|
Advanced Search Options
Case Laws
Showing 101 to 120 of 280 Records
-
1997 (6) TMI 192 - CEGAT, CONEW DELHI
Certificate issued by Chartered Engineer - Credence - Cranes ... ... ... ... ..... . Subsequent telex certifies that cranes were used for a period for more than 5 years in Karkh Water Supply Project, Baghdad, before exporting them to India. Even if it is assumed that one of the two certificates in regard to the excavators were suspect, we cannot necessarily infer that the certificates in regard to cranes were also suspect since no such doubts were raised by adjudication authority. 6. emsp We do not, therefore, find any infirmity in the findings of the Collector (Appeals) that Asstt. Collector not having doubted the certificates issued by the Chartered Engineer in regard to cranes, such certificates could be accepted in allowing benefit. 7. emsp Considering the facts and circumstances including the fact that there is no doubt about the certificates issued in regard to cranes, we do not find any serious infirmity in the findings arrived at by the Collector (Appeals). 8. emsp In the result, therefore, we reject the Revenue Appeal and uphold the impugned order.
-
1997 (6) TMI 191 - CEGAT, MUMBAI
Wires and cables ... ... ... ... ..... t waste and scrap of wires and cables are not excisable goods and the question of their classification under CETA, 1985 does not arise. This decision of the Tribunal was followed by another decision in the case of Collector of Central Excise, New Delhi v. Hitech Cable and Paramount Cable Corpn. - 1996 (86) E.L.T. 88 (Tribunal) 1996 (13) RLT 119. Appeals against both these decisions of the Tribunal have since been dismissed by the Supreme Court, one of them is reported in 1996 (87) E.L.T. A131. Yet another decision of the Tribunal was also on the same line holding that the scrap of wires and cables are not excisable goods in the case of the very same appellants in Order No. 3455/96-WRB, dated 30-10-1996. However, the Tribunal observed that marketable short length of cables are not to be confused with the cable waste while applying the decision. The ratio of the above decisions would apply to the facts of the present appeals and following the same, both the appeals are allowed.
-
1997 (6) TMI 190 - CEGAT, NEW DELHI
Valuation of Cess ... ... ... ... ..... in the other case are referable to the excise duty element of the wholesale price. The demand in one case and the refund in the other case relates to cess under Section 9(1) of the Industries (Development and Regulation) Act, 1951. The Supreme Court in Collector of Central Excise v. Tata Engineering and Locomotive Co. - 1997 (92) E.L.T. 303 (S.C.) has held that the assessable value for the purpose of computation of cess under the aforesaid Act is the same as the assessable value under Section 4(1) of the Central Excise Act, 1944. Therefore, the excise duty element of the price has to be deducted in arriving at the assessable value for the purpose of computation of cess. That being so, the demand was not justified and the refund claim was justified. Therefore, the decision of the Assistant Collector confirming the demand of short levy and rejecting the refund claim was not correct and the contrary decision of the Collector (Appeals) was correct. 3. emsp Appeals are dismissed.
-
1997 (6) TMI 189 - CEGAT, MUMBAI
Reference to High Court - Modvat ... ... ... ... ..... uld not perform the function unless they were projected at high speed by the shot blasting machines. The Bench had observed that the shots could ldquo at most rdquo (not ldquo almost rdquo as erroneously mentioned in the application) be considered to be parts of the shot blasting machine. The question proceeds on the assumption, based apparently on the decision of the Collector (Appeals) that steel shots are tools. This assumption was not made by the Bench in its order it could not have been made because the point to be decided was whether the steel shots were by themselves tools. The question therefore, does not arise from the order of the Bench. 3. emsp Application dismissed.
-
1997 (6) TMI 188 - CEGAT, MUMBAI
Modvat on capital goods ... ... ... ... ..... odvat credit and hence it has been rightly denied. So also materials like glass insulating materials, electrical resistors and measuring instruments like gauges , thermometers etc. would hardly satisfy the definition of capital goods under Rule 57Q and are hence ineligible for Modvat credit. 4. emsp The pipes and fittings are used for flow of various media like air, steam and water within the plants in the factory. In the light of the nature of the items for which the Commissioner in the impugned order has already extended the benefit of credit, such credit can also be granted to pipes and fittings considering their function. 5. emsp In the result the Commissioner rsquo s order is modified to hold that electric cables, Transformers, Compressors, and Black steel tubes and fittings are eligible for Modvat credit under Rule 57Q of the Central Excise Rules. 6. emsp The denial of such credit on all other items in the impugned order is upheld. The appeal is disposed of accordingly.
