Delhi Court December 1997 Judgments

Jagdish Biri Company Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(100)ELT386TriDel

1. The captioned Five Appeals arise out of the same order, therefore, they were heard together and are being disposed of by this common order.2. These Appeals are against the order of confiscation of hand-made branded Biris, numbering 12,65,000 and loose and hand-made Biris number 2,05,780 and redemption thereof on payment of a fine of Rs. 20,000/- and imposition of penalty of Rs. 5,000/- on M/s. Jagdish Biri Company and Rs. 5,000/- each on M/s. Sidhardh Biri Works and M/s. Manish Agencies in addition to the confiscation of Matador Vehicle with an option to redeem the same on payment of a fine of Rs. 25,000/- and imposition of penalty of Rs. 1,000/- on Shri Neeraj Sahu and Shri Mansukh.3. The facts of the case, briefly stated, are that the Central Excise Officers intercepted a Matador Vehicle on 27-11-1994 at Hasari in Jhansi District. The said Matador was found to be loaded with 12,65,000/- Biris, comprising 40 bags containing 10,40,000 Hunter Chap Biris and 3 bags containing 2,25,00...

Collr. of C. Ex. Vs. Hegal Capsule Industries Private

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT250TriDel

1. This is an appeal filed by the Department against the order of Collector (Appeals), Bombay dated 26-2-1990.2. A notice for hearing was issued to the appellants on 18-11-1996 but nobody has appeared. In the circumstances, we have perused the case records and heard learned DR.3. Learned DR stated that the respondents are manufacturers of Gelatin Capsules classifiable under Chapter 35 and Articles of Plastics classifiable under Chapter 39 of Central Excise Tariff Act, 1985. They were manufacturing in their factory Polystyrene Pins for use in the capsulation machinery calssifi-able under Chapter 84 of Central Exise Tariff Act, 1985. As the said polystyrene pins are used as part of the capsulation machinery, the Assistant Collector classified the product in question under Chapter sub-heading 8422.90. An appeal was filed by the respondents before the Collector of Central Excise (Appeals) stating that the polystyrene pins manufactured by them are classifiable under Chapter 39 of Central E...

Brahans Rubber Ltd. Vs. Asstt. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT592TriDel

1. Appellant is absent in spite of notice of hearing, but has sent a request for transfer of the appeal to the Mumbai Bench. At the same time appellant has also made written submissions on merits. Hence we proceed to dispose the appeal on merits, on hearing Shri M. AH, JDR and perusal of papers.2. Having supplied cleared excisable goods on payment of appropriate Central Excise duty, appellant filed a refund claim for Rs. 6,730/- stating that after clearance and supply of goods, price was negotiated with the customer and the price was reduced, accordingly revised invoice was prepared and credit note was issued to the customer. The Assistant Collector rejected the refund claim and his order was confirmed by the Collector (Appeals). Hence this appeal.3. In the memorandum of appeal it is stated that the customer wanted urgent supply of goods, accordingly goods were cleared immediately and invoice and Gate Pass were prepared showing provisional price, that negotiation took place subsequent...

Garg Steel Industries Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(59)ECC192

1. By this application, the appellant/applicant has prayed that the Tribunal may take adequate steps and pass appropriate orders and save the applicant from unnecessary litigation and harassment. The application is opposed by Shri M. Ali, JDR.2. The appellant/applicant imported a consignment of high frequency induction furnaces from United Kingdom. The invoice bears the date 15-11-1978. On 28-11-1979 the goods were bonded in the public bonded warehouse. On 10-4-1982, the appellant filed ex-bond Bill of Entry for clearance, visited the warehouse and found the goods damaged. On 15-4-1982, the appellant/applicant applied to the Assistant Collector for survey of the goods for the purpose of assessing the damage and the Assistant Collector on the very next day informed the appellant that the request is granted subject to the condition that no abatement of duty will be granted on damage or loss, if noticed during the survey.Duty was paid on 22-4-1982. On 23-4-1982, the surveyor M/s. Ravinde...

Acme Mfg. Co. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT252TriDel

1. This appeal against Order-in-Original dated 29-8-1997 passed by the Addl. Collector, Central Excise, Bombay.2. Appellant engaged in the manufacture of EOT cranes and gas generators was availing the benefit of Notification No. 120/75 and paying appropriate duty. Two Show Cause Notices dated 26-4-1984 and 24-9-1984 were issued, one for the period from June 1982 to July 1983 and the other for the period from February 1984 to June 1984 stating that charges for erection, commissioning and testing at the site and charges for design and engineering which were separately collected were not shown in the invoices and duty was not paid thereon. The notices required, the appellant to show cause against demand on such charges.Appellant oppose the notices on merits as well as on the ground of limitation. However, the Addl. Collector confirmed demand. Hence the present appeal.3. The two Show Cause Notices did not invoke the larger period of limitation under the proviso to Section 11(A)(1) of the ...

