Delhi Court December 1998 Judgments
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Wockhardt Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1998
Reported in: (1999)(105)ELT573TriDel
1. The above appeal arises out of the order of the Additional Collector of Central Excise, Vadodara who has confirmed a duty demand of Rs. 77,535.77 P on the product 'Malto-dextrin' on the ground that it falls for classification under CET sub-heading 1702.19, illicitly manufactured and removed during the period from 1-4-1986 to 28-2-1987 and has also imposed a penalty of Rs. 10,000/- on the appellants herein under Rule 173Q(1) of the Central Excise Rules, 1944. The assessee's contention is that even though they had filed a classification list during the relevant period when they had classified the above mentioned product under CET sub-heading 1901.90, the item was not marketable due to its short shelf life and was hence not 'goods' liable to any duty; their further contention is that the demand is barred by limitation - the show cause notice was issued on 15-3-1990 and in the face of an approved classification list which was filed along with the process of production of Maltodextrin, ...
Anil Kumar JaIn and Piyush Kumar Vs. Commr. of C
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1998
Reported in: (1999)LC556Tri(Delhi)
2. On 6-3-1994 on the basis of specific information the Officers of Customs searched a Fiat car coming from Bahraich at the crossing of Safadabad Railway Station and Bara Banki Road. The car was occupied by 4 persons namely Shri Anil Kumar Jain, Shri Piyush Kumar Jain, Shri Ranish Kumar Jain and Driver Shri Kandhari Lal. On being intercepted and desired to search the car by Customs Officers, the appellants stated that there are costlier things being carried in the car and, therefore they should be taken to some safe place. Accordingly the car and its occupants as mentioned above was brought to the Customs Office, Lucknow. The search in the presence of independent witnesses resulted in recovery of 21 Silver pieces of different weights total weighing 61.087 Kg. and net weight 40.175 Kg. valued at Rs. 2,76,2037-, 5 pieces gold Rawa and 3 pcs Gold Rod total weight 413 gms. net weight 309.750 gm. valued at Rs. 1,41,710.60 were also recovered. The goods were recovered from the cavity betwee...
O.P. Jewellers Vs. Asstt. Cit
Court: Delhi
Decided on: Dec-31-1998
Reported in: (2001)71TTJ(Del)206
ORDERNathu Ram, A.M.The appeal, preferred by the assessee, is directed against the order of the assessing officer passed under section 158BC read with section 143(3) of the Income Tax Act for the block period from 1-4-1986 to 3-11-1996.2. The facts, in brief, are that search and seizure operations were carried out on 3-11-1996, at the business premises of the assessee-firm and residential premises of the partners and during the course of search undisclosed assets, books of account, documents, etc., were found and seized. The assessing officer issued a notice under section 158BC(a) on 15-5-1997, and the same was served on 20-5-1997, requiring the assessed to file the return of undisclosed income for the block period 1-4-1986 to 3-11-1996, within 16 days of the receipt of the notice. The assessee-firm in response filed a return on 4-1-1997, disclosing the total income for the block period at Rs. 74,03,294 which included undisclosed income of Rs. 59,64,123 relating to the accounting year ...
Asian Chemical Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1998
Reported in: (1999)(63)ECC679
1. The basic issue for determination in the above 3 appeals which arise out of a common order passed by the Collector of Central Excise (Appeals) is the eligibility of the product Saccharin manufactured by the appellants herein to the benefit of exemption under Notification 55/75-CE dated 1.3.75 at SI. No. 1 of the Schedule thereto which covers "all kinds of food products and food preparations including.... The authorities below have held that food products and food preparations should normally be products of food and preparations made from food which could be of two types, (1) preparations for use. either directly or after processing (such as cooking, dissolving or boiling in water, milk etc. for human consumption (2) preparations consisting wholly or partly of food stuffs, used in the making beverages or food preparation for human consumption. This could include preparations consisting of mixtures of chemicals (organic acids, calcium salts, lecithin, etc.) with food stuffs (flour, s...
Luxmi Steel Rolling Mills Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1998
Reported in: (1999)(108)ELT708TriDel
1. The issue involved in the appeal filed by M/s. Luxmi Steel Rolling Mills is whether the Modvat credit can be availed of in case when the declaration under Rule 57G is filed late.2. Shri J.S. Agarwal, learned Advocate submitted that the appellants availed of Modvat credit amounting to Rs. 1,54,397/- in March/April, 1995; that they filed declaration under Rule 57G of the Central Excise Rules on 28-4-1995; that the declaration could not be filed before the receipt of the inputs due to the negligence of the Excise Clerk and the omission remained to be detected on account of the ill-health of the partner. He, further submitted that the credit was availed of during the period from 25-3-1995 to 24-4-1995 and declaration was filed on 28-4-1995 and as such the delay in filing the declaration ranged from 4 days to 33 days; that the delay is not inordinate and it is provided in Rule 57G(5) of the Rules that the Assistant Commissioner, after recording the reasons in writing, will condone the d...
