Delhi Court June 2001 Judgments

M/S Verma Die Castings Vs. Cce, Delhi-ii

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This is an application filed by M/s Verma Die Castings for waiver of pre-deposit of Central Excise duty amounting to Rs. 1,07,794/- and penalty amounting to Rs. 50,000/- 2. Sh. Suresh Aggarwal, ld. advocate submitted that the applicants manufacture aluminium castings which fall under Chapter 76 of the Central Excise Tariff act; that the Assistant Commissioner classified their products under Heading 8414.92 as parts of refrigerator and air conditioning appliance and confirmed the duty against them; that the Commissioner (Appeals), under the impugned order, ordered that the product manufactured by them wherever, supplied in casting condition as per the description in the invoices would be classified under Heading 7616.90 and directed the jurisdictional officer to verify the original invoices under which the impugned goods were cleared and wherever the description shows the same to be castings they were to be classified under 7616.90 and wherever the goods are described only as cone o...

M/S. Peekay Enterprises and ors. Vs. Cce, Delhi-i

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Shri A.K. Jain, Advocate submits that in these group of appeals filed by M/s. Peekay Enterprises and Ors., all the appellants had approached the Settlement Commission under the provisions of Section 32E of the Central Excises Act, 1944. He prays for withdrawal of all these appeals with liberty to come-up for restoration if the Settlement Commission does not entertain their matter. He refers to Final Order No. 835/2000 A dated 5.10.2000 passed by the Tribunal in similar circumstances.3. In view of the prayer made on behalf of the appellants, all these appeals alongwith stay applications are dismissed as withdrawn.However, the appellants are at liberty to pray for restoration of their appeals and for hearing their stay applications in case the Settlement Commission does not entertain their matter....

M/S Vaibhav Textiles Vs. Cc, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(76)ECC672

1. In this appeal filed by M/s Vaibhav Textiles, the issue involved is whether the transaction value declared by them is to be accepted for the purpose of assessment of Customs duty.2. Sh. Piyush Kumar, ld. consultant, submitted that the appellant imported a consignment of Polyester Fabrics and filed Bill of Entry on 11.8.2000; that the assessable value of the goods was declared as R.10,97,152.60 on the basis of invoice dated 26.6.2000 issued by M/s Capital World Trading Ltd. Taiwan; that the Commissioner, Customs under the impugned order, enhanced the value on the basis of imports made by M/s Naveen Enterprises under Bill of Entry No. 111548 dated 20.9.2000; that the Commissioner, therefore, confiscated the goods with an option to redeem the same on payment of a fine of Rs. 5 lakhs and imposed a penalty of Rs. 2 lakhs on the appellants. The ld. advocate, further, submitted that in the show-cause notice, the department had relied upon two consignments of similar goods of Taiwan origin...

M/S. Patwari Udhyog and ors. Vs. Cce, Patna

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Shri R. Santhanam, Advocate prays for withdrawal of their stay application as no demand has been quantified by the jurisdictional authorities so far. He submits that their prayer was f or stay of the operation of the impugned order and at this stage, the appellants are not pressing for the same and pray that their appeals be heard expeditiously.2. Shri Rajeev Tandon, SDR refers to the order part in the impugned order where the Commissioner had directed the appellants to pay duty on the basis for annual capacity of production determined at 6851.96. M.T.He however, fairly concedes that no demand had been quantified so far.3. After hearing both the sides, we dismiss the stay applications as withdrawn. Both the appeals will be heard on 25th July, 2001.4. In the meanwhile, if so desired the Id. SDR may get a report from the jurisdictional authorities about the quantification of the demand, if any....

