Delhi Court September 1999 Judgments
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Collector of Central Excise Vs. Deccan Structurals Systems
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(67)ECC200
1. Revenue filed this Appeal against the Order in Appeal dt. 21.2.92 passed by the Collector of Central Excise (Appeals), Bangalore.2. In the impugned order, the benefit of Notification No. 160/86 dt.1.3.86 has been extended to the Transformer Tanks, frames and Transformer radiators falling under Heading 8504.00 of the Central Excise Tariff Act. The Respondents, vide letter dated 11th August, 1999 made a request to transfer the Appeal to the South Regional Bench, Chennai and in the alternative, he submitted that the appeal be decided on merits. We find that the issue involved in this appeal is covered by the decision of the Tribunal. Therefore, the request for transfer is declined and the appeal is being taken up for disposal.3. Heard Shri Jagadish Singh, Ld. DR, and perused the records. In the impugned order the benefit of Notification No. 160/86 is extended to the parts of the excluded from the purview of the Notification, therefore, the parts of the Transformers are also not entitl...
S and H Gears Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(130)ELT828TriDel
1. The appellants, vide letter, which was received on 24-3-1999 made a request to decide the appeal on merit.2. The appellants filed this appeal against the order-in-appeal dated 11-2-1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the benefit of Notification 185/86-C.E. was denied to the appellants.4. The appellants are engaged in the manufacture of automobile gears falling under T.I. 68 of the erstwhile Central Excise Tariff. The appellants filed a refund claim for the period from 1-3-1986 to 30-8-1986 in respect of the clearance of automobile gears on the ground that the appellants are entitled for the benefit of Notification No.185/86-C.E. The contention of the appellants is that under this notification, the goods, falling under T.I. 68 of the first schedule to the Central Excise & Salt Act, 1944, are exempted from payment of duty.5. The contention of the Revenue is that the Notification No. 185/86 exempts the goods classifiable under T.I. 68 f...
Pacific Granites Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (1999)(114)ELT917TriDel
1. Commissioner of Central Excise, Jaipur by Order-in-Original No.10/1997, dated 30-5-1997 confirmed a duty demand for Rs. 1,09,04,145/- against the appellants apart from imposing a penalty of Rs. 25 lakhs on them. This appeal is against the said order.2. The appellants are engaged in the manufacture of polished granite slabs (irregular form) and polished granite slabs cut to size as tiles.They are a 100% Export Oriented Undertaking (EOU). They export all the quantity of their product and do not sell in the local market.Appellants procure raw material viz. granite block, internally. The said granite blocks are first cut to slabs and then they are subjected to polishing. According to the appellants, breakages occur at the stage of polishing of slabs which may vary from a breakage in the corner of the slab to a breakage in the middle of the slab. Such broken slabs are not sold and are dumped in the factory premises itself, claim the appellants. For making tiles, irregular slabs are subj...
Computer Joint-i Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(116)ELT162TriDel
1. The appellants filed this appeal against order-in-original passed by the Collector of Central Excise, Bombay. In the impugned order, the Collector of Central Excise held that the appellants manufactured computers and cleared the same without payment of central excise duty.In the impugned order, a demand of Rs. 3,45,291.35 on 87 computers, manufactured and cleared without payment of duty, was confirmed. A demand of Rs. 9,135/- is also confirmed on the two computers seized from the premises of appellants and both the computers ordered to be confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 20,000/-. A penalty of Rs. 40,000/- was also imposed on the appellants.2. Brief facts of the case are that on 17-8-1989, the business premises of the appellants were visited by the officers of Revenue department and it was found that the appellants are engaged in the manufacture of computers and cleared the same without payment of duty. Two compute...
Navyug Laminates Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (1999)(114)ELT444TriDel
1. The issue involved in the present appeal is dutiability of waste and scrap of plastics under Notification 14/92, dated 1-3-1992 arising out of material on which Modvat credit under Rule 57G of the Central Excise Rules has been availed.2. The appellants have requested to decide the case on merits in the light of the earlier decision of the Tribunal on the disputed issue. We have heard ld. DR and perused the records.3. We find that Notification No. 14/92 is a successor to Notification 53/88, dated 1-3-1988 which granted exemption to plastic waste and scrap when arising from goods falling under Chapter 39 or any other Chapter of the Schedule to the CETA, 1985 on which duty leviable thereon has already been paid. This Notification has been considered by the Tribunal and it has been held in the case of Collector of Central Excise, Allahabad v. Hindustan Safety Glass Works Ltd. reported in 1997 (22) RLT 127 that benefit of Notification will be available because taking credit of duty paid...
