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Case Laws
Showing 121 to 140 of 365 Records
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2001 (6) TMI 461 - CEGAT, CHENNAI
Appeal - Limitation ... ... ... ... ..... (Finance) merely submitted that it was unintentional delay of 45 days without declaring the reasons even in the appeal memorandum. There is no mention of cause of delay in filing the appeal. The Manager now has tried to explain that it was due to the lapse of their clerk. But there is no affidavit, by the said clerk or subsequent clerk to state the delay in filing the case. The appellants have not earlier pointed out before the Commissioner about this reason. It is difficult to accept the explanation now given. I cannot go into the merit of the case as the explanation submitted is not sufficient for condoning the delay before Commissioner (Appeals). The Commissioner is justified for dismissing the appeal on insufficient in filing the appeal. It is also supported by another judgment of the Supreme Court rendered in the case of UOI v. Tata Yodogawa Ltd. reported in 1988 (38) E.L.T. 739 (S.C.). In that view of the matter there is no merit in the appeal and the same is rejected.
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2001 (6) TMI 460 - CEGAT, MUMBAI
Modvat on Capital goods ... ... ... ... ..... icals Ltd. 1999 (106) E.L.T. 521 is misplaced. The Tribunal in that case had held that blower which was fitted to the boiler in order to supply air would be capital goods, as it was an accessory of the boiler. The oil under consideration before me is, clearly, before me is not an accessory of the machine. 4. emsp The gauges are stated in the appeal to be ldquo apparatus which are used for checking the technical parameters and quality of various components during the assembly of motor vehicles rdquo . It was put to the representative of the appellant that a gauge by itself cannot check the quality of anything. He was unable to describe the processes involved, but was unable to do so. Hence, I do not find it possible to say that the gauges are used as accessories in the manufacture of the goods and that they are covered by the ratio of the decision of the larger bench. 5. emsp The appeal is allowed with regard to EOT cranes, fork lift and pedestal stacker. Consequential relief.
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2001 (6) TMI 459 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... hardship. As the issue is highly arguable, the applicants have not made out a strong prima facie case for grant of waiver of pre-deposit of entire amount of duty. We, therefore, direct them to deposit Rs. 30 lakhs within eight weeks from today. On complying with this direction, there will be waiver of the remaining amount of duty and entire amount of penalty and the recovery of the same will remain stayed during the pendency of the appeal. The matter will come up for reporting compliance on 28-8-2001. At this stage, ld. Advocate submitted that the impugned order is affecting them adversely and the matter may be taken up for regular hearing subject to the compliance with the order passed by the Tribunal for deposit of the money. There is force in the submissions of the ld. Advocate and we post the matter also on 28-8-2001 for final hearing subject to the condition that the amount of Rs. 30 lakhs is deposited within eight weeks from today and compliance of the same is reported.
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2001 (6) TMI 458 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Manufacture ... ... ... ... ..... hat making of payment is not the criteria for considering that the product has been manufactured as payment can be made in advance also that the goods are liable to duty only when they are actually put to use captively. In reply, the ld. Sr. Counsel mentioned that it is entirely wrong statement to say that the necessary machinery for fabrication of the tanks was provided by the applicants. 4. emsp We have considered the submissions of both the sides. The applicants have made out a strong prima facie case in their favour inasmuch as there is no rebuttal of their submissions that the impugned tanks were fabricated brick-by-brick and the tank does not come into existence prior to installation. Further, they have also made out a strong prima facie case on the question of ldquo who is to be considered manufacturer of the tanks rdquo . Accordingly, we waive the requirement of pre-deposit of entire duty and penalty and stay the recovery of the same during the pendency of the appeal.
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2001 (6) TMI 457 - CEGAT, MUMBAI
... ...
... ... ..... fenders have property. In a case where the offenders are sailors or the operational level persons it is safe to presume that they have no properties. The persons in the higher echelons would have taken the precautions of lsquo organising rsquo the ownership of their property. In such a situation the penalties remain not recovered and the authorities of Customs have to explain to the audit authorities the huge arrears of penalties not recovered. 11. emsp As I have observed above, the adjudicator has to keep into the account all these factors before determining the quantum of penalty. These thought processes would reflect in the order without necessarily being put on paper. In a situation described by me above, even if the penalties are increased multi fold in appeal, the end result would be the some and that is non-payment of the penalties by the offenders. 12. emsp I therefore do not find sufficient grounds in these appeals to enhance the penalties. The appeals are dismissed.