M/S. Girdharilal Sugar and Allied Vs. Cce, Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(148)ELT406TriDel

1. These are two appeals filed by M/s Girdharilal Sugar & Allied Industries Ltd. being aggrieved with the common order-in-appeal dated 28.09.2000. The matter relates to the utilisation of basic excise duty paid on capital goods towards payment of additional excise duty under the Goods of Special Importance Act.2. For hearing their appeals, the appellants were required to pre-deposit a sum of Rs. 39,05,461.00 basic + Rs. 2,00,000/- penalty in one case and Rs. 3,66,300/- basic + Rs. 50,000/- penalty in other case.3. Shri M. Chandrashekharan, Sr. Advocate appearing for the appellants submitted that the inputs i.e. capital goods in this case were duty paid and the modvat credit had been rightly taken when the capital goods were received in the factory premises. By mistake the appellants utilised a part of the credit towards paying additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act. He submits that otherwise the appellants were entitled for t...

M/S. R.B. Polysacks Vs. Cce, Indore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. Heard both sides. The appeal filed by the appellants was dismissed for non compliance of section 35F of the Central Excise Act, 1944. The appellants now produced the proof of deposit of Rs.1,38,462/- in compliance with the stay order passed by the Tribunal. As the appellants now complied with the stay order, the Final Order No.A/2174/00-NB (SM) dt.23.11.2000 is recalled and the appeal is restored to its original number. Adjourned to 10.9.2001 for arguments.(Dictated in court)...

M/S. Anchor Engineering Works Vs. Cce, Chandigarh-ii

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The applicant has filed this application for restoration of the appeal. The appeal filed by the appellant was dismissed vie order dated 5.12.2000 for non compliance with the stay order.2. Heard that ld. JDR. The applicant has now produced the evidence to show that the amount has been deposited, the Final Order No.A/2269/00-NB is recalled and the appeal is restored to its original number. Adjourned to 12.9.2001 for arguments....

H.M.T. Ltd. Vs. Cce Chandigarh

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The appellants made a request for adjornment. The applicants filed this application for restoration of the appeals on the ground that they had not received the notice for date fixed. In the application, they also contended that they are also pursuing the matter with the Committee on dispute for getting necessary permission as the appellants are Public Sector Undertaking. As the appellants are pursuing the matter with the Committee on dispute, registery is directed to list the appeals on production of clearance from the Committee on dispute by the appellants. Copy of the order may be supplied to both sides. (Dictated in court.)...

M/S. Anilma Associates and ors. Vs. Cce, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. For hearing these appeals, the appellants are required to deposit duty amount of Rs.63,50,509/- and varying amounts of penalties-Rs.10,00,000/- on partner, Shri Jeevan La, Rs.5,00,000/- on Shri Anil Kumar Rs.2,000,000/- on Shri Rajesh Dubey and Rs.5,00,000/- on Ms. Meenu Jagota, Partner in addition to the equal amount of penalty on Company, M/s. Anilma Associates i.e. of Rs.63,50,509/-.2. The matter relates to the alleged clandestine removal of goods and the eligibility to the small scale exemption.3. Shri J.S. Agarwal, Advocate submits that the amount of Rs.55,00,000/- had already been deposited by the Company even before the issue of the show cause notice and this fact has been noted in the adjudication order internal page-8 of the order, sub-para-VIII of para-18.4. After hearing both the sides, subject to the condition that (Rupees Fifty five lakh only the amount of Rs.55,00,000/- will remain with the Revenue till the disposal of the appeals, the pre-deposit of the balance duty ...

M/S. Pratap Steels Ltd., Vs. Cce, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(77)ECC176

1. In these five appeals filed by M/s Pratap Steels Ltd., the issue involved is whether there can be different assessable value of the same product manufactured by the appellants.2. Shri R.Swaminathan ld. Consultant, submitted that the appellants manufacture iron and steel products which are consumed by various industrial units; that they are selling their products from their factory gate at Faridabad as also from their depots at Delhi and Ghaziabad; that the Revenue had held that the ex-factory price at Faridabad, which happens to be the highest price, constitute the sole assessable value inasmuch as ex-factory price is to be the basis for assessment. He further submitted that the price depends upon the conditions prevailing at different geographical locations and that each of the sale prices was fully commercially price which should be treated as prices to a different class of buyers. He finally mentioned that for the earlier period the Appellate Tribunal in their own case had held ...