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Case Laws
Showing 81 to 100 of 308 Records
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1993 (9) TMI 237
Adjudication order - Classification of goods ... ... ... ... ..... not have any objection as regards the suggestion by the learned advocate that the case should be remanded to the adjudicating authority for de novo adjudication. 5. emsp We have examined the records of the case and the submissions made on behalf of both sides. On perusal of the order passed by the Assistant Collector we are inclined to agree with the learned advocate for the appellants that it suffers from gross non-application of mind. We, therefore, set aside the impugned order and remand the case to the Assistant Collector for de novo adjudication in accordance with law. We direct that before deciding the case the Assistant Collector should grant personal hearing to the appellants and he should pass a reasoned order having regard to the nature and extent of machining carried out in respect of each item of casting and the classification of the product for which the particular item of casting was meant to be used. 6. In view of the above we allow the appeal by way of remand.
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1993 (9) TMI 236
Modvat credit ... ... ... ... ..... trued to be used in the process of manufacture. We, therefore, do not find acceptance of the findings of the authorities below holding that the paint is used only for marking of the drums and not actually used in the painting of the final product. It is also pleaded by the ld. JDR that it is not used for painting the cable and it cannot be construed to be a packing material. Both these objections are to be recorded for rejection, because of the fact that cables per se cannot be marked with these particulars. Markings can be done only on the outer packing that is, what is contemplated even under Rule 51 of the Central Excise Rules. The appellants do not claim that paint is a packing material. They claim that it is an input necessary for marking excisable product for bringing it into the market from the factory gate. Hence, these objections are not acceptable to us. We allow all the three appeals, with direction to restore the modvat credit, disallowed by the lower authorities.
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1993 (9) TMI 235
Demand - Remand for quantification of duty ... ... ... ... ..... sustained. Hence the matter calls for a remand back to the Collector for the limited purpose of taking into account the work-sheets prepared by the appellants and reconciling those figures with the help of his departmental officers and after hearing the appellant, quantifying the exact duty amount to be paid by the appellants, so that such a demand could be confirmed in accordance with the law. In view of this legal position emerging from the order of the Collector, we have no other alternative but to set aside the order and remand the case back to him for quantifying the demand in accordance with the aforesaid guidelines and pass orders in accordance with law. Since the quantum of penalty also depends upon the quantum of duty sought to be quantified, this also has to be re-determined after arriving at the quantum of demand by the Collector. 4. emsp The appeal is allowed by way of remand in the above terms and the stay application does not survive for separate consideration.
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1993 (9) TMI 234
Penalty - Confiscation - Confiscation ... ... ... ... ..... themselves liable to confiscation under Rule 173Q of the Central Excise Rules. The judgment of the Andhra Pradesh High Court cited by the ld. advocate is in relation to the provisions as they stood prior to the amendment of Rule 173Q and in that case the same would not assist the appellants. However, considering the fact that the contravention of statutory requirement was not accompanied with any mala fides on the part of the appellants, though the order of confiscation has to be sustained in view of the statutory provisions, some leniency should be shown in the matter and hence, the redemption fine is reduced to Rs. 30,000/- (Rupees thirty thousand only). 7. emsp It may also be noted that there were some products for which duty demand was raised but the appellants had paid off the dues and Shri Patil makes a statement here that this appeal is not in relation to the same. Under the circumstances, the order of the authority below is partly modified in terms as indicated above.
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1993 (9) TMI 233
Demand based on the allegation of fraud ... ... ... ... ..... the Collector, whether the period involved was within six months or involved the longer period of Five years. He therefore stated that the order of Addl. Collector was without jurisdiction. Since after 14-5-1992, Addl. Collector was not ldquo Collector rdquo . 2. emsp Learned SDR conceded the point. The appeal is accordingly allowed by way of remand and the case is remanded to the Collector for de nova adjudication in accordance with law and after following the principles of natural justice.
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1993 (9) TMI 232
Forgings - Railway tyres
... ... ... ... ..... the goods. 28. emsp Thus, with Customs Act, 1962 having force only within the whole of India, and with no provisions incorporated therein to invest any extra territorial jurisdiction, and with codified law of the Indian Parliament having applicability only within India, the powers of the Collector exercising his jurisdiction under the provisions of the Customs Act, would not stand extended to impose any personal penalty on the party/firm/company who are beyond the territorial jurisdiction of India, for any acts done by them beyond the Indian territory. 29. As such, even on this ground, the personal penalty imposed on the appellants would have been set aside. 30. emsp As indicated earlier, however, my Learned Brother has also proposed setting aside the order imposing personal penalty to which I endorse, there is no reason to refer the matter to the third Member on this ground. 31. In the result, I agree with the operative portion of the order as proposed by my Learned Brother.
