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2007 (7) TMI 709
... ... ... ... ..... re is any subsequent even, we are of the opinion that the Tribunal is right in its conclusion that Section 11A of the Central Excise Act, 1944 is not applicable in the instant case. The appeal is dismissed.
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2007 (7) TMI 699
... ... ... ... ..... upreme Court did not decide, whether the provision was confiscatory and ultra vires and that it had proceeded on the concession made by the State, cannot be extended to the interpretation of the provisions of Section 11AC of the Central Excise Act, 1944. Therefore, the ratio of the decision of the Larger Bench in the case of CCE, Delhi-IV v. llpea Paramount Pvt. Ltd. (supra), was in no way affected by the ratio of the decision of the Hon ble Supreme Court in State of Madhya Pradesh v. BHEL (supra). 8. For the foregoing rea....... + More
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2007 (7) TMI 679
100% EOU - benefit of Section 4(4)(d)(ii) of the Central Excise Act - Held that: - the ld. Commissioner demanded a higher amount of duty even after accepting the assessee's worksheet wherein an amount of ₹ 9,00,760.63 was mentioned as outstanding duty. No amount of duty over and above the amount stated in the assessee's worksheet should have been demanded. This error can be corrected by the Commissioner. A composite penalty was imposed under different penal provisions which worked on different principles - Considerations relevant to impo....... + More
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2007 (7) TMI 676
... ... ... ... ..... interfere in this matter. The Special Leave Petition is dismissed. However, we keep the question of law open.
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2007 (7) TMI 653
Jurisdiction - proper officer - power of Assistant Commissioner to file appeal - Held that: - The Assistant Commissioner was authorized by the Commissioner to file the appeal and therefore, it was not necessary that the Original Authority who passed the order should have filed the appeal.
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2007 (7) TMI 652
... ... ... ... ..... cant. To my mind, this approach is contrary to the law as settled by the Hon'ble Supreme Court in the case of Collector, Land Acquisition, Anantnag vs. Mrs. Katiji (cited supra). Since the issue involved in this case is of personal penalty imposed on the appellant, the Commissioner (Appeals) could have condoned the delay and heard the appeal on merits. Since the appeal has been dismissed only on the time bar, I am unable to go into the merits of the case As such, the delay in filing the appeal before the Commissioner (....... + More
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2007 (7) TMI 649
... ... ... ... ..... discharged the entire duty liability before the issuance of the show cause notice and are also not disputing the same today before me. Ld. Commissioner (Appeals) has set aside the penalty and interest imposed on the respondents by the adjudicating authority on the finding that the respondent had paid the entire amount of duty before the issuance of the show cause notice. There is no dispute that the respondents had discharged the entire amount of duty liability before the issuance of the show cause notice. The issue is squ....... + More
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2007 (7) TMI 633
Whether an assessee can avail Modvat credit on capital goods namely M.S. Angles, M.S. Sheets, Plates, Channels, Pipes and Tubes under Rule 57Q of the Central Excise Rule, 1944 although these goods are not used in relation to the manufacture of the final products?
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2007 (7) TMI 630
... ... ... ... ..... ion of the Customs Act. On the other hand, we find that the raw materials were admittedly issued for manufacture and a portion of the finished goods have been held to be rejects and waste and they were cleared in the domestic market as per the permission granted by the Development Commissioner. Under these circumstances, no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the finding....... + More
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2007 (7) TMI 625
... ...
... ... ..... condoned. Heard. The Civil Appeal is dismissed.
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2007 (7) TMI 621
Demand - Show cause notice - the decision in the case of CARBORANDUM UNIVERSAL LTD. Versus COMMISSIONER OF C. EX., CHENNAI [2006 (11) TMI 486 - CESTAT, CHENNAI] contested - Held that: - delay condoned - appeal dismissed.
