Delhi Court July 2004 Judgments
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M.H. Textiles Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(97)ECC175
1. In these three appeals filed by M/s. M.H. Textiles Pvt. Ltd. and others, they are challenging the Order-in-Original No. 49/2003, dated 4-12-2003 by which the Commissioner has confirmed the demand of duty and imposed penalties on all the three Appellants on the ground that the private records seized at the time of visit of the officers show more clearances than the clearances reflected in the statutory record RG-1.2.1 Shri Naveen Mullick, learned Advocate, mentioned that the Appellant company process the cotton and man-made fabrics; that the officers of the Directorate General of Anti-Evasion searched the factory, head office, and residential premises of Directors and panchnamas were drawn at the respective premises; that the demand of duty is based on the entries made in small sized notebooks carrying the cover title as "Bindal Duplicate Note Book" which according to the Department were recovered from their factory premises on 14-9-99; that the Appellants have challenged the recove...
Commissioner of Central Excise Vs. Venkateshwar Ispat (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2005)(98)ECC479
1. Revenue has preferred the present Appeal against Order-in-Appeal No.355/93 dated 7.5.93 relating to classification of the products manufactured by M/s. Venkateshwar Ispat (P) Ltd. 2. Shri Vikas Kumar, learned Senior Departmental Representative, mentioned that the respondents manufacture various rolled products of iron and steel; that in their classification list effective from 11.1.99 and 25.7.91; they claimed classification of "Other bars and rods of non-alloy steel not rolled (Iron and Steel Strips) of size width between 50 mm to 198 mm and thickness not exceeding 2.99 mm" under sub-Heading No. 7214.90 of the Schedule to the Central Excise Tariff Act; that the Assistant Collector classified the impugned product under sub-Heading No. 7211.59 as "hot rolled products not exceeding 5 mm thickness"; that Commissioner (Appeals), under the impugned Order, set aside the classification made by the Assistant Collector observing that the Respondents had classified the impugned product in te...
Pab (i) Pvt. Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(96)ECC169
1. The issue involved in this Appeal filed by M/s. PAB (I) Pvt. Ltd. relates to enhancement of the assessable value of the goods imported by them under the Customs Act.2. Shri L.P. Asthana, learned Advocate, submitted that Appellants imported goods under Bill of entry dated 26.12.2000 describing the goods as Copper clad laminates (1) side cut, off cuts and rejected, and (2) grade 'C' sheets; that the value declared by them was 0.4 US $ per kg. in respect of side cuts, off cuts and rejects and 0.75 US $ per kg.in respect of grade 'C' sheets, that the Commissioner under Order-in-Original No. 48/2001 dated 6.11.2001 had held that the grade 'C' sheets were actually virgin prime sheets and that similarly side cuts etc. were actually strips cut from virgin sheets of copper clad laminates; that the Commissioner determined the value of the sheets to be US $ 95.75 per sheet and that of strips US $ 750 per MT; that on Appeal filed by them, the Tribunal vide Final Order No. 373/2002 A dated 14.8...
Dhillon Kool Drinks and Beverages Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(97)ECC445
1. As the issue involved in the present Appeal filed by M/s. Dhillon Kool Drinks and Beverages Ltd. stands decided by the Tribunal in their own case vide Final Order No. A/1047-1050/04-NB(C) dated 2.7.04, we stay the recovery of entire amount of penalty confirmed against them under the impugned order and take up the Appeal itself for disposal.2. Shri K.K. Anand, learned Advocate, submitted that the Appellants who manufacture aerated water and Beverage syrup, submitted 52 cheques during the period April 1998 to March 1999 to the Chief Accounts Officer, Central Excise for depositing Central Excise duty and took the credit in their PLA on the date, of submissions of the cheques; that the Deputy Commissioner under Order-in-original No. 20/01 dated 29.1.01 imposed a penalty of Rupees Nine lakhs on them on the ground that the payment of excise duty has to be made in the branches nominated bank and the credit has to be taken on the basis of receipted TR 6 challan which has not been done by t...
Maestro Motors Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(97)ECC447
1. Though the appeal filed by M/s. Maestro Motors Ltd. is posted for hearing the Stay Application, we, after granting the stay of the entire amount of duty Rs. 74,725 50p take up the appeal itself for disposal with the consent of both the sides as the issue stands remanded by the South Zonal Bench of the Tribunal vide Final Order No. 457-460/2003 dated 28.3.2003.2. We heard Shri Krishna Kant, learned Advocate, for the Appellants and Mrs. Charul Baranwal, learned SDR, for the Revenue. The issue in this appeal is whether the duty is chargeable on the price mentioned in the invoice at the time of clearing Saloon cars to M/s. Dolphin Motors (India) Ltd., who have sold the cars to the customers as they were only acting as agent and the transaction between the Appellants and the Dolphin Motors (India) Ltd. do not involve sale of cars. We find that the South Zonal Bench at Bangalore have remanded the matter with the following observations: Since it is the case of the Revenue itself that the ...
