Advanced Search Options
Case Laws
Showing 141 to 160 of 599 Records
-
2003 (12) TMI 544 - CESTAT, MUMBAI
SSI Exemption - Brand name ... ... ... ... ..... ave been cleared under the brand name of another person who used the same brand name on identical goods. ldquo CCE v. Fine Industries - 2002 (146) E.L.T. 53 (Tri. - LB) at p. 61/62 (b) emsp The decision in the case of M/s. Ultraseal (India) Ltd. CB/192-93/02, dt. 31-10-2002 does not help the appellants as in that case the Bench had held that it should be denied only to similar goods. No material is produced that they are not similar. The decision in the case of Taj Serpent Eggs Factory 1996 (85) E.L.T. 78 (Tribunal) also does not help the appellant as in that case the entity lsquo Serpent Eggs rsquo were admittedly different from the products of other manufacturers and this Pyrotechnic article was not technically lsquo fire work rsquo . No technical data is produced that technical difference exist between Scooter Silencers and Motorcycle Silencers. (c) emsp There are no valid grounds found to upset the order to the CCE (Appeals). 3. emsp Consequently this appeal is dismissed.
-
2003 (12) TMI 543 - CESTAT, MUMBAI
Appeal - Limitation - Delay in filing - Condonation of ... ... ... ... ..... llant rsquo s brother in certain nefarious activities alleged by the Police is considered to be a good reason to exercise the discretion to condone the delay in this case, moreover the ld. DR has no objection to the same. 2. emsp Accordingly, delay condoned, the stay application to be listed for hearing on 9-12-2003.
-
2003 (12) TMI 542 - CESTAT, MUMBAI
Stay/Dispensation of pre-deposit ... ... ... ... ..... y two of his employees. He submits that in the absence of any knowledge of misuse by his employees prima facie penalty cannot be imposed upon him. 2. emsp Opposing the prayer for pre-deposit, the ld. DR draws our attention to the finding of the adjudicating authority that the act of leaving blank forms in the office which were signed by the applicant itself would be sufficient to hold that he is liable to penalty, particularly when it has been ultimately found that the forms were misused by the employees. 3. emsp On a careful consideration and perusal of the notice and the order, we hold that applicant has made out a prima facie case for waiver. Accordingly, we waive pre-deposit of penalty pending appeal.
-
2003 (12) TMI 541 - CESTAT, MUMBAI
Stay/Dispensation of pre-deposit ... ... ... ... ..... ixture with any other substance, for use as fuel in spark ignition engines. There is no dispute that the first test is satisfied. As far as the second test is concerned, there is a clear finding of the adjudicating authority that the product is not suitable for use as fuel in spark ignition engines. The Commissioner (Appeals) has not given a finding that the product is suitable for such use but only gone by acceptance of the classification as motor spirit under Chapter Heading 2710.13 subsequent to 13-5-1999 (the period in dispute in the present case ends with 12-5-1999). However, we find that the applicants have not accepted the classification under Chapter Heading 2710.13 after 13-5-1999 and the products have been classified by them under this heading under protest. In the light of this position, we hold that a strong prima facie case has been made out for waiver of pre-deposit. We accordingly grant waiver of pre-deposit of duty and stay recovery thereof pending the appeal.
-
2003 (12) TMI 540 - CESTAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... (124) E.L.T. 323 (T). 3. emsp Countering the arguments, Shri Vikas Kumar, learned SDR, submitted that it is an admitted fact that the use of component parts, on which the duty was not paid, did not result in the manufacture of dutiable products as the dry battery cells were either rejected or damaged. 4. emsp We have considered the submissions of both the sides. It is not in dispute that dry battery cells are not exempted from payment of duty or chargeable to nil rate of duty. The components parts, manufactured by the applicants, are being used in the manufacture of dry battery cells, which are chargeable to duty. In the process of manufacture, certain batteries may get damaged or may be rejected. We are, therefore, of the view that the learned Advocate has made out a strong prima facie case in favour of the applicants. We, therefore, stay the recovery of the entire amount of duty and penalty during the pendency of the appeal, which is posted for regular hearing on 10-2-2004.
