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Case Laws
Showing 101 to 120 of 293 Records
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1988 (3) TMI 271
Matches - Penalty ... ... ... ... ..... ion 22/82, referred to supra, is not applicable. It is settled proposition of law that in the matter of construction of an exemption notification there is no scope for intendment and a literal construction will have to be adopted. The concessional notification not being applicable to the other two appellants in the aforesaid circumstances the order of the Collector in demanding duty at the Tariff rate is sustainable in law. I, therefore, confirm this finding of the Collector under the impugned order. Since the other appellants are said to have not contravented any provisions of law at any time in the past and the units being cottage units, I am inclined to hold that interests of justice would be met if some leniency is shown in respect of the quantum of penalty and in this view of the matter I reduce the penalty on each of the appellants from Rs.1,000 to Rs. 250/-. 7. In the result Excise Appeal No. 471/87 is allowed and the other two appeals are dismissed with modifications.
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1988 (3) TMI 270
Tea - Fixation of rate of duty for different zones ... ... ... ... ..... sion, Civil Rule Nos. 69/84 and 1054/83 in the case of Santi Tea Estate (Pvt.) Ltd. and Another and The Ganesh Bari Tea Company Pvt. Ltd. and Another v. Collector of Central Excise and Others, in which the decision in the case of Sankar Tea Co. Ltd. has been relied upon. 9. The Gauhati High Court has already decided that Revenue should assess duty on tea grown in the district of Dibrugarh from 5-11-1981 to 28-1-1982 at the rate of Rs. 0.40 per kilogram and that if any amount above this rate has been assessed and realised, the same shall be refunded to the appellants. 10. Respectfully following the judgment of the Gauhati High Court, this appeal is allowed. The relief shall, however, be worked out by the Assistant Collector in the light of stipulation ( ldquo the rate of duty leviable on tea manufactured in one zone from green leaves grown in another zone shall be the rate applicable to the zone in which such leaves were grown rdquo ) in proviso (i) to Notification No. 184/81.
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1988 (3) TMI 269
Penalty - Canalised goods ... ... ... ... ..... in all other orders passed on the same date, except one order which was passed on 16-4-1987, a quantum of fine of 15 has been imposed. While I find some force in the submission of the learned counsel for the appellants that reduction in the quantum of fine should be given in all these cases where 15 of fine has been imposed conforming to the quantum of 10 adopted by the very same adjudicating authority in two cases referred to above, I am not inclined to modify the order and reduce the quantum of fine, because the exercise of the discretion though marginally varies from one case to other cases cannot be said to be either arbitrary or perverse. A small variation by itself cannot be a circumstance warranting modification of the same conforming to a rigid formula. 9. In the result the penalty imposed on each of the appellants under the respective impugned orders is set aside and the fine imposed confirmed. Except for the above modifications, the appeals are otherwise dismissed.
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1988 (3) TMI 268
Iron or steel products ... ... ... ... ..... rip. And our ignorance of the width leaves nagging doubts in my mind that hold me back from such a ruling. These doubts are not a little heightened by an Assistant Collector who speaks of widths without recording how wide the goods are, and who assesses the products as plates, sheets, strips, coils for rerolling, but who avoids defining the products as plates or strips, merely writing down the item or sub-item number, little realizing the pitfalls of this short cut. I can see but one way in this uncertainty and that is to ask the Assistant Collector to readjudicate. 17. Both he, and Collector Appeals if an appeal should reach him, must supply full technical and physical details of a goods, their measurement dimensions and so on, the use to which the goods are put, and other relevant materials. I order accordingly and in order to enable this to be done I set aside the orders of the two lower authorities. 18. I agree. Sd/- (G.P. Agarwal) Member (J) Sd/- (H.R. Syiem) Member (T)
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1988 (3) TMI 267
Non-accountal and confiscation ... ... ... ... ..... regard to our finding that the defence put forward by Dinesh Kumar is unbelievable the order of confiscation passed by the Collector requires confirmation. 20. The only other aspect that remains for consideration is as to the harshness of the fine and penalty ordered by the Collector. The total value of the excess gold found was Rs. 1,35,180. The Collector had allowed redemption on payment of fine of Rs. 50,000/- and had imposed a penalty of Rs. 10.000/-. If it was a case of mere non-accountal or not entering in the statutory register, some leniency could have been shown. But then the defence put forth is altogether a false defence. Having regard to the object of the Gold (Control) Act we will not be justified in interfering with the imposition of fine and penalty. We, therefore confirm the confiscation, the fine levied in lieu of confiscation as well as the penalty imposed on the appellant Shri Dinesh Kumar. 21. In the result, both the appeals fail and the same are rejected.
