Delhi Court January 2003 Judgments

Commissioner of C. Ex. Vs. Arpit Marbles (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(159)ELT387TriDel

1. This appeal has been filed by the Revenue against the impugned Order-in-Appeal dated 18-6-2002, passed by the Commissioner of Central Excise (Appeals) vide which the Commissioner (Appeals) has modified the Order-in-Original and set aside the duty demand of Rs. 14,10,973/- and penalty of equal amount under Section 11AC confirmed by the adjudicating authority on account of alleged clandestine removal of the goods, against the respondents herein. The respondents factory premises were visited by the officers of the Central Excise on 6-12-96 who carried out stock taking of the goods. As a result of stock taking, shortage of 1142.33 Sqm. in respect of irregular marble and excess of 7247.02 Sqm. irregular slabs were found. The excess stock was seized.On scrutiny of their records, it was also revealed that during the period January, 1993 to December, 1996, 320148.29 Sqm. of irregular marble slabs were issued for captive consumption, out of which 203240.27 Sqm. of marble tiles were manufact...

Cce Vs. Bikaner Engg. (Foundry)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the cost of bought out items supplied alongwith the manufactured items will not be includible in the value of manufactured goods.3. Respondents are engaged in the manufacture of CI pipe fittings.Respondents were supplying cast iron detachable joints to Public Health & Engg. Department. Respondents were also buying nuts, bolts and rubber rings from the market and the same were also supplied to the Public Health & Engg. Department.4. The contention of the revenue is that the cost of nuts, bolts and rubber rings is includible in the value of cast iron detachable joints supplied to the Public Health & Engg. Department.5. We find that there is no evidence on record to show that nuts, bolts and rubber rings are fitted with detachable joints at the time of clearance from their factory. We find that this issue is covered by the decision of the ...

Jammu Castings (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(86)ECC166

1. M/s. Jammu Casting Pvt. Ltd. have preferred this appeal against Order-in-Original No. 2/CE/CHD-II/2002 dated 26.2.2002 under which Commissioner, Central Excise has redetermined their Annual Production Capacity at 22400 M.T. with effect from 1.10.99 under Section 3A of the Central Excise Act.2. Shri R. Santhanam, learned Advocate, submitted that the Appellants manufacture M.S. ingots; that their annual capacity of production was determined as 9600 M.T. for one furnace of 3 MT with effect from September 1997; that thereafter they installed a new induction furnace of 4 MT and informed the Department, under letter dated 30.6.99, that the new furnace would be a substitute for the earlier furnace; that a show cause notice dated 4.10.2001 was issued them alleging that they did not obtain the written approval of the Commissioner before erecting 4 MT furnace as required under Rule 3 (4) of the Induction Furnace Annual Capacity Determination Rule, 1997; that it was also mentioned in the noti...

Meera Chemico Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(153)ELT538TriDel

1. The issue involved in this Appeal, filed by M/s. Meera Cemico Industries, is whether the process of calcinations of raw pyrophyllite amounts to manufacture and whether the calcined pyrophyllite is classifiable under Heading 25.05 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading 38.16 as confirmed by the Commissioner (Appeals) in the impugned Order, 2. Shri V. Lakshmikumaran, learned Advocate, submitted that Pyro-phyllite is a naturally occurring hydrated aluminium silicate; that by the process of calcinations, the chemically combined water of pyrophyllite is only removed with a view to making it a volume stable material; that after removal of water it is a shrunk material; that the bonds between aluminium and silica are not changed to a new crystal line structure since in pyrophyllite no free aluminium and silica remains; that it remains in the form of Alumino - Silicate; that both raw pyrophyllite and calcined pyrophyllite serve the same purpose...

Kurt-o-john Shoe Components (i) Vs. Commr. of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(154)ELT651TriDel

1. The issue involved in this Appeal filed by M/s. Kurt-O-John Shoe Components (I) Ltd. is whether the provisions of Rule 13 of the Central Excise Rules, 1944 are applicable to them being a 100% Export Oriented Undertaking.2. Shri M. Chandrashekaran, learned Senior Counsel/ submitted that the Appellants, a 100% Export Oriented Unit, manufactures shoe components; that they obtained permission from the Development Commissioner to supply shoe components to specified customers against payment in foreign exchange in terms of Para 9.10(b) of the EXIM Policy subject to certain terms and conditions; that one of the conditions was that the clearances would be allowed on payment of appropriate duties and taxes leviable thereon; that the Assistant Commissioner NOIDA under letter dated 3-10-96 informed that they should follow the Procedure as prescribed under Rule 13(1)(b) of the Central Excise Rules, 1944 for availing the exemption, otherwise full rate of duty would be leviable on such clearance...