Delhi Court January 2010 Judgments
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Cce, Chandigarh Vs. M/S Kisco Castings
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
PER JUSTICE R.M.S. KHANDEPARKAR : Heard the learned Departmental Representative for the appellant and learned advocate for the respondents. This appeal arises from the order dated 19th September, 2007 passed by the Commissioner (Appeals), Chandigarh. By the impugned order, the appeal filed by the respondents against the order of the adjudicating authority has been allowed and the demand made against the respondents has been dropped. The Assistant Commissioner by his order dated 13th June, 2007 had confirmed the demand of Rs. 33,429/- along with interest against the respondents, besides imposing penalty of equal amount. Penalty of Rs. 10,000/- was also imposed against M/s Shiv Shankar Iron and Steel Trading Company, G.T. Road, Mandigobindgarh. The said order was passed on adjudication of the show cause notice dated 09th March, 2006. 2. The respondents herein are engaged in the manufacture of Non-Alloy Steel Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985 and have ...
M/S. Century Pulp and Paper Vs. Commissioner of Central Excise Meerut ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
Per M. Veeraiyan: This is an appeal against the order of the Commissioner (Appeals) No. 241/CE/MRT-II/2007 dated 27.11.07. 2. Heard both sides. 3.1 The relevant facts, in brief, are that the appellants are manufacturer of writing and printing paper and they were having their unit in Uttarkhand in an area where the exemption under Notification No. 50/2003-CE dated 10.6.03 is applicable. There was a dispute and the matter came before the Tribunal and the Tribunal vide stay order dated 27.12.04 granted partial waiver of the dues, in pursuance of the order which was appealed against, subject to deposit of a sum of Rs.10 lakh. The appellant complied with the said order by debiting Rs.10 lakhs from their Cenvat account. The appeal was finally allowed in favour of the assessee by the Tribunal vide order dated 19.3.07. 3.2 Meanwhile, the appellant having expanded their capacity substantially started availing the benefit of exemption No. 50/2003 with effect from February, 2007. 3.3 Consequent t...
M/S. Avtar Knit Vs. Commissioner of Central Excise Chandigarh
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
Per M. Veeraiyan: This is an appeal against the order of the Commissioner (Appeals) No.370/Appl/Chd/Ldh/2007 dated 7.12.07. There is a letter dated 4.12.09 from learned Advocate seeking decision of the appeal on the basis of grounds of appeal. 2. Heard the learned SDR who reiterated the findings of the Commissioner (Appeals) and perused the records including the grounds of appeal. 3. The relevant facts, in brief, are that the officers visited the premises of the appellants on 22.3.2004 as a follow up action taken against one M/s. R.K. Dyeing, Ludhiana. It was noticed from the private records that the appellants processed 11,955 Kgs of knitted fabrics received from M/s. R.K. Dyeing and removed the same without accounting in their records and without payment of duty. The appellants admitting the above, paid the duty involved amounting to Rs.1,19,550/-. It was further noticed that the appellants have manufactured readymade garments and substantial quantity of the same were cleared without...
Cce, Raipur Vs. M/S Salasar Spong and Power Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
At the request of the learned advocate, adjourned to 11th February, 2010 at 2.30 PM....
M/S Jyoti Structures Ltd. and Another Vs. Cce, Raipur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
Per D.N. Panda: When this matter came up for hearing, we notice in Appeal Case No. E/1818/06, the Appellant is Transmission Corporation of Andhra Pradesh Ltd. it appears that the said Corporation is State Public Sector Undertaking which requires COD clearance for making Appeal following the Apex Court s decision in the case of ONGC Ltd. Vs. City and Indus. Dev. Corpn. Maharashtra reported in 2009 (233) ELT 30. We do not prefer to make this Appellant non-suitor but prefer to give them an opportunity to go through the judgment of the Apex Court (supra) and obtain clearance from Committee of Dispute as directed by Apex Court in that judgement and place before the Tribunal for hearing their Appeal. In absence of clearance from Committee on Disputes, the Appeal cannot be proceeded with for hearing and may face the consequence of dismissal. Accordingly, notice is hereby given to Transmission Corporation of Andhra Pradesh Ltd. to appear on 23.3.2010 and explain whether they have obtained COD ...