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1988 (3) TMI 266
Countervailing duty paid on inputs admissible ... ... ... ... ..... w that when a particular provision lends itself to do different interpretations the one in favour of the assessee will have to be adopted. Apart from this, the fact remains that MODVAT credit is available in respect of the duty paid inputs lying in the stock of a manufacturer as on 1st March, 1986 under Rule 57H(1)(a) of the Rules and there is no reason as to why the inputs viz. chemicals which are indisputably used in the manufacture of Resins should to excluded from the purview of the MODVAT scheme under the transitional provisions. To a specific query I am informed that MODVAT credit is available in respect of the chemicals from 1st March, 1986 onwards. Therefore, taking into consideration all these factors, I am inclined to hold that the appellant would be entitled to MODVAT credit in respect of the countervailing duty paid on the chemicals used by the appellant as an input in the manufacture of Resin. The impugned order is, therefore, set aside and the appeal is allowed.
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1988 (3) TMI 243
Natural justice ... ... ... ... ..... se (a). 5. In the meantime, the goods had already been sold by the department and the sale-proceeds have been deposited in a fixed deposit with a nationalised bank. The proceeds shall continue to be invested in a fixed deposit with a natioinalised bank by the Prothonotary, including the accrued interest on the same. The parties may apply to the Court for obtaining an appropriate order for the payment of this amount after the import control authorities pass their orders and in the light of those orders. If, however, within six months the final order is not passed by the Deputy Chief Controller of Imports and Exports and if he passes such an order within six months and if the order-in-appeal is not passed within six months thereafter, then, on the happening of one or the other event, the parties are free to apply to this Court for the payment of the amount which has been deposited pursuant to the order passed by Lentin, J. 6. There will be no order as to costs in this petition.
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1988 (3) TMI 242
Legislation - Statute ... ... ... ... ..... , held that this provision in the Act come into force at once. Otherwise the results would be startling and leading to a stalemate. (See also Rajendra Kumar v. State AIR 1957 M.P. 60 paragraph 43). 12. As pointed out by the Supreme Court, unless Section 1 (3) operated, now could there be a postponement of the enforcement of the Act? Equally so, unless Section 1 (3) operated, how could the Act itself be brought into force? Such anomalies are avoided by reading Section 1(3) as coming into operation at-once, and by virtue of that operation, postponing the commencement of the other section to such dates as may be appointed by notification. 13. The petitioner rsquo s contention that Section 1(3) of the Act never came into force is not therefore valid. The Investigation initiated against him under the provisions of the Act are not open to challenge on the ground raised in the Original Petition. No other contentions are raised. The Original Petition is therefore dismissed in limine.
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1988 (3) TMI 241
Starch gums, being modified starches ... ... ... ... ..... of earlier years when according to their own statement they were manufacturing goods with the aid of power, they were required to make a declaration for getting an exemption from the licensing control. To that extent, therefore, the appellants have contravened the Rule 174 read with Rule 173Q. Accordingly, a penalty of Rs. 1,000/- (Rupees one thousand only) on the appellants would meet the ends of justice for that contravention. Since they were required to take out a licence, the goods under seizure are also liable to confiscation. We do not interfere, therefore, with the confiscation and imposition of fine of Rs. 1,000/- (Rupees one thousand only) in lieu thereof ordered by the adjudicating authority. 6. We, however, make it clear that the Collector would be competent to impose a suitable penalty, having regard to the quantum of duty evaded for determination of which the case is being remanded to Collector as mentioned above. 7. The appeal is disposed of in the above terms.
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1988 (3) TMI 240
Import- AID Cargo ... ... ... ... ..... gton stating that the invoice with the certificate of the supplier as required under the scheme was not filed by the petitioners along with the application. The record was produced by the respondents and a supplementary affidavit filed to state the correct position in this matter. It is thus clear that the petitioners did not comply with the mandatory requirements of the said public notice under which the licence was given. Therefore, the goods imported by them cannot be described as ldquo AID cargo. A general letter of the Deputy Director referring to the petitioners rsquo goods as rdquo AID cargo cannot, therefore, be accepted as any admission by the respondents in the face of the evidence produced by them and particularly the telegram from the Indian Embassy in U.S. 4. For the reasons stated above there is no merit in the writ petition and the same is dismissed. The rule is discharged. However, on the facts and circumstances of the case there shall be no order as to costs.
