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Case Laws
Showing 41 to 60 of 286 Records
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1999 (6) TMI 438 - CEGAT, MUMBAI
Natural justice - Strictures against Commissioner - Order ... ... ... ... ..... e facility of going through the grounds for such decision. Besides the assessee cannot be afforded the satisfaction of being fully heard until the orders passed deal with all the submissions made by him. rdquo 7. emsp Tested on these grounds, the impugned order suffers from lack of application of mind. Such an order does not deserve to survive. We set aside the impugned order, and allow the appeals and remand the proceedings back to the Commissioner (Appeals) for de novo consideration. In the de novo proceedings he shall set out the case of the appellants and deal with each and every point made by them and thereafter issue a speaking order. 8. emsp Of late, we have observed in a number of cases similar lack of application of mind and similar denial of natural justice. We direct that a copy of this order to be despatched to the Member of the CBEC in charge of the relevant portfolio (Legal and Judicial), for his information. 9. emsp The stay applications also stand disposed of.
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1999 (6) TMI 436 - CEGAT, CHENNAI
SSI Exemption - Brand name - House-mark - Conflicting views ... ... ... ... ..... record showed that those items were sold only to M/s. NGEF and were not traded in the open market. As against that, in the impugned order-in-original unfortunately this aspect has not been considered. Since the impugned order-in-original is at variance with these two other orders-in-original and the third order-in-original has emanated from the same Collectorate, therefore respectfully following the decision of the Tribunal in the case of Ravi Metalloids (supra), we set aside the order-in-original impugned and remand the matter to the ld. Commissioner for de novo consideration thereof in the light of his two other orders-in-original noted supra as also case laws noted above. Ld. Commissioner shall hear the appellants afresh and shall consider all the submissions made by them including any fresh evidence that they may choose to lead with respect to the trade or otherwise of the goods concerned. 14. emsp Thus these appeals are allowed by way of remand with the above directions.
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1999 (6) TMI 435 - CEGAT, CHENNAI
Rectification of Mistake - Jurisdiction ... ... ... ... ..... matter, but the aspect pertaining to clandestine removal and various grounds raised by them with regard to confirmation of demands has not been considered in the impugned order. Therefore, in terms of the judgment of Tribunal in the case of Ludhiana Food Products cited supra, the grounds which have not been dealt with in the order would be a mistake apparent on record calling for recalling of the order for re-hearing. However, the question of jurisdiction was already answered and that question cannot be re-heard. In so far as the various grounds made out by the appellants in paras 3, 4, 6, 7 and 8 of the memorandum of appeal, which has not been dealt with in the order and the order confines itself to the jurisdiction. Therefore, the Final Order of the Tribunal No. 1374/97 is recalled to re-hear the Appeal No. E/42/96 on the grounds noted above. Thus, the ROM application is allowed to the extent indicated above. 5. emsp The Registry to list the appeal for hearing on 22-6-1999.
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1999 (6) TMI 418 - HIGH COURT OF CALCUTTA
Offences - Penalty for wrongful withholding of property ... ... ... ... ..... t as submitted. 4. Having regard to the facts and circumstances, I have, therefore, no manner of doubt that in the facts and circumstances prima facie appearing in the case the company can seek relief both under the Civil law as well as under section 630 and there is no bar against the simultaneous continuance of both sorts of proceedings. In the result I direct that the learned Court below will proceed with the proceeding under section 630 and conclude the same in accordance with law as early as possible, desirably within a period of four months from the date of communication of this order notwithstanding the pendency and continuance of any civil suit in the matter. The impugned order of the learned Additional Sessions Judge stands set aside and the present revisional application stands allowed. 5. As submitted, this order be communicated to the learned Court below through special messenger at the cost of the petitioner and the cost is to be deposited in course of next week.
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1999 (6) TMI 417 - HIGH COURT OF CALCUTTA
Compromise or arrangements with creditors and members ... ... ... ... ..... . 212 of 1999. At the time of the admission of the appeal on 6-4-1998, the appellate Court modified the order to the extent that criminal proceedings would not be stayed. Section 391(6) provides (6) The Court may, at any time after an application has been made to it under this section, stay the commencement or continuation of any suit or proceeding against the company on such terms as the Court thinks fit, until the application is finally disposed of. 96. With the dismissal of the application the order under section 391(6) does not survive. We are, therefore, not called upon to decide the merits of the order. 97. For the reasons stated both the appeals of HDC are allowed with costs. The appeal of Kirloskar is also allowed with costs. As the only ground for dismissing (sic) or his company rsquo s scheme, the application of Kirloskar for sanction of its scheme be placed before the learned Judge taking company matter for further directions. Basu, J. - I agree. Order accordingly.
