|
Advanced Search Options
Case Laws
Showing 81 to 100 of 155 Records
-
1994 (6) TMI 78 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... as the appellants have admittedly filed classification lists describing the item and claiming the benefit of Notification 55/75 which have been approved by the department, and therefore, the extended period of limitation is not available to the department. Since the classification lists have been approved, the relevant rate to be applied is the rate of duty as prevailing on the date of clearance in terms of Rule 9A(1)(ii) of the Central Excise Rules, 1944. 5. In the result, we hold as follows - (i) Wheel Barrows are not agricultural implements entitled to the benefit of Notification 55/75. (ii) emsp The demand of duty is confined to the period from June, 1981 onwards (as show cause notices have been issued on 2-1-1982 for the period from 1-4-1978 to 26-9-1981 and the show cause notice for the subsequent period has been issued on 4-6-1983) (iii) The rate of duty to be applied is the rate in force at the time of clearance of the goods. 6. Appeals are disposed of in above terms.
-
1994 (6) TMI 77 - CEGAT, NEW DELHI
Redemption fine to be according to market value of goods and margin of profit ... ... ... ... ..... ods saying that the goods were not spares. This should have acted as a sufficient restrain for the appellant and therefore repetition of the same mistake on the ground that earlier similar goods were being allowed does not hold good any more. Further, I find that Section 111(m) has been invoked in the show cause notice. Though the Adjudicating Authority has not specifically mentioned Section 111(m), however, there is no doubt about the confiscation of the goods. Moreover, redemption fine is based on certain criteria which has been spelt out by the Hon rsquo ble Vice President in his order. In this view of the matter I agree with the findings of the ld. Vice President. The difference of opinion is resolved accordingly. File to be placed to the Regional Bench for further orders. Sd/- (G.R. Sharma) Member (T) Dated 10-6-1994 FINAL ORDER In view of the majority opinion, the appeal is rejected. Sd/- (G.A. Brahma Deva) Member (J) Sd/- (S.K. Bhatnagar) Vice President Dated 14-6-1994
-
1994 (6) TMI 76 - CEGAT, NEW DELHI
Refund - Limitation ... ... ... ... ..... l payment and it could only be considered as subject to the outcome of their plea for permission under Rule 56A. rdquo 9. emsp In view of this position, since admittedly, the appellants filed the D-3 intimations within time, it cannot be held that the subsequent delay in filing the duty paying documents renders their claim time barred in terms of Section 11B CESA, 1944. We, therefore, hold that the appellants rsquo claim for set off of countervailing duty is not barred by limitation. However, in view of the submission of the ld. DR that the documents cannot be correlated, the factual aspect of verification is to be carried out by the Asstt. Collector to whom the matter is remanded for that purpose. In the result, we set aside the impugned order holding that the scheme of the appellants is not hit by limitation and remand the matter to the Asstt. Collector for verification of the duty paying documents already submitted by the appellants. 9A. Appeal is, thus, allowed by remand.
-
1994 (6) TMI 75 - CEGAT, NEW DELHI
SSI Exemption - New assessee vis-a-vis old assessee ... ... ... ... ..... Rs. 75 lakhs in the preceding financial year. 4. emsp The lower appellate authority has invoked paragraph 3 of the notification against the appellants which is a clause not attracted in the facts of these cases as the appellants have been clearing the goods continuously from 1986 and have also cleared goods during the previous financial year. The proviso to the notification is also not attracted in the instant case as it would only restrict the aggregate value of clearances of specified goods from any factory by or on behalf of one or more manufacturers in any financial year to the extent mentioned therein. The proviso does not govern clause (ii) of the Notifications 83/83 and 85/85. As the value of clearances by the appellants is within the limits of paragraph 2 of both the notifications, we hold that they are entitled to the benefit of the notifications. We, therefore, set aside the impugned orders and allow the appeals with consequential relief of refund to the appellants.
-
1994 (6) TMI 74 - CEGAT, NEW DELHI
Audio Cassette Housing (CO) and Audio Cassette Tape ... ... ... ... ..... Housing (CO) for use in the manufacture of Audio Cassette Tapes and consequently duty liability thereon in terms of Rule 9 does not arise. 5. emsp The present cases are on all fours with the case of M/s. Krishna International (supra). Ld. DR reliance upon Rule 2(a) of the Interpretative Rules which provide that ldquo any reference in a heading to goods shall be taken into account to include on reference to those goods imcomplete or unfinished provided that the incomplete or unfinished goods have an essential character of the complete or finished goods rdquo is misplaced herein as it has been found that Audio Cassette Housing has not come into existence in the course of manufacture prior to the coming into existence of Audio Cassette Tape which is the final product manufactured and cleared on payment of duty. 6. emsp Following the ratio of the Tribunal rsquo s decision (supra), we set aside the impugned orders and allow the appeals with consequential relief to the appellants.
