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Showing 121 to 140 of 608 Records
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2004 (7) TMI 584 - CESTAT, CHENNAI
Appeal - Limitation ... ... ... ... ..... , the appellants had not caused the issue of limitation to arise before the lower authority by filing an application for condonation of delay of the appeal. They did not choose to agitate the issue. The lower appellate authority found the appeal to have been filed beyond time, and rightly rejected it as time-barred. The appellants, in the present appeal, have also claimed a strong case on merits. Though this plea by itself is not enough for condonation of delay, it has a persuasive effect on this Bench in the context of considering the option of remitting the case to the lower appellate authority. In the result, after considering the submissions made by both sides, I set aside the impugned order and direct the Commissioner (Appeals) to give an opportunity to the appellants to move for condonation of the delay of their appeal, and then proceed in accordance with law. It is up to the appellants to make use of such opportunity. 3. emsp The appeal stands allowed by way of remand.
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2004 (7) TMI 583 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,
Settlement Commission - Admission of application for settlement ... ... ... ... ..... 04/-. The amount of Rs. 50,45,000/- already paid shall be adjusted/appropriated within 30 days of the receipt of the order and compliance reported by Commissioner. The applicant shall deposit the remaining Rs. 14,55,004/- within 30 days of the receipt of this order, and furnish proof of payment to the Bench. 10. emsp In view of the above discussion the SCN rsquo s (1) V(3)DEM/546/98/223, dated 16-2-1999 and V(3)DEM/546/98/1515, 31-3-1999 are not taken up for settlement. SCN rsquo s V3/DEM/230/99/3543, dated-17-8-1999, V(3)DEM/347/99/1908, dated 8-12-1999, V(3)DEM/38/2000/434, dated 2-2-2000 and V(3)DEM/135/2000/1225, dated 27-4-2000, are alone taken up for settlement. 11. emsp With the passing of this order, this Bench acquires exclusive jurisdiction to perform the functions of any Central Excise Officer in so far as the case covered by the 4 SCNs in the application SA(E) No. 511/2004 is concerned, as per the provisions contained in sub-section (2) of Section 32-I of the Act.
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2004 (7) TMI 582 - CESTAT, MUMBAI
Cenvat/Modvat ... ... ... ... ..... ligible for Modvat credit rdquo . 9. emsp The contention of the Revenue is that the principles of the above case was wrongly applied and has no force at all. 10. emsp Further the view taken in the latest decision 2004 (166) E.L.T. 254 (Tribunal) (Delhi) CCE, Delhi v. BOC India Ltd. to the effect ldquo that gases lost during manufacturing process to be considered as used in or in relation to manufacturing process and Modvat credit cannot be denied on the quantum of gas lost rdquo lends support to the facts on hand in the preset case. Following the same and in view of the technical process involved in the manufacture of aluminium chloride as supported by the Analyst report, it is to be observed that chlorine gas is scrubbed with solution of caustic soda and there being any chance of its escape in the atmosphere and thus is deemed as used in the manufacturing process. 11. emsp In view of the aforesaid discussion, I find no merits in the Revenue Appeal. Hence appeal is dismissed.
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2004 (7) TMI 581 - CESTAT, CHENNAI
Smuggling - Abetment of ... ... ... ... ..... ters without any proper authorisation. Therefore it was rightly concluded by the ld. Commissioner that S. Rajaji had full knowledge and had helped the exporter for completing the customs formalities. Ld. Commissioner has rightly held that the charges against the appellants have been proved. We find that the appellant rsquo s action has resulted in the absolute confiscation of the foreign currencies and travellers cheques valued at over Rs. 2.73 crores under Section 113(d)(e) and (h) of the Customs Act and he is liable for penalty under Section 114 of the Customs Act. As regards the quanta of penalty, the ld. Commissioner has imposed a penalty of Rs. 25,000/- which we find reasonable. We therefore do not find any reason to interfere with the order of imposition of penalty of Rs. 25,000/- on S. Rajaji and the order of the Commissioner of Customs imposing a penalty of Rs. 25,000/- on S. Rajaji, the appellant, is sustained. We, therefore, reject the appeal filed by the appellant.
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2004 (7) TMI 580 - CESTAT, BANGALORE
Evidence - Appreciation of - Cenvat/Modvat ... ... ... ... ..... ty in process on 21-3-1994. Since the appellants have failed to substantiate their claim, therefore, the appellants are not eligible for the benefit. The decisions relied upon by them is not helpful to them as in that case it was possible to arrive at some quantity and co-relate with the duty paying documents but in the present case it is not possible to do so. The veracity of the Chartered Accountant rsquo s Certificate is not established as the Chartered Accountant rsquo s Certificate is dated 25-11-2002 certifying the stock position on 25-3-1994 shown in Bank Statement and submitted to the Bank on 30-4-1994. Bank Statement submitted to the Banker is uncertified and unsigned. This is otherwise not relevant as stock position including in-process material (though not shown separately as on 21-3-1994) was considered and credit was allowed by lower authorities where duty paying documents were co-related. Therefore we do not find any merit in the appeal and the same is rejected.