M/S Krishna Engg. Works Ltd. Vs. Cce, Jalandhar
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
At the request of the learned advocate, adjourned to 11th February, 2010 at 2.30 PM....
C.C and C.Ex., Kanpur Vs. Shri Mohd. Islam, Proprietor of Jai Hind Bid ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-06-2010
Per M. Veeraiyan: These two appeals by the Department are against the same order in appeal dated 23.1.2008. These appeals involve two respondents and none appears for the respondents. However, there is a communication from one of the respondents namely, Shri Mohd. Islam seeking decision on merits. 2. Heard the learned DR who reiterates the grounds of appeal. 3. The background leading to filing of these two appeals is worth recording. The original authority, in a case involving demand of duty of Rs.16,821/- against M/s Jai Hind Bidi Co. besides confirming the demand of duty and interest imposed penalty of Rs.16,821/- under Section 11AC on the said firm and in addition, imposed a penalty of Rs.2,000/- on Shri Mohd. Islam, proprietor of M/s Jai Hind Bidi Co. under Rule 26 of Central Excise Rules, 2002. He also imposed penalty of Rs.2000/- on Shri Govind Das authorised signatory of M/s Jai Hind Bidi Co. under Rule 26 of Central Excise Rules, 2002.The Commissioner took up the order for revi...
M/S Oswal Overseas Limited Vs. Cce, Meerut-ii
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-05-2010
Oral Order Per Shri Justice R.M.S. Khandeparkar: This appeal arises from order dated 25.02.2007 passed by the Commissioner (Appeals) Meerut-II. Under the impugned order, the appeal filed by the appellants against the order of the adjudicating authority has been dismissed. The Assistant Commissioner, Bareilly by his order dated 18.10.2006 had confirmed the demand of Rs. 22075/- under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 against the appellants which was raised vide show cause notice dated 28.10.2005 and had imposed penalty of equal amount under Rule 15 of the said rules and also had directed the appellant to pay interest on the amount due and payable under the said order. 2. Few facts relevant for the decision are that the appellants are engaged in manufacture of sugar and molasses classifiable under Chapter heading No. 1701 and 1703 of the Central Excise Tariff Act, 1985. The appellants availed cenvat credit to the tune of Rs. 22...
Cce, Jaipur Vs. M/S Sunlight Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-05-2010
Per Shri Justice R.M.S. Khandeparkar: Heard the learned DR and perused the records. None present for the respondents. The records do not disclose service of notice upon the respondents for hearing of the matter. 2. In fact, matter had been coming up for hearing since 29.06.2009 and had come up for hearing on 29.6.2009, 13.8.2009, 6.10.2009, 19.11.2009 and on none of those occasions, the notice was served upon the respondents and, therefore, none had appeared for the respondents. The records disclose that notice could not be served as the address of the respondents was incomplete. No steps appear to have been taken by the department either to furnish the correct and complete address of the respondents or to ensure the service of the notice upon the respondents. One wonders whether department is really interested in pursuing the matter seriously or not. 3. Perusal of the records disclose that Anti Evasion team of the Central Excise Commissionerate, Jaipur in its surprise visit on 09.09.2...
C.C.E., Lucknow Vs. M/S Awadh Transformers Pvt. Ltd.(Engineering Divis ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-05-2010
Per M. Veeraiyan: These three appeals by the Department arise out of a common order in appeal No. 64-ST/LKO/09 dated 25.2.2009. The three cross-objections are connected to these three appeals. In all the three appeals, the respondent is the same being three different units of the same legal entity namely, M/s Awadh Transformers Pvt. Ltd. 2. None appears for the respondents in spite of notice. Heard the learned SDR. 3. The relevant facts, in brief, are that the officers visited the premises of respondents on 3.4.07 and noticed that the respondents have been availing the services of goods transport agency for receipt of their inputs and despatch of final products and in respect of freight paid by them, they have not discharged service tax liability. Service tax involved amounting to Rs.50,328/-, Rs.13829/- and Rs.1,226/-, in respect of unit -I, Unit -II and Engineering Division respectively have been paid along with interest before issue of show cause notice. Show cause notice was issued...
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