-
1997 (6) TMI 187 - CEGAT, MADRAS
Seizure - Evidence - Statement - Confiscation and penalty ... ... ... ... ..... n direction to issue proper receipts in order to ensure that the baggage receipts issued are not misused by smugglers in support of their claim. It is therefore, clear that the claim made by Balan on 28-3-1994 is only an afterthought and the same cannot be accepted more particularly in view of the first statement given by appellant Rajendra Prabhu. In this view of the matter we are of the view that confiscation of the gold biscuits is in order and we uphold the same. 15. emsp In the facts and circumstances of the case, we reduce the penalty imposed on the appellant to Rs. 4.00 lacs (Rupees Four lacs). But for this modification the appeal of appellant Rajendra Prabhu is dismissed. 16. emsp Appeal No. C/243/96 (Balan). - In view of the reasoning mentioned above, we hold that appellant Balan has not substantiated his claim for the gold biscuits and we reject his claim. His appeal is also dismissed. 17. emsp A copy of this order be sent to the Central Board of Excise and Customs.
-
1997 (6) TMI 186 - CEGAT, MUMBAI
Stay/Dispensation of pre-deposit ... ... ... ... ..... chapter notes and also with reference to the nature of the products in question. This is an exercise which can be taken only at the time of hearing the appeal on merits and not at the stage of hearing the stay application which is of an interlocutory nature. They claim that they had not suppressed any facts it appears that the demand has originated when the officers checked the records. In these circumstances, having regard to the financial condition of the applicants as reflected in the balance sheet of 1996, we are of the view that a partial pre-deposit of the duty involved will be in order for hearing the appeal on merits. Accordingly, we direct the applicants to deposit a sum of Rs. 11 lakhs (Rupees Eleven lakhs) on or before 31-7-1997, subject to which pre-deposit of the balance amount of duty and of penalty is dispensed with and recovery is stayed, till the disposal of the appeal. 5. emsp The matter will be listed for ascertaining compliance with this order on 5-8-1997.
-
1997 (6) TMI 185 - CEGAT, MADRAS
Classification ... ... ... ... ..... ct, paid pursuant to the impugned order passed by the Additional Collector of Central Excise, the deduction of the duty element claimed for arriving at the assessable value was justified. It will make no difference whether the duty amount has been paid by the assessee at the time of clearance of the goods or it was paid subsequently. What is material is that the excise duty was payable on the goods. The impugned order in this behalf is, therefore, correct. We are told that there is an appeal against the imposition of penalty filed by the respondent which is pending in another Bench. The appellant rsquo s claim, therefore, will be required to be examined in the light of this judgment. 8. emsp We, therefore, for this limited purpose, remand the matter to the original authority for re-computation of the amount to be paid by them in the light of the principles laid down in the judgment referred to supra. 9. emsp But for the above modification, the appeal is, otherwise, dismissed.
-
1997 (6) TMI 184 - CEGAT, MUMBAI
Refund - Duty paying documents ... ... ... ... ..... e not inflexible conditions which can never be relaxed. If that were the case it was not necessary for an officer of the level of Assistant Commissioner to sanction the refund. Apart from this, it is relevant to keep in mind that the departmental instructions, with regard to furnishing of documents cannot have force of law. It would be different if the law prescribed documents, without which a particular facility is not available. Even in such cases, the department has realised that absence of these documents should not deprive the assessee of the benefit. Thus for example the Board itself has prescribed that Modvat credit could be taken in the absence of the gate pass evidencing payment of duty subject to production of evidence of payment of duty. 5. emsp The question of law as it is framed, is such that it does not warrant reference for the simple reason that the act and rules do not prescribe any documents to accompany the refund application. 6. emsp Application dismissed.
-
1997 (6) TMI 183 - CEGAT, MADRAS
Modvat - Capital goods ... ... ... ... ..... aw and the ratio of the same is not applicable to the facts of this case. The definition under Rule 57Q also goes to show that these goods were not intended to be allowed the benefit of Modvat credit. 7. emsp In the background of what we have held above, I hold that the benefit of the Modvat credit as held by the Bench in the case of the humidifier will not be available for air conditioners. The appeal of the revenue is, therefore, allowed in the above terms. The order of the original authority is restored as prayed for. In the facts and circumstances of the case, I hold no penalty was warranted as the question of Modvat credit involved the interpretation of the definition of capital goods under Rule 57Q and no mala fidies can be attributed to the respondents in this regard. I, therefore, uphold the order of the learned lower authority so far as the setting aside of the order of penalty is concerned. 8. emsp The appeal of the revenus is, therefore, allowed in the above terms.