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2001 (6) TMI 455 - CEGAT, CHENNAI
... ...
... ... ..... d by Commissioner (Appeals), Trichy who has adopted the findings of the Commissioner (Appeals) in the above noted order and discharged the show cause notice. In the present case, ld. Consultant, Shri Kandaswamy appears and argues on the same line as in the above three cases. 8. emsp Ld. DR, Shri Arumugam adopts the same argument as in the case of above three appeals. 9. emsp On a careful consideration of the submission and on perusal of the orders passed by the Commissioner (Appeals), in the present case also he has adopted the same reasoning given as extracted supra. As we have already held that appellants are entitled for Modvat credit and the said order-in-appeal has been confirmed, therefore, we find no merit in this case and the Commissioner (Appeals) in this case has rightly followed the ratio of the Order-in-Appeal Nos. 229 to 231/98, dated 31-12-1998 which is extracted above. Hence, the impugned order is confirmed by rejecting the Revenue appeals. Ordered accordingly.
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2001 (6) TMI 453 - CEGAT, CHENNAI
... ...
... ... ..... f the submissions and on perusal of the entire records, we notice that the assessees were receiving brass scrap from HPCL and they were converting the same into cylinder valves on job work basis and they were also manufacturing valves independently from virgin brass. The raw materials for the two types of valves are different. Hence for the two types of valves they were charging different prices. The learned Commissioner in the impugned order has discussed in great length about the job work contract of HPCL and the applicability of the ratio of the Ujagar Prints case (supra). There is no infirmity in the order. We also find that the issue is no longer res integra in view of the large number of judgments cited supra. Therefore, we are satisfied that the Commissioner has not committed any illegality or error in accepting the different price and respectfully following the ratio of the noted judgments, we do not find any infirmity in the order and the Revenue appeal is dismissed.
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2001 (6) TMI 452 - CEGAT, MUMBAI
Jobwork - Exemption - Duty liability ... ... ... ... ..... r of raw material an obligation to pay duty on the goods manufactured by the manufacturer. In the normal course the manufacturer who (in this case the job worker) who will pay duty upon the goods manufactured by it. It is on this basis that the Tribunal, in its decision in Desh Rolling Mills, declined to accept the contention of the job workers before it that they were not required to pay duty on the goods that they manufactured and it is the supplier of the raw material who is to discharge that liability. It has therefore to be held that the duty was not payable by Span. 7. emsp Accordingly, the order of the Commissioner (Appeals) holding that the benefit of Notification 214/86 will be available is set aside and the department rsquo s appeal allowed. However, the prayer in the appeal for restoring the order of the Assistant Collector, demanding duty from Span is denied. Appeal E/2113/96 is allowed and the impugned order set aside. Consequential relief in accordance with law.
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2001 (6) TMI 451 - CEGAT, MUMBAI
Modvat - Same goods as received cleared ... ... ... ... ..... lso not able to agree that the goods that the appellant received and sent out were different. I have already reproduced above the manner in which the bills of entry described the goods. These documents also indicate the linear dimensions - 700 x 500 x .19 millimetre in each case, in other words are sheets of tin plates and therefore, would not be waste within the meaning of Note (8) to Section XV of the Customs Tariff. The fact that they have been classified under Heading 7210.10 which is for sheets, not under Heading 7204.00 which would be applicable to waste further confirms this view. The total quantity of the goods shown in the bills of entry corresponds with the total quantity of the goods shown in the gate passes. Therefore, I must conclude that the appellant cleared what it received and not anything else. Since it has already reversed the payment of the duty on the gate passes, there is no question of it having to pay the duty once again 7. emsp Appeal allowed in part.
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2001 (6) TMI 449 - CEGAT, MUMBAI
Words and Phrases “to be imported” - Interpretation of statute ... ... ... ... ..... Kailashchand v. Union of India 1995 (77) E.L.T. 528 (Bom.) . 4. emsp Both authorities have emphasized that the notification used the phrase ldquo to be imported rdquo and refused to extend the benefit of goods already imported. 5. emsp It is true that the Government has the authority to extend such Adhoc Exemption to goods already imported and cleared also this has been observed in the Tribunal judgment reported in 1989 (40) E.L.T. 348 (Tribunal) Dalal Consultant and Engineers Pvt. Ltd. v. Collector of Customs but the situation before us is not covered by this judgment. 6. emsp It is settled law that notification has to be interpreted strictly on the basis of the wording used therein without leaving scope for intendment viewed in this manner, the Adhoc notification was not capable of covering the goods in the case of which the bills of entry were filed prior to the date of issue of that notification. 7. emsp On this ground we uphold the impugned order and dismiss this appeal.
