Latest Cases

Accumac Machine Tool Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC90

.....(appeals) has allowed the appeal filed by the revenue and the reasoning given by him in the impugned order is as under: "it is an undisputed fact that at the relevant point of time i.e. prior to 16.3.95, in order to be eligible as capital goods under rule 57q the goods in question ought to have had a nexus for bringing about change in the goods by direct participation in the manufacturing stream. further, under rule 57q machinery which could be held to be for processing and producing goods were alone eligible for the benefit of modvat credit prior to 16.3.95. modvat credit in this case was taken on 6.8.94 and the grinding machine imported was not at all used in the manufacture of the final products of the respondents which is once again grinding machines. the imported grinding machine is used for research and development purposes, i.e. to develop and manufacture internal grinding machine. the imported machine being technologically superior was brought into india for study in respect of technical aspects of the above grinding machine which is superior to the one manufactured by the appellants. thus, the modvat credit in question is being used a prototype. accordingly, the.....

Southern Gas Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2003)(158)ELT832Tri(Bang.)

1. whether duty can be recovered under rule 57ad or not is a question to be considered herein. it was fairly conceded by both sides that the issue involved herein has already been considered by this bench following the earlier decisions holding that in the absence of machinery provided under rule 57cc similar to provisions of rule 57ad amount as such cannot be recovered. following the ratio of the earlier decision, i accept the plea of the party and in the result appeal is allowed accordingly.

Khandesh Pipe Products Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

.....cce 1998 (97) elt 127 is also relied upon.4. i do not think that the requirement of invoices being marked in a particular manner, coupled with the fact that requirement as the credit is normally to be taken on the basis of duplicate copy of invoice, is a simple technical procedure which can be waived. this procedure exists to enable the departmental officers to ensure that: misuse of the facility does not take place and for them to verify credit has been taken only of the duty paid. in the decision cited by the appellant, the tribunal, after seeing of the invoices in question remanded the matter to verify the contention of the assessee that it was only duplicate copy which did not specifically say that it was duplicate copy. although it is not spelt out, inference is clear that the claim was that the other copies were marked "original" "triplicate" etc. in the case before me, the commissioner (appeals) has noted that none of the invoices had any marking at all. the ratio of this decision therefore will not apply. on the facts of this case, i am of the view that the appellant is able to establish that the credit is taken only on one copy and no credit has been taken on the other.....

Emmsons International Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT610Tri(Mum.)bai

.....phosphate (dap) imported by the applicants by 2 bs/e dated 6.5.97 and 23.5.97 for 6960 m.t. and 7500 m.ts respectively, in the absence of satisfactory end use certificate.2. we have heard both sides. in terms of sr.no.50 of the table to the notification, dap for use as manure or for the production of complex fertilisers, is totally exempted from levy of customs duty and additional duty . the notification does not prescribe production of end use certificate. however, the applicants on their own furnished the undertaking at the time of filing of bs/e that they shall file end use certificate to the effect that the imported goods were used as manure or in the production of complex fertilisers. they submitted certificate issued by m.p.state co-operative marketing federation limited, bhopal.the lower appellate authority has held that the certificate dated 14.3.2000 of the joint director of agriculture (fert.), director of agriculture, m.p. bhopal is not acceptable as (a) it does not mention the bs/e through which the dap covered by the certificate was imported and (b) that the certificate is vague as it certifies that the imported dap was used by the cultivators of the state of.....

Nayana S. Doshi, S.M. Doshi Huf, Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

.....s.m. auxichem, shri surendra b.mishra, proprietor of m/s. s.r. corporation and m/s. chhaya sales corporation under rule 209 of the central excise rules, 1944 arise out of the order of the commissioner of central excise, mumbai.2. the demand has been confirmed as a result of clubbing the clearances of the above units and m/s. jigita chemicals on the ground that the other units were dummy units floated by s.m. doshi, proprietor of m/s.nehasu texprochem so as to split the turnover of his unit in order to remain within the ssi exemption limit.3. we have heard shri manoj sanklecha and shri yogesh patki, learned counsels and shri hitesh shah, learned dr.4. shri s.m. doshi, expired on 1st september, 2001 while the show cause notice issued to m/s. nehasu texprochem, of which he was proprietor, is dated 12th december, 2001, i.e. subsequent to his death. in these circumstances we see prima facie substance in the contention that smt.nayana s. doshi, widow and legal heir of shri s.m. doshi is not liable to pay duty, in the light of the tribunal's decision in the case of d.matai v. cce, mumbaimafhh products v. cce, surat 2003 (57) rlt 596. since the duty demand is prima facie not.....