Orissa Women'S Voluntary Vs. Collr. Of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT570TriDel

1. Both these appeals involving common question of law and facts were heard together and are being disposed of through this common order.2. M/s. Orissa Women's Voluntary Services, hereafter referred to as OWVS, the first appellants, entered into an agreement with M/s. Konark Television Ltd. for assembling populated circuit boards (PCBs) out of the parts/components supplied by M/s. Konark Television Ltd. They supplied these assembled PCBs to Konark Television Ltd. without payment of duty in what they claimed was bonafide belief on their part that since certain essential parts like transistors had to be fitted into PCBs at the premises of Konark, the goods in the form they were removed from their premises did not attract excise duty. Collector of Central Excise on initiation of proceedings against OWVS, the first appellants and M/s. Konark Television Ltd., the second appellants, held that OWVS were actual manufacturers who were liable to pay duty. He held that benefit of exemption Notif...

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1998)65ITD512(Delhi)

1. These cross appeals rotate round the identical issues. For the sake of convenience, there are consolidated and disposed of by a common order.2. The various arguments placed before us by both the parties, resemble so many radii of a circle starting from different points on its circumference but all oriented towards the determination of the annual value of the house property situated at 12, Aurangzeb Lane, New Delhi.All the assessee-companies were registered as Pvt. Limited companies under the Companies Act, 1956, having their registered office within the Union Territory of Delhi.2.2 Shri Kulwant Rai, the common Director of the companies, purchased on behalf of the companies, a fully constructed residential house on land admeasuring 6,500 Sq. yds. at 12, Aurangzeb Lane, New Delhi, vide indenture dated 18th November, 1971, for a consideration of Rs. 8 lakhs. The amount of consideration was paid through cheques at various stages.2.3 All the three companies who were the co-owners of the...

Biren N. Shah Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

Sarvesh Chandra, Chairman - This appeal together with dispensation application has been filed against adjudication order No. ADJ/ 198/ B/ SDEY/PKA/96/172, dated 14-11-1996 (despatched on 9-1-1997) under which a penalty of Rs. 10 lakhs has been imposed on Neptune Auto Spares (P.) Ltd., for contravention of section 9(1)(a) of the Foreign Exchange Regulation Act, 1973. A further penalty of Rs. 2 lakhs has been imposed on Shri Biren N. Shah by invoking the provisions of section 68(1) of the Act. 2. After hearing the parties we are of the opinion that this case has to be remanded for fresh adjudication. In view thereof, we waived the requirement of pre-deposit. This order disposes of the appeal. 3. It is seen that this appeal has been filed by the appellant against the imposition of penalty by virtue of his being the person responsible to the company Neptune Auto Spares (P.) Ltd., for its affairs at the relevant time. The appellant has denied that he was the person contemplated under sectio...

Shivraj Tobacco Co. (P) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)LC185Tri(Delhi)

1. The appellants in this case were manufacturing three product namely (1) Chaman Bahar (2) Gulab Katri and (3) Pono Cream, without obtaining Central Excise licence and without observing central excise formalities and clearing the goods without payment of appropriate duty. The Jurisdictional Officer, therefore, seized the stock of these products.Subsequently, it was found that the product Chaman Bahar merited classification under sub-heading 2106.90 attracting Nil rate of duty.The seizure of that product was vacated. However, a show cause notice was issued seeking recovery of duty under Tariff classification 2107.91 for the other products and seeking to impose penalty upon the present appellants. Before the Adjudicating Commissioner the present appellants disputed the classification holding that the remaining two goods were also classifiable under Tariff Heading 2106.90; that the demand suffered from limitation and claimed in case of their failure to achieve the relief on the first tw...

Ramesh Khatnani Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(110)ELT631TriDel

1. The captioned two appeals arise out of the same impugned order, therefore, they were heard together and are being disposed of by this common order.2. The facts leading to the present case are that acting on secret information, premises of M/s. Ramesh Daulat Ram Khatriani were searched. The search of the business premises resulted in recovery of 8 foreign marked gold biscuits of 10 Tolas each which were found concealed in a cavity in a wooden show case fitted in the business premises. From a cavity found in a wooden Chowki lying in the business premises, 1,000 US Dollars were recovered. From the right side pocket of the pant worn by Shri Ramesh Khatnani, US Dollars 67 and Singapore Dollars 15 were recovered. Two paper slips were also recovered. Some incriminating documents were recovered and seized. Shri Ramesh Khatnani, on demand, could not produce any documentary or other evidence to legally possess, acquire and control the recovered foreign marked Gold Biscuits and foreign curren...