder and also noticing the case law on the point had concluded that the period of six months as prescribed for claiming the refund is computable from the date of payment of duty and not from the completion of assessment on RT-12 returns. 10. On our careful consideration the case of Mettur Chemical and Industrial Corporation Ltd., Supra, applies on all fours to the instant case and supports the contention of the appellants. The case of K.L. Thirani was also discussed in that case but was distinguished. In our opinion the said decision does not require reconsideration. 11. In view of the decision rendered by this Tribunal in the case of Mettur Chemical and Industrial Corporation Ltd., (Supra), we allow the appeal, set aside the impugned order and restore the order of the Assistant Collector rejecting the claim of the respondent as time-barred.
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1988 (2) TMI 220
Classification ... ... ... ... ..... o them. On the arguments urged by Shri Sindhi, we do not think that the ratio of the decision should be held inapplicable to the present appeal even though it relates to a period after amendment of Tariff Item 15A on 28-2-1982. 16. In view of our finding above, it is not necessary to consider and record a finding on Smt. Chander rsquo s contention as to duty liability again on goods falling under the same item or sub-item and reliance for this argument on Tribunal decision in Guardian Plasticote Ltd rsquo s (supra) case. Following the Tribunal decision in National Organic Chemical Industries, we hold that master batches are classifiable under residuary Tariff Item 68 and not under Tariff Item 14I(l)(ii) as claimed by Revenue or Tariff Item 15A(1) claimed by appellants. We order accordingly. The appellants classification list shall be approved in the foregoing terms with consequential relief and adjustment as may be called for. The appeal is disposed of in the foregoing terms.
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1988 (2) TMI 219
Notified goods ... ... ... ... ..... . 1,37,650/- is imposed. In the case of Manohar Lal T. Punjabi, supra goods worth- Rs. 9,873/- were absolutely confiscated for violation of the provisions of Chapter IV-A by the adjudicating authority. On appeal this Tribunal modified the order of absolute confiscation by giving an option to the party to redeem the same on payment of the value of the goods that is to say, Rs. 9,873/-. It deserves to be mentioned here that it is only on account of intelligence report that the said violation was detected by the authorities concerned for which the appellants have no defence except the lame excuse of ignorance of the provisions of Chapter IV-A. More particularly when it is admitted to the appellant in the memorandum of appeal that the appellant is a company incorporated under Companies Act, 1956 and is engaged in manufacturing and exporting ready-made garments fabricated out of Indian as well as foreign fabrics. 6. In the result the appeal is dismissed being devoid of any merits.
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1988 (2) TMI 218
Cotton Fabrics - Fents and rags ... ... ... ... ..... lower authorities rsquo finding to the effect that ldquo the value of cotton fabrics will form a basis of valuation of fents and rags rdquo as mentioned in the order-in-appeal No. 85/ 81, dated 31-3-1981 of the Appellate Collector of Central Excise relied upon in the impugned order or the finding ldquo cotton fabrics per sq. mtr.1 has to be taken as the base for calculating the value of fents and rags rdquo in original authority rsquo s order are not valid. The value of fents and rags is to be determined in terms of Section 4 of the Act, and it is only to that value that the relevant rate of duty specified in Column (3) of the Table has to be applied. Value of the cotton fabrics cannot form .the basis of valuation of fents and rags. As stated earlier, valuation of cotton fabrics is relevant only for determining any one of the five categories of fents and rags into which such fents and rags have been divided in Sl. No. B of the Table. Appeal is disposed of in the above terms.
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1988 (2) TMI 217
Classification ... ... ... ... ..... s to their marketability, being goods or having resinous or plastic character to me appears to be not necessary. I would therefore not propose a remand as has been done by Brother Gulati for finding out the resinous or plasticity character of DVB beads for classifying them under 15A(1)(ii) as they stood at the material time. I would uphold its classification under Item 15A(1)(ii). 18. I agree with Brother Gulati on his observations as to demand against the appellants being permissible only under Section 11A of the Central Excises and Salt Act, 1944 and not on the strength of earlier Order-in-Appeal dated 23-2-1981 when Collector (Appeals) was dealing with the question of Ion Exchange and was not called upon to decide the classification of co-polymer beads. 19. In the result, I would uphold the demand up to a period of six months preceding the show cause notice but otherwise dismiss the appeal. Dated 2-2-1988 Sd/- (S.D. Jha) Vice-President (J) Sd/- (Harish Chander) Member (J)
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1988 (2) TMI 216
Masticated rubber not different from natural rubber ... ... ... ... ..... ut that is not the point. The point is whether, as a result of mastication, the raw material, namely, natural rubber undergoes such a change in its nature as to have resulted in a new product having a different name, character and use and known also differently in trade and commerce. On this point we have the benefit, as already noted, of the Kerala High Court rsquo s judgment directly on the point at issue. 6. In the circumstances, and respectfully following the Kerala High Court rsquo s judgment (supra), we hold that the process of mastication of natural rubber followed by the respondents did not amount to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act and that such masticated rubber was not excisable under the Central Excise Tariff Schedule. The Collector rsquo s contention to the contrary is rejected. 7. In view of above conclusion, it is not necessary for us to consider the aspect of limitation. 8. In the result, we dismiss the appeal.
