Latest Cases

Collector of Central Excise Vs. Dynomac Pumps

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(128)ELT299TriDel

.....of the tribunal final order nos.495-499/99-c, dated 26-6-1999.2. when the matter was called no one was present on behalf of the respondents. in fact the notices issued to them had been received back from the postal department undelivered. we, therefor 2, heard dr. d. k.verma, sdr, and perused the records. the ld. sdr submitted that the tribunal, under the impugned order, had rejected the appeals filed by revenue relying upon the bombay high court's decision in the case of solar pesticides ltd. v. u.o.i. -1992 (57) e.l.t. 201; that this decision has been set aside by the supreme court in its judgment reported in 2000 (116) e.l.t. 401 (s'.c.) holding that the principle of unjust enrichment will apply even in case: of refund of duty paid on goods consumed, captively. the ld. sdr submitted that in view of this judgment of the apex court an error has crept in the final order passed by the tribunal which may be rectified.3. we have considered the submissions c f the ld. dr. it has been held by the larger bench of the tribunalin the case of gujarat state fertiliser corporation v. cce, vadodara, - 2000 (122) e.l.t. 282 (t-lb), that a subsequent decision of the supreme court cannot.....

Videocon Appliances Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(127)ELT836TriDel

.....in other words, if any parts are separately classifiable under any one or the other of the specific heading in the tariff then irrespective of the fact that they were parts suitable for use with any particular machinery, they would not classifiable under that specific heading.4. we have gone through the respective tariff headings which the appellants have claimed for classification and those which the revenue had pressed for classification.5. as regards springs we find that there is a separate heading. heading no. 73.20 which covers the following "springs and leaves for springs, of iron or steel". the goods in question were springs. as they were specifically described under heading no. 73.20, then they would be classifiable therein irrespective of the fact that they were meant for washing machines. all springs are meant for one or the other machinery items. in view of the specific section note as referred to above in all cases they will be covered under heading no. 73.20.6. as regards the timers, the revenue had pleaded that the same was classifiable under heading no. 91.07. the heading no. 91.07 covers time switches with clock or watch movement or with synchronous motor. from.....

A.P. Paper Mills Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(73)ECC630

.....months immediately preceding the date of filing the application. it can only relate to the claims filed within six months immediately preceding the date of the application. same is the case in relation to the application dated 6-8-1981. claims falling within six months immediately prior to the dates of these applications, 9-6-1981 and 6-8-1981 need alone be dealt with.3. the fact that applicant happened to file refund application, purporting to be in compliance with the direction given by the supreme court will not, in any way, take those applications out of the period of limitation. in this view of the matter there is no merit in this application for rectification of mistake. a mistake, even if there is, which is to be established by long drawn argument, cannot be one which will fall within section 35c(2) of the central excise act. as there is no mistake apparent from the record, the present application is ill-conceived. it is accordingly dismissed.

Millipore India (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2001)(95)LC241Tri(Bang.)alore

.....limitation when the assessments are even provisional today, then we cannot hold that the decision arrived at are based on incorrect appreciation of facts and the status of the assessments and such decisions of the lower authorities are required to be set aside on this ground itself. (b) when assessments are provisional, we would not like to give a finding on the classification arrived at by the lower authorities since at the time of finalisation of assessment the appellants will have an opportunity to contest the classification including the valuation and quantity which are components of assessment. therefore, we would refrain from giving any finding and keep the issue of classification open for the appellants to urge before the appropriate authority at the time of finalisation of the assessment in these imports. we also find that there is no contrary decision of larger bench on this issue has been shown to us.8. in view of our findings, we set aside the order of the lower authorities with directions that the question of classification is left open to the department; to adduce such evidence on their part and of the appellants to produce such material as they may have to support.....

Cce Vs. Indian Organic Chemicals Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2001)(95)LC238Tri(Chennai)

.....of orissa synthetics ltd. - and reliance industries-1995 (59) ecr 395, wherein the ld. member had held that in respect of inputs used in the manufacture of final products claimed under bond for export purposes in terms of rule 191b/191bb, the benefit of proviso to rule 57f(3) was available for removing such goods for eventual use and thereafter export of the goods under these rules could not be considered to be used in final products which was exempted from whole of duty or chargeable to nil rate of duty and in such circumstances, mod-vat credit on the inputs could not be denied as has been contended by the revenue in these appeals.4. revenue has taken the plea that the case of orissa synthetics ltd. (supra) relied on by the collector (appeals) has not been accepted by the department and a reference application has been filed and the decision of m/s. hindustan aluminium corporation when read with ministry's letter f. no. 211/2/73 cx6 dated 3.4.1975 in the present case, the benefit as arrived at by the ld. collector (appeals) would not be available.5. the first proviso to rule 57f(3) provides that credit involved on final products cleared for export and goods removed under.....

