Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The applicants have deposited the entire disputed amount of Rs.61,200.00. The prayer in the Application is for dispensing with the condition of predeposit of the penalty amount of Rs.1,000.00. In view of the foregoing, I dispense with the condition of predeposit of penalty and fix the main appeal on 4.5.2001....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. All the three appeals filed by the Revenue are being taken up together as they arise out of the same impugned order of the Commissioner of Customs, Calcutta Vice which he has dropped the penal proceedings against the three respondents. However, vide the said order he has confiscated the ophthalmic lenses valued at Rs.22,51,440/- admitted to be exported by M/s. Jain Exports with an option to redeem the same on payment of redemption fine of Rs.50,000/- and an amount of Rs.46,10,700/- erroneously received by them as duty draw back has been ordered to be re-paid, along with imposition of personal penalty of Rs.5 lakh upon Shri Hangman Mal Jain, proprietor of M/s.Jain Exports.The said M/s.Jain Exports have settled the dispute under the provision of Kar Vavad Samadhan Scheme 1998. In this reard we have seen the certificate dt.25.2.99 issued by the Commissioner of Custom,s, Calcutta in form 3 in full and final settlement of tax arrears under the provision of the same Samadhan Scheme.2. Th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The prayer in the Application is for dispensing with the pre-condition of penalty amount of Rs.3.00 lakh imposed upon the applicant 'appellant by the Commissioner of Customs (Prev.), West Bengal, Calcutta.2. Appearing on behalf of the applicant/appellant, Shri K.P.Dey, learned Advocate submits that the entire case against the applicant/appellant had been made on the basis of the statements of the co-noticees, which are not admissible evidences. He also submits that on search of his residential premises, Indian Currency of Rs.22,000.00 was recovered, which had been released by the adjudicating authority, but he has not taken the release of the same and the same is still lying with the Department. He undertakes not to get the release of the above amount of Indian Currency during the pendency of the appeal.3. Countering the arguments, Shri V.K.Chaturvedi, learned S.D.R. for the Revenue submits that there is ample evidence on record to show that the foreign origin goods worth Rs.12.00 ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The short dispute in the present appeal is as regards the denial of MODVAT Credit of Rs.34,572.00 availed by the appellants on the basis of two invoices dated 7.7.94 and 24.6.94. The said MODVAT Credit had been disallowed on the ground that the invoices were endorsed twice and as such, were not proper modvatable invoices.2. The contention of the appellants duly represented by Shri S.K.Roychowdhury, learned Advocate for the appellants is hat it was not a case of double endorsement of invoices, but issuance of the invoices by the manufacturers/dealers, M/s. Kailash Company. However, he fairly agrees that the said dealer was not a registered dealer at the time of issuance of invoices, but got himself registered subsequently on 3.8.94. In this connection, he draws my attention to the Registration Certificate issued by the Central Excise Authorities.3. The contention of Shri A.K.Chattopadhyay, learned J.D.R. is that the said Certificate was not produced before the authorities below and ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)(145)ELT87Tri(Kol.)kata
1. On matter being called nobody is present on behalf of the appellant.Accordingly, I have heard Shri V.K.Chaturvedi, learned S.D.R. for the Revenue.2. The appellant is aggrieved with the personal penalty of Rs.3.50 lakh imposed upon him. He is only owner of a transport company from the premises of which, a packet containing Raw Silk Yarn has been seized.The adjudicating authority based his findings about the smuggled (SIC) of the goods upon the recovery of the literature from the appellant's premises and his failure to disclose the exact address of the consignor of the goods and has concluded that the appellant is the owner of the Raw Silk in question. The appellant had denied any connection with the said goods and submitted before the authorities that the order was put by one Shri Jaiswal over phone. His exact address was not known.3. After carefully considering the evidences available on record. I find that the adjudicating authority had relied upon a literature saying - "Blossoms ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. Being