Delhi Court March 2006 Judgments

Sikar Ex-servicemen Welfare Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Heard both the sides and perused the records. The stay application seeks waiver of requirement of pre-deposit of Service Tax demanded in the impugned order.2. The contention of the appellant is that Service tax is not attracted in his case. It is being pointed out that according to definition of security agency in the service tax law, only commercial concerns are within the ambit of service tax. It is being pointed out that the appellant is a welfare cooperative society for ex-servicemen and its effort is to keep ex-servicemen employed. Profit is not the motive and they are also not allowed to pay any tax. The learned Counsel has also referred to the decision of the Bangalore Bench of this Tribunal in the case of Kerala State Ex-Service League v. CCE .3. Prima facie, the appellant has a strong case. It is a welfare cooperative of ex-serviceman and the society's purpose is to get ex-serviceman somehow employed. It does not appear to be a commercial concern. Decision of the Bangalore...

Bharati Teletech Limited Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal is directed against the Order in appeal dated 16.11.2005 wherein the Commissioner (Appeals) has upheld the order in original, vide which the appellant's goods were confiscated and penalty imposed on the appellant.2. The relevant facts that arise for consideration are the appellant imported Black Berry Wireless Handsets Model 7730 from the foreign supplier. The said goods on clearance on 16.5.2004 by the appellant were found to be defective. The appellant re-exported the wireless handsets back to the original supplier on 16.2.2005. The said goods were replaced by the foreign supplier which were received by the appellant on 4.4.2005 for which they filed bill of entry. The appellants discharged applicable duty. The customs authority examined the goods on random basis and found the goods were old one. Since import of second hand goods other than capital goods were restricted, these goods were sought to be seized and confiscated. The appellant waived show cause notice partic...

Mmtc Ltd. Vs. Cc (Exports)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(109)ECC547

1. The appellant (Metal and Mineral Trading Corporation Limited (MMTC)) challenges the order made by the Commissioner (Exports) on 23.12.2003 confirming the demand of Rs. 84,18,550/- in respect of 23 kgs. of gold which was imported by the appellant and transferred to M/s Bhola Ram Girdhari Lal (BRGL) but which was not utilized for discharge of export obligation in terms of the notification No. 177/94-Cus.2. The appellant had as per the scheme formulated under para 88 of chapter 8 of the EXIM Policy of 1992-97 imported gold for supply to the approved gold jewellery manufacturing units in Export Processing Zone (EPZ) and Domestic Tariff Area (DTA). The appellant was free to supply gold to such unit on loan or outright sale basis subject to the condition that the export of jewellary, made out of such gold was made within three months from the date of such loan or sale.2.1 As per the REP Circular No. 22/88 dated 15.06.1988, penalty equivalent to 10% of the price of gold could be imposed b...

Commissioner of Central Excise Vs. Gimpex Rubbers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(105)ECC131

1. This appeal is directed against the Order in appeal dated 28-10-2005 wherein the Commissioner (Appeals) which set aside the order in original wherein the refund claim of the respondents was rejected.2. Considered the submissions made by both sides. The issue involved in this case is refund claim by the respondents on the service tax paid by them on the services provided by the goods transport operators on 21-7-2003 for the period 16-11-97 to 1-6-98. The respondents paid the amount on pursuation department and later claimed refund. I find that the refund claim was rejected by the adjudicating authority only on the ground that the respondents have passed on the incidence of service tax to the customers. I find that the respondents have before the adjudicating authority produced the document indicating that they have not passed on the incidence of service tax to the customers. The Commissioner (Appeals) has perused the evidence produced by the respondents before him and he allowed the...

