Delhi Court November 2000 Judgments
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Flender Macniell Gears Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(127)ELT582TriDel
1. The facts in brief in this case are that the appellants manufactured Gear Boxes and parts thereof. Several components/parts required for the manufacture of gear boxes such as gear box housing, pinion shaft, wheel shaft, gear wheel etc. manufactured in the factory were captively used in the manufacture of gear boxes. The gear boxes so manufactured were cleared on payment of Central Excise duty at the appropriate rates.However, the parts/components manufactured at the factory and captively used in the manufacture of gear boxes availed full exemption under Notification No. 217/86-C.E., dated 2-4-86 as amended. Some of the gear boxes manufactured by the appellants were supplied to the 100% Export Oriented Units (in short EOU) - M/s. Kudremukh Iron Ore Co. Ltd., Kudremukh and M/s. O.M.C. Alloys, Orissa without payment of duty by both the EOUs under Notification No. 123/81-C.E., dated 2-6-81 as amended. Since the appellants did not pay duty even in respect of parts/components used captiv...
Collector of Customs Vs. L. Vasudeorao Graphic System
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(127)ELT293TriDel
1. We note that the hearing of this appeal stood adjourned from time to time, awaiting decision of Larger Bench of this Tribunal in appeal No.C/372/87-B (Light Publications Ltd. v. Collector of Customs, Mumbai).Ld. JDR, Shri M.P. Singh has submitted that the issue involved in the instant case is identical with that involved in the case of Light Publications Ltd. and that the decision in the latter case has since become available. He has further submitted that the issue is squarely covered in favour of the Revenue by the said decision of the Larger Bench, reported in 2000 (121) E.L.T. 495.2. The notice of hearing issued to the respondents in the present appeal is seen to have been returned undelivered. The notice was sent to the party in the same address as they had furnished to the lower authorities. No change of address is seen to have been given by the respondents either. In the circumstances, we are inclined to dispose of this appeal after hearing ld. JDR.3. The issue involved in t...
M/S. Banswara Syntax Ltd. Vs. Cce, Jaipur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(128)ELT426TriDel
1. The appellants have filed this appeal against the findings of the Ld. Commissioner (Appeals) confiscating the yarn found at the time of the visit of the offices and imposing penalty.2. The facts of the case in brief are that Central Excise Offices on a visit to the factory premises of the appellant found yarn kept outside the bonded store room. Shri R.K.Agarwal, Sales Manager of the appellant's firm submitted that the appellants are clearing yarn not only in single yarn form but also in double yarn form. He further deposed that the yarn found in a place outside the BSR was meant for doubling. He also stated that they had no sufficient space to store the yarn and because of the paucity of the space, they are supposed to stock the yarn outside the bonded store room. He submitted that the yarn is being recorded in the RG.I Register only at the time of this clearance. Shri Agarwal in his statement further stated that the yarn kept outside the BSR was not in ready marketable stage in-as...
M/S. C.L. Gupta and Sons Vs. Cc, New Delhi
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(132)ELT776TriDel
1. The appellants had imported Brass Dross from Netherlands and filed Bill of Entry dated 4.2.87 for clearing the goods at concessional duty in terms of Notification No. 493/86-Cus dated 22.12.86. They had described the goods as Brass Dross and classified it under Sub-Heading No. 2620.30 of the Customs Tariff (import) Schedule. The jurisdictional Assistant Collector assessed the Bill of Entry for duty without allowing the benefit of the Notification. The party challenged the A.C's decision before the Collector (Appeals) but did not succeed.Therefore, they approached the Tribunal and the Tribunal remanded the matter to the Assistant Collector for fresh adjudication. The order passed by the Assistant Collector pursuant to the remand order also went against the party, who, therefore, preferred appeal to the Collector (Appeals). The Collector (Appeals) upheld the order of the Assistant Collector. Hence the present appeal of the assessee before the Tribunal.2. The Tribunal had, by order da...
Jcl International Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(73)ECC563
1. The appellants manufactured LPG Cylinders. They filed a price list dated 4-3-93 in Proforma IV declaring the assessable value @ Rs. 547 per cylinder of 32.5 Itrs. capacity for their own use. Pending approval of this price list, they cleared these cylinders by paying the duty @ Rs. 650.00 per cylinder during the period 9-5-1993 to 1-9-1993. The price of tike cylinder was finally approved @ Rs. 547.00. Consequently they filed a refund claim amounting to Rs. 93,307.77 on 29-10-93 with the Asstt. Commissioner, Central Excise Division IV, Noida. The Asstt.Commissioner vide his order dated 28-7-98 rejected the refund claim of the appellants. The Asstt. Commissioner in his order observed that during this period, 1,130 Nos. cylinders were sold to M/s. Media Transasia (India) Pvt. Ltd. As per the terms and conditions of the agreement between the two parties, the cylinders sold were the property of M/s. Media Transasia (India) Pvt. Ltd. but the same were leased to the appellants and they wer...
