Delhi Court June 2000 Judgments

Supreme Chemical Works Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC502

1. The issue referred to the Larger Bench in the above referred three appeals relates to the excisability and classification of the product known as Ammonium Nitrate (in short, AN).2. The facts giving rise to this issue lie in a narrow compass and may briefly be detailed as under: 3. The appellants are engaged in the manufacture of AN in the form of fine powder particles. The material used by them for manufacturing this product consists of crude lumps of AN, damaged calcium ammonium nitrate (in short, CAN) and AN melt. All these inputs are firstly mixed up with the water and then aluminium bicarbonate is added in that mixture.Thereafter, the mixture is washed with the water to remove insoluble impurities like mud, etc. The aluminium bicarbonate added in the mixture, helps in removing calcium in the form of calcium carbonate and thereafter it is heated for evaporation of the water. By this process, the crystals of ammonium nitrate (in short, AN) are obtained and then grounded to conver...

Commissioner of Central Excise Vs. Ravindra and Company

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(120)ELT699TriDel

1. This order will dispose of ten appeals, filed by the Revenue. Appeal Nos. E/2830-31/98-D had been filed against the order in appeal Nos. 195 & 196/CE/K-H/98, dated 14-7-1998 while appeal Nos. E/2410 to 2415/98-D had been filed against the order in appeal Nos. 159 to 164/CE/K-H/98, dated 21-5-1998 all passed by the Commissioner of Central Excise (Appeals) in favour of the respondents M/s. Ravindra & Co. Similarly, Appeal Nos. E/2826-2827/98-D have been filed by the Revenue against the common order in appeal Nos. 208 & 209/CE/K-II/98 issued on 30-7-1998 in favour of M/s. Surendra Enterprises, respondents. In all these appeals through the impugned orders the Commissioner (Appeals) had reversed the orders in original of the Assistant Commissioner confirming duty demand of different amounts as detailed in those orders, by classifying the tobacco products of the respondents under sub-heading 2404.41 of the CETA. Since in all these appeals common issue regarding classification...

Honda Siel Power Products Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(119)ELT706TriDel

1. This appeal relates to claim for modvat credit. The issue has been referred to this Larger Bench on account of conflicting decisions rendered by Single Member Benches of this Tribunal in the cases of Eimco Elecon (India) Ltd. v. CCE, Ahmedabad reported in 1994 (74) E.L.T. 918 (Tribunal) and Orissa Extrusions Ltd. v. CCE, Bhubaneswar reported in 1998 (104) E.L.T. 42 (Tribunal).2. During hearing, learned counsel for the appellants explained that they are manufacturers of generating sets, 1C Engines, pump sets and parts of these equipments. They received various components of these equipments as inputs (for the purpose of assembling the aforesaid equipment) and took credit of duty paid. In cases where components so received were found to be defective, they had returned them to the original suppliers after payment of excise duty. Some of the suppliers did not accept the goods back at all. Thereupon, those goods came back to the appellants and they took the amount of duty paid by them a...

Viswa Organics Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(120)ELT456TriDel

The appellants are manufacturers of Synthetic Detergent, Acid Slurry, Spent Acid etc. which are excisable goods under the Central Excise Tariff. The Preventive Officers of the Department visited the appellants factory on 27-1-1998 and conducted a physical verification of the stock of raw materials and finished goods and tallied the same with the stock recorded in the respective statutory records. Though the actual stock of raw materials tallied with the recorded stock in RG-23A Part I register and Form-IV register, the actual stock of finished goods, viz. acid slurry and spent acid did not tally with their respective stocks recorded in the RG-I register. These finished goods were found in short. The shortages found in respect of acid slurry and spent acid were to the extent of 5.100 MTs. and 3.981 MTs. respectively. The appellants who were present at the time of the stock verification admitted the shortages and paid the Central Excise duty on the quantities of finished goods found in ...

Up State Sugar Corporation Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(120)ELT454TriDel

1. The appellants manufacture sugar. The product pressmud emerges as waste during the course of the manufacture of sugar. The Assistant Commissioner of Central Excise, Saharanpur in his order dated 27-5-1999 held that pressmud is final product and it is a second category of final product as mentioned in Sub-rule (1) of Rule 57CC. So the provisions of Rule 57CC are squarely applicable in this case and the party is required to pay an amount equal to 8% of the price of pressmud at the time of its clearance from the factory. Consequently, he has confirmed the demand of Rs. 29,320.00 under the provision of Rule 57CC and Rule 57-I read with Section 11A of the Central Excise Act, 1944, on the appellants.2. The appeal of the party did not succeed before Commissioner (Appeals), Ghaziabad and the appellate authority rejected their appeal upholding the Order of the Original authority. I have heard Shri Bipin Garg, Advocate for the appellants and Shri S.P. Rao, DR for the respondents. The ld. Adv...