-
2003 (12) TMI 539 - CESTAT, MUMBAI
Stay/Dispensation of pre-deposit - Valuation ... ... ... ... ..... the ld. Advocate. Relationship between a company and a partnership firm cannot be established by the near fact that some of the partners are related to the Directors of the company. We also observe that the trade advance and advertising expenses received and incurred respectively by the distributors cannot be the basis for revising the assessable value of the good at which the manufacturer cleared the goods. We also notice that after having mentioned these two factors (advertisement cost and advance) the Commissioner proceed to demand duty on the price at which the goods were sold by M/s. GLB rather than making an attempt to find out whether the above mention factors have influenced the prices, if so to what extent. We hold that a strong prima facie case is made out by the appellants both on merits and on limitation. We, therefore, waive the pre-deposit and stay the recovery of the duty and penalty imposed on the company by the Commissioner during the pendency of the appeal.
-
2003 (12) TMI 538 - CESTAT, BANGALORE
Exemption under Notification No. 24/91-C.E. not available. ... ... ... ... ..... ion was not manufactured out of clinker made by use of vertical shaft kiln, the department rsquo s contentions have a strong force. Since the quantity of cement in question was not made by use of shaft kiln (for production of clinker), the benefit of this notification was not available during the relevant period. As a result of acceptance of the department rsquo s plea on this point, the amount consequentially demandable could be realized. rdquo 7. emsp The principle laid down by CEGAT in this case has been upheld by the Hon rsquo ble Supreme Court as reported in 1996 (87) E.L.T. A53. Therefore, the correct interpretation of the Notification is that the concessional rate of duty will be available to that quantity of the cement which has been obtained by using rotary kiln and not from the clinkers which have been purchased from outside. Therefore, the lower authority has correctly rejected the claim of the appellants. 8. emsp We, therefore, reject the appeal of the appellants.
-
2003 (12) TMI 537 - CESTAT, NEW DELHI
Rectification of Mistake - Non-consideration of submissions made ... ... ... ... ..... ess of manufacture. 4. emsp We have considered the submissions of both the sides. We observe that the Tribunal, after holding that the processes undertaken by the applicants amount to manufacture of a new motor vehicle and that damaged car would not be treated as inputs, has remanded the matter to the Commissioner for re-computing the duty liability after taking into consideration the Modvat credit reversed by them and the duty paid on the components manufactured and captively consumed by them. It has also been mentioned in our Final Order in question that Appellants are at liberty to claim the benefit of Rule 173L of the Central Excise Rules, if they deem fit before the proper Authority which would take necessary action in accordance with law. We, therefore, dispose of the present application by observing that they are at liberty to claim the benefit of Rule 173M of the Central Excise Rules before the proper Authority which would take necessary action in accordance with law.
-
2003 (12) TMI 536 - CESTAT, MUMBAI
Appeal to Appellate Tribunal - Limitation ... ... ... ... ..... ve appeal. 2. emsp The prayer for condonation is opposed by the learned SDR who points out that even after the receipt of the impugned order the assessees waited for a period of almost 10 months to move the Hon rsquo ble High Court, which subsequently dismissed the writ petition with liberty to the assessees to move the appellate forum. 3. emsp We have carefully considered the rival submissions. In view of the explanation offered by the assessees and noting that no one has benefited in delaying the proceedings and losing the chance of agitating the matter further before a higher appellate authority, we condone the delay in preferring the above appeal. 4. emsp The COD application is hereby allowed.
-
2003 (12) TMI 535 - CESTAT, MUMBAI
Precedent and practice - Contempt ... ... ... ... ..... the time extension. (f) emsp Similarly, no purpose would be served by granting a stay in this case. The stay application is infructuous and rejected. (g) emsp In view of the fact that Hon rsquo ble High Court of Bombay after considering the issue has extended the period of issue of a show cause notice on or up to 9-10-2003, it would be in the interest of justice and in compliance of the Hon rsquo ble High Courts orders that the order impugned before me is modified to read to extend upto 9-10-2003 the time limit for issue of a show cause notice for the goods seized on 24/25-1-2003. (h) emsp On a request for issue of consequential benefit as per Charandas Malhotras 1983 (13) E.L.T. 1477 decision of the Supreme Court, it cannot be disputed that a Supreme Courts decision would be equally binding on the Commissioner in this case. The request to implement the decisions as felt fit, may be addressed to be Commissioner. 7. emsp The appeal and stay petition are disposed off as above.