-
1994 (6) TMI 73 - CEGAT, NEW DELHI
Demand, confiscation and penalty ... ... ... ... ..... The plea for exemption has been raised only at this stage. The ld. Advocate admitted that this plea has not been raised earlier but submitted that there is no bar and the plea may be raised at any stage. 10.2 emsp We, however, find that this plea has been raised only during the course of arguments and as the interpretation of exemption notification is not within the jurisdiction of this Bench, we do not deem it proper or necessary to go into this aspect. 11. In view of the discussions hereinbefore, we pass the following orders 12. emsp The impugned order is upheld except to the extent that duty amount of Rs. 4,91,297.19 is ordered to be reduced by duty leviable on 91,412 bricks found in stock but unaccounted, as duty on such bricks would be payable only at the time of removal, and therefore, the demand for such reduced duty is confirmed. Redemption fine is reduced to 15,000/- rupees and penalty to Rs. 70,000/-. Subject to these modifications, the appeal is otherwise rejected.
-
1994 (6) TMI 72 - CEGAT, NEW DELHI
Appeal - Condonation of delay ... ... ... ... ..... squo s delay should be properly explained to meet the requirement of sufficient cause. The ld. JDR submitted that though the provisions may be harsh yet they are to be dealt with the extra case and that the law is very specific in regard to this issue. 3. emsp Heard the submissions of both sides and considered them. In the instant case, I find that there is an individual who is running for his life from his own country because in his own country the conditions are chaotic and the entire situation is in turmoil. Having regard to these specific aspects obtaining in the instant case, I find that sufficient cause exists for condonation of delay of 10 days and hold accordingly. 4. emsp In this view of the matter is allowed to the extent of the requirement of the impugned order and the impugned order is set aside. As the appeal has not been considered on merits by the lower authorities, no orders are being passed on merits of the appeal. (Pronounced and dictated in the open court).
-
1994 (6) TMI 71 - CEGAT, NEW DELHI
Refund - Duty paid under protest ... ... ... ... ..... tter dated 20-9-1979 which they have not done. It is well settled in law now that a letter claiming exemption from duty should be treated as a letter of protest against payment. Having regard to this aspect of the case, I am inclined to agree with the order proposed by the Hon rsquo ble Vice President that the matter may be remanded to the Asstt. Collector for re-consideration in accordance with the observations made by the Hon rsquo ble Vice President. The order proposed by the Hon rsquo ble Vice President is, therefore, concurred with. Dated 26-4-1994 Sd/- (G.R. Sharma) Member (T) FINAL ORDER 22. emsp In view of the majority opinion the matters are remanded to the Assistant Collector for de novo consideration in accordance with the observations of the Vice President. 23. The Assistant Collector may give the appellants an opportunity of being heard in the matter before passing the order. Sd/- (Jyoti Balasundaram) Member (J) Sd/- (S.K. Bhatnagar) Vice President Dated 6-6-1994
-
1994 (6) TMI 70 - CEGAT, CALCUTTA
Modvat Credit - Adjustment in duty credit ... ... ... ... ..... very issue of applicability of time-bar for issue of notice of demand in cases where amount of Credit taken requires to be varied corresponding to the variation of the duty itself, has been raised before the Honourable Supreme Court in the S.L.P. filed by Collector of Central Excise, Chandigarh against the Tribunal rsquo s Order (respondents, M/s. HMM Ltd.). One of the issues in the said S.L.P. is whether the time-limit under Section 11A of Central Excises and Salt Act, 1944 would govern proviso 3 to Notification 201/79. This has been reported in 1994 (69) E.L.T. - A199. As the matter is before the Supreme Court and as we are of the view that the Tribunal decisions in Arvind Detergents and Bakesman rsquo s Home Products cases need to be reviewed, we are referring this case to the Honourable President of the Tribunal for constituting a Larger Bench to hear the matter pending the outcome of the Special Leave Petition filed before the Honourable Supreme Court referred to above.
-
1994 (6) TMI 69 - CEGAT, CALCUTTA
Refund - Limitation - Bar ... ... ... ... ..... s correctly held the refund claim to be not barred by limitation, the instant Appeal therefore, deserves to be rejected. 7. emsp A plea was advanced by Shri N.K. Mandal, learned Departmental Representative that the matter will be subject to the amended provisions of Section 11B of Central Excises and Salt Act, 1944 relating to unjust enrichment. This contention is valid. Though the Collector (Appeals) had allowed the Appeal filed by the Respondents herein holding that their refund claim was not hit by limitation, the issue has been kept alive by the filing of the appeal against that Order. Only when the appeal is decided does the refund claim finally get settled. Till then it is a pending matter. In the circumstances, the provisions of amended Section 11B will apply. Accordingly, while I reject the Appeal, I direct that the Assistant Collector should take into account the provisions of Section 11B(2) of the Central Excises and Salt Act, 1944 while finalising the refund claim.
