Delhi Court May 2001 Judgments

M/S. Mardia Chemicals Ltd. Vs. C.C., Ahmedabad

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(77)ECC295

1. This is a miscellaneous petition filed by M/s Mardia Chemicals Ltd. in respect of the final Order No.c/1576/97-B2 dated 23.4.97 passed by the CEGAT. In this order, the appeal of the party was allowed by setting aside the impugned order of the Additional Collector of Customs.2. We have heard Shri K.K. Anand, Advocate for the applicants and Shri M.P. Singh, JDR for the respondents. The learned counsel for the petitioner submits that this miscellaneous application is filed under Rule 41 of the CEGAT (Procedure) Rules, 1982. It is stated that in terms of this rule the tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. The learned counsel for the appellant submits that consequent to the above order of the Tribunal, they has preferred a claim for refund of Rs.3,14,261/- on 19.9.97 against the customs duty, fine and penalty paid by them in th...

M/S. Vindhya Telel Inks Limited Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The applicants filed this application for waiver of pre-deposit of Rs. 72,650/-. In this case the benefit of MODVAT credit in respect of Technogenerator was denied on the ground that the credit was taken on the original copy of the invoice and in the case of Worm Reduction Gear Box, the credit was denied on the ground, the dealer who issued the invoice are not registered with the Revenue authority.2. In respect of the Voltage Stabilizer and UPS System, the credit was denied on the ground that these are not capital goods.4. The credit of Rs. 14,250/- was denied on Technogenerator on the ground that the credit was taken on the strength of original copy of invoice. Prima facie, this issue is covered by the Larger Bench of the Tribunal in the case of Commissioner of Customs Vs. Avis Electronics, reported in 2000 (37) RLT 501 against the assessee. The credit of Rs. 998/- was denied on the ground that the dealer who issued the invoices are not registered with the Revenue authority. This ...

C.C.E. Kanpur Vs. M/S. Std Surfactant

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. According to the Revenue, the Tribunal has committed and error in Reference Order No. R/19/99-NB(DB) dated 8.10.1999 in rejecting its Reference Application as time barred a the application was filed within statutory period of limitation 2. On hearing both sides we are of the view that the Reference Application is not maintainable as it arises out of an order passed in terms of Section 35 G of the Central Excise Act. While the law (Section 35 C(2)) provides for filing of such application arising only out of an order passed in term so Section 35 C (1) of the Act....

M/S. Tata Locomotive Co. Ltd. Vs. Cce, Patna

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal, at the instance of the assessee, is against Order-in-Appeal No.Pat/CX/236-91 dated 1.11.91. Against this very same order, Revenue came up in appeal E/520/92-B By decision dated 14.3.2001 in that appeal, the order impugned was set aside and the issue remanded to the jurisdictional authority for de novo decision in the light of Larger Bench decision in Commissioner of Central Excise, Indore Vs.Surya Roshini Ltd. 2001 (42) RLT 817. Since the impugned order is no longer in force, we direct the jurisdictional authority to consider the issue raised in this case also while passing fresh orders in pursuance of the decision of this Tribunal in Final Order No.131-134/2001-B....

M/S. Nirmal Surekha, M/S. Vs. Cc, Amritsar

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(132)ELT597TriDel

1. These are 16 appeals filed by different appellants in which the import and transfer of second hand knitting machines (hereinafter referred to as the 'machines') in involved. They arise out of a common order-in-original No. 2/2000 dated 1.2.2000 passed by the Commissioner of Customs, Amritsar. They were heard together and are being disposed of by this common order.2. It was alleged in the show cause notice dated 30.7.1999 that Shri Prashant Mohan, Proprietor, M/s. Prashant Knitting Mills had imported the machines falling under Heading No. 84.47 of the Customs Tariff. The said machines were imported under para-5.4 of the Export and Import Policy Part-I 1997-2002 (hereinafter referred to as the 'Policy'), with actual user condition during the period 1997-98 and 1998-99. It was mentioned in the show cause notice dated 30.07.99 that Prashant Knitting Mills was a fictitious firm and that Shri Prashant Mohan had transferred the said imported second hand knitting machines in violation of t...

