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Central Excise - Case Laws
Showing 72761 to 72780 of 80284 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote and Decision etc.
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1994 (1) TMI 98
Exemption Notification No. 137/81-C.E. - Vires of - Matches ... ... ... ... ..... petitioners to contend that in according exemption, the Govt. of India must have regard to certain or one of the many aspects pertaining to the manufacture of matches. So long as it cannot be stated that the aspects taken into account by the Government were wholly irrelevant or extraneous or alien to the purpose or object of granting exemption itself, it is not for the petitioners to dictate to the State of the need for its priorities in the matter of grant of a concession and in such circumstances, normally, this Court will hesistate to intervene or interfere to impose itself or its views of the priorities or relevant aspects or circumstances. The decision in The Union of India v. Rizwan International (1993 (I) M.L.J., 569) also has no application to the peculiar problem that is now under consideration before us. 37.For the foregoing reasons, we see no merit in the writ petitions and accordingly, we dismiss all the writ petitions. However, there wil be no order as to costs.
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1994 (1) TMI 97
Stay/Dispensation of pre-deposit ... ... ... ... ..... ngwith a certified copy of the order passed by this Court within 2 weeks from the date of issuance of a certified copy of this order and the tribunal will consider these three points and will pass a speaking order in the light of the submission made on these three points at the instance of the petitioner and will pass appropriate order, after affording opportunity to the petitioner, within a period of 4 weeks from the date of filing of the representation alongwith a certified copy of this order. In view of the direction issued by us, directing the tribunal to re-consider the matter on the three counts, referred to above, it is not necessary to quash the order of the tribunal as the equity between the parties will be adjusted if the decision is given by the tribunal on three grounds mentioned above. 8. With the aforesaid direction the writ petition is disposed of finally. Let a certified copy of this order be issued to the counsel on payment of usual charges within three days.
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1994 (1) TMI 95
Appellate Tribunal ... ... ... ... ..... eard by a Special Bench constituted by the President. 6. But, in this case, it is clear on going through the records that the question that has to be decided is, whether the petitioner has supplied levy sugar at the disposal of the Government or not. If the answer to the question is in the affirmative, the petitioner is entitled to concessional rate of levy of excise duty. Otherwise, the petitioner is liable to pay at the full rate. The question whether the petitioner has placed at the disposal of the Government the levy sugar depends only upon the facts and it does not depend upon the interpretation of the notification. Therefore, the objection raised by the learned counsel for the Revenue is not sustainable. 7. Accordingly, the writ petition is allowed. There will be no order as to costs. The Customs, Excise and Gold (Control) Appellate Tribunal at Madras will dispose of the appeal filed by the petitioner within three months from the date of receipt of a copy of this Order.
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1994 (1) TMI 94
Ayurvedic Medicament ... ... ... ... ..... the manner stated in the petition with the named ingredients is a medicament which is exclusively Ayurvedic notwithstanding the presence of the preservatives being allopathic ingredients mentioned above. It is further declared that they are entitled to the absolute exemption of excise duty in regard to Kafbin under Notification No. 32/89 mentioned above. The order of the Assistant Collector mentioned above is quashed and there shall be a writ of certiorari absolute issued in that regard. The respondents shall hereafter permit the petitioner to clear their entire consignments of Kafbin from their factory without let or hindrance and without any imposition of any excise duty until of course the time, if ever, the exemption is withdrawn, or the petitioner happens to change the constituents of Kafbin so as to render it non-Ayurvedic. 44.Rule be drawn up expeditiously. 45.All parties and all others concerned to act on a signed copy of this dictated order on the usual undertaking.
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1994 (1) TMI 92
... ...
... ... ..... submitted by the learned counsel that the period for limita- tion prescribed for filing the appeal has elapsed in the meantime. We therefore direct that in case the appeal is filed by the petitioner within two weeks from today, the appeal shall not be dismissed as time-barred and the pendency of the proceedings in the High Court as well as in this Court be treated sufficient cause for condoning the delay. Subject to these observations, the S.L.Ps are dismissed. Copy of this order be given to the petitioner by tomorrow.
