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Case Laws
Showing 101 to 120 of 283 Records
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1989 (2) TMI 228 - CEGAT, NEW DELHI
Condonation of delay ... ... ... ... ..... then arise whether discretion should be exercised in favour of the party or not. rdquo 8. The judgment of the Hon rsquo ble Supreme Court in the case of Union of India v. Tata Yodogawa Ltd. reported in 1988 (38) E.L.T. 739 (S.C.) is a Full Bench decision and as such the same has to be follower. The Tribunal had already taken a similar view in the case of Collector of Customs, Bombay v. Ambica Tubes, Ahmedabad vide Order No. 532/88 B. 2 dated 20th December, 1988. The facts of the present appeal are similar. In view of the judicial pronouncements and the earlier judgments of this Tribunal, we hold that there is no sufficient cause in condoning the delay. The application for condonation of delay is rejected. 9. We have rejected the application for condonation of delay. The appeal is dismissed being hit by limitation without going into the merits of the same. Since the application for condonation of delay and the appeal have been dismissed, the stay application is also dismissed.
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1989 (2) TMI 227 - CEGAT, NEW DELHI
Classification of goods ... ... ... ... ..... entry 16A(1) covered by them specifically. We were informed by the respondents that their subject seats are moulded as such from latex and are not cut from bigger piece of latex foam sponge. The explanation added to Item 16A(1) on 1-3-1983 to include thereunder rdquo articles made of latex foam sponge , is, therefore, hardly relevant for classification of the subject seats. We hold that the original entry ldquo Latex foam sponge rdquo covered latex foam sponge in all its forms and varieties and hence the subject seats too were covered by it. rdquo The present case is covered on all fours by the above decision. We find no justification to hold a different view. Respectfully following the said decision, we hold that the disputed products of the respondents are correctly classifiable under Item 16A(1) of the Central Excise Tariff and not under Tariff Item 34-A as motor vehicle parts. 7. We, therefore, set aside the impugned order of the Appellate Collector and allow this appeal.
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1989 (2) TMI 226 - CEGAT, NEW DELHI
Value of clearances ... ... ... ... ..... observed that if really the payment of the duty was under a mistake of law, the aggrieved party may seek recourse to alternative remedy as it may be advised. The Hon rsquo ble Supreme Court reiterated the same view in the case of Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills, 1988 (37) E.L.T. 478. 17. In view of the above there is no alternative but to allow the appeal since neither the Tribunal has the power to reject the claim for refund of the excise duty on the ground of unjust enrichment nor it has any power to evolve its own scheme for the refund of the amount to the ultimate consumers as done by the Hon rsquo ble Supreme Court and the Calcutta High Court in the aforesaid cases. However, it may be observed that it is the high time when the Legislature should step in to check such a fraud on consumers and the society when such a claim is made for the refund of the excise duty which the manufacturers have already recovered from their customers.
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1989 (2) TMI 225 - CEGAT, BOMBAY
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... ... ..... l compliance of valid protest with regard to the two items viz. paper cones and tubes in view of the factual position discussed above. We would at this juncture make it clear that the letter of protest cannot be held valid for the other two products viz. paper cores and spools, in respect of which no appeal is pending. When classification of paper cones and tubes was already under appeal, which was yet to be decided, the question of filing a fresh appeal on their classification did not arise. That would only involve multiplication of appeals on the very same issue. Hence, we hold that in regard to the duty paid on paper cones and tubes, the payments have been made under protest, and accordingly they would be entitled to the benefit of proviso to Section 11B. In this view of the matter, we direct that the Asstt. Collector should work out the duty paid only on paper cones and tubes during the relevant period and grant consequential relief. The appeal is disposed of accordingly.
