Delhi Court December 2002 Judgments
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N.S. KaIn Vs. Union of India (Uoi) and anr.
Court: Central Administrative Tribunal CAT Delhi
Decided on: Dec-31-2002
Reported in: (2004)(2)SLJ57CAT
1. Applicant impugns his continued suspension resorted to initially by an order dated 19.5.97 and continued through orders dated 23.5.2001 and 20.2.2002. He has sought quashment of these orders with further direction to the respondents to revoke suspension with accord of all consequential benefits.2. Applicant was appointed as an Assistant Sales Tax Officer and promoted in 1974 as Grade-II Officer of DANICS. Applicant was further promoted as Grade-I Officer on 3.10.83 and promoted to JAG on 17.5.89.He was on deputation to MCD from Government of NCT Delhi. CBI registered a case FIR No. RC-28-A/97-DLI under Section 13 (2) read with 13 (1) (d) of the Prevention of Corruption Act. Applicant was arrested on 26.4.97 and was under detention till 2.5.97. He was placed under suspension under Rule 10(2) of CCS (CCA) Rules, 1965 until further orders on 19.5.97. After completion of the investigation chargesheets have been but before the competent Court of law for offences under Prevention of Corr...
Smt Alka Aggarwal Vs. Joint Cit
Court: Delhi
Decided on: Dec-31-2002
Reported in: (2004)89TTJ(Del)178
ORDERKeshal Prasad, A.M.:This is an appeal against the block assessment order as a result of search carried out at the residence of the assessed on 19-4-1996. Block period is from 1-4-1986 to 19-4-1996. Assessment in this case was completed on 30-5-1997, on an undisclosed income of Rs. 64,28,200 as against Nil undisclosed income declared by the appellant. But on appeal, the Tribunal set aside the order on the ground that the appellant had not been provided proper and adequate opportunity in the course of assessment proceedings thereby violating the principles of natural justice.2. In the fresh assessment proceedings, a questionnaire was issued to the assessed on 9-1-2001 and the case 'was heard till 23-3-2001, on regular basis as mentioned by the assessing officer in the impugned block assessment order. The assessing officer has made addition of Rs. 1,55,669 on account of undisclosed deposits in Banaras State bank ITD. and Rs. 18,17,410 on account of unexplained investment in the share...
Commissioner of Customs, Acu Vs. Fibcom India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-2002
Reported in: (2003)(88)ECC398
1. The issue involved in this appeal, filed by Revenue, is whether Optical Fibre Amplifiers imported by M/s. Fibcom India Ltd. are classifiable under sub-heading 8517.90 of the first Schedule to the Customs Tariff Act as confirmed by the Commissioner (Appeals) or under Heading 85.43 as claimed by the Revenue.2. Shri M.P. Singh, learned D.R., submitted that the Respondents had imported goods which were described as "OF A UNIDIR BB (3.0)(MODULE)" ; that the Deputy Commissioner observed from the technical catalogue that the goods were essentially an optical fibre amplifier and determines the optical characteristics of the in-line amplifier and accordingly classified them under Heading 85.43 of the Customs Tariff Act; that however, the Commissioner (Appeals) under the impugned Order classified the products under sub-heading 8517.90 on the ground that the catalogue and the documents titled as "Generic Requirements of Dense Wavelength Division Multiplexing Equipment (DWDM) Gr. No. G/WDM/01/...
Balbir Steels Pvt. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-2002
Reported in: (2003)(161)ELT281TriDel
1. M/s. Balbir Steels Pvt. Ltd. has filed this appeal against the order-in-appeal dated 26-9-2001 of the Commissioner (Appeals) whereby demand of duty is confirmed, and the Revenue has filed the appeals against the same impugned order whereby interest under Section 11AB and penalty of Rs. 50,000/- on the Managing Director of M/s. Balbir Steels Pvt. Ltd. was set aside.2. Brief facts of the case are that, M/s. Balbir Steels Pvt. Ltd. are engaged in the manufacture of M.S. Ingots. On 27-1-1995, the Officers of U.P. Trade Tax Department visited the factory premises of M/s.Narendra Re-rolling Mills and recovered two note books which contain date-wise details of M.S. Ingots received by M/s. Narendra Re-rolling Mills as well as the details of sale of the goods manufactured by M/s.Narendra Re-rolling Mills. The note books were handed over to the Central Excise Department and show cause notice was issued to the appellants, M/s. Balbir Steels Pvt. Ltd., demanding duty for the period November an...
Paras Fab International Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-2002
Reported in: (2003)(87)ECC683
1. In view of our findings recorded below we stay the recovery of the central excise duty demanded from, and penalty imposed on, M/s. Paras Fab International and take up the Appeal itself for disposal with the consent of both the sides.2. The issue involved in this Appeal is whether the provisions of Rule 13 of the Central Excise Rules, 1944 are applicable to the appellants, a 100% Export Oriented Undertaking (EOU).3. Shri L.P. Asthana, learned Advocate, submitted that the appellants have obtained the permission from Development Commissioner, Noida Export Processing Zone and the Deputy Commissioner of Customs under para 9.9(b) of the Export-Import Policy for making sales in the Domestic Tariff Area (DTA) on the payment of applicable duties and takes; that they had cleared to M/s. Janta Textiles goods in DTA under Rule 13 (1) (b) of the Central Excise Rules read with Notification No.47/94-CE (NT) dated 22.9.94 on the basis of CT-2 Certificate issued to Janta Textiles for procurement of...
