Advanced Search Options
Case Laws
Showing 101 to 120 of 271 Records
-
1994 (4) TMI 175 - CEGAT, MADRAS
Stay/Dispensation of pre-deposit ... ... ... ... ..... whereas a contrary view has been taken by the Andhra Pradesh High Court. It was further urged that whenever there is a conflict of views between two High Courts, the High Court of Madhya Pradesh in the case of Partap Steel Rolling Mills Ltd., v. CEGAT, reported in 1993 (67) E.L.T. 216, has held that such a conflict is a sufficient indication that there is a prima facie case in favour of the petitioner for the grant of waiver of pre-deposit of duty. 2. Heard Shri Subramanian, the learned D.R. 3. emsp In view of the conflicting decisions of the two High Courts and the Division Bench ruling of the Madhya Pradesh High Court cited supra and also keeping in mind that the petitioner does not come within the territorial jurisdiction of the said two High Courts, we are inclined to think that prima facie the petitioner would be entitled to the grant of waiver of pre-deposit of duty, over and above what has been already paid and for stay of recovery, pending appeal. Ordered accordingly.
-
1994 (4) TMI 174 - CALCUTTA HIGH COURT
Import - Advance Licence ... ... ... ... ..... ted to issue advance licences to the petitioner company for the remaining amounts, pursuant to the said five applications, included in Annexure ldquo D rdquo to the writ petition, forthwith, preferably within a period of ten days from communication of this Judgment, by applying the norms prevailing on the date of filing of the applications, that is, before September 25, 1992 and in accordance with this Judgment. 73. emsp Such licences must also be made transferable in accordance with law, subject to the petitioner company rsquo s complying with the required formalities. 74. The writ petition is allowed to the extent, indicated above. 75. There will be no order as to costs. 76. emsp Prayer for stay of the operation of this Judgment made by Mrs. Arati Dutta, the learned advocate appearing on behalf of the respondents, is considered and refused in the facts of the present case. 77. All parties concerned are to act on a xerox signed copy of this Judgment on the usual undertaking.
-
1994 (4) TMI 173 - MADRAS HIGH COURT
Bail - Definite information about trafficking and transport of narcotic drugs ... ... ... ... ..... prejudice to the accused who are facing grave charges in the context of the offences alleged. However, with the following conditions, I grant bail to the petitioners herein. 12. emsp Both the petitioners shall be released on bail on each of them executing a bond for a sum of Rs. 1,00,000/- (Rupees one lakh only) with two sureties for a like sum each to the satisfaction of the Designated Judge, at Salem on whose file the case is now pending. (2) emsp Except on the hearing dates, both petitioners shall reside within Trichirapalli Municipal town limits and report before the respondent daily at 10 A.M. and 6 P.M. until further orders. (3) They shall not move out of the said town on any account without the permission of this court. (4) emsp They shall not indulge in meddling with the prosecution witnesses or in causing impediment to the trial and should not indulge in any of the offences either under the special Act or under the regular law. Both petitions are ordered accordingly.
-
1994 (4) TMI 172 - CEGAT, MADRAS
Modvat Credit - Waste ... ... ... ... ..... whole of the duty of excise leviable thereon or is chargeable to nil rate of duty or is not specified as a final product under rule 57A. (2) Credit of specified duty allowed in respect of any inputs shall not be denied or varied on the ground that any intermediate products have come into existence during the course of manufacture of the final product and that such intermediate products are for the time being exempt from the whole of the duty of excise leviable thereon (or chargeable to nil rate of duty) Provided that such intermediate products are used within the factory of production in the manufacture of final product on which the duty of excise is leviable whether in whole or in part. The respondents rsquo case would be covered also within the ambit of this rule as held by the learned lower appellate authority. In view of the above we hold that the learned lower appellate authority rsquo s order is maintainable in law and the appeal of the Revenue is, therefore, dismissed.
-
1994 (4) TMI 171 - CEGAT, MADRAS
Appeal - Condonation of delay ... ... ... ... ..... Court, did not move the Tribunal within the period of one month as stipulated in the order of the Tribunal when their appeal was allowed to be withdrawn. In view of the clear direction of the High Court in their order dated 12-2-1993, the applicants had no choice but to file appeal before the Tribunal, within one month of the order of the Hon rsquo ble High Court. Not having done so, no plea of bona fide can be accepted when the applicants chose to ignore the directions of the Hon rsquo ble High Court. In view of the above, we hold that the delay in filing the appeal beyond the period of one month from the date of passing of the order by the Hon rsquo ble High Court cannot be condoned, particularly when the applicants have not given any acceptable explanation for not complying with the directions of the learned Single Judge, in the absence of grant of any stay of this order. 7. Inasmuch as the delay in filing the appeal has not been condoned, the appeal also stands dismissed.