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1999 (6) TMI 416 - HIGH COURT OF GUJARAT
Suspension of legal proceedings ... ... ... ... ..... given in pursuance of the dispute against the respondent No. 2 by the workers of its other units. However, the fact remains that the Bench of the BIFR has clarified that it was not restraining or staying the payment of workers dues and that it is not open for the respondent No. 2 to take shelter of section 22 of the SICA. 10. Considering the matter from all angles, I am of the opinion that the petition is required to be allowed and the petitioner is entitled to get due wages from respondent No. 2 as per the order passed in recovery application and the certificate issued thereafter by the Labour Court, Ahmedabad. 11. The petition is accordingly allowed. The respondent No. 1 is directed to initiate proceedings under the Bombay Land Revenue Code in pursuance of the certificate dated 7-4-1998 at annexure B to the petition and to complete the same as expeditiously as possible and in any case, not later than 30-9-1999. Rule is made absolute accordingly with costs. Petition allowed.
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1999 (6) TMI 406 - CEGAT, NEW DELHI
Demand - Precedent & practice ... ... ... ... ..... of the Hon rsquo ble Madras High Court holding that the machinery was provided under Section 11A, we find that this decision was brought to the notice of the Hon ble Madras High Court in the case of Eternit Everest Ltd. and therefore, the presumption is that it was considered. Since the decision in the case of Eternit Everest Ltd. is later and therefore, this decision will prevail over the earlier decision in the case of Gem Cables and Conductors Ltd. We also note that this decision of the Hon rsquo ble Madras High Court in the case of Eternit Everest Ltd. has been further followed in the case of Sundram Abex Ltd. and in the case of Amal Rasayan Ltd. by the Tribunal. We do not find any reason to disagree with the above quoted decisions. In this view of the matter, we follow the ratio of the decision of the Hon rsquo ble Madras High Court in the case of Eternit Everest Ltd. and set aside the impugned order and allow the appeals with consequential relief in accordance with law.
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1999 (6) TMI 405 - CEGAT, MUMBAI
Remand - Valuation - Transaction value - Secondary goods - Remand ... ... ... ... ..... goods, the deduction from that value has to be reasonable. It cannot be a role of them and based on a predetermined percentage which cannot be justified, as in the case before us. The Custom House has available to it, officers who are experts in various fields of engineering and science and may be qualified in applying their technical skill to make a comparison between prime and secondary goods. There also used to be a practice in the Custom House (which we are confident continues) of having a panel of experts in trade and industry relating to various technical and scientific disciplines, where knowledge and skill is made available, for examination of the goods in order to determine the value of second-hand or secondary goods. With such means and facilities available to the Custom House, we are not able to anticipate any difficulty in determining the value of secondary goods, in the absence of importation of comparable goods. 12. emsp Appeal allowed. Impugned order set aside.
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1999 (6) TMI 393 - HIGH COURT OF KARNATAKA
Payment for exported goods ... ... ... ... ..... ed by the appellant and the balance amount of Rs. 17,000 was waived by the RBI in their letter dated 30-12-1987 and the GR form had been closed by the banks. Under those circumstances, the argument of the learned counsel for the appellant that the question of non-realisation of the same is confirmed by the respon- dent No. 1 is illegal and opposed to the documentary evidence produced by the appellant. Therefore, the argument of the appellant that it is entitled for deduction of this amount out of the amount of penalty imposed on the appellants, deserves to be accepted. 8. The further argument of the learned counsel for the appellant that the amount not recovered is a very paltry sum compared to the business transaction of the appellant and therefore, it can be waived is liable to be rejected taking into consideration the object of the Act as mentioned above. For the foregoing reasons, this appeal is dismissed subject to the deduc-tions indicated above. SCL q DECEMBER 20, 1999
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1999 (6) TMI 392 - HIGH COURT OF ANDHRA PRADESH
Register of members ... ... ... ... ..... hat such instrument was in fact brought into existence, but has in the meantime either been lost or, has been sup- pressed by the respondent No. 2. This means that as far as the petitioners are concerned, the instrument is lost. Therefore, section 108 will not in any way prevent the court from passing appropriate orders in the facts and circumstances of the case. 22. The matter has now taken a different shape as it is admitted by the learned counsel for the respondents (Appellants), that the question now is only regarding the liquid amount. The company has subsequently been taken over wholly by other company. Question of registration of shares is now only academic. The successful party would be entitled only to the amount of the value of the shares. 23. For all the reasons above, we find that the appeals are devoid of any substance. Accordingly, both the appeals are dismissed. However, in the circumstances of the case there shall be no order as to costs. SCL q OCTOBER 5, 1999
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1999 (6) TMI 389 - HIGH COURT OF MADRAS
Name of the Company - Rectification of ... ... ... ... ..... ipulated under section 22(1)(b) . Therefore, I see every force in the above contention of the respondents and that therefore I am of the clear view that the impugned order of the first respondent is well within the jurisdiction under section 22(1)(b), and also they are not arbitrary and illegal as claimed by the petitioners herein. 9. Therefore, for all the aforesaid reasons and in the facts and circum-stances of this case and also in view of ray above discussions with regard to the various aspects of this case, I am of the clear view that the petitioners herein have failed to make out any case in their favour and that therefore there is no need for any interference with the impugned proceedings of the respondents in this writ petition. Thus the writ petition fails and the same is liable to be dismissed for want of merits. 10. In the result, the writ petition is dismissed no costs. Consequently WMP No. 11029 of 1994 and 17958 of 1989 are also dismissed. SCL q DECEMBER 6, 1999
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1999 (6) TMI 375 - CEGAT, NEW DELHI
... ...