Suresh Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2001)(73)ECC808

.....that this issue also be remanded back to the lower authority for determination and for de novo adjudication ordered in the revenue appeals are still pending before the lower authority.4. shri sudharsan, ld. d.r. appearing of the revenue had no objection for remanding the matter for reconsideration of the valuation aspect also by the lower authority in the remand proceedings vide final order no. 278-279/97 against the very same order of the collector (appeals).4. we have considered the facts and submissions made by both sides and therefore order that this appeal of the appellants also be allowed by way of remand for read-judication by lower authority and the matter loading of the valuation from $ 800 to 14000 (sic) [1400] is also therefore set aside and the matter is remanded back for de novo adjudication. appeal allowed by way of remand.

Shiva Shankar Singh Vs. State of Bihar and ors.

Court : Patna

.....state of punjab : 1975crilj461 , and submitted that their lordships held that non-mention of the names of the accused, if accompanied with the satisfactory explanation, the veracity of the prosecution case could not be doubted. in that case, the accused was alleged to have thrown hand-granade killing wife and child of p.w. 7 also seriously injuring him as a result of which he fell unconscious. soon after the occurrence, the sarpanch of the village, p.w. 6, a close neighbour, came and having found dead and injured, rushed to the police station and lodged first information report against unknown. however, p.w 7 in his statement before police and in his evidence before the court had named the accused who had thrown the hand-granade and after trial, the accused was convicted. in such circumstances, their lordships of the supreme court had held as has been submitted by the earned counsel for the petitioner. in the facts of that case, it was but natural for the informant not to have ascertained the name of the accused from p.w. 7 who was found unconscious but who revealed subsequently the name on gaining consciousness. the facts in this case, are quite distinct so much so that the.....

National Insurance Company Ltd. Vs. Surendra Prasad Singh and ors.

Court : Patna

.....appellant company.7. admittedly, the order dated 29.7.1997 was not impugned by the company before the appropriate forum and with this findings of fact, i am of the view that at this stage it cannot be interfered in this appeal.8. however, so far as applying the multiplied system is concerned, i am of the view that the tribunal has erred in applying the name. according to its findings, the deceased was getting rs. 200/-per month and after deducting his personal expenses on 1/3 of salary, his contribution to the family was to the tune of rs. 600/-per month. the tribunal has applied the multiplied method of 16 considering the age of the deceased as 21 years and has awarded a sum of rs. 1,15,200/-as total compensation.9. in the case of united india insurance co. ltd. v. most. meena devi and ors. 2000 (2) pur 820, the settled law appears to be that the multiplier method should be applied and in applying the same, the correct multiplier should be found out in such a manner that compensation amount calculated in money value should be such which if invested in fixed deposit in bank or other financial institution any fetch to the dependants the amount of dependency available to them.....

Uttam Singh Vs. State of Bihar and anr.

Court : Patna

.....him to three years of the simple imprisonment whereas the learned appellate court changed the conviction to be under section 363 of the indian penal code and ordered sentence for one year.3. earned counsel has argued that this petitioner has been facing the case for more than 8 years and he is now about 80 years old.4. from the judgment of the learned lower court, it will appear that age of the petitioner was assessed to be 75 years as in june 1996. as per that the petitioner is nearing the age of 80 years. in view of the long years at in proceeding and in view of the old age of the petitioner, i am of the opinion that the reduction in the sentence is called for.5. earned counsel submits that at the investigation stage the petitioner was arrested on 7.6.1992 and was released on bail on 30.7.1992. thereafter, when the appeal was decided, the petitioner again surrendered on 22.7.1998 and was released on bail under orders of this court on 24.8.1998, submitting that therefore, the petitioner has already undergone custody in connection with this case for 88 days, almost three months.6. it is also pointed out that the boy, who was servant of the informant, alleged to have been.....

Vinod B. Chabriya Vs. State of Maharashtra and anr.

Court : Mumbai

Reported in : 2001ALLMR(Cri)270; 2001(3)BomCR541; [2001(91)FLR795]; (2002)ILLJ731Bom

.....dadar, bombay and dismissing the criminal appeal no. 223 of 1994 filed by the petitioner is challenged. the petitioner was found by the inspector of factories carrying on manufacturing process with the aid of power in the form of electricity and 18 labourers manufacturing playing cards on september 5, 1992 when the petitioner's factory was inspected by the inspector of factories. the petitioner was, therefore, prosecuted for offence under section 92 of the factories act, 1948 read with rule 4(4) of the maharashtra factories rules, 1963. the accused pleaded guilty and prayed for leniency before the magistrate. it seems that the learned magistrate accepted the plea of guilt of the petitioner and sentenced him to pay a fine of rs. 25,000/- in default to suffer ri for eight months by order dated august 24, 1994, copy of the said order is not annexed to this petition. the petitioner challenged the said order in criminal appeal no. 223 of 1994 before the sessions court, greater bombay on the ground that the magistrate having power to impose sentence of fine upto rs. 5000/- exceeded his jurisdiction. 2. it is not in dispute that under section 29(2) of cri.p.c. read with sub-section (4).....