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Showing 161 to 180 of 437 Records
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1997 (3) TMI 291 - CEGAT, NEW DELHI
Import - Redemption Fine ... ... ... ... ..... recognised by Tribunal itself in the above order. Therefore there was very high margin of profit on sale of arms of foreign make. Therefore, in my opinion even if the request for release on fine was acceded to the matter was required to be remanded to the adjudicating authority for ascertaining the margin of profit prevalent during the relevant period and imposing a suitable fine accordingly. Hence, keeping in view that the appellant is an ex-Army officer who has imported it as a gift for personal security and claims to be in the possession of a possession Licence, I remand the matter to the A.C. for considering release of the same on payment of suitable redemption fine on production of possession licence issued under the Arms Act valid at the time of taking delivery with a Surety Bond that the appellant shall not transfer the said arm to any person in India during the lifetime of the assessee for consideration or otherwise. 20. emsp The appeal is allowed in the above terms.
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1997 (3) TMI 290 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Modvat ... ... ... ... ..... order under challenge only directed the reversal of the Modvat credit, the Departmental Authorities are insisting on equivalent amount being paid in cash as the applicants had closed the RG 23 account long back in view of the non-dutiable nature of their product. Since the appeal filed before the Tribunal is against the Order-in-Original passed by the Additional Collector which only directs the reversal of the credit, the insistence by the Department as reported by the learned Counsel for their depositing the amount in question in cash is not easy to follow. The order itself does not require any amount to be paid in cash. In the circumstances, the stay petition requesting for waiver of pre-deposits of any amount in cash appears to be superfluous. It is however, made clear that the order under challenge in the present proceedings not requiring such pre-deposit, it will not be open to the Department to insist on such pre-deposit in cash. The stay petition is disposed as above.
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1997 (3) TMI 289 - CEGAT, NEW DELHI
Modvat - Differential credit ... ... ... ... ..... ill the time he actually takes the credit. As long as the differential credit amount was taken within a reasonable time which time was considered to be in line with the period of six months provided for in Section 11B relating to refunds, such action by the assessee was held to be in order. It is seen in the present case, the show cause notice itself has been issued within a period of six months from the date of taking of original credit as seen from the brief facts of the case mentioned in the Order-in-Original. There is no dispute about the receipt of the inputs and the admissibility for Modvat credit as the original instalment of credit taken has not been objected to. The same duty paying document relating to such original credit amount holds good for the differential credit which is a legal benefit flowing from Rule 57B. The credit has been correctly allowed under the impugned order and I see no reason to interfere with the same. The appeal by the department is dismissed.
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1997 (3) TMI 288 - CEGAT, MUMBAI
Containers carrying cargo exempted under Notification No. 97/78-Cus. ... ... ... ... ..... on the basis of the second argument advanced by him. This is that even assuming that the contract resulted out of the exemption being made available to the respondent, the contract could be fulfilled. The bond executed by the respondent provided that the container would be re-exported within two months, and in the event of the failure to do so, the respondent would pay duty on the containers. Even if the respondent could not have complied with the first condition, it was still in a position to comply with the second. Indeed, compliance with the second condition arose only when the first condition could not be complied with for any reason. In other words, the contract may be considered to be one with an express risk clause and would not therefore fall under Section 56 of the Contract Act. Hence, the conclusion that the contract became void cannot be supported. The respondent is therefore required to pay duty to the department. 5. emsp Appeal allowed. Impugned order set aside.
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1997 (3) TMI 287 - CEGAT, MUMBAI
Custom House Agent’s licence - Suspension of - Sub-letting of licence ... ... ... ... ..... unctions in a highly competitive field. Every day when he is not able to function on account of suspension, the appellant faces the possibility that his clients may drift away from him and move on to another CHA. The Custom House, in our view, should have expedited the proceedings. 5. emsp We also note the charge framed is of sub-letting the licence which itself does appear to pose a clear grave danger to the revenue as would justify putting the appellant out of business for quite long. If the appellant was sub-letting the licence it continued to do so from April to October when the Customs investigated after it became aware of the matter. Taking all these facts into account, we were of the view that in the present case, continuance of the suspension is not justified. 6. emsp For this reason also we allow the appeal and revoke the orders of suspension. The Custom House is at liberty to proceed with action into the regulations with regard to the notice issued to the appellant.