Cce, Chennai Vs. M/S. Kranes Kraft and Control (P)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The present application for rectification of mistake (ROM) has been filed by the Revenue with reference to he Tribunal's Final Order No.818/2000 B dated 24.5.2000. The matter relates to the availment of small scale exemption under Notification No.175/86 CE dated 1.3.86 in a situation where the items to be cleared at the end of the exemption was valued more than the balance available for exemption. The Collector of Central Excise (Appeals), Chennai in the impugned order had taken a view that there was no restriction or stipulation in Notification No.175/86 CE that any valuation in the gate pass could not be splited-up in such circumstances (refer para-i of the Tribunal's Order dated 24.05.2000) 2. This view was confirmed by the Tribunal although no one was present for the respondents. The matter relate s to the year 1991-92 and the amount involved was Rs.10,443.84.3. Shri Ashok kumar, JDR submits that a contrary view has been taken by the South Zonal Bench at Chennai under Order No....

M/S. Pacific Granites Ltd. Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC800

1. This petition, termed as ROM, is virtually one seeking to rehear the appeal on merits. Learned Departmental Representative vehemently tried to canvas all the points ; which were urged by him at the time of passing of the final order. That attempt of his cannot be entertained by us under the cover of a ROM. This petition is filed invoking the provisions contained in section 35C of the Act. Mistakes that can be rectified in terms of that Section are only clerical mistake or mistake apparent on the face of the record. We find no mistake apparent on the face of the record. The attempt of the Learned D.R. is to bring out mistake of fact, on the basis of a long drawn argument. Such mistake even if there is, which we are not conceding in this case, will not come within the purview of mistake contemplated by Section 35C of the Act. On this ground the petition is only to be dismissed and we do so.2. Department has also asked for stay of return of the money deposited as directed by this Trib...

M/S. Bhilwara Spinners Ltd. Vs. Cce, Jaipur

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Both the sides agree that a typing mistake has occurred in para-5 of the order dated 13.06.97 passed by the Tribunal in the case of M/s.Bhilwara Spinners Ltd. Vs. Commissioner of Central Excise, Jaipur while disposing of Appeal No. E/965/96 NB as there is no Asset. Commissioner of Central Excise (Appeals) in the Department.2. As the order was remanded to the jurisdictional adjudicating authority, the expression "the jurisdictional Asset. Commissioner of Central Excise (Appeals)" occurring in para-5 is amended as under:- 3. The ROM application is allowed in the above terms. Ordered accordingly....

Hari Jot Industries Vs. Cc, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(135)ELT807TriDel

2. The appellants are manufactured and exporters of bicycle parts. They filed shipping Bill dated 12.10.2000 for export of bicycle parts namely, Handle Stem and Seat under a claim of drawback. The FOB value of Seat Stay (1,26,000 pieces) was declared in the Shipping Bill as Rs.10,01,170.80 and a total drawback of duty of Rs.3,84,300 was claimed thereon. On examination of the goods, it was discovered that the goods declared as 'Seat Stay' under DBK Serial No. 87.111 were really 'Seat Fittings' falling under DBK Serial No. 87.116, for which drawback was admissible only @ 5% of FOB value, amounting to Rs. 50,058.54. The Customs authorities alleged that the appellants had mis-declared Seat Fittings as 'Seat Stay' for claiming drawback at higher rate than what was admissible. They, further, held the goods to be "prohibited goods" under Section 2(33) of the Customs Act and to be liable to confiscation under Clauses (h) and (i) of Section 113 of the Act. They also maintained that the appella...

M/S. Chinttpurni Engineering Vs. Cce, Lucknow

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(76)ECC608

1. Order-in-Original No.46/Commr/LKO/2000 dated 31.10.2000 passed by the Commissioner of Central Excise, Lucknow is under challenge. As per that order, steps initiated pursuant to show cause notice dated 14.9.99 was adjudicated. Assessee was directed to pay an amount of Rs.1,56,20,946/- by way of duty on account of clearances of Fan Shaped Switches, Switch Expansion Joints, Check Rail (sic) Fittings and Fasteners for the period from 1994 to 2000. An equal amount has been directed to be paid by way of penalty imposing provisions contained in Section 11AC read with Rule 173Q of the Central Excise Rules. Interest on the duty "at appropriate rate" as contemplated by Section 11AB has also been levied. This order is under challenge in this appeal.2. Along with the appeal application has been moved for waiving pre-deposit and to stay all further steps for recovery of the amount covered by the impugned order. Appellant is engaged in the fabrication of Fan Shaped Switches, tongue rails, stock ...