aggrieved with the Order passed by the Commissioner(Appeals), the Revenue has filed the present appeal.2. We have heard Shri V.K. Chaturvedi, learned S.D.R for the Revenue.Vide the impugned Order, the Commissioner(Appeals)has rejected the appeal filed by the Assistant Commissioner of Central Excise, Laheriasarai Division, against the Order-in-Original No.26-C.Ex./98, it is seen that the earlier Order of the Assistant Commissioner as regards the availability of MODVAT Credit in respect of the same inputs, was considered by the Tribunal in the earlier Order and the matter was remanded back to him, vide Order No.Aj-84/CAL/2000 dated 28.1.2000. In de-novo proceedings, the Assistant Commissioner passed a detailed Order allowing the MODVAT Credit to the respondents. While the above proceedings were going on, the respondents filed a fresh declaration under the provisions of Rule 57G declaring the same very inputs about which the dispute was going on.3. The Revenue's grievenance in t...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The Miscellaneous Application is for restoration of the appeal dismissed earlier vide Order No.A-1637 dated 9.12.97 for want of clearance from High Powered Committee. The appellants have now placed documents on record to show that the High Powered Committee has permitted the appellants to pursue their appeal before the Tribunal.Accordingly, we allow the Miscellaneous Application and restore the appeal to its original number and fix the main appeal on 25th May, 2001....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
1. The Miscellaneous Application is for restoration of the appeal dismissed earlier vide Order No.A-1103 dated 1.9.97 for want of clearance certificate from the High Powered Committee.2. Now the High Powered Committee vide Item No.26 of its Minutes of the Meeting held on 14.5.98 and circulated on 18th May, 1998, have permitted the permission to the appellants to pursue the appeal before the Tribunal subject to deposit of 25% of the disputed dues. The appellants have now deposited 25% of the disputed amount vide TR-6 Challan No. 60 dated 18.7.98. In view of the forgoing, we restore the appeal to its original number.3. As the appellants have already deposited 25% of the disputed amount, we dispense with the condition of predeposit of the balance amount of duty and penalty. Stay Petition is thus disposed of in the above terms.The main appeal is fixed for hearing on 25th May, 2001....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(138)ELT117Tri(Kol.)kata
1. The impugned order passed by the Commissioner of Central Excise, Calcutta in de novo proceedings confirms the demand of duty of Rs. 5,94,320.52 in respect of stators and rotors manufactured by the appellants and cleared without payment of duty during the period from January 1983 to March 1984.2. The appellants are engaged in the manufacture of electric fans for which they hold a valid licence. The appellants were also undertaking the job work for manufacture of rotors and stators for other fan manufacturers. For the said purpose they received raw materials such as lamination, winding wire etc. form their respective customers and did the processing work like winding, end cutting, coil setting etc. Based upon the securtiny of the appellants records, Revenue issued a show cause notice on 7.2.85 to the appellants demanding duty on the rotors and stators falling under Erstwhile Tariff Item 30D of Central Excise Tariff. The said show cause notice was adjudicated by the Commissioner confi...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(132)ELT296Tri(Kol.)kata
1. In this appeal filed by M/s K.K.Exports, the matter relates to the valuation of the exported Nail Polish Bottles. The exporters have declared the value as Rs.78 per piece. The Commissioner of Customs had held that the realistic value of each Bottle was to be taken at Rs.30/- per piece. He also imposed a penalty of Rs.2.50 lakhs on one of the partners. The appeal filed by the partner came up separately before the Tribunal and the penalty was set aside.2. Arguing for the appellants, Shri Aftab Ahmed, ld. advocate submits that the Nail Polish is an item where there is wide variation in prices and that the appellants had correctly declared the prices and the full foreign exchange has been received back by the country. He refers to the last para of the impugned order.3. Shri V.K.Chaturvedi, ld.SDR submits that the ground on which the declared value was rejected had been discussed in the impugned order and reiterates the reasoning adopted by the ld.Commissioner of Customs (Appeals).4. Af...
Tag this Judgment!