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1989 (2) TMI 224 - CEGAT, BOMBAY
Titanium Metal Anodes essentially required for manufacture of caustic soda lye ... ... ... ... ..... r manufacture of caustic soda lye. The decision is with regard to the Notification No. 201/79-C.E. where benefit is given in respect of duty paid inputs used in the manufacture as raw material or components. In the case of MODVAT credit, no such restriction of usage as raw material or components is prescribed. Even use in relation to manufacture is permissible so long as it does not get excluded by the explanation. Even in a restricted context under Notification No. 201/79-C.E., the Special Bench has taken the view that this item can be regarded as input and is eligible for exemption under Notification 201/79. Hence we are fortified that in the liberalised context of MODVAT rules without restriction of usage as raw material or component, there is no justification for denying the MODVAT credit in regard to this item. Accordingly, while allowing the appeal filed by M/s Gujarat Alkalies and Chemicals Ltd., we dismiss the appeal filed by the Collector of Central Excise, Vadodara.
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1989 (2) TMI 223 - CEGAT, BOMBAY
Import of goods on endorsement regarding imported items obtained through misrepresentation ... ... ... ... ..... addled with any burden either in the form of fine or penalty. There is no allegation that M/s Vysya Bank Ltd. had opened the letter of credit with malafide. Hence, while upholding the liability of the goods to confiscation, we would deem it proper and just to remit the redemption fine imposed on the goods, if the option is exercised by the appellants, M/s Vysya Bank Ltd. Since the import has been permitted for specific purpose, we would also deem it proper to direct the appellants that they should get the clearance from the licensing authority before the disposal of the goods to the specified actual user. As regards the demmurage, there is a positive finding by us that the goods are liable for confiscation. Release without fine has been ordered to the appellants, M/s. Vysya Bank Ltd. on a special consideration for the reasons discussed above. Hence, we do not consider it proper for making any recommendation regarding demurrage. 6. The appeal is disposed of in the above terms.
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1989 (2) TMI 200 - CEGAT, NEW DELHI
Claasification ... ... ... ... ..... ster alloy and under heading 74/01/02. Heading 84/61, on the other hand, covers cocks, valves and similar appliances for pipes, boiler shells, tanks. Since the valves are for tyres, it would not be correct to class them as valve for pipes. Hence, heading 74 is the most appropriate. 2. The learned SDR, Mr. Gopinath, however, said that a valve cannot be called a master alloy. He read from the decision of the Supreme Court in 1985 (20) E.L.T. 222 to show that the Supreme Court itself does not accept even brass scrap to be master alloy. This rejection was made on technological grounds. Valves, said the learned SDR, are even less like master alloys. 3. We agree with him. 4. Master alloy is an alloying element or additional agent for the manufacture of alloys it is not in itself a finished product. It is not appropriate to call finished tyre valves master alloys. We are, therefore, not in favour of interfering with the decision of the Appellate Collector. 5. The appeal is rejected.
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1989 (2) TMI 199 - SUPREME COURT
Whether the benefit of registration on export in execution of the supplementary contract was additional quantity at increased rates and could not be allowed under Government Policy?
Held that:- In view of the unequivocal language of paragraph 10 of the 1970 scheme and clear prescription of the different periods during the subsequent amended schemes and the admitted facts that the export in respect of these two contracts were made only after July 1974, we see no reason to allow the appellant’s claim. Whether the Government’s policy was conducive to maximisation of exports and foreign exchange earning is entirely a different matter. Appeal dismissed.
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1989 (2) TMI 198 - SUPREME COURT
Whether the assessee entitled, in respect of their sales, to the concessions available under S. 15 of the CST Act viz. the benefits of single point taxation and of a smaller rate of tax?
Held that:- The High Court was right in holding that ‘splits’ and ‘coloured leather’ continue to be hides and skins eligible for special treatment under the CST Act. All the appeals, therefore, fail and are dismissed.