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1994 (1) TMI 90
Modvat - Demand - Limitation ... ... ... ... ..... 7-I of the Rules cannot be substantiated. Certain decisions have been cited with regard to the plea of limitation and I do not propose to refer those decisions because the factual basis for the plea of limitation, does not exist. The only argument advanced on behalf of the petitioners, is that there was no question of any provisional assessment and the respondents having accepted the claim for credit cannot now turn round and say that it was only a provisional assessment. This argument cannot be accepted because the petitioners have taken credit on inputs which are not supported by the duty paying documents and also without waiting for the permission of the Assistant Collector to be granted under Rule 57H. In this view of the matter neither Rule 57-I nor Section 11 A will come to the aid of the petitioners. 11. For all the above reasons, no relief can be granted in any of the writ petitions and all the writ petitions are dismissed. However, there will be no order as to costs.
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1994 (1) TMI 89
Tobacco - Maintenance of accounts ... ... ... ... ..... to the independent workers and collect the finished goods. The respondents were not agreeable to this method of supply of raw materials since the quantity of beedies manufactured could not be properly assessed. After service of notice in the writ petition, the Collector of Central Excise, Madurai, has now agreed as follows - The matter has been examined. As regards having collecting centres, the same can be allowed provided such centres are registered and necessary records maintained as required under Central Excise Law. Both the parties agree that the above statement of the Collector can be recorded and the respondents directed to permit the contractors to supply the raw materials to the respective home workers and maintain the records as suggested by the Collector. The writ petition is accordingly ordered by recording the statement of the Collector of Central Excise, Madurai. No further orders are necessary in this writ petition. There will however, be no order as to costs.
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1994 (1) TMI 88
The purpose of setting up this High Power Committee was to ensure that as far as possible, the controversies between a Ministry and a Ministry of the Government of India, a Ministry and a Public Sector Undertaking of the Government of India and between Public Sector Undertakings themselves are resolved by recourse to the High Power Committee and that time consuming and expensive litigation is avoided. Wherever appeals, petitions etc. are filed without the clearance of the High Power Committee, so as to save limitation, the appellant or the petitioner as the case may be, shall within a month from such filing, refer the matter to the High Power Committee with prior notice to the Designated Authority in Cabinet Secretariat of Government of India authorised to receive notices in that behalf.
The High Power Committee shall submit a half yearly report--- instead of quarterly report as earlier indicated---to this Court as to the number of matters referred to it and the manner in which they were dealt with and disposed of
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1994 (1) TMI 86
Whether the respondent's product, "Handyplast", is a `patent or proprietary medicine' within the meaning of T.I. 14E of the First Schedule to the Central Excise Act as it obtained at the relevant time/
Held that:- Even though we are not satisfied with the reasoning of the High Court, we are of the opinion that no interference is called for in the particular facts and circumstances of the case. The relevant facts relating to the dispute concerned herein have been stated in the opening paragraphs of the Judgment of the High Court, which establish that the proviso to Section 11A may not be attracted to this case. The High Court has traced the course of this litigation and the inordinate delays in deciding the matter. The Respondent has been paying duty all the while under T.I. 68 till the Central Excise Tariff Act, 1985 came into force. The difference of duty is very small. Having regard to all the above facts, we do not think this is a fit case for interfering under Article 136 of the Constitution. Appeal dismissed.
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1994 (1) TMI 85
Whether the mixed fertilisers manufactured and sold by the appellant under the trade-name, Vijay (N.P.K. 17-17-17) is entitled to the benefit of the said Notification No. 25/70
Held that:- It is not for us to say whether the mixture of fertilisers concerned in Coromandal Fertilisers is similar to the mixture manufactured by the appellant. It is sufficient to say that the mixture manufactured by the appellant does not satisfy all the conditions prescribed by the relevant Notification and that unless all the conditions are satisfied, the benefit does not flow. It was also admitted before us by the learned counsel for the appellant that the Explanation appended to the exemption Notification is not relevant herein. Appeals dismissed.