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1997 (3) TMI 286 - CEGAT, MADRAS
Valuation - Car ... ... ... ... ..... sure that the price as adopted is as near to what is envisaged under Section 14 of the Customs Act. If the Department is adopting a particular method in other cases and which is acceptable for the purpose of fixing of the value under Section 14, there is no reason why the same method could not be applied in the case of the appellants. While fixing the value, no doubt the authorities will consider various other related factors also so that the price fixed in as per Section 14 of Customs Act, 1962. 7. emsp In the facts of this case, we, therefore, observe that the appellant rsquo s case requires a second look in terms of the circular produced before us and the value of the car, thereafter, should be re-fixed taking into consideration this circular as well as our observations above. In the above view, we set aside the order of the lower authority and remand the matter to the lower authority, for de novo consideration after giving the appellant rsquo s an opportunity, of hearing.
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1997 (3) TMI 285 - CEGAT, MUMBAI
... ... ... ... ..... to the customers, it would followed, there being no change in any of the other variables, that the wholesale price would go up to the extent of the duty. That has not happened. Wholesale prices remained the same. Therefore, any extra burden caused by the duty has been absorbed by the assessee and had not been passed on. Accepting the Assistant Collector rsquo s logic, it would follow that in every case where duty is paid it will have to be concluded that the incidence of duty has been passed on. 4. emsp I cannot however finally decide the matter because the appellant was not able to show that its wholesale price before duty was paid was the same as subsequently. I therefore allow the appeal and remand the matter to the Assistant Commissioner before whom the assessee to show that the incidence of duty has not been passed on to the customers. The Commissioner shall after considering the submissions and in the light of the views expressed above decide the issue according to law.
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1997 (3) TMI 284 - CEGAT, NEW DELHI
... ... ... ... ..... ribunal in their own case reported in 1996 (88) E.L.T. 519 (Tribunal) the Ld. Counsel, therefore, submits that since ratio of the above two decisions of the Tribunal covers their case on all fours the appeals may be allowed. 4. emsp Shri Y.R. Kilania the Ld. DR appearing for the respondent Commissioner reiterates the findings of the lower authorities. 5. emsp Heard the submissions of both sides. We find that all the five items in dispute are covered by the two decisions of the Tribunal in the case of the appellant himself and which are cited above. We do not see any reason to disagree with the findings of the Tribunal in the above two cases relied upon. Following the ratio of these two decisions of the Tribunal we hold that Modvat credit will be admissible on activated carbon, glass filter cloth, sodium sulphite, cathode block and refractory cement. In the result the appeals are allowed. Consequential relief if any shall be admissible to the appellants in accordance with law.
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1997 (3) TMI 283 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... s) is assessable under 14-I(5) vide its order in the case of India Paint Colour and Varnish Co. Ltd. supra. 9. emsp In the case of India Paint Colour and Varnish Co. Ltd., supra, the product was a ldquo Catalyst for Zinc Rich Prime rdquo . It was claimed that the product was a catalyst used in conjunction with an epoxy primer and the two are mixed together immediately before use as ldquo Zinc Rich Epoxy Primer rdquo and the two i.e. primer base and the catalyst are cleared together in a two pack system and, it was held that the composite unit was required to be assessed together as one product under 14-I(5) as it was meant to be used as one and actually used to. In view of the similarity of the situation, the ratio thereof would apply in the present case. Hence, the orders of the lower authorities are modified in the light of the above observations and findings and subject to these observations, the Department rsquo s appeals claiming classification under 14-I(5) is accepted.
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1997 (3) TMI 282 - CEGAT, NEW DELHI
Samples - Test results of samples of yarn drawn on 18-5-1983 and 29-8-1983 ... ... ... ... ..... n the cases referred to above, it is clear that result of the sample is applicable till new samples were drawn. Further, the cases referred to by the learned counsel in support of his contention has not been taken note of the decisions of the Madras High Court in arriving at the conclusion. The decision of Andhra Pradesh High Court in the case of The Chirala Co-operative Spinning Mills Ltd., is also not applicable since there was no claim by the assessees for fresh drawing of sample and no evidence has been placed on record to show that composition of the remaining quantity does not consist of non-cellulosic fibres. In view of this, following the ratio of the decision of Madras High Court in the case of Bojaraj Textile Mills as well as Ramalinga Choodambikai Mills, we hold that samples drawn on two dates is applicable to the remaining quantity since no further sample was drawn. In the view, we have taken, we uphold the impugned order and, accordingly, the appeal is dismissed.