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2001 (6) TMI 447 - CEGAT, MUMBAI
Stay/Dspensation of pre-deposit - Penalty ... ... ... ... ..... person who acquires possession or is in any way concerned in transporting, removing, depositing or keeping or purchasing any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or the Rules, he may be liable to penalty not exceeding three times the value of goods or 5,000 rupees whichever is later. In the instant case we do not find that there is a finding given by the adjudicating authority that the offending goods are excisable or not. In the second place the finding has not been given that the alleged purchaser had known or has reason to believe that the goods were liable for confiscation under the Act. Without the compliance of these parameters as mentioned in Rule 209A we cannot state that there has been a violation of the said rule. We are therefore prima facie of the view that the applicant has made out a strong case. We therefore waive the pre-payment of the penalty and stay the recovery during the pendency of this appeal.
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2001 (6) TMI 445 - CEGAT, MUMBAI
EXIM - Import Licence ... ... ... ... ..... d as made under the Notfn. No. 204/92-Cus. 4. emsp Shri George on the other hand states that the conversion would affect the imports made after the date of conversion. 5. emsp We have considered the rival submissions. On perusal of the letter we are satisfied that the DGFT did permit conversion on the licence from Value Based to Quantity Based. It appears that the ld. Commissioner had not seen the letter in its entirety and had, therefore, passed a wrong order. 6. emsp Ordinarily, we could have allowed this appeal at this stage on perusal of the licence. But from the show cause notice, we see that there are some imports made after the conversion and some imports were made before the conversion. The Commissioner will have to secure the opinion of the DGFT as to the retrospective application of the amendment and then decide the issue before him. He will after allowing the importers to make their submission pass appropriate orders. 7. emsp The appeal is allowed by way of remand.
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2001 (6) TMI 443 - CEGAT, MUMBAI
... ...
... ... ..... present case, we find that the fall in world-wide prices was documented and framed the basis of negotiations between the two parties. 9. emsp Some doubts would arise on perusal of the price at which the same goods were supplied presumably by the same supplier to the other importers at the same time at prices ranging between US 620 to US 650 PMT. Shri Jain took advantage of this and stated that this would indicate that the prices in the present importers were specially reduced. We have earlier held to be not so. The reasons why the other importers had not renegotiated the prices are not known to us nor are they material in view of the holding of the Supreme Court in the case of Eicher Tractors Ltd. that the transaction value has to be regarded in each individual transaction. 10. emsp On perusal of the case laws and the facts, we find that there was no valid ground for the enhancement of the price as made by the Customs. The appeal is allowed with consequential relief, if any.
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2001 (6) TMI 402 - CEGAT, NEW DELHI
Adjudication - Evidence - Confiscation of goods ... ... ... ... ..... have manufactured the imported machines. Shri Rajesh Agarwal, in fact, has opined year of manufacture of Heidelberg Press to be 1979 on the basis of Serial number assigned to the machine. The Appellants have not chosen to cross-examine either of the persons nor they have brought on record any other material to prove that the statements given by them are not correct. Shri Rajesh Agarwal has given his opinion after seeing the Chartered Engineer rsquo s certificate submitted by the Appellants. In view of these facts and circumstances we do not find any infirmity in the impugned Order on both the counts, i.e. treating the imported impugned machine of more than 10 years old and for enhancing the assessable value. However, we agree with the learned Advocate that the redemption fine and the penalty are on higher side. In the interest of justice we, therefore, reduce the redemption fine to Rs. 3 lakhs and penalty to Rs. 1.25 lakhs. But for these modifications the appeal is rejected.
