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Case Laws
Showing 121 to 140 of 578 Records
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1998 (3) TMI 499 - CEGAT, NEW DELHI
Smuggling - Confiscation - Confiscation of Indian currency ... ... ... ... ..... ri Sudesh Kumar. The cash pertained to him and this cash was not out of smuggled gold. Therefore, confiscation of Indian currency is set aside. It is also seen that the Collector has not given detailed reasoning for confiscation of Indian currency in terms of reply given by Shri Sudesh Kumar. Therefore, confiscation of Indian currency is set aside. It is seen that penalty imposed on Shri Gordhan Gamnani is Rs. 10,000/-. Shri Gordhan Gamnani has not filed any appeal. The appeal has been filed by Shri Sudesh Kumar, which has been imposed penalty of Rs. 25,000/-. This penalty amount is very small as against the value of seized gold is Rs. 14,23,355/-, the same is confirmed. The penalty imposed on Shri Sandeep Kumar Sharma, Shri Kanhaiyalal and Shri Harish Kumar is only 2,000/- and hence the same is confirmed. In the result, the order of confiscation of gold is confirmed along with penalties. However, the order of confiscation of Indian currency is set aside. Ordered accordingly.
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1998 (3) TMI 492 - CEGAT, NEW DELHI
SSI Exemption - Value of clearances ... ... ... ... ..... rom the premises of M/s. Ashwin Chemicals and partly from the premises of M/s. Dinesh Chemicals, as if they were manufactured by them. Thus, the period may be different from the one in dispute the figures show a pattern of the functioning of the two units. 17. emsp We have already found that the statement was given by the clerk of the Appellant and that the statement was confirmed and corroborated by a Partner of the Appellant Company. In the circumstances, we confirm the demand of duty. 18. emsp In so far as the quantum of penalty is concerned, we note that the penalty on the Appellant firm is Rs. 15,000/- on the partner the penalty is Rs. yuml 5,000/- and on the clerk of the Appellant company, it is Rs. 2,000/-. Looking to the facts and circumstances of the case as discussed above, we hold that penalty is imposable. Looking to the amount of duty involved, we do not find the penalty imposed as unreasonable. Having held so, we uphold the impugned order and reject the appeals.
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1998 (3) TMI 491 - CEGAT, NEW DELHI
Stay/dispensation of Pre-deposit
... ... ... ... ..... t Act rdquo . 4. emsp I have carefully considered the matter. There is lot of force in the argument advanced on behalf of the appellant that liability for the payment of duty in respect of the previous manufacturer cannot be fixed on the transferee irrespective of the agreement to take liability, if any, in the agreement. The case law referred to by him strengthens this view. I find that this position has been properly analysed by Member (Technical) with reference to the facts and case law. Accordingly, the view expressed by the Member (T) is concurred with. The file is returned to the original Bench to pass an appropriate order in accordance with law. Sd/- (G.A. Brahma Deva) Member (J) MAJORITY ORDER Order per G.R. Sharma, Member (T) . - The majority decision in the case is that the appellants are directed to deposit a sum of Rs. 5 lakhs on or before 10-6-2000 and to report compliance on 19-6-2000. Sd./- (A.C.C. Unni) Member (Judicial) Sd./- (G.R. Sharma) Member (Technical)
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1998 (3) TMI 483 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... g specific Chapter Heading No. 3003.20, hence the classification adopted by Assistant Collector while approving the classification list is required to be confirmed by setting aside the claim of the Revenue as upheld by Collector. I, therefore, agree with the proposed order of learned Member (J). I am unable to agree with the understanding of lsquo First aid boxes and kits rsquo as emphasised by learned Vice President as the said understanding is not supported by the Revenue rsquo s pleading or with Technical literature or Trade parlance test or by HSN Explanatory Notes. 22. emsp The appeal papers be placed before original bench for passing a majority order. Sd/- (S. L. Peeran) Member (J) Dated 12-3-1998 MAJORITY ORDER 23.In view of the majority opinion, the impugned order emsp is set aside and the appeal is allowed with consequential relief if any due to the appellants in accordance with law. Sd/- emsp emsp (Jyoti Balasundaram) Member (J) Sd/- (S.K. Bhatnagar) Vice President
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1998 (3) TMI 482 - CEGAT, NEW DELHI
Penalty - Strictures against Departmental Officers ... ... ... ... ..... hat view of the matter, the penalty imposed on Pirana Khan is required to be scaled down to Rs. 1 lakh only. Ordered accordingly. 18. emsp As regards the case pertaining to Murad and Hayat, they are the persons who were supposed to have accompanied Bhoore Khan. They have been imposed Rs. 50,000/- penalty each. These two persons have been identified by Bhoore Khan, therefore, they are clearly involved in the act of smuggling the gold from Pakistan to India. However, we notice that there is no appeal filed by Hayat and Murad and therefore, no order is required to be passed in respect of them pertaining to confirmation of penalty. 19. emsp In the result, the penalty against Achar S/o Samabe, Nihal S/o Baroach and Gulia S/o Mangal is set aside, while the penalty against Pirana Khan is reduced to Rs. 1 lakh, while the penalty against Bhoore Khan and Achar Khan Rajad, of Rs. 50,000/- and 20,000/- respectively is hereby confirmed. 20. emsp The appeals are disposed of in these terms.
