Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. This is Miscellaneous Application filed by the Revenue for restoration of the appeal dismissed earlier vide Order No.A-564/CAL/2000 dated 8.5.2000. Now, the High Powered Committee has granted the permission to the Revenue to pursue the appeal in CEGAT. In this connection, Shri V.K. Chaturvedi, ld.SDR draws our attention to Item No.16 of the Minutes of Meeting to the Committee held on 3.2.2000 and circulated vide their letter dated 8.2.2000. In view of the above, we restore the appeal to its original number and fix the main appeal on 14th February, 2000....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1.1. The appellants are engaged in the manufacture of M.S.Ingots falling under Chapter Sub-heading 7206.90 of Schedule to Central Excise Tariff Act, 1985. A the said goods are notified for the purpose of levy of duty of excise under the provisions of Section 3A of the Central Excise Act, 1944, based on the annual capacity of production in the manner as prescribed under the provisions of Rule 96ZO of the Central Excise Rules, 1944, the appellants' annual capacity of production was determined by the proper officer in terms of the provisions of Induction Furnace Annual Capacity Determination Rules, 1997. The Commissioner of Central Excise, Jamshedpur vide his Order dated 23.3.98 fixed the annual capacity of production of the appellants' furnace as 9600 MT, based upon the appellants' declaration that the capacity of furnace was 3 M.T. For the said purpose, the appellants referred to the manufacturer's invoice supported by a certificate from them certifying the capacity of the furnace to t...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(76)ECC345
1. The issue involved in the present appeal is the availability of exemption Notfn. No. 64/95-CE dt. 16.3.95, as amended by Notfn. No.116/95-CE dt. 13.11.95 in respect of the railway wagons manufactured by the appellants.2. The original Notfn. No. 64/95 granted exemption to the railway wagons provided the same were intended for use by Indian Railways. The said notification was amended by Notfn. No. 116/95 including an additional condition to the effect that such wagons should be owned by the Indian Railways or the Konkan Railway Corporation Ltd., Inasmuch as the wagons in question were procured by the Indian Railways for its customer M/s. TISCO under a scheme known as 'Own Your Wagon Scheme' (hereinafter referred to as OYW scheme), the Revenue entertained a view that railways are not the owners of the wagons in question inasmuch as the entire cost of the wagons was realised by the Indian Railways from M/s. TISCO before placing the order upon the appellant and as such the ownership of ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(131)ELT69Tri(Kol.)kata
1. All the appeals are being disposed of by a common order as they are against the same impugned order of the commissioner (Appeals).2. The appellants have been clearing their product by showing debit entries in their PLA against insufficient balances. The duties on this account were to the tune of Rs.3.33 crores, Rs.2.50 crores, Rs.7.14 crores and Rs.61.98 lakhs in the four appeals before us respectively.Though the said duties have been paid by the appellants subsequently, the authorities below have imposed personal penalties of Rs.33.00 lakhs, Rs.25.00 lakhs, Rs.70.00 lakhs and Rs.62.00 thousand in all the four different cases. It has been observed by the Commissioner (Appeals) that it was shocking to note that their balance in PLA always remained in deficit/negative even whenever any lump-sum were deposited in the PLA. What is suprising to note is that they have been clearing dutiable excisable goods without sufficient balance in the PLA i.e.without payment of duty for months toget...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The Miscellaneous Application is for restoration of the appeal filed by the Revenue dismissed earlier, vide Order No.S-904-905/CAL/2000/A-1003, 1004/CAL/2000 dated 17.7.2000, on the ground of non-production of clearance certificate b the High Powered Committee. Inasmuch as now the clearance has been given by the High-Powered Committee, we restore the appeal along with the Stay Petition to its original number and fix the appeal on 6.2.2001....