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2001 (6) TMI 401 - CEGAT, NEW DELHI
Benefit of Notification No. 16/90-C.E ... ... ... ... ..... enalty of Rs. 10,000/- was also imposed. 2. emsp The appellants have prayed for decision on merits. 3. emsp We have heard Shri M.D. Singh, SDR and have gone through the facts on record. 4. emsp We find that on merits the matter is covered against the appellants by the Tribunal rsquo s decision in the case of Aman Marbles Industries Pvt. Ltd. v. CCE, Jaipur in Appeal No. E/3405/92-C vide Final Order No. 77/2001-C, dated 23-5-2001 2001 (138) E.L.T. 506 (Tribunal) . Although the matter had been remanded with regard to the factual aspect, the majority view was that the process of manufacture was inherent in the Tariff entries themselves read with Chapter 44 of, under Chapter 25 of the Tariff. 5. emsp On going through the facts on record, we do not find any infirmity in the view taken by the ld. Commissioner of Central Excise, Rajkot. We do not find any merit in this appeal and the same is rejected. Ordered accordingly. Order dictated and pronounced in the Open Court on 28-6-2001.
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2001 (6) TMI 400 - CEGAT, MUMBAI
Sewing machines imported under EPCG licence without payment of duty claiming benefit of Notification No. 29/97-Cus
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2001 (6) TMI 399 - CEGAT, MUMBAI
Classification ... ... ... ... ..... so that their assessment can be facilitated. 5. emsp It does not follow from this that the goods ceased to be classifiable under any other heading of the tariff. It would then mean if Heading 98.01 were removed from the tariff, these goods would not be capable of classification at all. That is obviously not the case. Any commodity that is classifiable under Heading 98.01 has necessarily to be classifiable under any other heading of the tariff. It is settled that any importer can claim re-assessment of the goods imported by him. He can question the value or the classification on the basis of which the commodity had been assessed, for example, by claiming refund under Section 28 of the Act. Therefore unless there is something specifically prohibiting any such classification, either in the Project Import Regulation or in the tariff or notification in question such re-assessment could be claimed. This is what the importer has done. We therefore do not see any reason to interfere.
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2001 (6) TMI 397 - CEGAT, MUMBAI
EXIM Policy - Period of shipment - Computation of ... ... ... ... ..... 9-1993. As far as the consignment sent by second bill of lading which bears dt. 6-11-1993 is concerned we have to calculate the time limit reckoned from 8-9-1993. In this connection I referred to Section 9 of the General Clauses Acts, which reads as under 9. emsp Commencement and termination of time. - (1) In any Central Act or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period or time, to use the word ldquo from rdquo , and, for the purpose of including the last in a series of days or any other period of time, to use the word ldquo to rdquo . It is true that the said Act is applicable in respect of construction of the Acts and Regulations only. In my view the principles stated above can be made applicable in respect of this Public Notice as well. I therefore set aside the impugned order by allowing the appeal before me ordering consequential relief if any according to law.
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2001 (6) TMI 395 - CEGAT, MUMBAI
Return of duty paid goods for remaking/reconditioning ... ... ... ... ..... accepted. The proviso to sub-rule (2) of Rule 173H itself empowers the Commissioner relax the requirement of production of duty paying documents subject to such conditions as may be imposed, if he is satisfied that the identity of the goods can be established by other evidence. It appears that this power has been delegated to the Assistant Commissioner. The Assistant Commissioner should have considered the requests for relaxation that has been asked for. The Counsel for the appellant says that he would be able to demonstrate the fact of payment of duty from the manufacturer rsquo s copy of invoice. 4. emsp The appeal is accordingly allowed and the impugned order set aside. The Assistant Commissioner shall give the appellant an opportunity of being heard to make submission in support of the claim that the goods had been cleared on payment of duty. After considering these submissions and hearing the appellant the Assistant Commissioner shall pass orders in accordance with law.
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2001 (6) TMI 394 - CEGAT, MUMBAI
Manufacture ... ... ... ... ..... r of Central Excise, Bombay, 2000 (117) E.L.T. 759 (Tribunal) after examining this process held that no new product emerged. By affixing design or while changing the design the nickel perforated cylinders remain the same. The appeal against this order was dismissed by the Supreme Court as reported in 2000 (121) E.L.T. A142 (S.C.). This point was noted by the Tribunal in their Larger Bench rsquo s decision in the case of JSS Printing Industries Pvt. Ltd. v. CCE, 2000 (122) E.L.T. 309 (T-LB) 2000 (41) RLT 133 in deciding that the ratio of this judgment would not apply to re-etching of photo gravure cylinders. 3. emsp The facts in the present case being fully covered by the cited judgment the appeal is allowed with consequential relief if any.
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