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1993 (12) TMI 212
Value of clearances - Clubbing of ... ... ... ... ..... cturers and it does not seem to refer to production in different independent factories or units by different manufacturers. 28. emsp Further, there is no provision in the entire notification which would come in the way of extending exemption to goods of a particular brand being manufactured by one or more manufacturers by mutual consent (or otherwise) for that matter. In fact units/factories/firms which are independent legal entities and were in fact really distinct are different assessees in their own right entitled to such benefits as the law may provide to each one of them. 29. emsp In view of the above discussions I agree with the views of Hon rsquo ble Member (T). 30. emsp The file may be returned to the original Bench for passing the final order. Sd/- (S.K. Bhatnagar) Vice-President Dated 9-12-1993 MAJORITY ORDER In view of the majority opinion, the appeals are allowed. Sd/- (K.S. Venkataramani) Member (T) Dated 17-12-1993 Sd/- (S.L. Peeran) Member (J) Dated 17-12-1993
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1993 (12) TMI 211
Classification ... ... ... ... ..... te submits that this issue is already covered by Tribunal rsquo s judgment in the appellant rsquo s own case vide its order Nos. E/47 to 50/92-B1, dt. 4-2-1992 as also judgment in other cases, for example, - (i) Order No. E/7/93-B1, dt. 31-12-1992 (ii) Order Nos. E/271 to 275/92-B1, dt. 4-12-1992. Ld. JDR, Sh. K.K. Dutta for the Revenue concedes the aforesaid position. 2. emsp Following the ratio of earlier judgments of the Tribunal as aforesaid, we allow the present appeal.
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1993 (12) TMI 167
Adjudication - Remand - New Plea ... ... ... ... ..... is a case for levy of duty on electric generating set under Heading 85.02 because of assembly on behalf of the applicants. We are not in agreement with the contention of the applicants that the goods are immovable property and therefore, not liable to any duty. However, ld. Advocate rsquo s contention regarding availability of Modvat credit and non-addition of margin of profit in the circumstances above needs to be re-examined by the lower authorities. Therefore, the applicants are directed to pre-deposit an amount of Rs. 2,32,955.29 within a period of 4 weeks from today. On compliance with the aforesaid direction to the satisfaction of the adjudicating authority, the matter is remanded to the said authority for re-examination of the two new points urged by the applicants, as referred to above. He would quantify the demand of duty after hearing the applicants, in accordance with the principles of natural justice. 4. emsp Stay petition and appeal is disposed of in above terms.
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1993 (12) TMI 158
Calcium Carbide - Valuation of inputs ... ... ... ... ..... acture of the appellants rsquo factory. But there is no controversy that what was removed from the appellants rsquo factory were not the goods as these were brought in i.e. Calcium Carbide filled in the drums but only empty drums. The empty drums, therefore, cleared from the appellants rsquo factory cannot be taken to be goods cleared as such in terms of Rule 57F(2) from the appellants rsquo factory. However, we observe that the Calcium Carbide drums for the purpose of taking the Calcium Carbide into use had to be opened and the remaining empty drums can be taken to be scrap which arose in the preparatory stages of the manufacturing process. In that view of the matter we hold that the drums can be considered as scrap in terms of Rule 57F(4) and duty on the same can be demanded under the Tariff heading and the rate applicable to the scrap as such i.e. the rate applicable to the drums as such in the form these are cleared. The appeal is therefore disposed of in the above terms.
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1993 (12) TMI 157
Modvat - Argon gas ... ... ... ... ..... ty and obviously without providing the inert atmosphere the work pieces would not acquire the necessary properties as pleaded by the appellant. In view of this we hold that the benefit of MODVAT credit in respect of Argon gas has to be allowed. 5. emsp In regard to the use of Freon T-DA 35-X, it is clearly set out in the literature that it is used as a drying agent and for taking away the moisture from the surfaces of the work pieces before the same can be put in the market stream. We observe the appellant is manufacturing high quality tools and any moisture on these may ultimately result in some damage to the pieces. In as much as the drying has to be done before the finished product is put in the market stream the use of the item in question, therefore, has to be taken to be in or in relation to the manufacture of the finished product. In view of the above we hold that the appellant rsquo s plea has to be allowed with consequential relief. The appeal is, therefore, allowed.