... ... ..... FOB Value and the AR4 Value, the exporter is getting unusually high drawback and DEEC benefit, the matter may be referred to the agencies such as Customs, Drawback Directorate, DRI etc. for initiating necessary remedial measures to protect the revenue rdquo . 4. emsp In the present case, we are concerned with the determination of value under Section 4 of the Act as it was pointed out by both the sides. It is settled position now that duty of excise is a tax on the manufacturer and not a tax on the profits made by a dealer on transportation. The department has not shown any evidence to show that the excess freight was nothing but part of the value of the goods and accordingly the differential amount was not includible in the assessable value. Since the issue involved herein has already been considered by the Tribunal in the aforesaid cases, following the ratio, we accept the contentions of the respondent and accordingly, the appeal filed by the department is hereby dismissed.
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1999 (6) TMI 374 - CEGAT, NEW DELHI
Manufacture - Coal handling plant ... ... ... ... ..... 7 (T) 1999(31) RLT 5. In that case it was held that the activity of coal handling plant does not amount to manufacture. 3. emsp Shri Prabhat Kumar, learned SDR requests for some time to check up the position whether the Department has filed an appeal against the order referred to above. Request is not acceded to. 4. emsp Since the issue has already been considered and concluded by the Tribunal, following the same, we accept the contention of the appellant and accordingly appeal is allowed with consequential relief, if any.
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1999 (6) TMI 359 - CEGAT, KOLKATA
Modvat credit ... ... ... ... ..... toration of an equal amount in RG-23A Part II for utilisation towards the duty on the declared final product, namely, motor vehicles. Such an order will be an idle exercise as there is no Revenue implication otherwise. Therefore, TELCO rsquo s appeals merited acceptance, following the decisions of CEGAT in Mahindra and Mahindra and other cases. 28. emsp In view of the aforesaid discussions, I am in agreement with the learned Member Judicial that the appellants rsquo case is covered in their favour by the decision of the Tribunal in Mahindra and Mahindra Ltd. and other cases. Accordingly, the appeals are required to be allowed with consequential relief to the appellants. 29. emsp The appeals may be placed before the original Bench for their final decision. Sd/- (C.N.B. Nair) Member (T) FINAL ORDER 30. emsp In view of the majority order, all the ten appeals are allowed with consequential relief to the appellants. Sd/- (Archana Wadhwa) Member (J) Sd/- (P.C. Jain) Vice-President
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1999 (6) TMI 350 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI
Exim - Import - Advance licence ... ... ... ... ..... licence and the other for the exemption. The exemption notification inter alia provides that the materials imported are covered by the licence issued under the DEEC scheme and when the said materials are covered by the licence and are acceptable for extending DEEC scheme, then such goods are also equally eligible for the benefit of the notification. Since the material imported are needed for maintaining the hygiene of the workers and surrounding conditions, which have not been denied, which are part of the production/processing of the fish/fish products and that the said imported material are used in relation to the manufacture, the denial of the benefit of notification was not in order. Further, the decision of the Tribunal referred to by the ld. Advocate that in the case of licences covered by transferability or fulfilment of export obligation, the nexus need not be looked into support the appellants. In the premises, setting aside the impugned orders, I allow the appeals.