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1993 (9) TMI 231
Appeal - Condonation of delay ... ... ... ... ..... that there was nothing in the language of Section 12(2) of the Limitation Act to justify the inference that the time spent for obtaining copy of the order sought to be revised can be excluded only if such a copy was required to be filed along with the revision application. But in the present cases, the applicants are on a stronger footing. The reason is that they were required to file a certified copy of the impugned order(s) along with their appeals. Hence they applied for a certified copy on a bona fide impression that the same should be obtained from the Additional Collector himself without getting one of the copies attested by the Gazetted Officer(s), which should have served the purpose. Those bona fide impressions of the applicants constitute a sufficient cause to condone the delay, if any, in this case. Accordingly, both the Miscellaneous Applications are allowed and the appeals are admitted for hearing. Both the appeals are accordingly posted for hearing on 12-1-1994.
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1993 (9) TMI 230
Stay/Dispensation of pre-deposit ... ... ... ... ..... ng modvat credit on bill of entry to be followed in the instant case and therefore, submitted that non-observance of the instructions should disentitle the appellant from availing modvat credit. He submitted that the Trade Notice is being followed by all the Customs Houses. He also referred to the order of the Asstt. Collector and submitted that this order is dated 18th Sept., 1992 whereas the case before us pertains to the period of May and June, 1992. 4. emsp Heard both sides and considered the submissions made by them. Without going into the merits of the case, I find that the Tribunal has been strictly holding that procedural requirement not complied with, shall not disentitle availment of modvat credit if otherwise eligible. I agree with the findings of the Tribunal in the two cases cited by the learned advocate. The pre-deposit of duty amounting to Rs. 83,928 and penalty of Rs. 10,000 is waived and recovery proceedings shall remain stayed pending disposal of the appeal.
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1993 (9) TMI 229
Modvat - Deemed Credit ... ... ... ... ..... terials declared are not inputs for the final product manufactured by the appellants. Therefore, it has to be held, on the facts and in the circumstances of this case, that there has been substantial compliance by the appellants with the provision of that Rule and it will be unreasonable to deny the facility envisaged under that Rule to them. In the view taken as above in respect of the charges against the appellants, it will be more appropriate to conclude that the appellants would be entitled to MODVAT credit on the inputs covered by the deemed credit order of Government of India dated 7-4-1986. In the result, the order proposed by the Hon rsquo ble Member (Judicial) is concurred with. Sd/- (K.S. Venkataramani) Dated 16-8-1993 Member (T) FINAL ORDER In view of the majority opinion, Appeal No. E/1692/89-NRB and E/Co/420/89-NRB, the appeal is allowed with consequential relief if any due. Sd/- Sd/- (S.K. Bhatnagar) (Jyoti Balasundaram) Dated 1-9-1993 Vice President Member (J)
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1993 (9) TMI 228
Manufacture ... ... ... ... ..... nd M/s. Prestressing Corporation of India are not on principal to principal basis. From the terms of the contract between M.S.E.B. and the contractor M/s. Prestressing Corporation of India, it is evident that the units are independent units carrying out independent manufacturing activity and therefore, the ratio of M/s. Shree Agency case and M/s. H. Guru Instruments case is not applicable. 6. emsp In the light of the above discussion, we hold that the Maharashtra State Electricity Board is not the manufacturer in respect of the poles manufactured by independent contractors. Accordingly, the demand of duty and penalty on the Board is set aside. The impugned order in Appeal No. E/2026/85-D is upheld and the appeal filed by the Revenue is dismissed. The impugned order in Appeal No. E/712/87-D is set aside and the appeal filed by Maharashtra State Electricity Board is allowed with consequential relief, if any, due to the appellants. The appeals are disposed of in the above terms.