-
1994 (6) TMI 68 - CEGAT, NEW DELHI
SSI Exemption - Value of clearances ... ... ... ... ..... cle at the time of removal in terms of Section 4(4)(d)(ii) of the Act. According to Section 4(4)(d)(ii), value in relation to any excisable goods does not include the amount of the duty of excise, sales tax and other taxes if any, payable on such goods. It is clear from the wordings that duty payable if any is to be deducted and not the actual duty paid. Irrespective of the fact whether duty element was shown in the invoice or not if the duty is payable such duty is to be deducted while determining the assessable value and sometimes it may be beneficial to the assessees in the marginal cases like in the present case. In the absence of any restriction or explanation in the relevant notification, following the decisions cited by the appellants on this issue, we hold that value of clearance is to be determined in terms of Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944. Accordingly, the appellants succeed on this issue. The appeal is disposed of in the above terms.
-
1994 (6) TMI 67 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... e Bench could understand the indefensible position of the Revenue. 3.1 emsp We are shockingly surprised at the final order of the lower appellate authority rejecting the appeal of the appellants herein despite its finding of fact that the wires and cables of aluminium in question are exceeding 2.5 square millimetres and yet classified them under 33B(i). In view of the Collector(Appeals) finding, the goods are classifiable vide Tariff Item 33B(ii). Accordingly, we allow the appeal with consequential relief to the appellants. We are also constrained to observe that it is not only non-application of mind by the lower authorities to the facts on record but goes further. It indicates a mental attitude that case/appeal of an assessee must be rejected, come what may. In our view this is a fit case which deserves to be brought to the notice of the Chairman, Central Board of Excise and Customs and the Secretary to the Department of Revenue for information and necessary action, if any.
-
1994 (6) TMI 66 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ts syrup in separate sub-headings e.g. Lactose and its syrup in 1702.10, whereas all sugar syrups are clubbed together in different sub-heading 1702.30 in CETA 1985 apart from two sub-headings 1702.11 and 1702.19 for all other sugars rsquo . 29.1. Preparation of other sugars rsquo is a new category of goods included in CETA. HSN Notes would not at all throw any light on ldquo preparation of other sugars rdquo . HSN Explanatory Notes are in my view totally irrelevant in so far as classification of preparation of other sugars rsquo is concerned. No reliance can be placed on them for the controversy in hand. 30. In view of the foregoing discussion, I agree with the Hon rsquo ble President that the products under consideration would be under sub-heading 1702.29 as other preparations of other sugars rsquo . Sd/- P.C. Jain Member (T) 31. In view of the majority opinion of the Members the appeal is dismissed. Dated 16-6-1994 Sd/- P.K. Kappor Member (T) Sd/- Harish Chandra President
-
1994 (6) TMI 65 - CEGAT, NEW DELHI
SSI Exemption and Modvat Scheme ... ... ... ... ..... gate value of clearances under Notification No. 175/86, dated 1-3-1986. In view of the position, the impugned order is set aside and the appeal allowed rdquo . 6. From the order of the Tribunal extracted above, it follows that there is nothing in the Rules to prevent a manufacturer from opting out of the MODVAT Scheme at any time of the financial year for the purpose of availing the full exemption upto the prescribed limits in terms of Notification No. 175/86 as long as the clearances under the MODVAT are also included for determining the aggregate value of clearances under the said notification. We therefore hold that on opting out of the MODVAT Scheme, the appellants were eligible for the full exemption in respect of their clearances including the clearances under the MODVAT upto the prescribed limits in terms of Notification No. 175/86. 7. In view of the foregoing, we allow the appeal. The appellants shall be entitled to consequential relief in terms of our findings above.
-
1994 (6) TMI 64 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... n rsquo ble Member (J) that the appellants have not shown that the items in question were specially designed for the mobile service unit. 6. Learned DR is correct in pointing out that the tables and cup-boards in question were ordinary articles of furniture. Since they were admittedly fabricated or manufactured by the appellants in their factory and then fitted in the unit the appellants were required to have declared these items separately and followed the prescribed procedure and paid the duty before using them or fitting in the mobile unit. In fact the appellant were liable for penalty for not having followed the prescribed procedure and not discharged the duty liability. 7. In so far as the classification is concerned, they have been rightly classified by the authorities below under Tariff Item 40 as articles in the nature of iron/steel, furniture and the duty demanded is payable. 8. The penalty is also justified in the above circumstances. 9. Hence we dismiss the appeal.