Cce Vs. V.A. Tech Escher Wyss Flovel Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(116)LC740Tri(Delhi)
1. In this appeal, which has been filed by the Revenue against the impugned Order-in-Appeal, the issue relates to the denial of benefit of Notification No. 108/95-CE dated 28.8.1995 to the respondents in respect of the clearances of the goods by them to a project financed by the UNO and International Organisations duly approved by the Government of India. The adjudicating authority denied the benefit of this Notification, which provided exemption from payment of duty in respect of the goods supplied to the project financed by the UNO and International Organisations duly approved by the Government of India, on the ground that the respondents failed to submit the certificate duly counter signed by the Principal Secretary of the State/Secretary Finance, as per the conditions contained in the said Notification. That authority confirmed the duty demand of Rs. 6,12,800/- with penalty of Rs. 50,000/- against the respondents. The Commissioner (Appeals) had set aside the duty but maintained th...
Cce Vs. Krishna Synthetics
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(97)ECC443
1. In this appeal, which has been filed by the Revenue against the impugned Order-in-Appeal dated 25.9.2003 passed by the Commissioner (Appeals), the issue relates to the denial of the benefit of Notification No. 5/98-CE dated 2.6.98, as amended, providing concessional duty for Dyed Textured Yarn produced out of duty paid Textured Yarn, on which no credit was availed under Rule 57A or 57B or 57Q of the Central Excise Rules. Both the authorities have allowed the benefit of this notification to the respondents and dropped the duty demand against them.2. Ld. JDR has contended that the respondents availed the Modvat credit on the Filament Yarn used in the manufacture of Synthetic Filament Textured Yarn. Therefore, they could not discharge the concessional rate of duty from the Modvat Credit Accounts maintained in RG-23A Part-II register at the time of clearance of the Dyed Textured Yarn.The impugned order, therefore, deserves to be set aside.3. On the other hand, Ld. Counsel has reiterate...
Nestle India Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)(173)ELT495TriDel
1. In these three appeals, filed by M/s. Nestle India Ltd., the common issue involved is whether "Nestle Everyday Whitener", "T Mate Dairy Whitener" and "Dairy Powder 5-P" are classifiable under sub-heading 0401.19 of the Schedule to the Central Excise Tariff Act, as claimed by them or under sub-heading No. 0401.13 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned Orders.2.1 Shri B.L. Narasimhan, learned Advocate, submitted that they manufacture sweetened partially skimmed milk powder (PSMP), under different brand names, of which fat content varies between 1.50% to 26%; that the main case made out by Revenue is that Note 1 to Chapter 4 of the Tariff which defines 'Milk' to mean "full cream or partially or completely skimmed milk", applies to milk powder also; that commercially the varieties of milk, namely, full cream milk, partially skimmed milk and completely skimmed milk are recognised as separate products and hence, there was necessity of introduction of ...
Commr. of C. Ex. Vs. Shivalik Agro Poly Products Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-29-2004
Reported in: (2005)(98)ECC482
1. The issue involved in this Appeal filed by Revenue is whether principles of unjust enrichment as contained in Section 11B of the Central Excise Act is applicable to the refund of the Central Excise duty deposited by M/s. Shivalik Agro Poly Products Ltd. 2.1 Briefly stated the facts are that M/s. Shivalik Agro manufacture LDPE films and its fabricated products, that is, protective caps/covers which are used by the Food Procurement Agency, The case was made against them for suppression of manufacture and clearance of LDPE films involving the duty amounting to Rs. 30,34,806.50. LDPE film was cleared by them to the Food Supplies Department of Haryana, Warehousing Corporation and to HAFED. The demand of duty was confirmed against them vide Order-in-Original No. 36/CE/87, dated 20-11-87 and a penalty of Rs. 10 lakhs was also imposed. On Appeal the Tribunal vide Final order No. 291/94-C.E., dated 4-10-94 [1994 (74) E.L.T. 631 (Tribunal)] remanded the matter to the Adjudicating Authority w...
Harish Seth Vs. Dy. Cit
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-29-2004
Reported in: (2004)1SOT77(Delhi)
These two appeals have been preferred by the assessees against the separate orders of the CIT (A) dated 30-11-1999.The common grievance in these appeals is against the inclusion of Rs. 2,50,000 as undisclosed income for the block assessment.Brief facts are as follows. That the two assessees are 1/3rd co-owners of a farm house in Chbatarpur. A part of the said farm house was leased out by the co-owners at a monthly rent of Rs. 1 lakh with effect from 1-9-1996. A search operation under section 132 was carried out on 6-11-1997 at the residential and business premises of the assessees.The assessee filed a return for the block period 1-4-1987 to 6-11-1997 in pursuance to notice under section 158BC.3. The assessee had disclosed Rs. 2,33,333 as undisclosed income in the said return. The said income was in relation to the assessment year 1997-98 comprised in the block period. A query was raised during the assessment proceedings with regard to the terms of agreement whereby he was entitled to ...
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