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1997 (3) TMI 281 - CEGAT, MADRAS
Valuation - Loan licence ... ... ... ... ..... efit of abatements on the interpretation placed by the learned lower authority on Section 4 in the facts and circumstances of this case. The plea taken before us is that the goods manufactured were removed ultimately to the depots of M/s. HLL and they were sold from the depots. This plea as seen from the record was taken before the learned lower appellate authority in paras 3 and 4 of the appeal form. We therefore hold in view of the above that the appellants would be entitled to the abatements as claimed in respect of the 3 elements subject to the satisfaction of the authorities that there was interest accrual on account of receivables and the appellant had paid turnover tax and also that the sales actually took place from the depots of M/s. HLL and not form the factory of the assessee. With these observations the matter is therefore remanded to the learned original authority for determination of the value in the light of the above. The appeal is therefore allowed by remand.
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1997 (3) TMI 280 - CEGAT, MADRAS
Demand - Limitation - Suppression of facts - Demand - Limitation ... ... ... ... ..... t be construed as an allegation in any way that the respondents had done anything fraudulent or had suppressed any facts. In the above view of the matter, we are of the view that the Department has failed to make out any case of suppression of facts with the intention to evade payment of duty and, therefore, the lower authorities order in this regard has to be upheld. The next point of the appellant Collector is that the matter was still pending in the context of the benefit of Notification 223/87 and for that reasons, therefore, the Collector could not have drawn another proceedings, We observe, by reasons of drawing these proceedings, the other proceedings cannot get vitiated and we make it clear that those proceedings will be decided on their own merits and this order of the Collector will not in any way impinge on the decision that will be arrived at those proceedings in the context of Notification No. 223/86. With these observations, we dismiss the appeal of the revenue.
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1997 (3) TMI 279 - CEGAT, MUMBAI
Stay/Dispensation of pre-deposit - Value of clearances - Confiscation of plant and machinery ... ... ... ... ..... from the applicant rsquo s factory to the Club and the fact of supervision of workmanship and other services rendered to by the applicant to the Andheri Recreation Club do not impel us to believe that is has a prima facie case in this regard. The absence of delivery challans at the time of seizure of records and the delay in furnishing the explanation of purchase from outside also prima facie go against the applicant. The question as to whether the goods found in Gala No. 5 were or not in the applicant rsquo s factory also requires detailed examination. In these circumstances, we direct the applicant to deposit Rs. 1.00 lac towards the sum demanded within two months from today. On such deposit being made, there shall be waiver of balance amount of duty and penalty and its recovery stayed. The department shall not dispose of the applicant rsquo s machinery or otherwise deal with it. The applicant also shall not dispose or of alienate any such machinery. Compliance on 2-6-1997.
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1997 (3) TMI 278 - CEGAT, CALCUTTA
Refund - Limitation ... ... ... ... ..... onths of date of clearance of goods and date of payment of duty thereon. I am inclined to agree with the learned Advocate that the Appellant was not guided properly and in time. Objection that the refund claim was not filed in the prescribed form came too late by which time the limitation of six months had already expired. I, therefore, hold that the refund claim was filed in time by the Appellant in the peculiar facts and circumstances of this case. I also observe that the Revenue has not denied the authenticity of the credit note issued by the Appellants herein to its customers, viz. Bhilai (SAIL). The credit note clearly indicates that the burden of duty on which refund is claimed by the Appellant has not been passed on to the customers. Accordingly, the Appellant is entitled to refund of the amount of Rs. 37,050/-. I order accordingly. The Appeal itself is allowed setting aside the impugned order. Since the appeal has been disposed of, Stay Petition also gets disposed of.
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1997 (3) TMI 277 - CEGAT, MADRAS
Modvat - Duty paying documents ... ... ... ... ..... edit to be given subject to the verification regarding the duty paid character of the goods. The amendment of Rule 57G, no doubt came into effect from 20-5-1994, but the fact remains that the contingency of loss of a prescribed document has been taken note of and the same in line with the decision of the Hon rsquo ble Bombay High Court referred to supra. Therefore notwithstanding the fact that the amendment came into effect after receipt of the goods in the appellants factory under the cover of the original invoice, the appellants claim for Modvat can be considered subject to the above. 5. emsp In my view, the appellants may be entitled to a consideration of their case in the light of the Bombay High Court judgment and the parameters prescribed by Notification 23/94 amending Rule 57G. In the above view of the matter, I set aside the order of the lower authority and remand the matter to the original authority for de novo consideration of the decision in the light of the above.