-
2003 (12) TMI 534 - CESTAT, BANGALORE
... ... ... ... ..... assessable value. In other words, by majority, it was held that the price at which the goods were sold by the appellants to Shaw Wallace Co. Ltd. should be the basis for determination of the assessable value of the goods and not the freight charges by the latter to their dealers. It was also held that Shaw Wallace Co. Ltd. cannot be said to be related to the appellants which is the meaning of this expression as used in Section 4(1)(a) as no mutuality of interest between the two companies has been established as per Final Order dated 22-4-2003 2003 (160) E.L.T. 1049 (Tri. - Chennai) . 3. emsp Heard Smt. Radha Arun, for the Revenue who fairly conceded the factual position as submitted by the other side. 4. emsp We have carefully considered the matter. Since the issue involved herein has already been considered by Chennai Bench and following the majority of the view, we accept the plea of the party and accordingly all these appeals are allowed with consequential relief, if any.
-
2003 (12) TMI 533 - CESTAT, NEW DELHI
Cenvat/Modvat - Capital goods - Welding electrodes ... ... ... ... ..... and even when these are used as replacement of worn out components or part of the capital goods installed in the factory, the same would cover under the category of all parts. The term lsquo all parts rsquo would cover not only parts which were essential for functional operation of the machines but also those which are used even for supporting the machines to its foundation. There is no distinction between the functional parts and other non-essential or non-functional parts. The phrase used is lsquo all parts rsquo . Welding electrode during the course of their use either are replaced as they are not components by filling crevices or gaps or they became the part of the machinery after adjoining with the foundation. The term being wide in either case, welding electrodes has to be held as parts of the capital goods and eligible for credit. 5. emsp In view of the above observations, the Revenue rsquo s appeal is rejected and the order of the Commissioner (Appeals) is maintained.
-
2003 (12) TMI 532 - CESTAT, MUMBAI
Confiscation and penalty ... ... ... ... ..... ll not apply. There is no prohibition or restriction in contravention of which the goods could have been said to have been imported. It is not the department rsquo s case, either in the notice, or in the order, that the goods had been imported without payment of appropriate duty if that were the case, the provisions of Clauses (i), (j) or (l) of the Act which would apply in such case would have been invoked. This has not been done, nor is there any attempt to say so in the order. The Joint Commissioner, who passed the order appears to be influenced by the fact that in the same bus in which these bearings were carried various other consumer goods were found he held to be smuggled since there was no claimant for them. The mere propinquity of the bearings to such goods cannot attach a stigma to them of being smuggled. On the facts of this case, therefore, we do not find a basis for upholding the order of confiscation or penalty, allow the appeal and set aside the impugned order.
-
2003 (12) TMI 531 - CESTAT, NEW DELHI
Appeal to Commissioner (Appeals) - Limitation - Dismissal of ... ... ... ... ..... fic reason has been mentioned by the appellant. But on going through the memorandum of appeal, it is found that the appellant was waiting for a speaking order for which they had made representation. Taking into consideration the above facts, we are of the view that the Commissioner should have condoned the delay and disposed of the matter on merits. 3. emsp We, therefore, set aside the order impugned and remand the matter to the Commissioner (Appeals) for being heard on merits. Final order will be passed within a period of three months from the receipt of a copy of the order.
-
2003 (12) TMI 530 - CESTAT, MUMBAI
Demand - Benefit of exemption Notification No. 175/86-C.E. ... ... ... ... ..... under nil slab and concessional slab. 3. emsp Being aggrieved with the above order the Revenue filed an appeal before the Commissioner (Appeals) who set aside the order of the Assistant Commissioner and allowed Revenue rsquo s appeal. Hence the present appeal. 4. emsp After hearing Shri Deven Parikh, learned Advocate for the appellant and Shri A. Shukla, learned SDR we find that the Tribunal in the case of Pitambar Coated Paper Ltd. v. CCE, 2003 (152) E.L.T. 392 (Tri. - Del.) has held, in identical set of facts and circumstances, that during the time of clearance under nil rate appellant cannot be presumed to have collected duty from their buyers or it cannot be said that the duty was inbuilt in the price charged from the buyers and as such the provisions of Section 11D of Central Excise Act, 1944 are not invocable. We do not find any reason to take a different view. Accordingly we set aside the impugned order and allow the appeal with consequential relief to the appellants.