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1988 (3) TMI 239
Stay petition - Pre-deposit of duty ... ... ... ... ..... he applicants. Shri Gujaral points out that this Tribunal has held in its decision reported in 1987 (14) ECC 211T 1987 (32) E.L.T. 735 following the decision of the Bombay High Court reported in 1987 (31) E.L.T. 369 that such automobile switches would be properly classifiable under Item 68 Central Excise Tariff. Since thus the applicants have a prima-facie goods case on merits, the pre-deposit of the duty demanded is waived and recovery thereof is stayed pending disposal of the appeal.
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1988 (3) TMI 238
Search and seizure ... ... ... ... ..... sity to multiply the case law in this regard. What is to be borne in mind by the adjudicating authority and appellate authority is not that whether there is provision for cross-examination in the Gold (Control) Act or Rules but whether the facts and circumstances of the case justifies granting of such a request, made by a party who is required to rebutt the charges or who is required to establish his defence. 8. As observed by me earlier if the gold had not been released, I would have set aside the orders passed by the authorities below and remanded the matter but then the gold had already been released and no purposes will be served by remanding the matter but all the same justice demand further reduction in the matter of fine. I, therefore, reduce the fine from Rs. 5,000/- to Rs. 2,500/- (Rupees Two thousand five hundred only). Subject to the above modification in the quantum of fine this appeal fails and the same is rejected. The appellants be granted consequential relief.
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1988 (3) TMI 237
Electric insulators ... ... ... ... ..... to protecting it. 22. The judgment in the Automatic Electric judgment said that the insulators were necessary near each end of the transmission line for measurement and protection of the transmission systems. The Tribunal appears to have concluded that the insulatorswere for transmission systems and, accordingly, the insulators must be assessed under 85.18/27(7). And we are In agreement. But the judgment has no application to this dispute. 23. Goods that fall in sub-item (7) must not conduct or have any conducting component built into them. As the CCCN develops the nomenclature grouping description, they must be for fixing, supporting or guiding of electric conductors while at the same time insulating them electrical from each other, from earth etc. They are in an assembly of transmission lines all strung together from a tower or a post, and all insulated from one another and guided to the next tower or post. In this way, they are repeated every few metres or other intervals.
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1988 (3) TMI 236
Prosecution ... ... ... ... ..... ment was marked as ldquo Z rdquo . Therefore, the requirements of Section 97(1) were satisfied in the case and there was no infirmity on that score. 12. On analysis of the materials on record discussed in the foregoing paragraphs and for the reasons stated therein, it is clear that the trial court rightly convicted the accused persons of the charge under Section 85(1) (ii) of the Act and sentenced them thereunder. The lower appellate court was clearly in error in reversing the said decision and acquitting the accused persons. Accordingly, the appeal is allowed, the judgment of the learned Additional Session Judge, Cuttack acquitting the respondents is set aside and the judgment of the learned Chief Judicial Magistrate, Cuttack convicting them under Section 85(1 )(ii) of the Act and sentencing each of them to undergo rigorous imprisonment for two years and to pay a fine of Rs. 3.000/- in default, to undergo rigorous imprisonment for a further period of three months is restored
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1988 (3) TMI 235
Countervailing duty ... ... ... ... ..... y High Court in Indo Plast and Another v. Union of India 1987 (32) E. L.T. 463 (Bombay) . The High Court were considering the liability of Acrytic Plastic Scrap to countervailing duty. The goods were imported prior to 1-3-1981, whereas scrap was introduced in heading No. 15A by an explanation on 1-3-1982. In their judgment the High Court observed that ldquo it has been repeatedly held by this Court that the scrap imported before March 1,1982 requires to be classified under Item 68 rdquo . We are aware that the High Court was examining two different entries namely, 15A and 68 CET but the ratio of the judgment cannot be lost sight of. That is why we respectfully make a reference to it before concluding this order. 22. In the light of what we said above, we hold that the scrap imported by the respondents is liable to additional duty of Customs under Tariff Item 68 CET. The impugned order of the Appellate Collector is modified to this extent. The appeal is allowed in these terms.