-
1994 (4) TMI 170 - SUPREME COURT
Whether rubber sheets of various grades supplied by the State of Karnataka or the Karnataka Forest Plantation Corporation to the private limited companies, were Forest Produce within the meaning of the Karnataka Forest Act, 1963 and hence liable to payment of forest development tax under Section 98A thereof?
Held that:- Neither reasoning of High Court appears to be well founded. The meaning of the word `caoutchouc’ has been discussed. Latex is the modern name for caoutchouc. It is nothing but natural rubber. Caoutchouc or latex means not only milky substance obtained from the trees but it included all milk substance processed, till it is made marketable. Since the processing does not result in bringing out a new commodity but it preserves the same and renders it fit for being marketed, it does not change its character. It was caoutchouc or latex when it was obtained from the trees, it continued to be caoutchouc or latex when it was treated by sulphuric acid and continued to be so even after it is dried with smoke to obtain the shape of sheets.
The test of commercial parlance while considering entries in Sales Tax Act was evolved as the tax under the Sales Tax enactments is normally either on sale or purchase or on manufacture or import etc. Therefore, it is the understanding or the knowledge of the item by the common man or persons dealing in it in the market and not in the technical or botanical sense which was accepted by this Court as the deciding factor. But that test cannot be applied while considering the definition of forest produce. Appeals allowed. The order passed by the High Court is set aside.
-
1994 (4) TMI 169 - CEGAT, MADRAS
Appeal not to be heard by a Collector ... ... ... ... ..... osit of duty in Excise Stay Applications Nos. 62, 63 and 64/94 relating to appellants M/s. Modern Rubber Industries, M/s. Vijaya Rubber Industrieds and M/s. Oriental Enterprises. 4. emsp We agree with the pleas urged before us by both the parties that once an authority exercised the power of review by applying his mind and gave a statutory direction for filing an appeal on grounds of unsustainability of the order passed by the original authority the same reviewing authority cannot sit as an appellate authority and hear the appeals against the orders, which he himself chose to review. We agree with the learned SDR that on grounds of law such a course is not permissible. In this view of the matter, without exercising any view on the merits, on this legal ground the impugned orders on the said appeals are set aside and the matter is remanded for being heard by a different Collector (Appeals) in the same Collectorate in accordance with law. The appeals are thus allowed by remand.
-
1994 (4) TMI 168 - CEGAT, NEW DELHI
Valuation - Accessory ... ... ... ... ..... d to claim deductions in respect of costs of caps and capping charges. rdquo Therefore, in the present case also the factual situation is similar. The records further show invoices indicating sale of aluminium flexible tube without caps from the appellants rsquo factory. In such a situation it may not be appropriate for the Tribunal to deviate from the ratio of the Bombay High Court judgment in the Extrusion Processes (P) Ltd. case unless it is shown that the other decision of the Bombay High Court in the case of Metal Box Company in Writ Petition No. 511 of 1973 has been upset by the decision of the Supreme Court where the appeal against that order is said to be pending. In the circumstances the order proposed by the Hon rsquo ble President is concurred with. Sd/- (K.S. Venkataramani) Dated 6-4-1994 Member (T) FINAL ORDER In view of the majority opinion of the members the emsp 67. appeal is allowed. Sd/- Sd/- (Harish Chander) (Lajja Ram) Dated 12-4-1994 President Member (T)
-
1994 (4) TMI 167 - MADRAS HIGH COURT
Limitation to issue show cause notice reduced with provisions to extend the same after recording reasons
-
1994 (4) TMI 166 - CEGAT, NEW DELHI
Classification of goods ... ... ... ... ..... or 85.47) are to be classified according to the following rules (a) emsp Parts which are goods included in any of the headings of Chapters 84 or 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings (b) emsp Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including, a machine of Heading No. 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of Headings Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading No. 85.17. (c) All other parts are to be classified in Heading No. 84.85 or 85.48. In the result, it is held that the outsert blades with the higher molecular weight polythelene deckle seals for the DUOFLO Unit imported by the appellants are correctly classifiable under sub-heading 8439.99 CTA. The appeal is, accordingly, allowed.