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2007 (7) TMI 594
... ... ... ... ..... nd from the records that the appellants were carrying on the activity of procuring orders from their clients for the principal. They were acting as an agent only. They were not carrying on the activity of clearing and forwarding of the goods, although there was a mention about it in the agreement with their principal as noted in para 11 of the impugned order. The plea of the appellant is that they received only commission for procuring or booking orders for their customers and did not carry out the activity of clearing and....... + More
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2007 (7) TMI 579
... ... ... ... ..... hapter VI. If a narrow view is taken, the assessee may be left without any remedy to bring the appeal before the CSTAA merely because the assessment order passed by the primary authority was tested in revision. It would be reasonable and proper to adopt the view that the aggrieved dealer 39 s right of appeal under the pre-amended section 20(1) of the CST Act was available against the original assessment order passed by primary authority as well as the order passed in revision by the Commissioner under section 62(1) of the ....... + More
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2007 (7) TMI 574
... ... ... ... ..... eciding on the Stay Petition and without waiving the requirement of pre-deposit, he could not have proceeded to decide the appeal on merit. In view of the specific provision of Section 35F of the Central Excise Act, 1944, it was incumbent upon the lower Appellate Authority either to ensure that the demanded duty and penalty are deposited or he should have waived the whole or part of it before taking up the appeal for decision on merit. As that has not been done, we have no option but to set aside the impugned order and rem....... + More
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2007 (7) TMI 571
Cenvat/Modvat on inputs - Remission of duty ... ... ... ... ..... Rs. 1,31,978/- and Rs. 26,776/- along with interest vide the impugned OIOs dt. 27-7-2005 and 23-9-2005. 4. emsp It is seen that remission has been granted in respect of duty payable on the time expired medicaments, which are not marketable. The issue involved is whether the Cenvat credit relating to inputs which have gone into the medicaments destroyed should be recovered from the appellants as condition for granting such remission. CBEC vide circular dt. 7-8-2002 held that such....... + More
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2007 (7) TMI 570
Appeal to Appellate Tribunal - Restoration of appeal ... ... ... ... ..... ked that the matter was not listed. On enquiry with the registry, several factors are being put forth for the said lapse. Firstly, this Bench was formed at that time and some cases were not received from the Zonal Bench at Mumbai and secondly as per the previous practice the total number of cases listed not exceeding 50, as such, this appeal might not have been listed. 4. emsp As it stands, the appeal was decided by this Bench on merits in absence of the appellant and t....... + More
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2007 (7) TMI 569
Appeal - Restoration of - Ex parte order ... ... ... ... ..... ked that the matter was not listed. On enquiry with the registry, several factors are being put forth for the said lapse. Firstly, this Bench was formed at that time and some cases were not received from the Zonal Bench at Mumbai and secondly as per the previous practice the total number of cases listed not exceeding 50, as such, this appeal might not have been listed. 4. emsp As it stands, the appeal was decided by this Bench on merits in absence of the appellant and their counsel....... + More
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2007 (7) TMI 568
Demand - Limitation ... ... ... ... ..... d 27-1-1-96 stating that they will be availing benefit of Notification No. 1/93, dated 28-3-93. The department had the knowledge that appellant was a new manufacturing unit in place of M/s. Emerald Color Industries. The department should have inquired into whether the appellant is eligible for the benefit of notification No. 1/93, dated 27-3-93 or not. If not the SCN had to be given within the prescribed time of 6 months from the relevant date of filing classification list. rdquo 4. emsp The revenue ha....... + More
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2007 (7) TMI 565
Stay/Dispensation of pre-deposit ... ... ... ... ..... ischarge (pertaining to the erstwhile owner of the property). Whether the proviso to Section 11 of the CEA has overriding effect on the covenant in the sale deed and terms and conditions is a debtable point. In these circumstances, it is felt expedient to safeguard the interest of both the parties, the appellants need to be put to certain terms. The appellants shall give a Bank Guarantee to the tune of Rs. 8.0 lakhs (rupees eight lakhs only) in favour of the Government within a period of e....... + More
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2007 (7) TMI 564
Penalty on Director - Clandestine removal - Rectification of mistake ... ... ... ... ..... emsp The contention of the ld. DR is that though the penalty was set aside on the main unit basing on the aforesaid decisions, penalty ought not to have been set aside on the Director and more so, no reasons have been assigned. This is a case of alleged clandestine removal. Therefore knowledge of the same is attributed to its Director and he was penalized of Rs. 10,000/-. 5. emsp I am of the view that when the penalty is not imposable on the main unit, w....... + More
