Chennai Court March 2010 Judgments
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M/S. Autoshell Cast Pvt. Ltd. Vs. Cce, Coimbatore
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-10-2010
No one is present on behalf of the appellants. There is also no adjournment request. It appears that the appellants are not interested in pursuing their appeal. 2. The learned SDR Shri T.H. Rao states that the impugned order confirms demand of interest on delayed payment of duty on amounts received under supplementary invoices which is in conformity with the Hon’ble Supreme Court’s decision in CCE, Pune Vs. SKF India Ltd. - 2009 (239) ELT 385 (SC). 3. In view of the cited decision of the Hon’ble Supreme Court, I hold that the appeal has no merit and the same is dismissed....
Cce, Trichy Vs. Shree Ambika Sugars Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-10-2010
Heard both sides. The issue involved in both the appeals relate to eligibility of CENVAT credit of duty paid on welding electrodes. The matter is no longer res integra in view of the following precedent decisions: (i) SAIL Vs. CCE, Ranchi - 2008 (222) ELT 233 (ii) SAIL Vs. CCE, Ranchi - 2008 (229) ELT A127 (SC) (iii) Vikram Cement Vs. CCE, Indore - 2009 (242) ELT 545 2. Shri M.N. Bharathi, learned counsel appearing for the respondent states that the appeals may be remanded to the original authority as he would like to argue in regard to the penalty and time bar aspect in the light of the Tribunal s decision cited at Sl. No. (iii) above. 3. Shri T.H. Rao, learned SDR has no objection to the case being remanded to the original authority for fresh decision applying the ratio of these decisions. 4. Accordingly, with the consent of both sides the appeals are allowed by way of remand after setting aside the impugned orders and the original authority is directed to decide the matter afresh in...
Sqn Ldr Rajesh Punia Versus Union of India Rep.by Secretary to Governm ...
Court: Armed forces Tribunal AFT Regional Bench Chennai
Decided on: Mar-10-2010
Lt Gen (Retd) S Pattabhiraman ) The applicant has moved this Honble Tribunal by filing this application challenging the impugned orders of 30.08.2005 and 23.01.2009 issued by the third respondent. The applicant, a direct entry officer commissioned in Flying (Pilot) Branch of the IAF on 21.12.2002 in the Fighter Stream and having more than 300 hours of flying experience, has been transferred to the Administrative Branch vide the third respondents order No.Air HQ/21901/27208/PO-3(E) dated 30.08.2005. The applicant challenges this impugned order and the provisions of Government of India, Ministry of Defence letter No.Air HQ 23967/124/PPandR/7399/D(Air-III) dated 15.10.1974 and seeks re-transfer or re-streaming into the Fighter/Transport/Helicopter Stream. 2. The short facts as narrated in his application are as under : 2(a) After commissioning, the applicant was posted to 108 Squadron, Air Force to complete MiG Operational Flying Training (MOFT) syllabus as U/T Ops Trainee. On 26.03.2004,...
Naik B Laxm Reddy Versus the Union of India, Through the Secretary, Mi ...
Court: Armed forces Tribunal AFT Regional Bench Chennai
Decided on: Mar-10-2010
ACA Adityan) The petitioner has approached the Honourable High Court of Andhra Pradesh for disability pension by way of filing W.P.No.22268 of 2002, which has subsequently been transferred to this Tribunal after the formation of Armed Forces Tribunal, Regional Bench at Chennai, as per the provisions of the Armed Forces Act 2007 and renumbered as T.A.No.72 of 2009. 2. The short facts of the affidavit to the petition relevant for the purpose of deciding this case run as follows:- The petitioner has enrolled in the Indian Army in the year 1985 and gradually became a Naik in his Unit. At the time of his enrolment, he was medically examined thoroughly by the Army Authorities and only after finding him fit in all respect, he was declared fit to be enrolled in the Army. From the date of his enrolment in the year 1985 till 1995, he had no health problem. (The learned counsel for the petitioner at this juncture would intervene and represent that as per the discharge certificate of the petitione...
J.L.Terrance Villavarayar and Another Vs. Commissioner of Central Exci ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-09-2010
The respondents have sought for adjournment. However, when the matter is already remanded by the lower appellate authority for quantification of the tax amount payable and the department is merely seeking enlargement of the remand to include the question of re-determining the penalty amount, there is no need to keep the case pending by granting adjournment. I am of the view that since the lower appellate authority has not decided on the issue of the tax amount payable by the respondents and has sent the matter back for redecision, logically, he should have kept the issue of determining the penalty also open in stead of taking a premature view on the same and stating that there is no case for imposition of penalty. The determination of penalty and levy of interest would depend on the fresh decision to be taken on the tax amount payable which is to be determined by the original authority. Hence, both the impugned orders are modified and the scope of the remand is widened with the directi...