Prem Cables Pvt. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(127)ELT400TriDel
1. The appellants herein are engaged in the manufacture of Aluminium Wire Rods on Job work basis in the manufacture of which Aluminium plates supplied by three manufacturers were used. On an examination of the inputs, it appeared to the Departmental officers that the inputs were not aluminium plates falling under Heading 7606.10 but would be correctly classifiable under heading 7601.90.2. A show cause notice was therefore, issued alleging that during the period 1-1-90 to 11-1-92, the Modvat availed, taken and utilised amounting to Rs. 65,44,206.90 was wrongly taken. A demand for the same under Rule 57-1 was made. It was also alleged that the suppliers of the inputs as well as the appellants were liable to penalty. After hearing the concerned persons, the Collector passed the impugned order confirming the demand and imposing the penalty of Rs. 5 lakhs on the appellants. He however, did not impose any penalty on the suppliers on the observation that there was no evidence that they had w...
S.P. Worsted Spinning Mills Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(127)ELT577TriDel
1. The last date for filing of the appeal was 25-7-2000. The appeal has been filed on 29-9-2000. The appellants explained that the delay was due to strike in their factory from 12-7-2000 and obstruction by the labour to the management from entering the factory premises. They state that the strike was called off on 4th August, 2000 and some time was required to have access to the papers and prepare the appeal.2. On hearing the learned DR, we satisfied that this is a fit case for condoning the delay and accordingly we condone the delay and allow the COD application....
international Engg. and Mfg. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(73)ECC266
1. In this appeal filed by M/s. International Engineering & Mfg.Services Pvt. Ltd. the issue involved is whether exemption under Notification No. 214/86-CE dt. 25.3.86 is available in respect of goods manufactured by them as Job Worker.2. Shri Pankaj Mullick, Ld. Advocate, submitted that the appellants are job workers engaged in fabrication of parts of Clyinders; that thay received inputs from M/s. Supreme Clyinders Ltd. under Rule 57F(4) of the Central Excise Rules and convert the same into Foot Rings and VS.Plates which are parts of L.RG. Clyinders; that the Dt. Commissioner Central Excise under Adjudication Order No. 131/98 dt. 30.10.98 confirmed the demand of duty amounting to Rs. 4,89,504 and imposed penalty of equal amount under Section 11-AC of the Central Excise Act holding that M/s. Supreme Clinders did not follow the procedure prescribed under Rule 57F of the Central Excise Rules; that the process of fabrication amounts to manufacture and as such the appellants are liabl...
Collector of C. Ex. Vs. Standard Laminates (Paper) (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(127)ELT404TriDel
1. The Revenue has preferred this appeal against the Adjudication Order No. 65/91 passed by the Collector, Central Excise, Bombay-II, dropping the demand of Central Excise duty against M/s. Standard Laminates (Paper) (P) Ltd. 2. When the matter was called no one was present on behalf of the Respondents. In fact, notice of hearing sent to them by registered post has been received back from the postal authorities with the remark "Left". Registry also informs that even earlier notices sent to the Respondents by registered post have been received back. In view of this we heard Shri M.P. Singh, learned D.R. and perused the records for disposal of the appeal.3. Shri M.P. Singh, learned D.R., mentioned that the Respondents manufacture Decorative Laminated sheets, Industrial Laminated sheets, One side/Both side Copper clad Industrial Laminated sheets and flexible laminates. On the basis of intelligence to the effect that the Respondents were indulged in evasion of Central Excise duty by remov...
Max India Ltd. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-08-2000
Reported in: (2001)(96)LC375Tri(Delhi)
1. This order be disposed of Misc. application filed by the applicants seeking refund of duty amount of Rs. 15 lakhs deposited by them in pursuance of stay order No. 47/94-D dated 22.3.1994 of the Tribunal.2. The facts giving rise to the application are these. The applicants were saddled with the duty liability of Rs. 3632501/- vide order dated 8.12.1993 passed by the Collector of Customs (Appeals) by classifying their goods under Customs Tariff heading 5503.30 as against heading No.2926.10 as claimed by them. This order of the Collector (Appeals), however was challenged by the applicants before the Tribunal in appeal.The Tribunal vide Final Order No. 37/96-D dated 17.1.1996 set aside the same and remanded the case to the adjudicating authority for de novo decision. On the basis of this order of the Tribunal, the applicants have sought the refund of the duty amount of Rs. 15 lakhs which they deposited in pursuance of the stay order No. S/47/94-D passed in their appeal.3. Ld. Counsel h...
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