Commissioner of C. Ex. Vs. India Fibre Bag Mfg. Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT609Tri(Mum.)bai

.....period july 1991 to june, 1992. the demand was dropped by the asstt.commissioner and upheld by the commissioner (appeals) holding that the board's order issued in terms of section 37b by which classification of hdpe strips and tapes was directed under cet sub-heading 3920.32 and sacks therefrom under cet sub-heading 3923.90, was prospective and to have effect only from the date of issue of 37b order that is on 24-9-92. hence, this appeal by the revenue, wherein the contention is that the classification under chapter 39 should take effect from 1989, when the hon'ble madhya pradesh high court in the case of raj pack well v. union of india [1990 (50) e.l.t. 201 (m.p.)] held that hdpe sacks fall for classification under cet sub-heading 3923.90.2. we have heard both sides. we find that in the face of the clear language of the order issued in terms of section 37b, that classification of the goods in question under chapter 39 can take effect only from 24-9-92, we are fortified in our view by the decision of the apex court in the case of h.m. bags v. collector of central excise [1997 (94) e.l.t. 3 (s.c.)] wherein, the apex court has held that the very same circular is effective from.....

Jahangir Alam Vs. State of Assam and ors.

Court : Guwahati

.....rendered on basis of such appointments cannot be understood to cast any obligation on the part of the state to regularize such appointments. in fact no power to regularize such appointments is discernible under the rules. the office memorandums issued in the years 1979, 1986 and 2001, reliance on which have been placed by the petitioners, would be of no consequence whatsoever, as the aforesaid office memorandums, even during the period when they remained in force, cannot be understood to have introduced a procedure or to have conferred a power in contra-distinction to the procedure prescribed and the power conferred by the statute. the constitution of the task force to explore the question of regularization of honorary teachers was a policy decision taken and a power must always be conceded to the state to abandon or depart from such policy in the light of the experiences gained. this is precisely what had happened as the notification constituting the task force dated 21.6.2000 was subsequently cancelled by notification dated 28.12.2001. thereafter the cabinet decision had been taken to the effect that the honorary teachers appointed by the managing committees of.....

Tax Practitioners Benevolent Fund, a Public Charitable Trust Vs. Commi ...

Court : Mumbai

Reported in : (2004)188CTR(Bom)26; [2004]266ITR561(Bom); 2004(1)MhLj402

.....trust, we hardly find justification in refusing the petitioner-tax practitioners benevolent fund having similar objects the grant of exemption under section 80-g. section 80-g of the income tax act does not contemplate different yardstick and different parameters being applied to the different trusts having similar objects and similar purpose. it is not open to the income tax department to apply different norms to different trusts having similar objects seeking grant of exemption under section 80-g. close comparison of the objects of the petitioner-tax practitioners benevolent fund and the objects of the chartered accountants benevolent fund would show that the objects are not only similar but virtually identical to provide financial assistance for maintenance, education or any other similar purpose to necessitous persons. in the case of the chartered accountants' benevolent fund, the said provision for financial assistance for maintenance, education or any other similar purpose to necessitous persons is meant for the persons who are or have been members of the institute of chartered accountants of india while the objects of the tax practitioners benevolent fund is to provide.....

P.N. Tiwari and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : (2003)185CTR(All)1; [2004]265ITR224(All)

.....in other cities.it may be mentioned that section 2(33) of the it act states that the words 'prescribed' means prescribed by the rules made under the act.section 295 of the it act confers power on the cbdt to make rules, and rule 3 has been framed for the purposes of section 17(2)(vi).5. annexure-1 to the writ petition is the new rule framed by the cbdt under section 295 r/w section 17(2) of the it act. a perusal of the same shows that the value of the perquisite provided to the employee directly on indirectly by the assessee or to any member of his household by reason of an employment shall be determined in accordance with the two tables appended to the notification. table i deals with the value of residential accommodation, and table n deals with the value of the perquisite of motor car and other benefits, amenities and fringe benefits. since these are mentioned in great detail in annex.-l we are not repeating the same.6. according to webster's encyclopedic unabridged dictionary 'fringe benefit' means a benefit like free life or health insurance, received by an employee in addition to his regular pay. 'amenity' means the quality of being pleasing or agreeable in a situation,.....

Ajay Yadav Vs. Contonment Board and anr.

Court : Allahabad

Reported in : 2004(1)AWC294

.....connected writ petitions has been filed by way of counter-affidavit, therefore, this writ petition is taken to be the leading case.2. the admitted facts in the above noted writ petitions are that the cantonment board, varanasi, runs one junior high school, one boys primary school and one girls primary school. the total strength of the teachers in all the three schools is 18 as under :(i) junior high schoolhead master 1assistant teacher 3(ii) boys primary schoolhead master 1assistant teacher 8(iii) girls primary schoolhead master 1assistant teacher 43. sri uma shanker ram, head master and sri g. k, sharma, assistant teacher in junior high school retired on 2.6.2001 and 31.5.2001 respectively. one of the vacancies of head masters was filled up by promotion of ms. vibha srivastava. the resultant vacancies of two posts of assistant teachers in junior high school were filled up by promotion of sri raj bahadur yadav and sri rajesh singh kushwaha. due to above promotions two vacancies of assistant teachers were caused in the boys primary school while one vacancy of assistant teacher was already existing in the boys primary school.4. it appears that due to disciplinary proceedings sri.....