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1988 (2) TMI 215
Valuation - Captive consumption ... ... ... ... ..... 2324/83-A that the margin of profit should be added on the goods manufactured and captively consumed by the appellant and not on the end product. Accordingly, we set aside the impugned order and remand the matter to the Assistant Collector to recalculate the margin of profit on the basis of computation as to, the manufacturing cost filed by the Chartered Accountant in accordance with accountancy principles and add margin of profit on the goods captively consumed viz. acetylene gas and not on the end product while re-adjudicating the Assistant Collector shall not be bound by anything done or anything ordered by him or by the Appellate Collector/Collector (Appeals) in the past in these proceedings. In this matter too, we shall appreciate if the readjudication is done within six months from the date of the receipt of this order. In the result, the above captioned appeals are allowed by way of remand and revenue authorities are directed to give consequential effect to this order.
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1988 (2) TMI 214
Medicaments - Vicks VapoRub and Vicks Inhaler ... ... ... ... ..... ssary extracts from the authoritative books on Ayurveda to show that all the ingredients of this product are mentioned in thos books, but the Collector has not considered them at all. This being the position, we remand this matter to the Assistant Collector of Central Excise, Hyderabad, who should examine whether in the common parlance Vicks Inhaler is known as an Ayurvedic medicine and whether all the ingredients of this product are mentioned in the authoritative book(s) on Ayurvedic medicines. For this purpose, the Assistant Collector should allow the appellants and also the Department to adduce necessary evidence and he should also give the opportunity of personal hearing to the appellants before taking de-novo decision. 14. In the light of the foregoing discussions, the impugned order is set aside and the matter is remanded to Assistant Collector for de-novo examination. He should complete the de-novo proceedings within three months from the date of receipt of this order.
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1988 (2) TMI 213
Phenol formaldehyde moulding powder and Urea formaldehyde moulding powder ... ... ... ... ..... s on the limitation point only, it was necessary for them to substantiate the ground of their appeal by producing necessary documents. They have not done so, nor have they produced a copy of the show cause notice with its annexure at the time of hearing before us. In the circumstances, we are not in a position to examine the grounds of their appeal. Since we remand the matter to the Collector of Central Excise (Appeals), Bombay, he should examine this point as well and give a finding after giving necessary opportunity to both the parties to substantiate their respective claims. 8. In view of the above discussions, we set aside the impugned order and remand the matters to the Collector of Central Excise (Appeals), Bombay for de-novo examination of the case in the light of our above observations and after giving necessary opportunity of personal hearing to the parties. De-novo proceedings should be completed within a period of four months from the date of receipt of this order.
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1988 (2) TMI 212
Laminated cotton fabrics, laminated man made fabrics and laminated paper ... ... ... ... ..... e would be justified in invoking 5-year time limit against the appellants in raising demand of duty. 16. As for penalty, imposition of penalty against the appellants would not have been justified if the appellants had disclosed full facts and claimed that in view of the Hon rsquo ble Allahabad High Court decision, value of clearances of laminated cotton fabrics and laminated man made fabrics were not includible in the value of clearances. The appellants, however, did not disclose full facts at the proper stage. Considering all this imposition of penalty against the appellants would be justified but the amount of rupees one lakh appears excessive. It should, in our view, be reduced to Rs. 50,000/- (fifty thousand). As, however, we have found in favour of the appellants on Point No.l - show cause notice and the order confirming the same were in violation of the law laid down by the Hon rsquo ble Allahabad High Court, we set aside the impugned order in toto and allow the appeal.
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1988 (2) TMI 210
Set-off of duty ... ... ... ... ..... language used in the pre-amended notification, the graphite rods/moulds were used in the manufacture of other dutiable goods, rdquo It is not disputed that the electrodes in question participate directly in the manufacturing process as a part of the Electrolytic cell and over a period are consumed in the manufacturing process. No doubt that electrodes do not enter in the spectrum of manufacture as raw materials or participate in the production process as ingredients for the end product but these participate in the reaction which leads to the production of the intended end product namely the Caustic Soda. In view of the nature of the goods and their nexus with the production process following, the ratio of the earlier decisions of the Tribunal and the observations of Supreme Court in the judgment cited, we hold that the Collector (Appeals) was right in allowing the respondents rsquo appeal for the benefit of Notification 201/79. We, therefore, reject the appeal of the Revenue.
............
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