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1988 (3) TMI 216
Customs Valuation ... ... ... ... ..... f the machine also does not show that the two motors were missing from the machine. Since the fresh plea is a plea of fact which was never taken at the earlier stage and hence not subjected to verification by the authorities, we do not allow it to be taken before us at this belated stage. 3. Under Section 14(1) of the Customs Act, 1962, the imported goods are required to be assessed at the price ordinarily charged for them in the course of International Trade. The fact that the appellants were able to negotiate a lower price is of no consequence. The price of DM 76,000 CIF was the ruling price of the manufacturer which he was ordinarily charging in the course of International Trade. The same price went up to DM 81,700 in July, 1980 at which price another importer in India imported a similar machine. The order of the lower authorities assessing the machine at DM 76,000 CIF cannot therefore, be faulted. 4. In the circumstances, we dismiss the appeal. (Pronounced in Open Court.)
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1988 (3) TMI 215
Valuation of capital investment on plant and machinery ... ... ... ... ..... in the present case, if the notification is to be literally interpreted as it stood at the relevant time. It is evident from the later notification that the intention of the Government was not to deny the benefit by taking into consideration the value of discarded machinery also. Hence in order to avoid such an absurdity or injustice or anomaly, it would be justifiable to read the words of the notification as meaning that the value of the plant and machinery as it stands from time to time (including the additions but excluding the discarded machinery) should alone be taken into consideration for deciding whether benefit was to be granted under the notification or not. 6. We, therefore, see no reason to depart from the ratio as laid down in the case reported in 1985 (20) E.L.T. 326. Following the said ratio we hold that the orders of the lower authorities are liable to be set aside. 7. These appeals are accordingly allowed and the orders of the lower authorities are set aside.
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1988 (3) TMI 214
Claasification ... ... ... ... ..... Explanatory Notes to B.T.N. at Page 1383, Vol. 3, which provide that plain shaft bearings made of anti-friction material or other material i.e. sintered metal or artificial plastic material would be assessable under Heading 84.63. It is rightly pointed out that Note 1(e) of Chapter 84-CTA conspicuously excludes articles made of fabrics commonly used in machine. It is urged that the gatke bush imported is an article of textile material designed for use in excavating machine and thus, appropriately falls under Heading 59.16/17-I.C.T. What is the meaning of the word lsquo machine rsquo is also discussed in the judgment of this Tribunal in the case of Bharat Sales Corporation (supra) and it was ruled that lsquo machines rsquo are not limited to machines falling within Chapters 84 and 85 comprising Section XVI. It was held that motor vehicle would also be considered as a machine. 7. Concurring in the ratio of the decision in the Bharat Sales Corporation case, we allow this appeal.
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1988 (3) TMI 213
... ...
... ... ..... 24) E.L.T. 23 (Karnataka) . According to these High Court judgments, the cost of the packing, which is supplied by the customer free of charge and which does not cost the manufacturer anything, cannot be included in the assessable value of the goods. Before arriving at this conclusion, the Karnataka High Court had considered the Supreme Court judgment in the case of M/s. Bombay Tyres International Ltd. 1983 E.L.T. 1896 (S.C.) . There is no contrary judgment of any other High Court or of the Supreme Court on this point. This Tribunal rsquo s order in the United Glass case made it clear that it was respectfully following the Gujarat and Karnataka High Court rsquo s judgments as per the practice of the Tribunal, regardless of the Tribunal rsquo s own views in the matter, so that, there was uniformity of assessment and discrimination as between different manufacturers was avoided. We do likewise in the present case and allow the appeal with consequential relief to the appellants.
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1988 (3) TMI 212
Questions relating to intendments ... ... ... ... ..... meant although there has been an omission to enact it. In a Court of Law or Equity, what the Legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact, either in express words or by reasonable and necessary implication. rdquo In view of the settled principle, the purported questions of law do not survive. 5. Before parting, we may deal with a grievance in question no.(iii) that the Tribunal while agreeing with the applicant with regard to imposition of penalty has confirmed the heavy fine imposed by the adjudicating authority in lieu of confiscation of the goods. Applicant/Appellant did not make any grievance whatsoever about the heavy redemtion fine. Its prayer was only to set aside and quash the order of the lower authority. Nor was any material placed either during the course of hearing or along with the appeal memo that the redemption fine imposed was heavy. 6. Hence the Reference Application is rejected.
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