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1998 (3) TMI 475 - CEGAT, NEW DELHI
Waste and scrap ... ... ... ... ..... n submitted that he was unable to furnish the information. If it was still alive then the department can proceed to recover the duty under that notification. 10. emsp The notifications cited by us above refer to appeal No. E/3957/89-B and supplementary appeals Nos. E/2067 and 2968/97-B. Appeal No. E/3958/89-B and supplementary appeal No. E/2069/97-B relate to a later period. During the later period Notification No. 198/84 was replaced by entry at S. No. 4 of Notification No. 55/86-C.E. whereas the entry at S. No. 5 in the Notification No. 62/85 was replaced by entry at S. No. 1 in Notification No. 55/86-C.E. The language of the two sets of exemption notifications remains the same and therefore our observations would hold good for the second set of appeals. We, therefore, deem it proper to set aside the impugned orders and to remand the proceedings back to the Assistant Collector for settlement of the duty in the light of our observations. Appeals are decided by way of remand.
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1998 (3) TMI 474 - CEGAT, MUMBAI
Valuation – Under-valuation ... ... ... ... ..... goods at Yen 800 per metre. Fractional lengths are shown for such goods in lengths of metres, e.g. 273.3, 255.8 etc. This lends credence to the contention that the goods imported by the appellant were sold at a lower price because they were all odd lot. 12. emsp It is a matter of common knowledge that during the relevant period there were regular and frequent imports of polyurethane. It would be expected that the Department would be able to cite details of import of polyurethane at prices higher than those declared by the appellant, particularly in view of the claim in his statement he undervalued the goods because everyone else was doing so. There are no details of such importation. 13. emsp These discussions lead us to hold that misdeclaration of the value by the appellant has not been established. The declaration made was, therefore, acceptable. Consequently demand for duty, confiscation and penalty are not sustainable. 14. emsp Appeal allowed and impugned order set aside.
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1998 (3) TMI 467 - CEGAT, NEW DELHI
... ...
... ... ..... een covered. However he stated that actual position with reference to bank charges on realisation of sale proceeds has not been considered by both the authorities below and this factual position requires to be examined. 4. emsp shy We have carefully considered the submissions made by both the sides and perused the records. It is clear from the ratio of the MRF that interest on receivables is deductable and accordingly we accept the contention of the party on this issue. 5. emsp shy In principle we also hold that bank charges for realisation of sale proceeds and discount for damages to the goods suffered during transit are also deductable in determining the assessable value. Since the factual position regarding bank charges was not examined by the authorities below, we direct that Assistant Collector to examine this factual position and to pass the order accordingly with reference to Bank charges only and after hearing the appellants. Thus appeal is allowed in the above terms.
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1998 (3) TMI 466 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... n (this figure has been taken from the annexure to the Show Cause Notice). Regarding silver nitrate solution and silver nitrate crystals, we find that there is no challenge to the demand on these two items in the appeal filed before us and, therefore, we are not required to go into the question of excisability or otherwise of these items. 4. emsp The appellants rsquo plea that the demand is barred by limitation, also requires to be rejected - as seen from the impugned order, they were not filing any classification for these products and this has resulted in suppression of the fact of manufacture. Hence, the finding of the adjudicating authority that the extended period is applicable in this case, is to be sustained. In the result, we set aside the demand of duty of Rs. 7,812.21 hypo solution, but confirm the duty demand of Rs. 1,30,929.67 on silver nitrate solution and silver nitrate crystals, and uphold the imposition of penalty. The appeal is disposed of in the above terms.
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1998 (3) TMI 463 - CEGAT, CALCUTTA
Appeal - Natural justice - Remand ... ... ... ... ..... n him to discuss the evidences adduced in that respect by the appellants. We also find sufficient force in the ld. Advocate for the appellants rsquo plea that they have not been furnished the copy of the survey report on the basis of which the Commissioner has arrived at the retail market price at around Rs. 2,000/-. This goes to the very root of the matter and non-disclosure of the evidences to the appellants violated the principle of natural justice. We are of the view that the matter is fit for remand and we order accordingly. The Commissioner should give the copy of the survey report on which he relies so that the appellants have an adequate opportunity to rebut the same. He should also give reasons as to why the appellants rsquo evidences of the domestic prices for the goods in question cannot be relied upon. 6. emsp In short, appeal is allowed by remand after we set aside the impugned order. 7. emsp Since appeal has been disposed of, stay petition also gets disposed of.