Commissioner of Central Excise, Chennai Vs. Sundaram Clayton
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-09-2010
The respondents are not present despite notice. There is also no adjournment request. As such, the grounds advanced by the department in their appeal against the impugned order remain uncontroverted. Heard Shri T.H.Rao, ld. SDR appearing for the department. 2. Ld.SDR cites the decision of the Tribunal in the case of Chemplast Sanmar Ltd. Vs CCE Salem [2010 (250) ELT 46] to support the grounds of appeal. 3. Taking into consideration the grounds advanced on behalf of the department, the impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision in the light of the cited case law and after giving an adequate opportunity of hearing to both sides. The department’s appeal is allowed by way of remand....
Techno Joineries and Interiors Pvt. Ltd. Vs. Commissioner of Customs, ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-09-2010
Heard both sides. The appellants have imported ‘Roofing Steel Sheets’ as actual users. The impugned consignment has been found by the Department to be imported contrary to the Import Policy stipulation that it should meet the Indian Standard specification. 2. Shri Alwan, learned Advocate appearing for the appellants states that the restriction regarding satisfying the Indian Standards specification is only in respect of ‘Galvanized Steel Sheets’ and not for the impugned goods which have been coated with zinc, aluminium and silica as per the test report received from the supplier. The supplier s test report available at page 39 of the appeal papers indicates Aluminium content as 53.6%, Zinc content as 43.5.% and Silica content as 1.4% in the metallic coating layer. The said report also indicates the coating to be of 166 gm/m2. On the other hand, the NML test report relied on by the department shows the Zinc coating to be of 58 gm/m2 without indicating any presenc...
Nmvst Alloy Cast Vs. Commissioner of Central Excise, Salem
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-09-2010
Heard both sides. Shri R.Balagopal, ld. consultant appearing for the appellants states that the appellants were not aware that there was service tax liability on them as recipients of the GTA service. As soon as the same was pointed out to them, they have paid the service tax and interest on the full value of the service. Appellants ignorance is obvious from the fact that though they could have claimed 75% abatement, they had not done so. He further states that the lower appellate authority has taken cognizance of the arguments put forth before him but instead of waiving the penalties to the full extent under Section 80, the appellate authority has chosen to reduce the penalties only to the extent of 50%. He prays for full waiver of the penalties imposed on the appellants considering the ignorance and subsequent readiness to pay the tax and interest immediately. Heard Shri C.Dhanasekaran, ld. SDR appearing for the department. 2. Considering the entire facts and circumstances of the cas...
Major General G.K.Sahney Versus Union of India, Rep by Its Cabinet Sec ...
Court: Armed forces Tribunal AFT Regional Bench Chennai
Decided on: Mar-09-2010
Lt Gen (Retd) S.PATTABHIRAMAN] The applicant in this application, has filed W.P.No.2082 of 2009 before the Honourable High Court, Andhra Pradesh, which has subsequently been transferred to this Tribunal, after the formation of Armed Forces Tribunal under Armed Forces Tribunal Act 2007 and renumbered as T.A.No.116 of 2009. 2. The petitioner Major General G.K.Sahney (Retd) has in the petition challenged the action of the 5th respondent in taking his salary of October, November and December, 1995, falling under the IV Central Pay Commission while calculating the average emoluments notifying the petitioners pension less than 50% of the minimum of revised scale of pay fixed/revised for his Rank with effect from 1.1.1996 in violation of Para 2.1(a) of the Government proceedings No.1(1)/99D (Pen/Services) dated 7.6.1999 (impugned letter), which is operational with effect from 1.1.1996. The petitioner was commissioned in the Army on 18.12.1960 and retired in the Rank of Major General on 31.07....
Ford India Private Ltd. Vs. Commissioner of Central Excise-ltu, Chenna ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Mar-08-2010
Per Jyoti Balasundaram After hearing both sides for some time on the application for waiver of predeposit of service tax together with interest and penalties, we found that it was possible to decide the appeal itself at this stage and hence proceeded to do so with the consent of both sides, after granting the prayer for stay. 2. The brief facts of the case are that during the period 1.7.04 to 18.4.06 the appellants, who are engaged in the manufacture of passenger cars and are registered Central Excise assessees, provided low cost sourcing and supply chain management services (hereinafter referred to as services) to M/s.Ford Motor Co., USA (hereinafter referred to as FMC) that involved evaluation of prospective vendors/manufacturers and reports of such evaluation were sent by them to FMC which thereafter had the option/discretion to choose any of the vendors in respect of whom reports were submitted by the appellants. As and when FMC decided upon a particular vendor/manufacturer in Indi...
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