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2004 (7) TMI 579 - CESTAT, CHENNAI
Appeal - Restoration of - Limitation ... ... ... ... ..... ction could be recorded only on valid reasons to be stated by the assessee, desirably, in an affidavit. This was not done in the instant case. However, for the ends of justice, I am inclined to give an opportunity to the assessee to comply with the above requirement of law, as their Counsel has given an undertaking, today, for such compliance. 4. emsp The impugned order is set aside and the present appeal is allowed by way of remand. The Commissioner (Appeals) is directed to dispose of the assessee rsquo s appeal in accordance with law, after taking a decision on their application (to be filed within thirty days from the date of receipt of a certified copy of this order) for condonation of delay. Of course, the party should be given reasonable opportunities of being heard in the application and the appeal. 5. emsp In the event of the party rsquo s default in the matter of filing delay condonation application within the stipulated time, the impugned order shall stand restored.
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2004 (7) TMI 578 - CESTAT, CHENNAI
Order of Commissioner (Appeals) - Legality of - Natural justice ... ... ... ... ..... pplication on its merits before proceeding to deal with the appeal. In the circumstances, we need not look into the controversy regarding service of notice of hearing on the modification application. We further find that, before dismissing the appeal, the Commissioner (Appeals) did not give the appellants any opportunity to explain as to why the appeal should not be dismissed for non-compliance with Section 35F of the Act. Had such an opportunity being given, the party could have pressed their plea for modification of the interim order. Thus the impugned order suffers from the vice of violation of natural justice also. We set it aside and allow the present appeal by way of remand with the direction that ld. Commissioner (Appeals), in the first instance, dispose of the modification application on its merits after giving the appellants a reasonable opportunity of being heard and, then, proceed to deal with the appeal in accordance with law and the principles of natural justice.
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2004 (7) TMI 577 - CESTAT, NEW DELHI
Evidence - Documentary evidence pre-eminent to oral statement ... ... ... ... ..... ioner (Appeals) has recorded definite findings that respondents had no machinery even during that period for the manufacture of Laminated Pouches. They started manufacturing of such pouches only after 8-10-1998. He has also observed that even otherwise the manufacture of 8,000 kgs. of laminated pouches during the disputed period could not take place. No evidence has been also brought on record to prove the purchase of extra raw material or consumption of extra electricity by the respondents. Therefore, I do not find any sufficient ground to disagree with the findings of the Commissioner (Appeals) that there is no evidence on the record to prove the clandestine manufacture/removal of the goods during the period in dispute by the respondents. He has rightly set aside the duty demand and penalties, as imposed by the adjudicating authority on the respondents. Therefore, the impugned order passed by the Commissioner (Appeals) is upheld and the appeals of the Revenue are dismissed.
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2004 (7) TMI 576 - CESTAT, NEW DELHI
SSI Exemption - Brand name of another person ... ... ... ... ..... utomotive Pvt. Ltd. Similarly, in respect of Appellant No. 2 we observe that no excisable goods bearing the brand name of another person was seized from their factory premises. Further Shri Virender Gupta, proprietor of Appellant No. 2, in his statement has deposed that they were manufacturing motor vehicle parts and clearing the same either on their own name or without affixing any brand name. Again in respect of Appellant No. 2 also the Revenue has no other evidence except the statement of Shri Anil Khosla which has not been corroborated by any other material or evidence. The benefit of small scale exemption Notification can be denied to the manufacturer only when it is proved that the goods are being cleared by them bearing the brand name of another person. The Revenue has not succeeded in establishing that both the Appellants were removing the excisable goods bearing the brand name of another person. Accordingly, we set aside the impugned order and allow both the Appeals.
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2004 (7) TMI 575 - CESTAT, NEW DELHI
Iron and Steel products ... ... ... ... ..... s such apparently on physical verification, it is of even thickness and even width. We do not agree with the submissions of the learned Senior Departmental Representative. The certificate mentioned that the product is of uneven thickness and uneven width which the Department has not controverted by producing any other test report. Ld. Senior Departmental Representative has also relied upon the decision in the case of Garg Strips and Rolling Mills Pvt. Ltd. In the said case the product involved was examined by the Adjudicating Authority in the presence of the Counsel and it was found that the same was of rectangular cross section whereas in the present matter the test report has found the product not exactly rectangular. In view of this, the Department has also not succeeded in establishing that the impugned product is having rectangular cross section. Accordingly, we do not find any reason to interfere with the impugned order. The Appeal filed by the Revenue is thus rejected.