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1998 (3) TMI 461 - COMMISSIONER (APPEALS), CUSTOMS & CENTRAL EXCISE,
Order non-speaking as submissions made and case law relied on by assessee not considered ... ... ... ... ..... s of the Assistant Commissioner that the Supreme Court has declared coil as manufactured item is not sustainable. 4. emsp I have carefully gone through the case records and submissions made at the time of hearing. I find from the impugned order that the adjudicating authority did not consider the submissions of the appellant while passing the order. The adjudicating authority failed to consider the various case laws relied upon by the appellants at the time of adjudication. Such non-consideration of the various submissions case laws cited by them and the Trade Notice No. 30/98, dated 29-8-1998 of Indore-II Commissionerate has made the impugned order defective as it is a non-speaking order. 5. emsp In view of above, I am not going into the merits of the case. The case is therefore remanded to the lower authority for de novo adjudication after following the principle of natural justice and for passing speaking order giving his findings on the submissions made by the appellants.
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1998 (3) TMI 459 - CEGAT, MUMBAI
Redemption fine - Margin of profit ... ... ... ... ..... er the evidence that the appellant may produce. 9. emsp We shall first deal with liability to penalty. It has not been shown that the goods were covered by a licence when they were first imported the importer not having been traced. Therefore when the appellant purchased these goods from the supplier it knew that the goods were liable to confiscation, unless a licence could be produced which was not done. There is therefore a liability to penalty under clause (b) of Section 112. However taking into account the fact that the present appellant did not wilfully import the goods without a licence we reduce the penalty from Rs. 1 lakh to Rs. 50,000/-. 10. emsp In our earlier order passed in 4-7-1995 we had asked the Collector to pass orders within three months. The Customs actually passed the orders in May 1997. We hope that there will be no inordinate delay this time and that the Commissioner will pass the order positively within two months from the date of receipt of this order.
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1998 (3) TMI 458 - CEGAT, MUMBAI
Modvat - Deemed credit ... ... ... ... ..... covered by the deemed credit order whereas bars falling under Heading 74.07 or 74.08 are not covered by that order. Shri V. Venkataraman, Manager of the respondents referred to one of the despatch challans dated 18-11-1989 during the material period to plead that what they had received were only copper wire bars. 3. emsp We have considered the submissions. A perusal of the declaration for Modvat filed by the respondents shows copper wire bars falling under sub-heading 7403.12 of CETA as one of their inputs and it is also not the case of the department that it has not been included in their declaration. One of despatch challans issued by Hindustan Copper Ltd. has also described the goods supplied as copper wire bars. That the wire bars so received have gone into manufacture of the final product declared by the respondents is also not being questioned. In these circumstances we see no reason to interfere with the impugned order of Commissioner (Appeals). The appeal is rejected.
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1998 (3) TMI 457 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... usand pages. In the light of these materials it is not possible to accept at this stage the contention of Shri Sharma, CDR that the appellant was interested only in delaying the proceedings and for that purpose had put forward the excuse that it was necessary to examine the documents. This is particularly so since the show cause notice did not refer to the particular pages in the files or registers which were sought to be relied upon. It appears prima facie that it was necessary for the appellant to obtain copies of all the documents and examine what materials went against the appellant before formulating the reply. Since prima facie case of violation of principles of natural justice is made out, we find this to be a fit case for waiving the requirement of pre-deposit of the amount of duty confirmed and the amount of penalty imposed on the appellant. In view of this order it is open to the respondent to move for early hearing of the appeal. 6. emsp The application is allowed.
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1998 (3) TMI 456 - CEGAT, MADRAS
Appeal - New plea - Redemption fine and penalty ... ... ... ... ..... ble Tribunal in the case of M/s. Care International has taken note for a number of imports where the RF was imposed about 100 of the value of the unauthorised goods imported and since this decision has been further followed in the decisions of M/s. Nanak Trading Company (supra) wherein the level of Redemption Fine was 100 and the level of Penalty 10 of the value of the offending goods, therefore we apply the ratio of this decision in this case also. The value of goods being 40,000/- rupees, the Redemption Fine is reduced to Rs. 40,000/- (Rupees Forty Thousand only) and Penalty to Rs. 4,000/- (Rs. Four Thousand only). To this extent the Order-in-Appeal stands modified, and otherwise, as discussed above, we do not find anything in the Appeal which compel us to interfere with the impugned Order-in-Appeal as far as the conclusions regarding unauthorised import of the goods in question is concerned. 10. emsp The Appeal partly succeeds with consequential relief as mentioned above.