Commissioner of Central Excise Vs. Anand Threads
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-27-2002
Reported in: (2003)(157)ELT103TriDel
2. Appellants filed this appeal against the order-in-appeal whereby the Commissioner (Appeals) held as under : "The appellants have also point that the adjudicating authority brushed aside their submission that during the relevant year, process of reeling/rewinding was not amounting to manufacture as no chapter note to this regard was in force. It is seen that only during the year 1995-96, a chapter note was added whereby the process of reeling/rewinding was considered as amounting to manufacture and there was no such note in chapter 5 during 1994-95. In view of the above it is clear that the appellants did not manufacture sewing thread as defined in note 3 of Section XI of Central Excise Tariff Act. The Order-in-Original is accordingly set aside." 3. The contention of the Revenue is that the respondents had manufactured and removed sewing thread classifiable under Heading 55.08 of Central Excise Tariff and had not paid any duty.4. The contention of the respondents is that they purcha...
Cce Vs. Ray Ban Sun Optics India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-2002
Reported in: (2003)(86)ECC172
1. In these two appeals, filed by the Revenue, the issue involved is whether M/s. Ray Ban Sun Optics India Ltd. are liable to pay an amount equivalent to 8% of the price of the exempted goods under Rule 57CC of the Central Excise Rules, 1944.2. Shri D.N. Chaudhary, learned DR, submitted that Respondents manufacture Sun Glasses, Metallic frames and Powered Sun-glasses and avail of Modvat Credit of the duty paid on inputs under Rule 57A; that Metallic frame up to 1.6.98 and powered sun-glasses were chargeable to nil rate of duty; that the Dy. Commissioner under the Adjudication Order confirmed the demand in terms of Rule 57CC as the Respondents were manufacturing both the dutiable as well as products chargeable to nil rate of duty; that however, the Commissioner (Appeals), under the impugned Order, has allowed the appeals holding that once the Respondents have paid the duty on intermediate product namely, piece parts, the Modvat Credit on inputs used in their making was definitely admis...
Nahar Industrial Enterprises Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-2002
Reported in: (2003)(161)ELT211TriDel
1.The applicants filed this application for waiver of pre-deposit of duty of Rs. 29.68 lakhs and Rs. 98.66 lakhs and penalty of Rs. 12.28 crore.2. Heard both sides. The applicant is a 100% export oriented unit engaged in the manufacture of cotton yarn. The applicants were permitted to clear 50% of their export of FOB value in the domestic value area. The applicants also cleared cotton waste during the relevant period. The Revenue raised the demand on the ground that the DTA sale of cotton yarn and cotton waste taken together exceeds the limit of 50%. Therefore, the applicants were required to pay the excise duty at full rate without the benefit of Notification No. 8/97.3. The Revenue relied upon the Board circular dated 25-5-1999 in support of their claim. The Circular provides that DTA sales on all accounts for all sectors will not exceed 50% of FOB value of previous financial year export. Para 9.9-B of Exim Policy provides that entire production of EOU shall be exported subject to 5...
Media Video Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-2002
Reported in: (2003)(160)ELT609TriDel
1. This appeal has been filed by the appellants against the impugned order-in-original dated 2-3-2001 vide which the Commissioner of Central Excise has confirmed the duty, imposed penalties on them and disallowed Modvat credit of various amounts as detailed therein, to them.The facts leading to the filing of the present appeal may briefly be stated as under : 2. On receipt of an intelligence that the appellants were manufacturing and clandestinely clearing video cassettes and TV video games and cartridges without payment of duty, Central Excise officers carried out search of their premises and also of their dealers/distributors on 12-12-91. On conducting physical stock verification of finished excisable goods and goods in respect of Modvat credit was availed, the same were found in excess or short vis-a-vis recorded balance in the statutory records. The unaccounted goods found were 7281 video cassettes involving Central Excise duty of Rs. 4,28,486.85 and the same were seized. It also ...
Rubicon Steels Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-2002
Reported in: (2003)(88)ECC210
1. The issue involved in this Appeal, filed by M/s. Rubicon Steels, is whether the activities undertaken by them amounts to manufacture so as to make the products exigible to Excise duty.2.1 Shri B.L. Narsimhan, learned Advocate, submitted that the Appellants are engaged in the fabrication of certain parts out of the materials received from Railway Coach Factory (RCF); that the activities undertaken by them are basically in the nature of punching and bending; that at the time of supply of fabricated items, they paid excise duty on the process/jobwork charges though the activity undertaken by them did not amount to manufacture; that on account of bona fide belief they did not include the value of the materials supplied by RCF in the assessable value and availed of the benefit of SSI exemption Notification; that the Commissioner, under the impugned Order, has confirmed the demand of duty and imposed equivalent amount of penalty holding that after the process of punching, welding and ben...
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