Commissioner of Customs Vs. Cjv International

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(105)ECC159

1. This appeal is directed against the Order in appeal dated 6.4.2005 wherein the Commissioner (Appeals) has set aside the order in original, which rejected the refund claim of the respondents.2. The brief facts that arise for consideration are the respondents imported a leather polishing machine and filed a bill of entry dated 28.6.2003. After assessment, respondents paid customs duty and CVD and cleared the goods. The respondents subsequently filed refund claim on the ground that they have by mistake not claimed the benefit of Notification No. 21/2002 which if applied, there would be lower rate of CVD on their goods. The adjudicating authority rejected the refund claim on the ground that the bill of entry has been finally assessed.The Commissioner (Appeals) allowed the appeal of the respondents. Hence this appeal by the department.3. Considered the submissions made by both sides at length. The issue involved in this case is regarding whether the refund is eligible to the respondents...

A.R. Casting Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal is directed against order in original dated 23.02.2005 wherein the Commissioner of Customs, ICD, Tughlakabad absolutely confiscated 1.670 M.T. of used rusted empty shells under Section 111(d) of the Customs Act and also confiscated the entire consignment of HMS scarp under Section 119 of the Customs Act with an option to redeem the same on payment of fine and also imposed penalty on the appellants under Section 112(a) of the Customs Act. The issue involved in this case is that the appellants purchased on high sea sales basis HMS scrap from M/s. Excellent Enterprises Pvt. Ltd. The total HMS scrap weighing 182.950 M.T. was contained in 10 containers. The sale of this consignment was done under invoice-dated 21.12.2004 wherein packing list was shown to contain 10 containers. There is also a "no war material certificate" issued by the seller in respect of 10 containers.When the goods landed in India, they were opened and examined by the Customs Officers and they found that ...

L.G. Electronics India Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

2. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 16,11,66,542/- and penalty of the equal amount. The applicants are engaged in the manufacture of computer monitors. The applicants are availing the benefit of Modvat credit in respect of inputs used in the manufacture of monitors. Certain quantity of monitors manufactured by the applicants are being cleared with computers without payment of duty as computers are exempted from payment of duty. The Revenue is demanding duty @ 8%/10% of the price of the monitors cleared without payment of duty.3. The contention of the applicant is that during the relevant period, the duty was being paid on monthly basis and at the end of each month, applicants reversed the credit in respect of the inputs used in the monitors which were cleared without payment of duty and due to this reversal they had already reversed the credit approximately Rs. 4.06 crores. The contention is that Revenue is calculating duty in respect of ...

Reliance Rasayan Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Reliance Rasayan Pvt. Ltd. has filed this appeal challenging the order of the Commissioner (Appeals) dated 17.9.03.2. The issue before us is whether the product manufactured by the appellant, Loma-finish-45, considered by them as lubricating preparation meant for textile materials is (a) classifiable under 3403.10 or under 3403.90 as classified by the Dept. and (b) whether it is eligible for exemption as contemplated under Notification No.12/94-CE., dated 1.3.94 as amended by Notification No. 14/95-C.E., dated 16.3.95 and as claimed by the appellants. Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents 70% or more by weight of petroleum oils or of oils obtained fro...

Commissioner of C. Ex. Vs. Career Point Infosystem Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Heard both sides. The submissions of the respondents is that it was only a franchise and it has no service tax duty liability in regard to services rendered (commercial, coaching and training center).Prima facie, there is no error in the order of the Commissioner. The stay application is rejected....

Bhrigu Alloys and Steels Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(108)ECC633

1. This appeal is directed against order in original dated 11.03.2005 wherein the Commissioner of Customs, ICD, Tughlakabad absolutely confiscated 2.340 M.T. of used rusted empty shells under Section 111(d) of the Customs Act and also confiscated the entire consignment of HMS scarp under Section 119 of the Customs Act with an option to redeem the same on payment of fine and also impose penalty on the appellants under Section 112(a) of the Customs Act. The issue involved in this case is that the appellants purchased on high sea sales basis HMS scrap from M/s. Sun Metal Casting, UAE. The total HMS scrap weighing 183.760 M.T.was contained in 10 containers. The sale of this consignment was done under invoice-dated 05.12.2004 wherein packing list was shown to contain 10 containers. There is also a "no war material certificate" issued by the seller in respect of 10 containers. When the goods landed in India, they were opened and examined by the Customs Officers and they found that out of 10...