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1998 (3) TMI 455 - CEGAT, NEW DELHI
... ...
... ... ..... y be deemed fit by the Collector of Central Excise under Central Excise Law. The issuance of the letter by the Assistant Collector of Central Excise in such circumstances was not a compliance with the directions of the Collector of Central Excise (Appeals). 12. emsp The appellants all along had been taking a plea that the demand had not been validly made. Although the matter had come up earlier before the Tribunal, the Tribunal even at the stage of stay had remanded the matter. There was no occasion for dealing with the aspect of validity of the demand in these proceedings. We, therefore, consider that the procedure adopted for confirmation of the demand even for the normal period of limitation was not proper. Thus, without going into the merits of the case, on the ground of improper procedure adopted for confirming the demand, we set aside the impugned order-in-original and as a result the appeal filed by M/s. Medley Pharmaceuticals Pvt. Ltd. is allowed. Ordered accordingly.
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1998 (3) TMI 454 - CEGAT, NEW DELHI
Modvat - Capital goods ... ... ... ... ..... e Hon rsquo ble Gujarat High Court in the case of Industrial Machinery Manufacturers Pvt. Ltd. cited above. 24. emsp Having regard to the submissions made before us, we hold that Modvat credit will be admissible on all the items except cement, hardner, safety torch and S.S. platform. 25. emsp Insofar as disallowance of Modvat credit on the original copy of duty paying document is concerned, we follow the ratio of the decision of this Tribunal in the case of Ganeshwar Sugar Mills Limited 1997 (92) E.L.T. 203 . 26. emsp Regarding disallowance of Modvat credit on the strength of endorsed bill of entry, we find that this Tribunal has been consistently holding that Modvat credit can be taken on the strength of endorsed Bill of Entry. Following the same, we hold that Modvat credit on endorsed Bill of Entry will be admissible to the appellants. 27. emsp In view of the above findings, the impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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1998 (3) TMI 448 - CEGAT, MUMBAI
Classification ... ... ... ... ..... The characteristic of waterproofing is imparted by the presence of bitumen. 7. emsp These considerations would equally apply to Glasseal. The packaging of the material describes it as APP modified membrane with glass fabric reinforcement. The glass fibre is therefore present as reinforcement in a product which is designed as a layer of waterproofing fabrics. The product therefore will more appropriately be classifiable as an article of bitumen, and not as an article of glass fibre as claimed by the appellant. 8. emsp The classification determined by the Collector is therefore confirmed. The confiscation of the goods for having been imported without a licence which, the policy requires is also confirmed as is the fine of Rs. 50,000/- against the value of the goods of Rs. 12 lakhs approximately. There is however nothing to show that the appellant had deliberately mis-declared the goods. We therefore set aside the penalty of Rs. 50,000/- imposed. 9. emsp Appeal allowed in part.
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1998 (3) TMI 447 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ntry No. 252460 where the haemometer has been classified by customs under sub-heading No. 9027.80 of the Customs Tariff. 5. emsp Reference has also been made to the explanatory notes to the Harmonized Commodity Description and Coding System. Under Heading No. 90.18 while explaining the coverage under that heading it had been given in Note to that the instruments and appliances used in instruments and appliances used in laboratories to test blood, tissue fluids, urine, etc. whether or not such tests serve in diagnosis were not classifiable under Heading No. 90.18 but were classifiable under Heading No. 90.27. 6. emsp Keeping in view the nature of the goods imported the product literature and the bill of entries under which the goods had been assessed under sub-heading No. 9027.80 of the customs tariff, we agree with the view taken by the learned Collector of Customs (Appeals) in this matter. We do not find any merit in this appeal filed by the Revenue and the same is rejected.
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1998 (3) TMI 446 - CEGAT, CALCUTTA
Demand - Limitation ... ... ... ... ..... to the Central Excise Department about their activity of ship-manufacturing, has not been accepted by the Tribunal, by observing that the same does not amount to a declaration of production. Learned Advocate has not been able to show us that the said order of the Tribunal has been reversed by the Apex Court on an appeal filed by them. 9. emsp We do not see any justifiable reason to deviate from the above order inasmuch as it is an admitted fact on record that no declaration was made to the Central Excise Officers no classification list filed and price list filed by the appellants and the manufacturer was not entering the entire manufacture in their RG I register, and clearance has taken place without the coverage of statutory documents and without payment of duty. In view of our discussions made above and by following the earlier order of the Tribunal, we do not find any merits in the appellants rsquo case and accordingly, reject their appeal by upholding the impugned Order.
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