Delhi Court October 1997 Judgments
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Precision Tools and Castings P. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1999)(112)ELT852TriDel
1. By this appeal, the appellants have challenged the order passed by Add. Collector by his order dated 31-8-1989 denying them benefit of Notification No. 54/80-CE., dated 13-5-1980 as amended from time to time and confirming duty demand of Rs. 14,762/- on the ground that the runners and risers used by them for manufacture of steel castings were not entitled for the benefit of the notification.2. Arguing for the appellants, the ld. Advocate points out that they have been filing the classification list from time to time and the same had been approved. The show cause notice issued under Section 11A for the period 31-2-1981 to 14-5-1982 does not spelt out the reasons of the appellants suppressing facts with an intention to evade duty.Therefore, it is his submission that as the appellants themselves were given to understand that the use of runners and risers in manufacture of steel castings were entitled for the benefit in terms of credit Notification 67/73-C.E., dated 19-5-1973. They wer...
Collector of C. Ex. Vs. Motor Industries Company Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(98)ELT504TriDel
1. This Revenue appeal is directed against the Order-in-Appeal dated 26-9-1988.2. The issue relates to admissibility or otherwise of refund on goods removed under Chapter X when there was delay in receipt of AR 3 certificates.3. Arguing for the Revenue, the learned DR submits that they did not produce rewarehousing certificate as required under Rules 173 and 136 and therefore, they were not eligible to refund. The respondents are not present but have desired a decision on merits.4. We have heard learned DR and perused the records of the case. The Collector (Appeals) has held that under Chapter X procedure if the goods are not received by the consignee duty can be demanded for these under Rule 196. In case of goods cleared under CT 2 certificate there is no liability of the manufacturer and following AR 3 procedure cannot make them liable to duty. It is contended by the respondents that rightly or wrongly, they followed AR 3 procedure but the fact of the receipt of the goods by the ass...
Central India Cable Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(100)ELT291TriDel
1. The above appeal arises out of the order passed by the Collector of Central Excise, Raipur confirming the duty demand of Rs. 11,09,293.87 on PVC coating of G.I. wires falling under Heading 85.44 of the schedule to the Central Excise Tariff Act, 1985 cleared during the period 1989-90 and 1990-91 (upto March, 1991) and imposing penalty of Rs. 1 lakh on the appellants herein.2. Appearing on behalf of the Appellants the ld. Counsel submits that the appellants had received G.I. wires and cables supplied to them by the Telecom Department and gate passes declared only job charges in respect of the wires and cables cleared to the Telecom Department. They did not include value of the raw materials supplied by the Telecom Department in the assessable value of the goods as required under Section 4 of the Central Excises and Salt Act, 1944. While accepting in principle that the value of the raw materials supplied by the Telecom Department is to be included along with the job charges in the ass...
Collector of Central Excise Vs. Brassco India
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(98)ELT248TriDel
1. The appeal is by Collector of Central Excise, New Delhi challenging the order in appeal passed by Collector of Central Excise (Appeals), New Delhi by which the latter had rejected an appeal filed before him by the department against the order in original passed by Additional Collector of Central Excise, Gurgaon. By the said order in original, the Additional Collector had dropped the adjudication proceedings initiated against the present respondent vide show cause notice dated 28-6-1993 for recovery of an amount of Rs. 1,77,419/- and imposition of penalty. The Additional Collector accepted their plea that Modvat credit should not be denied to them in respect of their input, copper wire scrap as they had obtained the permission of the Assistant Collector for clearing copper waste and scrap under Rule 57F(2) for manufacture of copper tubes and pipes. It was held by the Additional Collector that such permission would amount to an acknowledgment of their using the particular input and c...
Amit Sales Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(99)ELT121TriDel
1. M/s. Amit Sales Corporation being aggrieved with the order-in-original dated 10-4-1992 passed by the Addl. Collector of Customs had filed the present appeal which relates to the imports under duty exemption entitlement certificate (DEEC) Book and of a value in excess of the value of the licence. The appellants had imported a consignment of 2,000 pieces of Steyar-3D ball bearings No. 1209-K-C3, by way of replenishment material under Bill of Entry dated 22-3-1988.It was alleged in the Show Cause Notice dated 28-8-1991 that the quality of the ball bearings imported valued at Rs. 50,867 was different then the ball bearings - used in the manufacture of finished products exported in advance and that the goods worth Rs. 5,959/- were imported in excess of the advance licence and the release advice. It was proposed that the benefit of Notification No. 44/87-Cus., dated 19-2-1987 was not available to them as the quality of the imported goods was different from those used in the exported item...