Kothari Products Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-29-1998
Reported in: (2003)(159)ELT1187TriDel
1. The above appeals arise out of the order of the Commissioner of Central Excise, Kanpur confirming a duty demand of Rs. 2,64,90,086.20 P. and imposing a penalty of Rs. 25 lakhs on M/s. Kothari Products Ltd. and imposing penalties of varying amounts upon the other appellants who are Managing Director of the first appellant, and its Transport Agencies and Marketing Agencies.2. The Revenue is in appeal (E/Appeal No. 1935/97-D) against dropping of the demand in respect of those consignments covered by Annexure C where the acknowledgement of the consignee of receipt of goods was not produced (39 truck loads are subject matter of Annexure C and the Collector has confirmed demand in respect of 13 truck loads and dropped the demand for the remaining 26 trucks while the department seeks confirmation of demand on Pan Masala transported in all 39 trucks) and against Collector's dropping of demand in respect of 42 trucks covered by Annexture E (total number of consignments covered by Annexture ...
Osma Electronics Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1998
Reported in: (1999)LC215Tri(Delhi)
The appellant herein is a manufacturer of Radio Cassette Recorder. For the purpose of manufacturing the same, it imports certain parts from abroad namely 'dial' which carries a brand name "Sony". That part is used in the assembly of the radio cassette recorder manufactured by the appellant. The appellant submits that it tried to remove the brand name 'Sony' but it could not be done without damaging the dial. Accordingly, it pasted a sticker on the same before selling the radio cassette recorder in their own brand name that is 'Osama'. Controversy has arisen whether the appellants would be hit by mischief of Para 7 of Notification No. 175/86-C.E. Revenue contends that the radio cassette recorders have been sold under the brand name of 'Sony'. It is admittedly the brand name of another person not eligible for the benefit of the said notification inasmuch as the sticker pasted by the appellants before sale of the radio cassette recorder could be easily peeled of.2. Learned Advocate Shri ...
Pharmasynth Formulations Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1998
Reported in: (1999)(107)ELT66TriDel
1. In this appeal filed by M/s. Pharmasynth Formulations Ltd., the matter relates to the eligibility of the Air-Conditioner installed in the Capsule Manufacturing Section of the Appellants to the benefit of Modvat credit. Relying upon the Tribunal's decision in the case of Commissioner of Central Excise, Coimbatore v. Titan Industries Ltd. -1997 (96) E.L.T. 398 (Tribunal), the Commissioner of Central Excise (Appeals), New Delhi held that the air-conditioners were not eligible for Modvat credit.2. The matter was posted for hearing on 7-9-1998. The appellants have prayed for decision or merits. Shri Y.R. Kilania, JDR was present for the respondents/Revenue. I have carefully considered the matter and have gone through the facts on record.3. The appellants were engaged in the manufacture of Patent and Proprietary Medicines. They had availed of the Modvat credit of Rs. 9,522/- on the Air-conditioner installed in the Capsule Section of their manufacturing facilities for manufacturing medici...
Ranjeet Steel and Agro Industries Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1998
Reported in: (1999)(113)ELT715TriDel
1. This batch of 29 cases involves the same issue and are therefore, being disposed of in this common order.2. The appellants in these cases are manufacturers of steel re-rolled products. They had filed declarations as required under Rule 3(1) of the Hot Rerolling Steel Mills Annual Capacity Determination Rules, 1997. A Chartered Engineer's certificate certifying the correctness of the declaration was also appended in each case. On the basis of the two documents, using the formula given in sub-rule (3) of the said Rule, the Commissioner, in identical orders, determined the annual capacity in MT per annum in the impugned orders. The number of utilised hours which was an important parameter in such determination, was taken as 2400 hours in each case on the assumption that the furnaces were of 'Pusher type'. The assessees have filed these appeals against these orders determining the capacity. In each case, the submission is that the furnace installed in each unit was of the 'Batch type' ...
Meera Chemical Industries Vs. Commissioner of C Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1998
Reported in: (1999)(113)ELT104TriDel
1. These are two applications for waiver of pre-deposit of Central Excise duty amounting to Rs. 20,41,8427-and a penalty twice the total amount of duty.2. Shri V. Sridharan, ld. Advocate submitted that after mining of pyrophyllite, the same is being calcined by them and sold mainly to M/s. Associated Cement Company Heading 25.05 of the Schedule to the Central Excise Tariff Act was amended with effect from 26-5-1995 and all the sub-headings were ommitted and rate of duty in the Tariff itself was prescribed as nil. He submitted that earlier all the products falling under Heading 25.05 were exempted from payment of duty under Notification No. 7/92, dated 1-3-1992 and the legislature instead of providing exemption by the notification provided NIL rate of duty in the Tariff itself. He submitted that the Department is relying on Note 2 to Chapter 25 which provides that except where their context otherwise requires Heading 25.05 would not cover the products that have been roasted, calcined e...
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