-
1994 (6) TMI 63 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... estion would be to consider whether a particular fibre constitutes the bulk of the fabric, and not whether it happens to be the single largest constituent, irrespective of its absolute quantum. Thus, if a fabric is composed of 5 or 6 different fibres, the largest of which constitutes about 20 by weight, it would not be logical to call the fabric as one made from that fibre, merely because it is the largest single constituent. For the purpose of deciding whether a fabric as a whole is a ldquo man-made fabric rdquo , as understood by the trade and by the consumer, if over 50 of the weight constitutes of man-made fibres, it should matter little whether a part of the man-made fibre is cellulosic and another part is non-cellulosic. 7. In the present case the total percentage of man-made fabrics is more than that of cotton and therefore following the ratio of the above order the Item was rightly classifiable under Tariff Item 22 as man-made fabrics. We therefore dismiss the appeal.
-
1994 (6) TMI 62 - CEGAT, NEW DELHI
Modvat Credit - Duty-paid character ... ... ... ... ..... ted along with the paper book would be sufficient to conclude that inputs had been declared in the declaration. Considering that photo-copies, of the gate passes have been annexed to the Appeal Memo and the averments made that certificates were subsequently obtained from SAIL Stockyard, we consider that it would serve ends of justice if these facts are verified by authorities below. We also hold that since steel rounds were covered under Heading 7214.90 and the fact that it is not alleged that these are not eligible for Modvat, mere omission to mention as ldquo Steel rounds rdquo would not disentitle the appellants from benefit of Modvat. We accordingly remand the matter to the concerned Adjudicating Authority for de novo consideration of the matter with directions to allow credit in case consignments are covered by gate passes and such consignments as are received from Hindustan Steel Stockyards are covered by prescribed certificates evidencing duty paid nature of the goods.
-
1994 (6) TMI 61 - CEGAT, NEW DELHI
MODVAT Credit ... ... ... ... ..... erefore, observe that the findings of the lower authorities in regard to non-submission of documents as also about the incomplete description of the goods are not based on evidence. The finding of the Collector (Appeals) that duty paying documents were not produced in respect of C.R. Sheets on which deemed Modvat credit was claimed by the appellant, is not correct, as deemed credit is available only in cases where actual duty paying documents are not available. Having regard to the above facts and circumstances, I hold that deemed Modvat credit amounting to Rs. 13,385.27 on C.R. Sheets will be admissible to the appellant. The other issue regarding deemed Modvat credit on Copper, Brass Sheets and Strips was not agitated before me. The appeal is therefore allowed to the extent of Rs. 13,385.27 (Rupees Thirteen Thousand Three Hundred Eighty Five and Paise Twenty Seven only). 6. But for the above modification the impugned order is upheld and the appeal is disposed of accordingly.
-
1994 (6) TMI 60 - CEGAT, MADRAS
Import - Letter of credit ... ... ... ... ..... one consignment was shipped on 15-9-1993 and the other consignment was shipped on 28-9-1993 i.e. prior to the date of communication of the change in policy to the Department. Therefore, in the peculiar facts and circumstances of this case, bearing in mind the clear direction of the Madras High Court which found the pleas of the appellant petitioner ldquo merited acceptance rdquo and for the reasons set out above, we set aside the impugned order, recall our order dated 2-2-1994 and allow the appeals and applications of the petitioner. At this stage, the learned Counsel prays for a direction to the authorities for issue of a detention certificate for remission of demurrage. Since the goods are in detention the petitioner can take out an application before the appropriate authority who will consider the petitioner rsquo s plea in this regard. Since the goods are under detention, we direct the lower authority to dispose of the matter expeditiously. (Pronounced in the open Court).
-
1994 (6) TMI 59 - CEGAT, NEW DELHI
Demand - Molasses ... ... ... ... ..... d by dip reading cannot be exact because of this. The learned counsel drew our attention to ISI specifications for steel tanks for storage of molasses IS. 5521-80. This indicates that 10 is always provided for foam in working out volume of tanks for storage of molasses. 5. The learned SDR submitted that the molasses belong to the sugar season 1988-89 whereas verification was done on 17-10-1989 and the foam could have settled by that time. He, however, conceded that foaming can also result because of storage alone. 6. Heard both sides. ISI specifications clearly indicate that 10 allowance is always given for foaming during storage of molasses. It is also admitted by SDR that excess noticed is within 10 . Since the fact of foaming has not been disputed and it is also a fact that during foaming dip reading measurement could not indicate exact weight. We find considerable force in the contentions of the appellants. We, therefore, set aside the impugned order and allow the appeal.
|
