Mumbai Court May 1997 Judgments
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Rashtriya Chemicals and Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-01-1997
Reported in: (1997)(95)ELT372Tri(Mum.)bai
1. The appellants, M/s. Rashtriya Chemicals and Fertilizers Ltd., Mumbai are a public sector undertaking and engaged in the manufacture of fertilizers and chemicals falling under old Tariff Item No. 14HH of the First Schedule of the Central Excise and Salts Act, 1944. The Central Government, as per the budget proposals for the year 1979-80, reduced the rate of Excise duty on fertilizers with effect from 1-3-1979. The appellants, however, not being aware of the reduction of duty continued to pay duty on the finished product at a higher rate which was prevailant prior to 1-3-1979. Thereafter, realising that they had paid excess excise duty, filed a refund claim for the period 1-3-1979 to 15-3-1979 for Rs. 22,55,162.66. The Asstt. Commissioner, however, allowed a refund of Rs. 3,63,438.67, which was paid through P.L.A. Regarding the refund of Rs. 18,91,723.99 he held that this was paid through proforma account in Form RG. 23 Part II and as such under Rule 56A(3)(vi) of the Central Excise...
Commissioner of Customs Vs. Hiralal Printing Works Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-01-1997
Reported in: (1998)(99)ELT292Tri(Mum.)bai
1. The Respondents are engaged in producing printed books and periodical printed materials for which purpose they imported in July, 1994 the goods described in the related Bills of Entry as Case Lok 901, Producer 1144 (633-1904), and Instant Lok SH 299. On perusal of the product literature for Case Lok 901, and Producer 114 (633-1904) and that of a product Flex 299, said to be similar to Instant Lok SH 299, the Bombay Custom House took the view that the goods were consumer goods falling under Negative List for imports under Import Policy 1992-97 and issued Show Cause Notice dated 10-11-1994 for confiscation of the goods as in the absence of an import licence the import was unauthorised. The Dy. Collector of Customs on considering their defence adjudicated the matter and confiscated the goods under Section lll(d) of the Customs Act, 1962 holding that the goods are in ready to use form requiring no further processing before its use. An option was given to redeem the goods on payment of ...
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