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1989 (2) TMI 197 - COLLECTOR OF CENTRAL EXCISE (APPEALS) BOMBAY
Request for licence at Bombay in lieu of licence held at Amritsar fully justified ... ... ... ... ..... arat State to Bombay. I have already held that there is a scope to increase the number of licensed Gold Dealers in Bombay and hence the invokation of Rule 2 (f) for rejecting the application for licence is not legally sustainable. I also take judicial notice of the fact that the population of Bombay is ever increasing and the turnover of the existing dealers is very much high and there is full justification to issue a licence to the appellant in appeal No. S/49-104/88 GC. 6. I, therefore, rule that the orders of the Deputy Collector are not sustainable in law and he is directed to consider the issue of licences to deal in Gold to four appellants within 15 days of the date of receipt of this order by the Department on the clear undertaking that the appellant would surrender their Gold Dealers Licence at Amritsar/Navsari immediately on receipt of the licence to deal in gold at Greater Bombay and would present the proof of such surrender to the office of the Licensing Authority.
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1989 (2) TMI 196 - CEGAT, NEW DELHI
Proforma Credit ... ... ... ... ..... heque. By reading of this rule, I do not get the impression that there is any obligation on the part of the manufacturer to correlate the Rock Phosphates imported to the ultimate finished product. In this case, it is not denied that the entire Rock Phosphate imported, namely 745 .... 490 MT was utilised for the manufacture of fertilisers, may be 56 C 298 MT was utilised, but later on the remaining quantity was also utilised. So long as there has been a complete utilisation, in other words there is no misdirection of the imported goods, there is every compliance with Rule 56A(3)(vi). Undoubtedly, the meaning of the word ldquo such rdquo has been misinterpreted by the Department and that is which led to this writ petition. Therefore, I hold that the writ petitioners are entitled to succeed. Accordingly, the writ allowed. No costs. We therefore, in view of the above, find the lower authority rsquo s order is not maintainable in law and allow the appeal with consequential relief.
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1989 (2) TMI 195 - CEGAT, NEW DELHI
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... ... ..... this we hold that the correct interpretation of Notification No. 259/83 would be to calculate the reduction and give effect thereto with reference to the effective rate of duty. Such exemption would, however, be subject to the satisfaction of the conditions laid down in Notification No. 259/83. 10. To verify whether the conditions are satisfied the Assistant Collector should examine the matter afresh and pass orders after giving an opportunity to the appellants. While doing so he should keep in mind that the legal position would be as recorded above that is to say, the appellants should be allowed to avail of the exemption and the reduction should be from the effective rate of duty. The purpose of remanding this matter to the Assistant Collector is limited to verification whether the appellants have satisfied the conditions. 11. The impugned orders are set aside and the matter is remanded to the Assistant Collector with these directions. The appeal is thus allowed by remand.
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1989 (2) TMI 182 - ITAT PUNE
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... ... ..... hereafter, rectification was made on the basis of the order of Civil Court. This is nothing but a change of opinion on the same facts. It could not be said that there was a mistake which would come in the category of a mistake apparent on record. The two views were possible about the amount to be included and one of the views was adopted in the original assessment orders. The orders of this nature could not be rectified in exercise of powers under s. 35 of the WT Act, 1957. We were told at the time of arguments that the dispute about the compensation was still pending before the High Court and that the order of the Civil Court has not become final. There is uncertainty about that order. That order may be confirmed or may be modified or may be cancelled. In this situation, the powers of rectification could not have been exercised. We accordingly confirm the order of the AAC and reject the grounds raised by the Department. 6. In the result, the Department appeals are dismissed.