-
1997 (6) TMI 182 - CEGAT, MUMBAI
Modvat - Declaration ... ... ... ... ..... It would follow from this that the Departmental authorities themselves did not consider the issue of acknowledgement by Assistant Collector an essential component of Rule 57G. The intention underlying the requirement of a dated acknowledgement appears to be that it is ensured by the Assistant Collector receiving the letter, the department is put on notice by the assessee of its availing of the Modvat credit on the inputs and with regard to the final product specified thereon. There is no averment that the assessee rsquo s letter was not received. Further, the Board has also clarified having regard to the difficulties which resulted in implementation of a completely new procedure, the department should view liberally procedural deficiencies and contravention which arose in the early days of Modvat. The date of declaration in this case is 29-8-1986, two months after the amended provisions came into force. On this basis, his objection has no basis. 5. emsp Application dismissed.
-
1997 (6) TMI 181 - CEGAT, NEW DELHI
Modvat - Accounting ... ... ... ... ..... contained therein. 10. emsp I have considered the above submissions. I observe that there is a lot of force in the arguments of the learned Counsel. 11. emsp It has already been held in a series of Tribunal rsquo s orders that a substantive benefit if otherwise due should not be disallowed merely on account of minor procedural infractions. In the present case, there is no dispute that both the inputs and outputs had been duly declared and the inputs had been received on importation under cover of relevant Bill of Entries an duly utilised in the manufacture of declared final product. Since the appellants have been able to show substantive compliance with the provisions, therefore, the Collector should have allowed the benefit as he has rightly done in his another, order in Order-in-Appeal No. 295-CE/MRT/94 in the appellants rsquo own case. 12. emsp Hence, following the ratio of the Tribunal rsquo s aforesaid orders, the appeal is allowed with consequential relief, if any due.
-
1997 (6) TMI 180 - CEGAT, NEW DELHI
Hospital equipments - Importation of hospital equipments for teaching purposes ... ... ... ... ..... tant part of teaching. It cannot therefore, be considered that if any equipment is used for teaching in the hospital it is not used in the hospital. In fact the teaching would be imparted in this case only through radio diagnosis carried out in this hospital. 8. emsp In view of this, we are of the view that benefit of Notification No. 63/88 cannot be denied. 9. emsp Apart from this, the Explanation in Notification No. 63/88, dated 1-3-1988 itself indicates that ldquo For the purpose of this notification, the expression Hospital rsquo includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment. rdquo Considering the certificate by the Directorate General of Health Services and replies of the Principal of the College, we have no doubt that the impugned goods are covered by Notification No. 63/88. In view of this, we reject the Revenue rsquo s appeals and uphold the impugned orders.
-
1997 (6) TMI 179 - CEGAT, NEW DELHI
... ...
... ... ..... y and filed refund claim contending that the duty was not payable on the so-called higher price. Assistant Collector rejected the claim on the ground that the buyers who purchased through the consignment agent formed a separate class of buyers and, therefore, there would be two prices. This order was confirmed by the Collector (Appeals). Hence, the present appeal. 2. emsp It cannot be that the buyers at the factory gate and the buyers through the consignment agent fall in different classes. There is nothing to distinguish them on the basis of factors relevant for classification. Therefore, since the factory gate price was available, duty was rightly paid on such price. The appellant would, therefore, be entitled to refund. The exact amount of refund has to be worked out by the jurisdictional adjudicating authority. With this direction the impugned orders are set aside and the case is remanded to the jurisdictional adjudicating authority for decision afresh. Appeal is allowed.
-
1997 (6) TMI 178 - CEGAT, NEW DELHI
Demand - Juridiction - Confiscation and penalty - Adjudication ... ... ... ... ..... rned Counsel for appellants, FERA proceeding in relation to the remittance has been dropped. According to appellants, assuming there was such remittance, it was towards interest on advance payment required by the Supplier but not made by the importers and as such the amount cannot be added to the assessable value. He also pointed out that the rate of interest amounted to 5 per year which is quite reasonable. In COC v. Bharat Foam Udyog (P) Ltd. - 1997 (93) E.L.T. 69 (Tribunal) 1997 (20) RLT 495, we indicated that subject to satisfaction of certain conditions interest charges under a financing arrangement entered into by the buyer and relating to the purchase of imported goods should not be regarded as part of assessable value. If appellants were to fail on Point No. 2, this aspect also would require fresh consideration on remand. Point No. 4 emsp In view of our findings on Point Nos. 1 and 2, the impugned order has to be set aside and appeals have to be allowed, and we do so.
