Mumbai Court March 2001 Judgments

Hemant Plastics and Chemicals Vs. Commr. of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(131)ELT57Tri(Mum.)bai

1. When the stay application was called out, we find that the issue is squarely covered and therefore take up the appeal for disposal, granting waiver of pre-deposit of penalty of Rs. 5,000/-.2. The appellants paid duty on lay flat tubings which were thereafter captively consumed in the manufacture of plastic bags. The lay flat tubings were printed with the customers' logo. The show cause notice alleged that printing was a process of manufacture and therefore the cost of printing should be added when computing the assessable value.The Assistant Commissioner relying upon the Supreme Court judgment in the case of U.O.I, v. J.G. Glass Inds. Ltd. [1998 (97) E.L.T. 5 (S.C.)], confirmed the demand and imposed the penalty. The Commissioner having upheld the order, the present appeal is before us.3. Shri R.C. Saxena, learned counsel, fairly states that the cited order of the Supreme Court covers the issue but states that there was no cause for imposition of penalty. He submits that the assess...

M/S. Alex Cables Ltd. and M/S. Vs. Commissioner of Customs (Prev.),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(75)ECC796

1. These two applications relate to two appeals filed against the single order passed by the Commissioner of Customs. On perusal of the facts and on hearing the arguments, it appeared that at this stage itself the appeals may be taken up for disposal. This was done on granting waiver of pre-payment of penalty of rupees one lakh imposed on each of the two appellants.2. We have heard Shri V.S. Nankani, advocate appearing along with Shri Naresh Thackar, advocate. We have heard Shri B.K. Choubey for the Revenue.3. M/s. Arfin Enterprises Ltd. imported aluminium scrap. The invoice and the packing list described the goods as aluminium scrap used beverage can taldon grade as per the Institute of Scrap Recycling Industries specifications. These goods were sold on high-sea sale basis to M/s. Alex Cables Ltd. M/s. Alex Cables Ltd. filed four bills of entry for clearance of this consignment. The Import Trade Control Policy at the material time permitted free importation of certain grades of such ...

M/S. Core International Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These two applications are sought to be withdrawn. Accordingly dismissed....

Commissioner of Customs Vs. M/S. Chemical and Dyestuff

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application is for stay of operation of the impugned order of the Commissioner Customs (Appeals).The issue involved was of the interpretation of notification 32/97-Cus.Subsequent to the Commissioner (Appeals)' orders, Shri Balani informs us, the goods have already been exported.In that case there is no purpose in entertaining this application.The Application is dismissed.2. If the issue is of recurring nature,the Revenue may seek early disposal of this appeal....

M/S. Mds Switchgear Ltd. Vs. Commissioner of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(77)ECC93

1. On hearing Shri J.C.Patel, advocate for the applicants and Smt.Reena Arya for the Revenue, it appears that these appeals could be taken up for final disposal.This was done by granting waiver of pre-deposit of the duty confirmed and the penalties imposed.2. Since the issues involved are the same, both appeals are being disposed of vide this common order.3.M/s.MDS Switchgear has two units, one at Jalgaon and other at Sinnar.The unit at Sinnar manufactured certain goods and cleared them on payment of duty to their unit at Jalgaon.In Jalgaon these goods were fully finished and cleared on payment duty after availing of the input stage duty paid by the Sinnar unit.The valuation of the goods cleared by the Sinnar unit was done on the cost plus profit basis.In computing the cost, the modvat element on the inputs going therein was also taken into account.Such addition was then required by the Revenue authorities.In 1996 the Tribunal in their judgment in the case of Dai Ichi Karkaria 1996 (8...

M/S. G.R. International Vs. Commissioner of Customs (P),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. On hearing both sides on the stay application, the appeal was taken up for final disposal after disposal after granting waiver of pre-deposit of duty of Rs.5,66,169/- and penalty of Rs.30,000/-.2. We have heard Shri J.C.Patel,, advocate for the appellants and Shri B.K. Choubey for the Revenue.3. The appellants obtained an advance licence on 16.4.1993. The export products were shown as bicycle tyres and tubes.This licence was made transferable on 8.2.1994 on the observation that the export obligation had been fulfilled.Shri Patel states on instruction that the licence was duly transferred.The transferee holder imported certain goods free of duty vide bill of entry dated 18.4.1994. A show cause notice was sent on 29.1.1999 to the present appellants alleging that in the manufacture of the export products, input stage credit had been availed of .It is alleged that this contravened the provisions of the notification 203/92-Cus.Duty was demanded.Shri Patel states that his clients receive...

