Mumbai Court November 1999 Judgments
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Universal Containers Pvt. Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-11-1999
Reported in: (2000)(68)ECC304
1. This is the party's appeal against the above captioned impugned order dated 20-12-1994 of the respondent praying for setting aside the same along with show cause notice dated 23-7-1985.1. The brief facts of the case are that the appellant manufactures metal, containers falling under item No. 46 of Central Excise Tariff.On 14-8-1983 Superintendent paid a surprise visit and verified the statutory records RG1, GPs and production reports of appellant, and noticed that entries of production and clearance was erased, overwritten and less production and clearance were shown. They have cleared metal containers without payment of duty, and contravened Rule 9(1) read with Rules 523A, 53, 173G of Central Excise Rules, show cause notice was issued seeking recovery of Central Excise duty under proviso (1) to Section 11 A of Central Excise Act, and imposing penalty under Rule 226,173Q of the above Rules. Appellant replied on 4-11-1985 contending that there were only clerical mistakes and excisab...
Royal Cushion Vinyl Products Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-09-1999
Reported in: (2000)(116)ELT572Tri(Mum.)bai
1. These are two appeals, one filed by M/s. Royal Cushion Vinyl Products and the other by the department, arising out of the common order involving the issue whether benefit of Notification No. 53/88, dated 1-3-1988 is available to waste and scrap of floor coverings of PVC, and in cases where raw material was exempted from payment of duty Modvat credit under Rule 57A of Central Excise Rules can be availed.2. Shri M.V. Ravindran, the ld. Advocate submitted that the assessee company is manufacturer of floor coverings falling under Chapter 39 of the erstwhile Central Excise Tariff Act. They used indigenous raw material in respect of which Modvat credit is availed of. In addition to that they are also importing raw material under advance licence and the duty is exempted under the notification. After promulgation of notification they filed the classification list No. 283/88-89 in March, 1988 claiming the benefit of Notification 58/88 (Serial No. 24) in respect of waste and scrap of floor c...
Mask Enterprises Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-09-1999
Reported in: (2000)(117)ELT172Tri(Mum.)bai
1. The dispute in this appeal relates to valuation of ball bearings imported by the appellants. These ball bearings were of various specifications and of various origins. A few were manufactured by SKF.The lot also included bearings of Japanese origin. The SKF bearings also were manufactured in three different countries. In addition there were bearings manufactured by different manufacturers in Czechoslovakia, Russia and Rumania. The total value of the goods was declared at US$ 9248.55. The show cause notice alleged that the fair value was US$ 20,189.87 placing reliance on extracts of price lists annexed thereto. Before the Commissioner it was claimed that similar brands were being imported and were being cleared at Mumbai at rates declared as in this case. It was claimed that the local prices of these goods would show that the declared prices were correct. It was claimed that for certain specifications where the price was shown in some other currency the value adopted was in dollars....
Milton Plastic Indus. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-09-1999
Reported in: (2000)(118)ELT398Tri(Mum.)bai
1. Rule 49 of the Central Excise Rules, 1944, requires duty to be paid on the shortages in stock of articles which shortage is not explained to the satisfaction of the proper officer in the manner of loss or destruction by natural causes or by unavoidable accident during handling or storage.2. In the applicant's factory, there was a fire on 28-3-1996, in which the finished excisable articles were lost and destroyed. The fact was reported and an Excise Panchanama was drawn up on the date of the report. Police Panchanama was also on record. Fire Brigade certificate is on record. The police have ruled out any criminal element behind the fire. On 18-6-1997, the assessees filed a request for remission of duty on the goods destroyed. On 18-6-1998, a notice was issued seeking to recover the duty on the goods destroyed. The statement of one Radhakrishnan, Executive (Excise) was cited in evidence. The Excise Panchanama and the inter-office communication also cited. The Commissioner in his orde...
Cc (Preventive) Vs. Ramesh A. Bachani and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-09-1999
Reported in: (2000)(93)LC375Tri(Mum.)bai
1. These three applications are against the order of the Commissioner of Customs (Preventive), and seek to set aside his finding that Ramesh Bachani, Anil Bachani and Raju Jain are not liable to penalty under the Customs Act, 1962.2. We have to first deal with the preliminary objection which was raised by the both advocates for Ramesh Bachani, Anil Bachani and for Raju Jain. The objection is that the applications which were filed by the department under Sub-section () of Section 129D of the Customs Act, 1962 with regard to Anil Bachani and Ramesh Bachani are barred by limitation. The order of the Board directing the Commissioner to refer the points for determination to the Tribunal with regard to the liability to penalty on these three persons is dated 17.7.1998. An application under Section 129D(4) was first filed on 21.8.1998 in which the names of all the three respondents were cited. Subsequently, the department filed two more applications on 13.1.1999 and registered as appeals C/1...