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2004 (7) TMI 574 - CESTAT, MUMBAI
Spring and channel sets ... ... ... ... ..... of the air compressor comprises an arched spring used in conjunction with the channel valve which in turn comprise an inlet and a discharge valve, requiring no mechanical linkages to operate but is opened and closed by the difference in air pressure across the valve. The channel valve actually consists of a combination of several small valves. Each channel with the arched leaf spring operates individually, opening and closing over a corresponding port in the seat and seat plate. A stop plate over above the arched spring limits the tracel or the life of the valve channel and the items of Ingersoll Rand USA. (b) The issue of classification of the said goods is settled by the decision in the case of the same appellant for the very said goods vide Order No. 2000 (124) E.L.T. 751 and again in 2001 (132) E.L.T. 703. No contrary decision has been shown. 3. emsp In view of the finding and following the early decisions these appeals are allowed by holding classification under 8414.90.
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2004 (7) TMI 573 - CESTAT, NEW DELHI
Cenvat/Modvat ... ... ... ... ..... atches. The matter in respect of Paonta Sahib Unit diverted to the Unit vide Tribunal Final Order No. 849/2003-B, dated 17-10-2003 2004 (168) E.L.T. 321 (T) set aside the demand on the ground that processes undertaken by the manufacturing Unit on the defective goods does not amount to manufacture. 4. emsp The present proceedings are in respect of the Mohali Unit where show cause notice was issued to Mohali Unit denying the benefit of Modvat credit in respect of the same goods on the ground that the manufacturing Unit had not paid any duty on the re-processed goods. We find as the demand in respect of the manufacturing Unit in respect of the same goods is set aside on the ground that processes undertaken by the Paonta Sahib Unit does not amount to manufacture. The denial of credit in respect of the same goods, in view of the earlier order passed by the Tribunal is also not sustainable. In these circumstances, we find no infirmity in the impugned order. The appeal is dismissed.
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2004 (7) TMI 572 - CESTAT, MUMBAI
Furniture - Non-wooden furniture ... ... ... ... ..... question were not cleared as parts but as complete furniture in sets, in CKD condition to facilitate transportation rdquo and dropped the proceedings. The Commissioner of Central Excise (Appeal) by his order 24-3-2000 upheld the said order of the Additional Commissioner of Central Excise. The Dept. has not filed any appeal against the said order of the Commissioner of Central Excise (Appeals). Copies of the said orders dated 29-12-1997 and 23-3-2000 are attached hereto. emsp (iii) Therefore, eligibility to Notification 80/90 cannot be denied. (e) There is no finding on Trolley, by both the lower authorities. The order is ex parte, therefore, for the purpose of deciding on the eligibility to notification for this item, the matter is remitted back to the Commissioner of Central Excise (Appeals) to rehear the appellant and decide the issue on merits. 3. emsp Appeal partly allowed as regards Tool Cabinets, Centre Tables and Plastic Moulded Chairs and remanded as regards Trolleys.
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2004 (7) TMI 571 - CESTAT, MUMBAI
Demand - Clandestine manufacture and removal ... ... ... ... ..... ns, provided he was not blinded in accepting the version of the Preventive Officers. Such orders are required to be set side. (vi) The unaccounted production as per the note book and alleged as at Annexure A to the SCN cannot be established. (e) The units are manufacturing the same brand name goods and have removed goods of one unit on the documents of the other and consequent duty liability by denial of brand name clause and clubbing of clearances of the units. The liability to duty and penalty and/or confiscation of the biscuits under seizure at the factory and in the tempo and order under Rule 173Q(2) could be arrived thereafter. Liability to penalty under Rule 209A can be then determined. For this purpose only, the order is to be remanded back after setting the same aside. 4. emsp Appeals as regards unaccounted production and corresponding duty based on Annexure A is allowed. 5. emsp Appeals are therefore to be disposed off in the above terms. 6. emsp Ordered accordingly.
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2004 (7) TMI 570 - CESTAT, MUMBAI
Confiscation and penalty - Clandestine removal ... ... ... ... ..... tween ldquo an act of non-accountal rdquo and a ldquo failure to make an entry rdquo has been missed. It has to be understood that the term ldquo non-accountal rdquo covers a wider activity aimed at leaving no trace of the fact that excisable goods have come into existence. In this case an accountal of the goods manufactured and cleared for captive consumption has already taken place and the same were available in the R.G.1. Only the entry of finished goods manufactured from the stock captively consumed remained to be done. Hence this is a case of mere failure to make an entry in the R.G.1 account and not a case of non accountal. Therefore, I hold that there is no warrant to confiscate the goods or impose penalty. 10. emsp In view of the discussion above, I hold that, the order for confiscating the seized good and consequent imposition of penalties is not sustainable. Therefore, all the appeals are allowed and the impugned orders passed by the lower authorities are set aside.