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1993 (12) TMI 156
Modvat - Magnesite Bricks, Magnesite Powder, Ramming Mass ... ... ... ... ..... ised as a protective refractory and not as a raw material, consumable or such item which could be deemed to be directly utilised in the manufacture of finished product, viz., Ferro Alloys. As explained by the party, during the process of manufacture these materials which will be used as a protective refractory gets consumed over a period of time with the result a part of the compounds contained in them gets transferred into the finished product. But, the fact remains that these are used as a protective refractory only, and the consumption of these items in due course is only incidental to the process of manufacture and hence the usage of these items in the manufacture of Ferro Chrome does not make them a part of the raw materials and therefore, the party is not eligible to take credit on these goods. rdquo The ruling of the Calcutta High Court is distinguishable on facts in regard to the nature and use of the input. Appeals E/154/1991 and E/224/1991 are, therefore, dismissed.
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1993 (12) TMI 155
Demand of duty ... ... ... ... ..... ion of the duty amount has to be done by the person adjudicating the case after receiving the representation and cannot be left to the Investigating officer. Though in this case certain guidelines have been given for determining the duty amount, the statutory function of final determination of the duty amount has not been done. It was however open to the Collector, to allow certain deductions from the amount of duty already specified in the show cause notice but here the order indicates that the final quantificatin of duty would have to be determined, has been left in the hands of the Investigating officer and he seeks to confirm this in advance. In this view of the matter, on this short ground, we set aside the order, but remand the case back to the Collector for final determination of the duty payable by the appellant and pass orders in confirmity with the provisions of law. The appeal is allowed by way of remand and hence the stay application was not separately considered.
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1993 (12) TMI 154
Refund claim - Limitation - Relevant date ... ... ... ... ..... ench appeal have held that the period commences from the date of payment of duty reversing their earlier decision that the limitation will start from the end of the financial year - vide 1983 (14) E.L.T. 2156. However, the Bombay High Court in the case of Weikfield Products reported in 1991 (51) E.L.T. 323 (Bom.) have held that the end of the financial year is the relevant date. In view of the conflicting decisions of the High Court and also the decision of this Tribunal, the matter calls for reference to the Larger Bench and hence I would direct the Registry to place the papers before the President for constituting a Larger Bench so that a final decision on the precise question as to whether in the facts and circumstances of the case, where the benefit of Notification 80/80 is to be extended, the relevant date for the purpose of computing the time limit for claiming refund would be the close of the financial year or the date of payment of duty as laid down under Section 11B.
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1993 (12) TMI 153
Recovery of duty demanded and penalty imposed in the event of remand ... ... ... ... ..... the department has construed that there is no stay in operation against the demand confirmed by the Assistant Collector and hence they were directed to pay up the amount, failing which coercive action would be taken. In this context, Shri M.H. Patil, the Ld. Advocate referred to the Supdt rsquo s letter dated 24-11-1993. 2. emsp After hearing both the sides, when the appeal itself has been disposed of by way of remand with a direction to the Collector (Appeals) for deciding on the stay application and thereafter to decide the appeal on merits, the question of resorting to any coercive action for recovery of the duty amount adjudicated by the Assistant Collector does not arise. The Department has to wait for the outcome of the order of the Collector (Appeals). It is needless to tell these basic factors to the department, but, any how, since the applicant is put to a hardship, we are clarifying the above position. 3. Miscellaneous application is disposed of in the above terms.
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1993 (12) TMI 152
Remand - Re-adjudication ... ... ... ... ..... an of the Company and the Chief Executive has since left the job. An affidavit to this effect has been filed by the Managing Director of the Company. There is no counter affidavit by the respondent. 16. emsp In view of the above discussion and the fact that a copy of the investigation report was not supplied to the appellant, I am of the view that there was denial of principles of natural justice and the matter needs to be remanded as ordered by Member (Judicial). The point of difference is answered accordingly. Registry is directed to place the matter before the regular Bench for passing appropriate orders. Sd./- (Harish Chander) President FINAL ORDER In view of the majority decision, the impugned order is set aside and the matter remanded to the adjudicating authority for reconsideration of the issue in accordance with law and after affording another opportunity of being heard. Dated 8-11-1994 Sd./- (S. Kalyanam) Member (J) now Vice President Sd./- (V.P. Gulati) Member (T)
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