Shri Dhari Steel Rolling Mills (P) Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(115)ELT785TriDel
1. In the present appeal the impugned order fixed the annual production capacity of the appellant's Rolling Mill on the basis of parameters declared in terms of the relevant notification.2. The adjudicating authority has held that the different parameters have been declared by the appellants on different occasions. He has also come to a conclusion that the production capacity as given in the certificate of National Institute of Secondary Steel Technology (NISST) relied upon by the appellants herein is essentially effected by the parameter 'i' i.e. the ratio of the gear box. This ratio was initially declared by the appellants as 1 : 2 i.e. 0.5 as against 0.272 taken by NISST. The authority has also found that there is no explanation from the assessee as to how the value of this constant changed to the aforesaid extent.3. After having heard both sides we observe that no opportunity appears to have been granted to the appellants herein by the adjudicating authority to seek an explanation...
J.K. Shoddy Spinners Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(115)ELT223TriDel
1. In all these cases woollen/synthetic rags were confiscated because they were imported through Calcutta Port and the relevant P.N. No.52/89 of ITC envisaged a restriction, which was also incorporated in OGL that imports of such rags could only be made through ICD Delhi Airport or Bombay.2. Apart from that, a secondary question was raised by the-adjudicat-ing authorities that the appellants herein being a trader was required to be registered with the Textile Commissioner but that has not been found to be so in the present case.3. Learned Consultant submits that these cases are now fully covered in the appellants' favour by the Calcutta High Court's judgment in the case of Kalindi Woollen Mills Pvt. Ltd. v. U.O.I. reported in 1994 (74) E.L.T. 827. He also submits that following the judgment of the Calcutta High Court this Tribunal has also passed orders allowing the appeals e.g. in the case of Coronation Spinning India v. Collector of Customs, Calcutta vide Final Order Nos. A /1196-98...
Collector of Central Excise Vs. Nestle (India) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(115)ELT688TriDel
1. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Chandigarh, who has found that the product, "preparation of Maltose and Dextrose" in which the reducing sugar (expressed as anhydrous) amounts to less than 50% by weight is not marketable and hence not excisable - according to the Department the said preparation is the result of manufacture, it is stable and marketable and classifiable under Tariff Item 1E(1) of the Schedule to the Erstwhile Central Excise Tariff prior to 28-2-1986 and under CET sub-heading 1702.30 after 1-3-1986.2. We have heard Shri R.S. Sangia, learned DR and Shri Ravindra Narain, learned Advocate for the assessees.3. Tariff Item 1E(1) of the Schedule to the CETA 1985 includes "Glucose in whatever form, including liquid glucose, dextrose monohydrate and anhydrous dextrose" and CET sub-heading 1702.30 includes other sugars, including chemically pure lactose, maltose, glucose and fructose in any form.4. We find that the issue in di...
Varanasi Domestic Appliances Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (1999)(114)ELT766TriDel
1. The issue involved in this appeal filed by M/s. Varanasi Domestic Appliances Pvt. Ltd. is whether the value of goods cleared with brand name are to be excluded while computing the aggregate value of clearance of Rs. 200 lakh during the financial year 1992-1993.2. Briefly stated the facts are that the appellants, an SSI unit, manufacture electric fans with brand name 'Ravi' owned by M/s. Ravi Air Cools Ltd. The Assistant Commissioner, under adjudication order dated 4-4-1996, denied the benefit of Notification No. 1/93, dated 28-2-1993 for the year 1993-94 as the value of clearance of goods was more than Rs. 2 crores in 1992-93. On appeal, the Commissioner (Appeals) under the impugned order, rejected their appeal, holding that as M/s. Ravi Air Cools Ltd. are entitled to avail the benefit of Notification No.1/93 the total values of clearance of the appellants, whether in respect of branded goods or otherwise will have to be calculated for the relevant period and they had crossed the c...
Sigma Electronics Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-14-1999
Reported in: (2000)(116)ELT167TriDel
1. These two appeals arise from the common impugned order passed by the Commissioner (Customs), Jaipur dated 22-2-1999. By the impugned order confiscation of a certain quantity of Populated Circuit Board (PCB) under Section 112(d) of the Customs Act, 1962 was ordered with option to redeem the goods on payment of fine of Rs.10,000/-. Personal penalty of Rs. 5,000/- was imposed on the importers, namely M/s. Sigma Electronics, Jaipur and an additional penalty of Rs. 5,000/- was imposed on Shri Vasudev Moolrajni, partner in the appellant firm.2. Shri R.S. Krishna Kumar, ld. Advocate for the appellants submits that the Commissioner has given findings in favour of the appellants on almost all the points in dispute. But has still ordered confiscation of the impugned goods and imposed penalties on the appellants. He submits that the Commissioner has given the finding that PCB were in the negative list at the material time in terms of paragraph 156 of the ITC Policy and the appellants have not...
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