-
2003 (12) TMI 529 - CESTAT, MUMBAI
Cenvat/Modvat - Electric control panels, voltage stabiliser and parts thereof ... ... ... ... ..... been issued by the IOC Ltd., Ahmedabad. These are computer generated invoices without intimating software details which was required to be informed to the Jurisdictional AC under Rule 57GG(8)(iii). Non-intimation of the software makes such invoice invalid is the assertion in the impugned order. The appellants have placed reliance on the copy of the circular issued by the Board, No. 233/67/96-CX., dated 25-7-1996, wherein it has been intimated that, denial of Modvat credit to end-users on the strength of such computer generated invoices, is not warranted as non-submission of software is basically a technical offence in nature. The deficiency is also attributed to the supplier IOC Ltd. and not to the appellants. 3. emsp There is no ground to claim that the inputs are not duty paid and thus have not been used in the manufacture of dutiable finished goods. 4. emsp Considering these submission, I allow the appeal and the orders of the lower authorities are consequently set aside.
-
2003 (12) TMI 528 - CESTAT, MUMBAI
Cenvat/Modvat - Adhesive tapes ... ... ... ... ..... the grounds of appeal and the findings recorded by the learned Commissioner (Appeals). 3. emsp I find that, the appellants have taken credit on the adhesive tapes (Inputs) indicating their classification under Chapter 39 whereas the supplier has indicated the classification under sub-heading No. 8546.00. 4. emsp It must be borne in mind that, the credit in respect of input which are declared under the general nomenclature ldquo adhesive tapes rdquo will cover the grant of credit in respect of ldquo adhesive tapes of whichever classification rdquo . It is possible that some of the adhesive tapes may fall under Chapter 39 whereas the others could go under a different heading. Besides, the law having been liberalised further, in terms of Notification No. 7/99-C.E. (N.T.), dated 9-2-99, even an absence of declaration would not come in way of extension of credit. 5. emsp Accordingly, I hold that the appeal from the Revenue is without any merit and the same is accordingly rejected.
-
2003 (12) TMI 527 - CESTAT, MUMBAI
Valuation - Place of removal ... ... ... ... ..... goods have been permitted to be deposited without payment of duty from where such goods are removed. Although it is not in dispute that the goods in question were removed from the factory to the depot, and from where they were despatched by the appellant to the destination specified by the purchaser. We do not see how it is possible in this situation to say that there has been a sale of the goods at the factory gate of the appellant. Section 2(h) of the Act defines sale and purchase meaning any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration. The sale as defined did not take place at the factory gate. The goods continue to be in possession of the appellant when they left the factory gate, and at least till they were removed from the depot. Hence it is not possible to say that there has been sale. 4. emsp We, therefore, do not find any ground for interference.
-
2003 (12) TMI 526 - CESTAT, MUMBAI
Refund - Cenvat/Modvat on inputs - Additional Duties of Excise (ADE) ... ... ... ... ..... ted to be debited and, only in that situation, the accumulation occurs, and the refund can be permitted under Rule 57F(13). Raising the credit entry under the category T and TA itself was irregular in the absence of any liability on final goods under T and TA Act. The grounds cited by the learned Commissioner (Appeals) to permit the refund are totally without any legal basis. It is a well settled law that, when the finished products are fully exempt from any duty, the Modvat chain breaks and the duty suffered by the inputs has to be compensated on exports, through mechanisms other than Modvat for example alteration in rates of drawback on exempted articles such as, utensils, garments etc. The cash refund of input duty paid under T and TA Act, cannot be permitted as analysed above. 7. emsp Therefore, I hold that the impugned order in appeal is not sustainable. 8. emsp Accordingly, I allow the Revenue appeal and set aside the impugned order passed by the Commissioner (Appeals).
-
2003 (12) TMI 525 - CESTAT, MUMBAI
Cenvat/Modvat ... ... ... ... ..... erates the same objection. 3. emsp It is now settled law that Modvat credit cannot be denied solely on the ground that it was not claimed when the goods were cleared. The Commissioner (Appeals) does not adduce any material in support of his view that the appellant, despite knowing that duty was payable on the doubled yarn, failed to do so. The appellant rsquo s contention was that the goods were exempted from payment of duty by notification 35/95. 4. emsp The question whether the exemption would be available or not is not now one that we are concerned with. The point raised by the appellant that Modvat credit cannot be denied solely because the claim for it was raised at a later date has to be accepted. However, the appellant has to satisfy the adjudicating authority that duty was paid on single yarn that was actually doubled. For the sole purpose, the matter is remanded to the adjudicating authority. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
............
|