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. This is a case where M/s Barak Ispat (P) Ltd., Silchar, had filed an application for availing the benefit of Kar Vivad Samadhan Scheme of 1998 and as per the certificate in from 2B issued under Rule 4 (b) of the Kar Vivad Samadhan Scheme (KVSS) Rules, 1998 by Commissioner of Central Excise, Shillong, the appellants were required to deposit an amount of Rs.38,734/- as a final settlement of the tax arrears of Rs.77,469/- as declared by the appellants in Form 1B with reference to show-cause notice No.V(15)14/Demand/SIL-II/97/816A dated 29.9.97. In the said certificate, the appellant was directed to make payment of the aforementioned amount within 30 days from the date of the certificate.The certificate was issued on 5.2.99.The appellant had deposited the said amount through TR 6 Challan No.014/98-99 dated 27.2.99. Instead of intimating the fact of the deposit of the said amount to the Commissioner, the appellant has made entry to that effect in PLA at Sl.No.025/27.2.99 showing it as a...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The prayer in this stay petition is for waiver of condition of predeposit of duty of Rs.1,58,607.55 demanded from the appellants/applicants and penalty of Rs. 15,000/- imposed on them vide Order-in-Original No.34/Demand/MDP/98 dated 11.6.98 which was upheld by the Commissioner of Central Excise (Appeals), Calcutta vide his Order-in-Appeal No.111/Cal.II/99 dated 31.3.2000.2. The dispute related to the reversal of modvat credit already availed of in respect of inputs and also in respect of inputs contained in the final product lying in stock as on 23.7.96 and awaiting clearance, on the basis of Notification 16/96-CE dated 23.7.96. Shri B.N.Chattopadhyay, ld.Consultant appearing for the appellants/applicants, submits that there is a case law both in their favour as well as against the appellants. He fairly concedes that there is also a decision of the Larger Bench of the Tribunal in the case of Khanbhai Essoofbhai & Ors. Vs. Commr. of Central Excise, Cal. & Ors. reported in 19...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(131)ELT259Tri(Kol.)kata
1. The prayer in the stay petition is for waiver of the condition of predeposit of penalty of Rs.3,50,000/- imposed on Shri Radhey Shyam Gupta of Calcutta.2. Shri K.P. Dey, ld. Advocate appearing for the appellant/applicant, submits that Shri Radhey Shyam Gupta is owner of the Transport-Company.He admits that the package containing raw silk yarn was seized from the premises of Shri Gupta. He, however, flatly denies the above allegation of the Department that the goods found in the premises of Shri Gupta were of foreign origin. He submits that Shri Gupta has nothing to do with the smuggling of the said goods. He argues that in the show-cause notice there was no mention of the piece of evidence i.e. literature showing "Blossoms-White Seeafilatory-China National Sild Import & Export Corporation- made in China" which the Department relied upon in connecting the said slip to the package under seizure. Ld. Advocate submits that this piece of evidence cannot lead to the conclusion that t...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The prayer in the Application is for dispensing with the condition of predeposit of duty amount of Rs.2,47,339.00 and an equivalent amount of personal penalty.2. After hearing both sides duly represented by Shri S.K.Roychowdhury, learned Advocate and Shri V.K.Chaturvedi, learned S.D.R. for the Revenue, we find that the appellants were engaged in the manufacture of auto parts and were supplying the same to M/s. TELCO. In respect of the parts supplied to M/s. Auto Spare Parts Division, they were placed Order by M/s. TELCO for supply of branded goods, where 'T' was to be affixed as their buyer's brand name. These goods were cleared by the appellants on payment of duty, after filing the Classification List to that effect. However, in respect of the other goods, which were being supplied by the appellants to Auto Material Division of M/s. TELCO Ltd., as no brand name was being affixed, the same were cleared on payment of duty under Notification Nos.175/86 and 1/93. The Department, howev...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(135)ELT929Tri(Kol.)kata
1. After despensing with the condition of predeposit of predeposit of duty amount of Rs.86,441.00 and penalty of Rs.5,000.00, I take up the appeal itself, as the issue lies in a narrow compass.2. The appellants had filed a declaration on 24.11.94 under provisions of Rule 57G declaring the inputs for the purpose of availing the MODVAT Credit. One of the inputs declared by the appellants was copper waste and scrap falling under heading 7404.00. As the waste and scrap of copper received by the appellants mostly consisted of breaking of ships and the same was also covered by the said heading 74.04, there was no dispute about the availment of Credit. However, with effect from 16.3.95, another Tariff Heading 7420.00 was introduced in the Tariff specifically covering the goods and materials obtained by breaking of ships. In February, 1996, the appellants avialed the Credit in respect of the copper and articles thereof, which were obtained by breaking of ships. The Department entertained a vi...
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