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2004 (7) TMI 569 - CESTAT, MUMBAI
Demand - Limitation - Method of valuation ... ... ... ... ..... ssable value. For the period in dispute, show cause notices were issued on 2 issues viz. the value of shrinkages allegedly not included in the assessable value and the alleged non-addition of another 2 to 10 notional amount in the assessable value and no notice was issued to the appellants on the issue of adoption of sale price formula (as per Sec. 4), although, the appellants had been disclosing in their price lists that they were adopting the costing method formula in respect of their own goods. In these circumstances, it cannot be held that the appellants suppressed the fact that they were valuing their own goods on the basis of formula laid down by the Apex Court in Ujagar Prints case 1988 (38) E.L.T. 535 (S.C.) . We, hence, agree with the appellants that the extended period of limitation is not available to the department, and accept the plea that the demand is barred by limitation. 4. emsp We, therefore, set aside the duty demand and the penalties and allow the appeals.
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2004 (7) TMI 568 - CESTAT, KOLKATA
Confiscation and penalty (Customs) - Export - Illegal export ... ... ... ... ..... and manipulated. The documents filed by the appellant reveal that the goods were waiting for examination and final approval of the proper officer for shipment to Nepal whereas the goods were already seized by the Customs officer on that day. It clearly reveals that the appellant tried to fabricate and manipulate the documents for showing his ownership over the seized goods. Had there been any ownership documents with the appellant that could have been produced before the Customs Authority on the very day of seizure. It took 09 (nine) days to produce such document and on an inspection by the competent authority it revealed that they were fabricated. From perusal of above, it is clear that the appellant was holding an Export License and was engaged in illegal activities of export. The order passed by the Commissioner is elaborate and has discussed all the points raised by appellant. I do not find any force in the appeal filed by the appellant. Consequently I dismiss the appeal.
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2004 (7) TMI 567 - CESTAT, MUMBAI
Cenvat/Modvat - Duty paying documents ... ... ... ... ..... of additional duty of Customs as directed by the Settlement Commission by making a suitable reference to his counter-part in the Customs Department. Despite clear directions from the Settlement Commission, if the Customs Authorities do not issue a certificate to the appellants, the appellants cannot be held responsible for the same. As such, we waive the pre-deposit and set aside the impugned order and remand the matter to the Adjudicating Commissioner to re-consider the claim of the appellants after causing necessary verification from the Customs Department and after allowing the appellants a reasonable opportunity of hearing. The appellants are directed to submit a detailed statement along with supporting documents listing all the payments they have made towards additional duty of Customs as per the directions of the Settlement Commission to enable the Adjudicating Commissioner to have the same verified by the Customs Authorities. 3. emsp Appeal is allowed by way of remand.
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2004 (7) TMI 566 - CESTAT, MUMBAI
... ... ... ... ..... opment, fabrication or testing of proto types to be paid by the appellant to YGCL will have bearing and nexus only when such proto types are imported in to India and that too when the price charged by YGCL has not considered the cost of the same in its price in the proto types supplied. 5. emsp The payment of royalty of 3 is in no way connected to import of items and it is rather for having granted the right to use their licence and technical know-how for setting up the manufacturing facility for manufacture of items in India and hence it is the condition of sale of such imported items as has been wrongly understood and represented in the impugned Order. 6. emsp As its stands, there is no quantification of the duty ordered on the 3 loading. Therefore, it appears to us that the present appeal is premature. Accordingly, we dismiss the application with an observation that the appellant may approach the Tribunal as and when quantification of duty is arrived at. Order accordingly.
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2004 (7) TMI 565 - CESTAT, MUMBAI
Classification of goods - Machines - Parts thereof ... ... ... ... ..... 98. The present case also the same order is followed. (c) emsp The appellants submit from the invoices in the period involved in this appeal it would be appear to be lsquo Cam Dobby Machines rsquo in CKD form and Commissioner had erred in applying the earlier Order and Rule 2(a) of the Rule of interpretation of Tariff. However no material exist in the appeal filed herein, that ldquo Cam Dobby Machine rdquo came into existence at any time in the factory and therefore it was dismantled in CKD/SKD state and cleared as such for ease of transportation. Since there is no material on record to establish that the full machine ever came into existence, classification as an entire or full machine cannot be determined. The clearances as of components of machines have to be upheld under and as classification under 84.48.90 as held by revenue. The order has to be upheld and this appeal dismissed. The judgements relied upon by the appellant do not assist his case. 4. emsp Appeal dismissed.
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