Delhi Court April 2000 Judgments
Home Cases Delhi 2000 Page 15 of about 143 results (0.017 seconds)Maharashtra Spun Pipe Indus. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(120)ELT135TriDel
1. The appellants filed these appeals against the Order-in-Original dated 29-4-. 1991 passed by the Collector of Central Excise. In the impugned order the demand was confirmed invoking the proviso to Section 11A of the Central Excise Act and penalties were also imposed on the appellants.2. Ld. Counsel appearing on behalf of the appellants, submits that the impugned order is passed in violation to the principles of natural justice. He submits that for confirming the demand for the year 1984-85 and 1985-86, the ld. Collector got certain re-investigations and reports of re-investigations were relied upon by the adjudicating authority. Ld. Counsel submits that no report of such re-investigation (sic) was not supplied to the appellants and the ld. Collector after relying upon these reports in some cases enhanced the assessable value of the goods in question. He submits that as re-investigation was conducted at the back of the appellants and no opportunity was given to the appellants to reb...
Tag this Judgment!Collector of Central Excise Vs. Hira Ferro Alloys Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(118)ELT94TriDel
1. These appeals have come before us in the Larger Bench on account of reference made by a Bench consisting of Single Member.2. Question that arises for consideration is whether lancing pipe used for evacuating the molten metal from the furnace is to be regarded as input used in relation to manufacturing process and eligible for Modvat Credit under Rule 57A of the Central Excise Rules, 1944.3. Assessee manufactures ferro alloys in submerged electric arc furnace on continuous basis. The furnace is charged continuously and metal/slag are tapped out of refractory lined furnace every 2 to 2 1/2 hours. The tap hole is normally kept closed by a mud plug made out of a mixture of soil and coke dust and in every tapping this mud plug had to be burnt out by oxygen lancing. In this process, the lancing pipe which is made of steel gets consumed by melting and mixed with ferro alloys in the form of iron. The assessee contends that the lancing pipe which gets converted into iron is an input used in...
Tag this Judgment!Commissioner of Central Excise Vs. Technik Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2000)(120)ELT123TriDel
1. The appeal has been filed by the revenue against the finding of the Commissioner, which is as follows : "I have gone through the records of the case very carefully. I accept appellants' contention that Writing and Drawing inks have been used as synonymous terms as indicated by the description in the chapter Heading 32.15, and therefore, the sub chapter Heading 3215.10 will also cover drawing inks. However, I observe that the adjudicating authority while ordering the classi-ficatio* of subject inks under sub chapter Heading 3215.90 has not given a clear finding that the same are not covered by the category of other inks. On going through the HSN, I observe that marking inks have been specifically mentioned as covered by the other category of "other inks". Accordigly, I set aside the order in original and allow the appeal subject to the satisfaction of the jurisdictional Assistant Commissioner that none of the three inks used in sketch pens, permanent markers and hi-liter pens are co...
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