Commissioner of Central Excise, Vs. M/S Dcm Shriram Consolidated Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(132)ELT392Tri(Mum.)bai

1. This is an application for early hearing on the ground that the appeal filed by the Revenue is not maintainable. We have heard Shri Willingdon Christian, advocate for the applicants and Shri A.K. Jain for the Revenue. Whereas in exercise of the power vested in the central Board of Excise & Customs, New Delhi, under Section 35-E(I) of the Central Excise Act, 1944, the Board has called for the records of the proceedings in respect of M/s. Shreeram Alkalies & Chemicals, Jhagadia Dist. Bharuch in which the Commissioner Central Excise & Customs, Surat-I passed the Order-in-Original No. 12/MP/98 dated 29.10.1998. And whereas upon examination of the said records, the Board has found that the said order passed by the Commissioner, Central Excise and customs, Surat-I is not correct, proper and legal and merits filing of an appeal. I, therefore, direct the Superintendent (Appeals), Central Excise and Customs, Hdqrs., Surat-I t make an application to the Hon'ble CEGAT, Mumbai unde...

Ralliwolf Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(76)ECC180

1. After hearing Shri Manoj Sanklecha appearing along with Shri B.Devdas, advocates for the applicants and Shri B.K. Choubey, JDR for the Revenue, we take up the appeal for final disposal.2. The appellants availed of the deemed credit facility given by two orders of the Ministry in terms of Rule 57G(2) of the Central Excise Rules. A number of show cause notices were issued alleging that since the deemed credit was availed on aluminium alloy ingots, which were exempted in terms of Notification 180/88-CE as amended, the goods were shown to have been clearly recognizable as non-duty paid. Nine show cause notices totally involving deemed credit of Rs. 18,33,716 were adjudicated upon by the Assistant Commissioner in his single order.Placing reliance on the Tribunal judgment in the case of CCE v. Kapsons Electro Stampings and Arun Auto Spinning & Mfg. Co.v. CCE , he dropped the proceedings. At the behest of the jurisdictional Commissioner, the Assistant Commissioner made an application ...

Navpad Textile Inds. Ltd., Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(75)ECC814

1. Stay petition E/2711-RV/99-Mum in Appeal No. E/3590- RV/99-Mum has been filed by the assessee against Order-in Original No. 11/MP/99 dated 17.7.1999 calling upon the assessee to pay a sum of Rs. 29,12,324 and stay petition No. E/1505, 2000-Mum in Appeal No. E/2114/2000-Mum has been filed by the assessee against the decision of the Commissioner of Central Excise & Customs Aurangabad, confirming demand of Rs. 3,34,88,973 + Rs. 3,15,810 out of which Rs. 17,00,000 already stood paid as indicated in the adjudicating order. This stay petition is filed against imposition of penalty of Rs. 3,38,973 under Section 11AC.These two applications along with other applications have been filed against both these impugned orders confirming the demand as also imposition of penalties against the assessees as well as penalties imposed on the other applicants under Rule 209A of the Central Excise Rules. In one of the cases, namely Navpad Textile Inds. Ltd. (application No. E/271 1-RV/99) the charge ...

Commissioner of Customs Vs. Aditya International Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(75)ECC702

1. This is an appeal filed by the department against the decision of the Commissioner of Customs (Appeals), Mumbai, made in Order-in-Appeal No. 112/96 BCH dated 13.2.1996 reversing the Order-in-Original No.S/16-DEEC-14691/95 VII dated 9.12.1995 passed by the Assistant Commissioner of Customs, AG-VII, Mumbai. The respondents had imported a consignment of Chinese sewing thread made of pure silk vide bill of entry no. 7154 dated 18.5.1994 and claimed benefit of Customs Notification 204/92 dated 19.5.1992 for clearance of the said imported goods against a transferable Quantity Based Advance Licence No. 2141263 dated 24.2.1994 issued in the name of M/s. Syntex Corporation, Mumbai.The said licence was issued against export obligation of 100% cotton fabrics/made-up (besets) dyed/printed (mill made). The case of the department was that silk sewing thread which had been imported could not have been used in the manufacture of cotton made-up. Importer was asked why benefit of Notification 204/92...