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1993 (9) TMI 227
Exemption to SSI units ... ... ... ... ..... ome time towards the end of the year then the eligibility for refund as per the rationale of the orders of the Collector would arise in respect of all the clearances made from 1st of April till the end of financial year notwithstanding the limitation of six months. If limitation is to be applied then there will be discrimination as some of the clearances made would not be covered by the amendment and because of limitation the benefit of notification will be denied in that case. It is a well settled law that any benefit of the notification can be only prospective unless a contrary intention is reflected in the notification and which is not so in the present case. In view of this we hold that the learned lower appellate authority was in error in giving retrospective effect to the amendment and allowing the benefit of notification for the period 1-4-1989 to 27-4-1989. We, therefore, set aside the order of the learned lower appellate authority and allow the appeal of the revenue.
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1993 (9) TMI 226
MODVAT credit - Reversal of credit ... ... ... ... ..... e reversed. Accordingly credit balance works out at Rs. 38,893.63 was required to be reversed and as against that the balance as shown in the RG 23A Part II was only Rs. 22,959.32. Thus there was a deficit to the extent of Rs. 14,934.31, out of which the appellants have paid Rs. 5954.53 by a separate challan and the balance of Rs. 9979.78 remains payable, which was demanded by issuing a Show Cause Notice and confirmed by the Order-in-Original. The appellants rsquo contention that only such of the amount which was lying in balance on that particular day, was required to be reversed, cannot be accepted, as reversal has to be in relation to the credit availed of for the inputs which remain unutilised as on the date of opting out from the MODVAT Scheme. The amount worked out, therefore, appears to be justifiable and proper. The objection raised by the appellants does not appear to be sustainable, and in that case, there is no merit in the appeal. The appeal is therefore rejected.
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1993 (9) TMI 225
Bail - Narcotic drugs ... ... ... ... ..... t had neither retracted his confession statement, nor expressed any grievance before the learned Magistrate at the time of remand of judicial custody. While that being so, in granting the bail, by passing the impugned order, with every constraint, I am to hold, that the very object and purpose of the N.D.P.S. Act, has been totally overlooked by the learned Sessions Judge, which is not within the province of legal amity. For all the above reasons, the impugned order is liable to be set aside and the bail granted in favour of the petitioner has to be cancelled. 22. In the result, the petition succeeds. Accordingly, the impugned order passed by the learned Principal Sessions Judge, Madras, in Crl. M.P. No. 3732 of 1993 dated 23-7-1993 is set aside and the bail granted is cancelled. The respondent is hereby directed to surrender immediately. If not, the petitioner is hereby directed to take necessary steps to secure him in accordance with law. The petition is ordered accordingly.
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1993 (9) TMI 224
Reference Application ... ... ... ... ..... voked. Reading of provisions of Rule 195 of the Rules, as amended vide Rule 173D of the Rules, indicate that ldquo all refuse of excisable goods obtained under Rule 192 are covered. (d) In any case, while passing the final order, this Bench has, in para 8 observed thus - ldquo When the provisions of Rules 195 and 196B are clear, denial of permission and demand of duty do not appear justified and direction to that effect cannot be sustained and are set aside. rdquo This makes it clear that this Bench has, while passing the order, considered both the provisions. The issue of law as formulated, however, isolates only a part of the observation, and ignores the other part which has weighed with the Bench in drawing the conclusion, and as such, the question as formulated, cannot be considered for reference to the High Court, as any finding in that regard cannot materially affect the conclusion drawn by this Bench. 9. The prayer for reference to the High Court is therefore rejected.
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1993 (9) TMI 223
Demand - Limitation ... ... ... ... ..... . The question of execution of a bond is a procedural requirement and the Apex Court did not consider it a necessary requirement. 5. As regards the news item in E.L.T. referred to by the Id. consultant that case is not relevant for considering the issues before us. In this case, there is a specific order for provisional assessment by the Proper Officer and only subject to this, C.L. was approved. The respondents have not appealed against this order of provisional assessment. They are deemed to have subjected themselves to the provisional assessment as ordered by the Asst. Collector, while approving the classification list No. 49/82. Hence the consequences, on finalising the provisional assessment are required to be borne by the respondents. Since the issue is directly covered by the Supreme Court judgment in the case of Samrat International, we allow the appeal of the Revenue. The cross-objection, which is only in the nature of the reply to the appeal, is therefore dismissed.