Garg Forgings and Casting Limited Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(122)ELT512TriDel

1. In the impugned order a duty of Rs. 29,06,902/- was confirmed and penalty of equal amount was imposed on M/s. Garg Forgings and Castings Limited. A penalty of Rs. 5 lakhs each was imposed on the applicants Shri Vir Thakur, Shri Narsi Das Garg and Shri Vinod Garg under Rule 209A of the Central Excise Rules.2. The brief facts of the case are that M/s. Garg Forgings and Castings Limited are engaged in the manufacture of Cycle parts forgings and of auto parts forgings. The Cycle parts forings are exempted from payment of duty, whereas, auto parts forgings are liable to pay excise duty.M/s. Garg Forgings and Castings Limited is selling all the products through two trading firms i.e. M/s. Garg Trading Company, proprietorship of Narsi Das Garg and M/s. Super Engineers, proprietorship of Shri Vir Thakur and both of were also Directors of M/s. Garg Forgings and Castings Limited. The allegation against the applicants is that they were clearing auto parts forgings under the guise of cycle par...

Gomti Carbon Dioxide Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(71)ECC645

1. Identical issues arise in these appeals. So, we consider it advantageous to dispose of them by a common order.2. When appeals E/1698-1701/99-A came up before a Bench of two Members, decisions of coordinate Benches were brought to its notice. Apparently, conflicting views were taken by different Benches on the question of deduction to be given on the sale price on account of interest on receivables claimed by the manufacturer for finding out the assessable value. In such a situation, that Bench referred the appeals for decision by a larger bench of three Members. That is how these appeals have come up before us.3. Before dealing with the facts in the appeals pending before us, we will examine the question of law regarding the deduction to be made of interest on receivables for finding out the assessable value of the goods. One of the heads of deduction claimed by the manufacturers relates to interest on receivables. What is meant by interest on receivables? This is nothing but inter...

Commissioner of Wealth Tax Vs. Mrs. Vidya Malhotra

Court: Delhi

Reported in: (2001)162CTR(Del)438

Arijit Pasayat, C. J.Pursuant to directions given by this court under section 27(3) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act'), following questions have been referred for opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified and correct in giving a finding that the value returned by the assessed in respect of the house property No. 9, Aurangzeb Road, New Delhi, was bona fide and there is no material on the record to hold that the value was deliberately understated by the assessee? '(2) 'Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessed discharged the onus that lay on her under the Explanationn to section 18(1)(c) of the Wealth Tax Act, to prove that she was not guilty of gross or willful neglect in understanding her wealth.'2. Factual position is to be noted in brief. The dispute relates to assessment years 1968-69 and 1969-70. For th...

Delhi Development Authority Vs. Shanti Devi

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Rumnita Mittal, Member: 1. This appeal arises out of an order of the District Forum No. II dated 3.1.1995, passed in Case No. 2194/92 - entitled Smt. Shanti Devi v. Delhi Development Authority, Delhi. 2. The facts, relevant for the disposal of this appeal, in brief, are that the respondent Smt. Shanti Devi was allotted a first floor Flat No. 80, Sector 16, Pocket 6, Block A, in Rohini Residential Area, on hire purchase basis at a total estimated cost of Rs. 1,64,200/-. The respondent paid the initial deposit of Rs. 57,800/- on 28.2.1992 and also submitted the requisite documents on the same date. The balance price of the flat was required to be paid in 180 instalments each of Rs. 1,424.12 paise per month. The appellant issued a possession letter dated 30.1.1992 to the respondent directing the respondent to take the possession of the flat within 30 days from the date of the above letter, failing which the allotment of the flat was liable to be cancelled. It is the case of the respondent...

Chemo Pulp Tissues Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC420

"Notwithstanding anything contained in any rule of the Central Excise Rules, 1944, no credit of any duty paid on high speed diesel oil at any time during the period commencing on and from the 16th day March, 1995 and ending with the day, the Finance Act, 2000 receives the assent of the President, shall be deemed to be admissible".The following Explanation was also included in that Section, which reads- "For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force".This provision has come into force with effect from 12-5-2000. In view of this provision contained in the Finance Act, we do not find any justification for entertaining these appeals. These appeals are accordingly dismissed. But, we make it clear that in view of the Explanation, order imposing penalty is not sustainable. In other words, penalties imposed by the authorities in...