Mangalore Chem. and Fert. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(98)ELT490TriDel
1. This appeal is directed against the order-in-appeal dated 17-12-1987 passed by the learned Collector (Appeals), Madras. By this order the learned Collector has held that the Carbon-dioxide gas in its impure form is manufactured by the appellants, which is classifiable under T.I. 14H of the erstwhile tariff for the period 6-2-1985 to 31-3-1985, 1-6-1985 to 31-10-1985 and 1-11-1985 to 3-1-1986 and that the demands are liable to be confirmed under proviso of Section 11A of the Central Excises and Salt Act, 1944, except for the period 6-2-1985 to the end of the February, 1985 as being time barred, became the 'relevant dates' under the proviso to Section 11A is 7th of next month following the month in which the goods were cleared physically. The facts of the case are that the appellants are manufacturers of unhydrous Ammonia and Impure Carbon dioxide. The Carbon dioxide is partly consumed in the manufacture of Urea and partly sold to M/s. Mahalasa Gases and Chemicals Pvt. Ltd. who are h...
R.B.M.P. Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(98)ELT246TriDel
1. In this case duty demand of Rs. 13,826.20 has been confirmed on a quantity of 37,880 Tonnes of steel scrap cleared by the Appellants herein during the period from 1-3-1986 to 9-7-1987 without payment of duty and further penalty of Rs. 5,000/- has been imposed on the appellants by the Additional Collector of Central Excise.2. The Appellants herein are manufacturers of machine tool accessories falling under Chapter Heading 84.66 of the Schedule to the C.E.T.A., 1985. They opted for Modvat credit facility for availing credit of duty paid on inputs with effect from 1-3-1986. Under the Modvat scheme any waste arising from the process of manufacture from the inputs on which credit has been taken, has to be removed on payment of duty unless it is exempted by any exemption notification. Since the assessee cleared the above mentioned quantity of steel scrap arising during the process of manufacture of finished product falling under the Heading 7203.20 (sic) from such inputs during the above...
Collector of Central Excise Vs. Flakt India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(98)ELT243TriDel
1. This is an appeal by Revenue against the order-in-appeal passed By the Collector of Central Excise (Appeals), Calcutta, holding that the value of starters supplied by the present respondents along with the industrial fans manufactured by them could not be added to its assessable value. In coming to the said conclusion, the Collector (Appeals) set aside the order of the Assistant Collector and allowed the appeal filed before him. This order has been challenged in the present appeal on the ground that the Collector (Appeals) had erred in holding that as the starters had not been manufactured by the assessee, it was not liable to be included in the assessable value of industrial fans which was the item manufactured by them. The Department has relied upon the decision of the Supreme Court in the case of Name Tulaman Manufacturing P. Ltd. reported in 1988 (38) E.L.T. 566 (S.C.).2. In response to the notice of hearing, the respondents had sent a letter enclosing a copy of the order of th...
Pfeda Synthetics (P) Ltd. Vs. Commissioner, Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1997
Reported in: (1998)(101)ELT364TriDel
1. The issue relates to denial of Modvat credit. The Assistant Collector has disallowed the Modvat credit amounting to Rs. 1,81,396/- on the ground that M/s. Supra Sales Corporation are neither importers nor dealers of the importer and he was of the view that condition of Notification No. 15/94 has not been fulfilled. Shri A.L. Malhotra, ld.Consultant appearing for the appellants brought to my notice that Notification No. 64/94, dated 7-11-1994 clarifies the position that documents prescribed could be accepted by the Assistant Collector if such document was issued by registered person prior to such registration and the same would be acceptable if he is eligible to issue invoice/document under Notification No. 15/94. It was submitted on behalf of the appellants that subsequent to the issue of invoice, M/s. Supra Sales Corporation was registered. The Collector (Appeals) has rejected this plea on the ground that registration of dealers was introduced w.e.f. 4-7-1994 whereas these invoice...
Commissioner of Income-tax Vs. Eurasia Publishing House (P.) Ltd.
Court: Delhi
Decided on: Oct-28-1997
Reported in: [1998]232ITR381(Delhi)
R.C. Lahoti J.1. These are four references under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue seeking the opinion of the High Court on the following four identical questions arising out of a consolidated order of the Tribunal in I.T. As. Nos. 2458 to 2461 of 1974-75 : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law, in the appeal arising from the rectification proceedings under section 154 of the Income-tax Act, 1961, in giving relief to the assessed on the merits, without there being an error on the face of the record (2) Whether, on the facts and in the circumstances of the case, the Appellate Assistant Commissioner was not justified in holding that the appeal before him was incompetent and superfluous in view of the order of the Commissioner of Income-tax on the same point for the same assessment year (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was ...
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