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1997 (3) TMI 276 - CEGAT, NEW DELHI
... ... ... ... ..... ble. His submission is that prior to insertion of this proviso by Notification 11/95, there was no provision in the Rules for utilising credit of duty paid on inputs used in the manufacture of one final product towards payment of duty on any other final product. However, this submission of the learned DR cannot be accepted as it is clear that there is no one-to-one co-relation between the actual inputs and final products and in a case such as this where the inputs are common both for the declared final product as well as for non-declared final product, such utilisation of credit of duty is legally permissible towards payment of duty on the other (declared) final product. Therefore, I accept the prayer of the appellant and direct that since credit has already been restored by them the credit may be utilised by them towards payment of duty on their declared final product viz. Super Enamel Copper Wire and Super Enamel Aluminium Wire. The appeal is disposed of in the above terms.
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1997 (3) TMI 275 - CEGAT, NEW DELHI
Fuel Injector ... ... ... ... ..... imported by the appellants as can be seen from the refund claim, it is difficult to understand why the authorities below have not decided the issue with reference to Fuel Injector but has proceeded to reject the refund claim in respect of the item Fuel Pump. Since the authorities below have not applied their mind with reference to re-classification of Fuel Injector as claimed by the party, we are of the view that the matter will have to go back for re-consideration. Accordingly we are remanding this matter to the concerned Asstt. Commissioner to examine the issue with reference to Fuel Injector only and to pass an appropriate order in accordance with law after providing an opportunity to the appellants. Thus, this appeal is allowed by way of remand. Since this is an old matter as it was pointed out by the ld. counsel, the Asstt. Commissioner is directed to dispose of the matter as expeditiously as possible preferably within three months from the date of receipt of the order.
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1997 (3) TMI 274 - CEGAT, CALCUTTA
Refund claim - Rule 173-I - Suo motu credit ... ... ... ... ..... td. indicate that no separate refund applications were required in terms of Section 11B of the Central Excises and Salt Act, 1944 when it was merely a case of assessment of RT 12 returns under Rule 173-I in terms of approved classification or price list. Where, however, there was an excess payment of duty as a result of application of a rate lower than the one approved in the classification list or of lower value than approved in the price list, then the refund would be covered by Section 11B because it would ceased to be per se a case of mere assessment of RT 12 returns in terms of approved classification of price lists under Rule 173B and Rule 173C. Appeals E/66/87 and E/67/87 are, therefore, allowed setting aside the impugned order. 4.4 emsp In view of the decision in the aforesaid two appeals, the other two appeals, viz. Appeals E/241/89 and E/242/89 become infructuous because the credit had already been taken by the appellants. These appeals are dismissed as infructuous.
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1997 (3) TMI 273 - CEGAT, NEW DELHI
Modvat - Deemed credit - Demand - Jurisdiction ... ... ... ... ..... of the findings of the Larger Bench in Machine Builders v. CCE, Bolpur 1996 (83) E.L.T. 576 . The Bench in that case was concerned with inputs which were alleged to be exempt from duty and hence ineligible for deemed Modvat credit being hit by specific stipulation in the order about the same not being applicable to cases where the goods were identifiable as non-duty paid or charged to nil rate of duty. It was held that where the manufacturer makes a specific claim about the goods being not hit by such a restriction it for the department to disprove the claim. Such a situation has not arisen in the present case as there is no evidence that the inputs were of the type covered by the exclusion provision relating to non-duty paid nature of the goods. The same position holds good in present case also. Respectfully following the series of Tribunal decisions including the Larger Bench decision in the Machine Builders rsquo case, I set aside the impugned orders and allow the appeals.
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1997 (3) TMI 272 - CEGAT, MADRAS
Exemption based on value of clearances - Declaration ... ... ... ... ..... acturers to make them more competitive. An assessee who has not exceeded the value limit may not have claimed the benefit of the Notification in view of what we have observed above. Once the quantum can be certified to be correct on verification, there is no reason why the assessee should be denied the benefit. In the present case, the appellants had paid excess duty as they had felt that the clearances would exceed the value limit and the Revenue had the advantage of having the money thus paid in excess. The appellants clearances were with in the purview of the department as their unit was a duty paying unit and absence of declaration cannot be taken to have prejudiced the interest of the revenue. The department was all along aware of the quantum of clearances made through the RT 12 filed by them. The deficiency of filing of declaration was made up by the filing of the RT 12 returns. We in the circumstances hold that the appellants will be entitled to the benefit as claimed.
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