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Showing 501 to 520 of 658 Records

• 2007 (9) TMI 162
  

  Shampoo contained in each pouch is less than 10 ml and ipso facto the goods stood excluded from applicability of Standards of Weights & Measures (Packaged Commodities) rules – MRP based valuation – Impugned goods should be assessable u/s 4 of C.E.(V) Rules not under section 4(A).

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• 2007 (9) TMI 161
  

  Invoice issued by depot shows higher payment of duty than actually paid – Credit availed on basis of these documents, higher than the actual duty paid on inputs is not admissible – So demand is upheld - By considering facts of the case penalty is unsustainable.

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• 2007 (9) TMI 160
  

  Penalty equal to duty imposed on MD of company – Sec. 114A provides that penalty can be imposed on only that person who is liable to pay duty or interest – Even if MD is personally responsible for misdeeds of company, penalty on MD is not justified.

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• 2007 (9) TMI 159
  

  ‘Lay flat tubings’ emerges as separate finished goods in manufacturing of ‘plastic bags’ is marketable – Note 8 of CH 39 gives sufficient support to classify it under CSH 39.17 – Hence Lay flat tubings are excisable which are used in manufacture of plastic bags.

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• 2007 (9) TMI 158
  

  Trading goods were entered in RG-1 register – No any computerized records produced to prove that no any debit entry has been made in RG-1 register – Duty is demandable on such clandestinely removed goods by adopting average price valuation method – Interest not chargeable but penalty chargeable.

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• 2007 (9) TMI 157
  

  Appellant job worker declared the price on basis of price declared to him by the merchant / traders – Bonafide belief that price was correct – Such error cannot be alleged as suppression of facts – No evidence produced by dept. to prove collusion of appellant with trader – Extended time not invocable

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• 2007 (9) TMI 156
  

  Final product Poly Vitamin B Complex Syrup classified under Ch. 30 was challenged by dept. on ground of alcohol content in the impugned good - Held that once duty has been paid on the inputs & it has been consumed in mfg. of dutiable final product, input stage credit cannot be denied

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• 2007 (9) TMI 155
  
  The Appellate Tribunal CESTAT, Kolkata allowed the appeal and admitted it for hearing despite a delay of 62 days in filing. The delay was due to the negligence of the General Manager, not intentional. The appeal was entertained as the appellant did not stand to gain from the delay caused by the General Manager. The application for condonation of delay was allowed.

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• 2007 (9) TMI 154
  

  Record does not reveal that appellant was called for examination u/s 108 C. Act or given opportunity to defend – When there is no evidence of involvement to finance illegal import, not there was opportunity of rebuttal, then action cannot be taken against appellant on basis of statement of third party

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• 2007 (9) TMI 153
  

  Change in policy of Ministry of food to treat clearance of levy sugar on loan, as free sugar – Decided that manufacturers will pay differential duty on basis of difference in price of levy and free sugar – Differential duty was paid late so interest is payable but penalty is unsustainable

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• 2007 (9) TMI 152
  

  Not. 58/97 – Conditions u/not. violated by assessee – In view of Tribunal, violation of conditions of Not. cannot be treated as procedural mistake and Not. must be interpreted strictly – Hence even ‘Iron and Steel goods’ are notified inputs under Not 58/97 though credit is not allowed.

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• 2007 (9) TMI 151
  

  Mfg. of goods on job work without getting registration under Central Excise Act but returns to I.T. Dept. & Commercial Tax Dept. were regularly furnished – Willful evasion of duty -Matter remanded to quantify duty liability after giving SSI exemption & taking value of clearance as cum-duty price

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• 2007 (9) TMI 150
  

  Credit denied on stock transferred to newly formed company after merging of company – If dept. has not disputed assets & liabilities taken over by new company then it cannot deny the benefit which had already accrued before merger – Credit admissible

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• 2007 (9) TMI 149
  

  SCN issued to categorize the Underwater Battery under S. No. 12 of Not. 64/95 whereas goods actually deserves to fall under S.No. 3 – Opportunity not given to assessee to reply the relevant letter – Adjudication order after lapse of 10 yrs of issue of SCN is baseless – Appeal of assessee allowed

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• 2007 (9) TMI 148
  

  Allegation of shortage of inputs in not justified if there is no any weightment slip on record to show that stock was actually weighed – Stock taking report cannot be said substantial evidence in absence of actual weightment slip – Demand on account of shortage of inputs is set aside

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• 2007 (9) TMI 147
  

  Assessee was not given opportunity to cross-examine the makers who have submitted the documents. – Genuineness of documents was testified by the person who was not a party to preparation of documents – Opportunity of cross-examination should be given to assessee before revenue rely on these documents

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• 2007 (9) TMI 146
  

  SCN issued only on basis of audit objection – Held that by mere change of opinion proceedings cannot be initiated as there is no intention to evade duty – Inputs used in jobwork resulting with the dutiable output – Credit cannot be denied to avoid cascading effect in absence of double claim of credit

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• 2007 (9) TMI 145
  

  ‘Barge’ entered in to the Indian Customs Waters – Penalty on Captain of vessel cannot be imposed as it was a bona fide mistake – Moreover Barge was brought into Indian Custom Water at the instructions of Controller of Cochin Port – Penalty on master of vessel is set aside

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• 2007 (9) TMI 144
  

  Appellant opted for switchover to new scheme of cenvat credit on 10.2.04 so appellant cannot be forced to comply with the Rule 9A of Cenvat Credit Rules 2004 which was introduced subsequently on 25.11.04 by Not. 38/04 C.E. – Assessee’s appeal allowed

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• 2007 (9) TMI 143
  

  Import of ‘Palmolien’ – Taxable event occurs when the B/E has been filed – On date of filing Bill of Entry, goods had been transferred to ‘shore tank’ from the ‘board of ship’ – Hence as per sample taken from ‘shore tank’ goods are classifiable under SH 15119090

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