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1989 (2) TMI 179 - ITAT PUNE
Accounting Year, Assessment Year, Capital Asset, Partnership Deed, Per Annum, Tenancy Rights
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1989 (2) TMI 178 - ITAT PUNE
Backward Area, Industrial Undertaking, Manufacture Or Production, Profits And Gains ... ... ... ... ..... ation of the words in sec. 80HH, the Kerala High Court would not have failed to notice the said decision of the Supreme Court. Consequently, we are unable to hold that the decision of the Kerala High Court in the case of Marwell Sea Foods and the decision of the Calcutta High Court in Union Carbide India Ltd. s case should be regarded to have been overruled by the decision of the Supreme Court in Sterling Foods case. We hold that the decisions of the Supreme Court in Sterling Foods case and Shiphy International s case are of no assistance as the present controversy is concerned. We respectfully follow decisions of Calcutta High Court and Kerala High Court referred to above and follow the decisions of the Special Bench of Tribunal referred to above and decide the point in controversy in favour of the assessee and against the department. We accordingly set aside the order of the learned C.I.T. and restore the original assessment orders. 7. In the result, the appeals are allowed
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1989 (2) TMI 173 - ITAT NAGPUR
Assessment Year, Business Premises, Household Expenses, Income From Undisclosed Sources, Revised Returns
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1989 (2) TMI 171 - ITAT MADRAS-B
Assessment Year, Reasonable Cause ... ... ... ... ..... the application filed on 30-9-1985 together with a covering letter of the same date. 14. On the basis of the aforesaid discussion, in our view, it is amply established that there was sufficient cause due to which the assessee had failed to get the accounts audited before the 30th September, 1985. As long as the sufficient cause stands established, the provisions of sec. 271B will not be attracted whether it be according to the terminology of the said section as it stood prior to 10-9-1986 or according to the provisions of section 273B enacted with effect from 10-9-1986. Having due regard to all the attendant circumstances, the period of delay, the conduct of the assessee in keeping the Department informed of the reasons for delay etc., we have to hold, in view of the reasonable cause having been established for the delay in the audit of accounts, no penalty is exigible on the facts of the present case. The penalty as imposed is accordingly cancelled and the appeal is allowed.
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1989 (2) TMI 168 - ITAT JAIPUR
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... ... ..... 1973 could not be taken away. By virtue of the amendment to s. 2(4) of the IT Act, 1961 by the Finance Act, 1972 w.e.f. 1st April, 1973. Hence no capital gain will accrue to an assessee as a result of the sale of gold ornaments and jewellery during the previous year relevant to the asst. yr. 1973-74. 11. The aforesaid decision is binding on us and respectfully following the same. I agree with the submission of Shri Ranka that when the amendment is not retrospective, the income cannot be taxed under that amended provision, in case any income earned prior to that date. 12. The only question remains now is whether the Dy. Commissioner (A) has further erred in charging interest under ss. 139 and 215. 13. When it has been held that the commission income cannot be assessed in the asst. yr. 1985-86, the issue of interest is consequential and no interest can be charged of an income which is not assessable in asst. yr. 1985-86. 14. In the result, the appeal of the assessee is allowed.
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1989 (2) TMI 166 - ITAT HYDERABAD-B
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... ... ..... was for the Commissioner to point out as to what error was committed by the ITO in having reached the conclusion that the income of the trust was exempt in its hands and was assessable only in the hands of the beneficiaries. The Commissioner having failed to point out any error, no error can be inferred from the orders of the ITO for the simple reason that they are bereft of details. If the order is not erroneous, then it cannot be prejudicial to the interest of the Revenue. Respectfully following the ratio of the decision of the Allahabad High Court we hold that in this case also books were estimated by the ITO, the case was discussed with the assesses representative, details were called for and scrutinised but certainly the order was cryptic and from that alone no error can be inferred which is prejudicial to the interests of the Revenue. 13. In the above view of the matter, we set aside the order of the learned CIT under s. 263. 14. In the result, the appeals are allowed.
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1989 (2) TMI 165 - ITAT HYDERABAD-B
... ...
... ... ..... tle thereafter with the result that the amount did not statutorily become payable in the accounting year. Therefore, to the facts of this case the decision of the Andhra Pradesh High Court clearly applies and applying with respect the decision of the Andhra, Pradesh High Court, I hold that the view taken by the learned Judicial Member is the correct view although I am not discussing the other reasons advanced by him nor do I wish to go into the reasons advanced by the learned Accountant member so as to adjudge their correctness or otherwise. 5. The Departmental Representative, Sri P. Radhakrishna Murthy, fairly conceded that the decision of the Andhra, Pradesh High Court squarely applies and the case is fully covered by it and that he has no other argument to address and that he had to say that he would not subscribe to the views expressed by the learned Judicial Member. 6. This matter will now go before the regular Bench for disposal according to the opinion of the majority.
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