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1993 (9) TMI 222
Appeal by Department cannot be ordered to be filed beyond show cause notice ... ... ... ... ..... g specific allegation for raising the demand and with the Assistant Collector passing the Order-in-Original in relation to the averments made in the Show Cause Notice, it is beyond the powers of the Collector to exercise his powers under Section 35E(2) to order filing of the appeal on the ground not raised in the Show Cause Notice, and the finding given by the Collector (Appeals) thereon, overlooking the fact that the same was not the ground raised in the Show Cause Notice, and also was not the issue of law which could be determined on the set of facts brought on record, in the adjudication proceedings, could not be sustained and has to be set aside. 15. The appeal is, therefore, allowed. The order of the Collector (Appeals) is set aside, with consequential relief. It is however observed that it would be open for the Department to issue fresh Show Cause Notice, if the same is otherwise permissible under the law, on the issue sought to be raised before the Collector (Appeals).
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1993 (9) TMI 221
... ...
... ... ..... glass could not be deemed as similar to S.10 variety in terms of the definition in Rule 2(e)(i), these judgment cannot be of any assistance to the respondents. 13. In support of his submissions the learned SDR had also cited the decision of the Tribunal in the case of Narayan International v. Collector of Customs reported in 1992 (58) E.L.T. 126 (Tribunal) in which it was held that under Section 14(1) assessable value is determinable at the price at which identical goods are ordinarily sold contemporaneously at the place of import. As observed by us the Assistant Collector had stated that import of identical goods had not been noticed. Hence this decision also does not help the respondent. 14. In view of the above discussion we hold that the impugned order holding that the invoice price of U.S. 1.50 per Kg. in respect of the disputed goods did not represent the assessable value under Section 14(1) of the Customs Act, 1962, is not sustainable. The appeal is therefore allowed.
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1993 (9) TMI 220
Confiscation and penalty ... ... ... ... ..... for granting permission to re-export. Even the Government of India has, in such cases, permitted re-export, as is evident from the decision reported in 1992 (62) E.L.T. 674 (GOI). Under the circumstances, the prayer of the appellant is granted, and in modification of the order of absolute confiscation of the ornaments, the appellant be permitted to re-export the ornaments on payment of fine of Rs. 6,000/- (Rupees six thousand only). The appellant shall exercise the option within a period of three months from the date of communication of the order. On her failure to do so, the ornaments shall stand confiscated. 12. As to the personal penalty, undisputedly, the appellant has brought ornaments to India, and as such, has incurred liability to imposition of personal penalty vide Section 112(a) of the Act. However, considering the circumstances, some leniency is shown and the personal penalty is reduced to Rs. 1,000/- (Rupees one thousand only). 13. Consequential reliefs to follow.
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1993 (9) TMI 219
Jurisdiction ... ... ... ... ..... articipate in the proceedings, but if in some specific case, with the gravity involved, some officers are deputed to look into the interest of the department, it becomes obligatory for the adjudicating authority to keep them posted with the material introduced in the evidence and make the opportunity for counter representation, available to them. It is satisfactorily shown that such opportunity is not given. 17. When the factual position is duly discussed by my learned brother to which I endorse, the same is not discussed in detail here. The same however clearly indicates that the matter warrants remand. 18. When the application filed is to be treated as an appeal, and when this Bench is designated as Regional Special Bench duly invested with certain limited jurisdiction, and when the aspect concerned falls within the purview of the same, this Bench has jurisdiction to remand the matter. 19. In the result, I agree that the matter be remanded as proposed by my learned brother.
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1993 (9) TMI 218
Modvat credit scheme - Job work ... ... ... ... ..... ected to the quashing of the condition imposed by the Tribunal. In our view, the objection raised by Mr. Raval deserves to be over-rule (d) and the contention raised on behalf of the petitioners deserves to be accepted because today the decision of the CEGAT is in their favour. If that decision is not upset, then the petitioners rsquo appeal may have to be allowed, depending upon other facts of the case. Therefore, this petition deserves to be allowed to that extent only. Accordingly, Rule is made absolute and that part of the order whereby the Tribunal has imposed a condition of depositing Rs. 20 lacs in cash and furnishing Bank Guarantee for another Rs. 10 lacs, is quashed and set aside, with the result that the Tribunal will have to hear the Appeal filed by the petitioners. The finding given by the Tribunal in Facit Asia Ltd. at paras 4 and 5 1991 (54) E.L.T. 347 (Tribunal) is noted below Respectfully following the ratio of the above ruling, these appeals are also allowed.
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