Jalla Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-09-1999
Reported in: (2000)LC676Tri(Mum.)bai
1. This bunch of eight applications relate to eight appeals filed against the same impugned order. These applications were therefore taken up together. After hearing both sides it appeared that at this stage itself the main appeals could be taken up for disposal. This was done after granting stay and waiver of the deposit of the duty amounting to Rs. 72,405.30 and the penalties imposed on the appellants.2. M/s. Jalla Industries manufactured motor vehicle horns. They were operating under the benefit of Notification 1/93 under which first clearances upto the value of Rs. 30,00,000/- did not attract duty.Their premises were visited on 5-4-1994. During the visit it was seen that M/s. Jalla Industries had purchased horns valued at Rs. 5.28 lakhs from M/s. Veejay Corporation, Mumbai, during the period from 16-2-1994 to 30-3-1994. The officers noticed that the value of clearances shown by M/s. Jalla Industries during the year 1993-94 was Rs. 28,66,614.50.The premises of M/s. Veejay Corporati...
The Talmakiwadi Co-operative Housing Society Ltd. Vs. the Divisional J ...
Court: Mumbai
Decided on: Nov-09-1999
Reported in: 1999(1)ALLMR389; 1999(1)BomCR393
ORDERA.V. Savant, J.1. Heard all the learned Counsel; Shri Dharmaraj for the petitioner-society, Shri Jadhav Assistant Government Pleader for respondent Nos. 1 and 2 and Shri Bhadrashete for respondent No. 3. 2. This petition is filed by the Talmakiwadi Co-operative Housing Society Ltd. (for short 'the Society'). The society has been duly registered in accordance with the provisions of the Maharashtra Co-operative Societies Act, 1960 (for short 'Societies Act'). It has challenged two orders namely the order dated 7th September, 1995 passed by the Deputy Registrar, Co-operative Societies respondent No. 2 and the appellate order dated 26th April, 1996 passed by the Divisional Joint Registrar, respondent No. 1 dismissing the society's appeal. In the result, the order dated 7th September, 1995 passed by the second respondent has been confirmed. Under the order dated 7th September, 1995 the second respondent has directed the society to amend its bye-laws. The order has been passed in exerci...
M/S. Trishul Steels Vs. the Municipal Corporation of the City of Auran ...
Court: Mumbai
Decided on: Nov-08-1999
Reported in: 2000(1)ALLMR592; 2000(2)BomCR140; (2000)2BOMLR466; 2000(1)MhLj529
ORDERB.H. Marlapalle, J.1. The petitioner is a partnership firm registered under the Indian Partnership Act, 1932 and was running a factory located atE-4, M.I.D.C. Industrial Area, Chikalthana, Aurangabad. The factory was engaged in processing steel rods. For the purpose of the processing activities the petitioner was procuring steel rods and wire from Bombay market and the same used to be transported for the requirements of the Aurangabad factory. After processing the material received from Bombay, at the Aurangabad factory, the processed material was exported out of the Municipal area of the Aurangabad Municipal Corporation. The petitioner therefore, claimed refund of octroi under Rule 16 as framed under sections 454 and 457 of the Bombay Provincial Municipal Corporation Act, 1949 (for short Corporations Act) and the claim of the petitioner was turned down by the Corporation contending that the processed material exported outside the Municipal Corporation limits by the petitioner did...
Century Enka Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-05-1999
Reported in: (2000)(115)ELT824Tri(Mum.)bai
1. The appeal, which was dismissed for default in appearance under Rule 20, has to be restored in view of the judgment of the Gujarat High Court in Viral Laminates Pvt. Ltd. v. Union of India reported in 1998 (26) RLT 417 and we order accordingly....
Vijaya Clearing and Forwarding Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-04-1999
Reported in: (2000)(123)ELT930Tri(Mum.)bai
1. On hearing Shri Rajeev L. Shukla, Proprietor of the applicant company, it appeared that the very issue having been settled in an earlier order the appeal itself could be taken up for disposal. This was done after granting waiver of the condition of the pre deposit of penalty of Rs. 10,800/-.2. The appellants are CHAs. The service Tax was imposed on CHAs w.e.f.16-7-1997. The appellants were expected to file the due returns on 15-10-1997 for the quarter ending September 1997 and on 15-1-1998, for the quarter ending December 1997. The appellants, however, filed the returns on 24-1-1998. After issue of SCN, the Assistant Collector imposed a penalty of Rs. 10,800/- on the appellants under Section 77 of the Finance Act 1994. The Collector (Appeals) upheld the order and hence the appeal.3. I find that the same issue was decided in Tribunal Order No.C-II/2565-66/WZB/C-II/99, dated 1-10-1999 in the case of M/s. tiarilal & Co.; Appeal No. ST/15.99-Mum, who were also CHAs.The delay in fil...
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