-
1997 (6) TMI 177 - CEGAT, MADRAS
Classification ... ... ... ... ..... ts of about 40 mtrs. A crane which carry loads up to a height of 40 mtrs. cannot be considered as an ordinary crane. Further from the catalogue we find that the chassis has a 16 tyre wheel base and its axis are specially designed for taking the crane load and these axils are heavy duty once. It has not been shown by the authorities that the chassis base can be considered as a lorry for purpose of consideration of classification under Tariff Heading 87.05. 6. emsp On facts, therefore, we hold that in terms of the HSN notes, the goods do not fall within the scope with respect to items covered under Tariff Heading 87.05. In that view of the matter, we hold that the appellants plea for classification of the crane under 84.26 has to be allowed. We draw support for our view from the ratio of the judgment of the Bombay High Court which has dealt with the similar matter. 7. emsp We, therefore, order the classification of the goods under Tariff Heading 84.26 with consequential relief.
-
1997 (6) TMI 176 - CEGAT, NEW DELHI
Printing machine - Offset printing machine ... ... ... ... ..... tive portion of the notification had not been fulfilled and the certificate was issued on 6-4-1992 and was made valid for 12 months after the date of issue and therefore, the certificate did not satisfy the test of fulfilment of the terms of the notification. This judgment is clearly distinguishable. In the case of Mangalore Chemicals and Fertiliser case also, the Hon rsquo ble Supreme Court has clearly held that where substantive portion of the notification has been complied, then in that case the notification has to be given liberal effect. The substantive portion of the notification is the goods meeting the requirements of the description of the notification and the importer being a Newspaper Establishment. Both these requirements are met and hence production of certificate before clearance should be accepted as it is a mere procedural requirement. 17. emsp For the reasons stated above, we set aside the impugned order and allow the appeal with consequential relief, if any.
-
1997 (6) TMI 175 - CEGAT, NEW DELHI
-Pontoons - Imported with ships carrying imported goods for more speedy unloading/loading ... ... ... ... ..... d been utilised for unloading as well as loading of the goods and that the appellants had not admitted that it was not utilised. It was also strongly contended that the lower authorities had not looked into the certificate and its validity was required to have been examined by the lower authorities. In view of these submissions and the fact of the Pontoons having been utilised for loading and unloading purpose during second voyage in terms of the certificate having not been considered, it is but proper that the matter is remanded to lower authorities for de novo consideration. The lower original authorities shall consider the certificate and such other evidence that the appellants would place to show that the Pontoons, in fact, had been utilised for unloading the imported goods. Thus, the impugned orders are set aside and the matter is remanded to the original authorities for de novo consideration. The case shall be decided after giving due personal hearing to the appellants.
-
1997 (6) TMI 174 - CEGAT, NEW DELHI
Scrap - Remelting scrap ingots of Brass ... ... ... ... ..... in Section Notes. It is true that remelting scrap ingots also figure in Chapter 7204 of HSN Notes but therein they figure as an item distinct from ferrous waste and scrap. On the other hand, HSN Notes in 7404 dealing with copper waste and scrap, while extending to them provisions relating to waste and scrap in the explanatory note to Heading 7204, specifically indicate that this heading does not cover ingots or similarly unwrought forms cast from remelted copper waste and scrap (Heading 7403). 6. emsp Taking into account, therefore, all the facts and circumstances of the case, we are of the view that there is no infirmity in the findings arrived at by the Customs authorities. Considering, however, facts and circumstances of the case, we reduce the redemption fine of Rs. 50,000/- to Rs. 25,000/- (Rupees Twenty Five Thousand only) in all in other words Rs. 12,500/- in each case. 7. emsp Subject to this modification appeal is otherwise rejected and the impugned order is upheld.
-
1997 (6) TMI 173 - CEGAT, NEW DELHI
Modvat - Duty paying documents ... ... ... ... ..... et aside and the appeal allowed. 3. emsp The learned DR reiterates the findings of the lower authorities. 4. emsp The learned Counsel is correct in submitting that the requirement of invoice issued by a trader being marked as duplicate for transporter rsquo was introduced in Rule 57GG only with effect from 19-1-1995 even though the requirement existed in terms of Rule 57A for invoices issued by manufacturers. In this case, the invoice has been issued by the trader before the concept of Rule 57GG has been borrowed by following the ratio of the Tribunal rsquo s decision cited by the learned Counsel which is fully applicable to the present case, I hold that the credit has been rightly availed by the appellants and there is no warrant for dis-allowing the credit or imposition of penalty and hence set aside the impugned order relating both to recovery of credit and penalty. The appeal is thus allowed with consequential relief, due to the appellants, if any, in accordance with law.
............
|