-
1994 (4) TMI 165 - CEGAT, NEW DELHI
Polyurethane foam ... ... ... ... ..... ay duty in case where there is scope for doubt, cannot attract extended limitation, unless the manufacturer knew that the goods were liable to duty or he was required to take out a licence. It has also been held that for invoking the extended period of five years limitation duty should have been paid, short levied or short paid or erroneously refunded because of either any fraud, collusion or wilful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder. 8. Having regard to the facts of the case discussed above on the ratio of the Supreme Court rsquo s judgment quoted above, we hold that the Collector rsquo s order invoking the extended period under proviso to Section 11A for confirmation of the demand for the period beyond six months is not sustainable. We, therefore, hold that the demand would be enforceable only for a period of six months from the date of show cause notice. 9. The appeal is disposed of in the above terms.
-
1994 (4) TMI 164 - CEGAT, MADRAS
Value of clearances - Clubbing of ... ... ... ... ..... ce leading to the conclusion that the partnership concern was only an extension of the proprietary concerns. In that event all the three units should have been considered as one entity which has not been done by the learned lower authority. Having conceded the independent existence of the two proprietary concerns even though manufacturing the same range of goods and the partners being only father and son, no evidence or circumstance has been brought on record to show that the third partnership concern was not an independent entity. There could be a suspicion that this was created for the purpose of avoiding the tax. For that reason it cannot be held that it was not an independent entity for the purpose of Central Excise law. In view of the above, therefore, I hold that the charge against the appellants so far as the clubbing of clearances of the partnership concern with the proprietary concerns is not established and the appellants rsquo plea in this regard has to be allowed.
-
1994 (4) TMI 163 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... this case not the duty liability but time barring issue. There is some force in the arguments advanced on behalf of the appellants that they ...... the type of cotton waste manufactured by them and they have not suppressed the facts since the value of cotton waste was shown in the respective balance-sheets. We agree with the appellants rsquo Counsel that it cannot be said in the instant case the goods were removed clandestinely in view of the fact that value of the goods was shown in the balance-sheets and reflected in private accounts maintained by them. In the facts and circumstances of the case particularly taking into consideration that value of the item was shown in the balance-sheets and in the absence of specific allegations of suppression of facts as argued by the appellants rsquo Counsel, we are of the view that the Department was not justified in invoking the larger period. In the view we have taken we set aside the impugned order and accordingly appeal is allowed.
-
1994 (4) TMI 162 - CEGAT, MADRAS
Short-landing of goods - Carriers responsible for goods short landed ... ... ... ... ..... that the ship was in the Customs area and within the jurisdiction of Customs and Port Trust authority and any loss of goods occurring on board the vessel could not be held to be on their account. We observe that the appellants rsquo are labouring under a misconception that the appellants rsquo liability ceases as soon as they are within the Customs area. Section 116 clearly lays down the liability of the carrier of the goods in respect of the goods not unloaded from the vessel and it makes no difference whether the ship was within the Customs area or outside Customs area for the purpose of liability under Section 116. We observe under Section 116 the maximum penalty leviable is twice the amount of duty chargeable on the goods not unloaded and in the case of the appellants penalty levied is only equivalent to the duty chargeable on the goods and taking into consideration the purpose of Sec. 116, we hold that no further reduction is called for. We, therefore, reject the appeal.
-
1994 (4) TMI 161 - CEGAT, NEW DELHI
Trucks vis-a-vis Cranes - Fork Lift Trucks ... ... ... ... ..... o . In Chapter 3 pertaining to operating instructions in Para 6, there is a warning which reads ldquo never leave frontlift in neutral with engine running without applying parking brake. rdquo On a careful reading of the entire operating and service manual it clearly indicates that the item in question is not a crane but performs the functions of a fork lift besides container handling. There is an indication that there can be adjustment made for necessary performance of various functions. In that view of the matter the ruling quoted before us pertaining to Randhip Shipping and Transport Co. Pvt. Ltd. (supra) does not apply to the facts of the case as the same deals with the crane and not the item in question. On a very careful consideration of the pleas made by the Importers, we are convinced that they have not made out any case for interference of the order passed by the lower authorities . In that view of the matter, there is no merit in the appeal and the same is rejected.