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1999 (6) TMI 341 - CEGAT, NEW DELHI
Confiscation and penalty ... ... ... ... ..... or of the appellant firm in his statement dated 12-2-92 and 13-2-92 had not disputed the fact that 700 Kgs. of Menthol were seized and recovered from the bonded store room of appellants M/s. BFC stands uncontroverted. Therefore, even if the claim of the appellant that some part of their premises was under the occupation of other firms and the seized goods belong to the said units, no explanation has been given as to how the said goods came to be stored in the bonded store room of the appellants. Having regard to the aforesaid factual position and the failure of the appellants to substantiate their claim that part of the appellant rsquo s premises were rented out to the other firms, we are satisfied that the Department has substantiated the allegation contained in the show cause notice. We also do not find any infirmity in the reasons given by the authorities below in rejecting the appellants contention. 9. emsp Accordingly, we confirm the impugned order and reject the appeal.
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1999 (6) TMI 339 - CEGAT, CHENNAI
Manufacture - Weigh Bridge, erection at site - Dutiability - Demand - Limitation - Remand ... ... ... ... ..... ent of duty and what was erected at their place was only immovable property. This is a question of fact which requires verification in the light of allegations made by the department in the SCN and in the light of various judgments cited by ld. Counsel. Further question is also to be addressed is as to whether the amounts can be confirmed by invoking Larger Bench Appellants have not produced the copy of show cause notice for the purpose of verifying as to whether the ingredients of Section 11A has been attracted or not and as to whether appellants had intention to evade payment of duty and carried out such activity. Therefore this aspect is required to be considered by the Addl. Collector on remand. Hence, we are of the considered opinion that the impugned orders are required to be set aside and the matter remanded for de novo consideration in the light of the judgment cited by appellants after granting hearing to the appellants. Thus the appeals are allowed by way of remand.
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1999 (6) TMI 337 - CEGAT, NEW DELHI
Refund - Modvat - Inputs ... ... ... ... ..... lso claimed that their licence was also converted into quantity Based Advance Licence. It is observed that both the lower authorities had not considered these submissions of the Appellant. Further, the Appellants have referred to the scheme announced by the Government for reversal of Modvat credit and payment of interest where exports were effected under Value Based Advance Licence before 31-1-1997 under Special Scheme. In the interest of justice, it is felt that the matter should go back to the Assistant Commissioner for reconsidering all the aspects raised by the Appellants and also to examine whether the Special Scheme announced by the Government in January, 1997 is available to the appellants. I, therefore, remand the matter to the Assistant Commissioner with the direction to consider all the submissions of the Appellants and to pass a well reasoned and speaking order after affording an opportunity of hearing to the Appellants. The Appeal is thus allowed by way of remand.
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1999 (6) TMI 320 - CEGAT, NEW DELHI
Smuggling - Penalty ... ... ... ... ..... efore the Customs officers under Sec. 108 of the Customs Act, is not a statement recorded under Sec. 161 of the Criminal Procedure Code (C.P.C.) 1973. Therefore, it is a material piece of evidence collected by the Customs officers and it can be used as substantive evidence indicating the petitioner contravention of the Customs Act. 9. emsp In the present case, no statement of the appellant was recorded under Sec. 108 of the Customs Act. The statements of Sh. Ashok Kohli and Shri M.L. Verma were recorded under Section 108 of the Customs Act by the Customs authorities and in these statements, nothing incriminating was stated against the appellant. Only evidence against the appellant is disclosure statement made by Sh. Ashok Kohli before the C.B.I., i.e. after registration of the case. Therefore, this evidence is not sufficient for taking penal action against the appellant. In these circumstances, the impugned order in respect of appellant is set aside and the appeal is allowed.
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1999 (6) TMI 313 - CEGAT, CALCUTTA
Valuation - Quotation - Proforma invoice - Penalty - Confiscation ... ... ... ... ..... do not see any legal or factual infirmity in the impugned order in determining the value of the set of components of plain paper copiers Model BD 5110 imported at J. Yen 1,82,577 against the declared value J. Yen 1,25,000. 34. emsp One small point which still remains to be sorted out and that is whether consequent to enhancement of the transaction value, and whether the difference in value, the goods should be treated as imported without a licence. On this aspect we find that there are certain decisions where it has been held that goods cannot be treated as imported without a licence. However, the goods are not available for confiscation. We, therefore, agree with the findings of this Tribunal in the case of Dee Aays Auto and Electronics, Mumbai - 1998 (101) E.L.T. 428 and hold that the goods not being available for confiscation, confiscation is not being ordered. 34. emsp But for the above modifications, the impugned order is upheld and the appeal is disposed of accordingly.
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