-
1994 (4) TMI 160 - CEGAT, NEW DELHI
Modvat Credit ... ... ... ... ..... separately accounted for in another register. 13. emsp In so far as the shortage of 25 pieces is concerned, in respect of five pieces the appellants have given plausible explanation which has not been shown wrong but in respect of 20 pieces they have not been able to show any evidence by way of any remark in RG 1 and hence we confirm the demand of duty on the 20 pieces found short mdash mdash . In respect of five spring leaves the Collector has already allowed them to be entered in RG 1. The confiscation of 2613 pieces is set aside and consequentially the redemption fine. Since modvat credit had been rightly taken hence duty demanded with reference to the same is set aside. Looking to the totality and facts circumstances a penalty of Rs. 25,000/- was not justified. It is therefore set aside. Therefore in respect of minor matter of 20 pieces we consider that a caution ldquo ........ rdquo is sufficiennt. 14. The appeal is disposed of accordingly . Pronounced in the open Court.
-
1994 (4) TMI 159 - CEGAT, CALCUTTA
Penalty - Modvat credit ... ... ... ... ..... otification 217/86-C.E. would eventually be extended to inter plant transfer of goods with retrospective effect was too far-fetched, had, nevertheless, expressed the view that, all the same, they deserve to be treated with some leniency. Accordingly he had imposed the penalty of Rs. 50,000/- We feel that the leniency display by the Collector should go further as there is no case for imposing penalty. By not paying duty, they had forgone the opportunity of availing Modvat Credit. Eventually they themselves had paid the duty but had not availed Modvat Credit which they could have. The duty paid and the Modvat not availed being much more than the penalty imposed, the loss of modvat would constitute sufficient justification for setting aside the penalty imposed. There was no mala fide act involved on their part. On the contrary, their conduct was quite bona fide. There was also no loss of duty eventually. In the circumstances, we set aside the impugned order and allow the Appeal.
-
1994 (4) TMI 158 - CEGAT, MADRAS
SSI Exemption - Value of clearances ... ... ... ... ..... limit under Section 11A of the Central Excises and Salt Act, 1944 has been rightly invoked by the lower authority. We, therefore, partially modify the order of the learned lower authority in so far as the demand of duty for the year 1987-88 is concerned in the above terms. So far as imposition of penalty is concerned, taking into consideration the way the appellants have gone about in setting up the firm with malafide intention, we hold that penalty imposed on different partners is maintainable in law and hold that the ends of justice will be served if the penalties imposed are reduced to Rs. 25,000/- (Rs. Twenty-five thousand) on Shri P.N.R. Suriyanarayanan Rs. 10,000/- (Rs. Ten thousand) on Smt. R.S. Sudhamathy Rs. 5,000/- (Rs. Five thousand) on Smt. R.V. Poonkodi Rs. 2,000/- (Rs. Two thousand) on Shri P.N.R. Vijayan and Rs. 2,000/- (Rs. Two thousand) on Smt. N.R. Parameswari Ammal and order accordingly. But for the above modifications, the appeals are otherwise dismissed.
-
1994 (4) TMI 157 - CEGAT, CALCUTTA
Modvat Credit ... ... ... ... ..... he provisions cited above, what are described as not being included in the scope of the expression ldquo input rdquo are machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. There is no doubt about the use of the Titanium Anodes in the manufacture of caustic soda. Further, their use is not as machine, machinery, plant etc. It has been urged in the Appeal itself that they are merely a machinery part and (hence) not an input. We do not accept the point raised that machinery parts stand covered by the exclusion provision in question. What are excluded are the actual items listed viz. machines, machinery etc. and not their parts. In the circumstances, on this ground also, the Appeal fails. We accordingly dismiss the same. 7. The operative part of the order was pronounced in the Court at the end of the hearing.
-
1994 (4) TMI 156 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... India Ltd. and Others reported in 1985 (19) E.L.T. 22 (SC), in para 13 had held as under - 7. In view of the above discussions and keeping in view the totality of the facts and circumstances of the case we are of the view that in case the appellants are desired to deposit the total duty amount of Rs. 7,31,700/- and penalty of Rs. 10 lakhs, it will amount to undue hardship. We dispense with the pre-deposit of the same on the condition of the appellants depositing Rs. 4 lakhs (Rupees four lakhs only) in cash within 10 weeks from today. We further order that the appellants shall report compliance of this order to the registry within 12 weeks from today. In case the appellants fail to comply with the terms of this order the stay order shall stand automatically vacated. We further order that during the pendency of the appeal revenue authorities shall not persue the recovery proceedings for the balance duty and penalty amounts. The matter is listed for mention on 1st August, 1994.
............
|