Mumbai Court July 2001 Judgments

Commissioner of Cen. Excise, Vs. M/S. Meghdev Enterprises

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The respondents herein are engaged in the manufacture of decorative and industrial laminated sheets. On collection of intelligence by Directorate of Anti-Evasion as well as the Central Excise Officers, it was found that the assessable value declared by the assessee of their product was lower than the value recommended by the Indian Laminate Manufacture's Association and that the laminated sheets of first quality were being cleared by categorising them as second grade or third grade or scrap. It was further revealed that the assessee was manipulating the production of laminated sheets by showing incorrect ratio of raw material consumption and clearing unaccounted production of laminated sheets without payment of appropriate duty. Therefore, a show cause notice dated 6.2.89 proposing recovery of duty at the appropriate rate on a particular quantity of laminated sheets and decorative laminated sheets and, proposing imposition of penalty was issued to the respondent company. The notice...

M/S Silvassa Detergent, M/S Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Shri K.I. Vyas, advocate, states that appeals E/298, 299 & 300/99-Mum have been settled under Kar Vivad Samadhan Scheme, 1998.Hence all the three appeals stand dismissed as withdrawn....

M/S. Lubrical (India) Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(141)ELT65Tri(Mum.)bai

1. In this case duty demand of Rs. 1,68,12,710.84 has been confirmed on Diatomaceous Earth produced by the applicant during the period April 94 to December, 94 and penalty equivalent to duty has been imposed under Sec. 11AC and Rule 173Q of the Central Excise Rules. The applicant is the manufacturer of additives for automotive and industrial lubricants for treatment of fuel. During the manufacture of additives, filtration process is carried out and for filtration diatomaceous earth/silica/sand is used. Diatomaceous earth/silica/sand absorbs the impurities and coarse particles from the base oil and after the said process there emerges spent diatomaceous earth comprising of impurities and coarse particles which material is the subject matter of the present case and the said material emerges in brown coloured lump in siliceous form, which is termed as Waste Filter Cake. The contention of the department is that this product falls under Chapter 38.23 and since it is also marketable and has...

Colt Cables Pvt. Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applicant was required to deposit Rs. 60,000/- by order dated 19.5.2000 of the Tribunal. The applicant filed a writ petition against this order to the Bombay High Court. The High Court dismissed the application on 29.8.2000, giving the applicant eight weeks from that date to deposit the amount. The applicant says that on 23.10.2000 the applicant debited Rs. 60,000/- in the RG23A Part II account.2. On being asked as to how this constitutes deposit of penalty, the counsel for the applicant says that this deposit is sufficient. This is entirely incorrect and unacceptable. RG23A account of modvat credit available to the applicant. That has nothing to do with the penalty.Debit in that account does not amount to deposit of penalty. There is no satisfactory explanation as to why penalty has not been deposited.3. Accordingly, I hold that there is no compliance with the Tribunal stay order or sufficient explanation for not having complied with it.I, therefore, dismiss the appeal....

international Health Care Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. International Health Care Products Ltd, the appellant, received back two consignments of 'Fair & lovely' in its factory which it cleared after repacking. It paid duty on these consignment when they were cleared after repacking and applied for refund of the duty initially paid. A number of objections were specified in the notice proposing denial of the refund such as that the intimation of receipt of the goods in the factory was filed late; the manufacturer had not established the required cor relation between the goods initially cleared and those reprocessed. The Assistant Commissioner dismissed the claim on every one of the grounds cited in the notice. On appeal from this order, the Commissioner (Appeals) found all the objections rather than one to be procedural or venial, and therefore not standing in the way of the claim. He, however, confirmed the finding of the Assistant Commissioner that the appellant had not established the required cor relation between the goods that it...

M/S. Usv Limited Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The issue for determination in this case is as to what is the price to be adopted good captively consumed when sales of identical goods by the same assessee also take place. It is the contention of the appellant against the duty demand confirmed on the ground that the sale price to outside customer is to be adopted for captive consumption also, that under Central Excise (Valuation) Rules viz. Rule 6, certain adjustments are permissible. In their case, they submit that adjustments are required to be given because the price is inclusive of payment of commission of Rs. 3142.95 and, therefore, they submit that the price adopted of Rs. 49,000/- per kg which is the price at which they sold the goods during the period March 1992 to Torrent Pharmaceutical is not correct. Regarding the plea that the demand is barred by limitation, it is their submission that even though price lists for Torrent Phramaceuticals at Rs. 49,000/- per kg. of bulk drugs manufactured by them had been filed, they co...

Commissioner of Central Excise Vs. M/S MomIn Steel Rolling Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The respondent is absent and unrepresented despite notice. The appeal is taken up for disposal after waiving deposit with the consent of the departmental representative.2. The issue before the Commissioner (Appeals) was whether Momim Steel Rolling Mills, the respondent to this appeal, could avail deemed modvat credit on rerollable material received by it after value of clearances had exceeded Rs 75.00 lakhs. The Assistant Commissioner had held that, since the order of the Government of India permitted such credit to assessees the value of whose clearances did not exceeded Rs 75.00 lakhs, the benefit was not available. The Assistant Commissioner refused to consider the decision of the Tribunal in Sri Venkateswara Steel Industries vs CCE 1996 (86) ELT 446, which held that such an assessee was entitled to the credit even if the value of clearance exceeded Rs 75.00 lakhs, on the ground that the department had filed a reference to the Madras High Court out of the question arising out of...

M/S Gopala Polyplast Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application is for waiver of pre-deposit of Rs.2,96,299/- of the modvat credit. The credit was taken on the basis of the endorsed bill of entry. Earlier the adjudicating authority had dropped the show cause notice and it would appear that the appellate authority on appeal had remanded the matter and the order-in-original before me had been passed on remand made by the Collector (appeals). I therefore feel there is a prima facie case made out by the appellant before me and waive the pre-deposit and stay recovery thereof during the pendency of the appeal....

M/S. Devidayal Industries Ltd. Vs. Commissioner of Customs, Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The Commissioner of Customs has confirmed duty demand of Rs. 17,98,718/- on the applicants herein on the ground that they had violated the condition of Notification No. 203/92-Cus as they had availed input stage credit in respect of goods imported under Value Based Advance Licence. He has also imposed penalty equivalent to the amount of duty. It is the contention of the applicants that out of 3 Bills of Entry, 2 are covered by VBAL and one of them is covered by QBAL. The ld.counsel submits that although input stage credit has been availed only to the extent of Rs. 9 lakhs, he still submits that the demand is not sustainable because it is barred by limitation. He also submits that the company has been declared as sick unit and proceedings for winding up are going on before the High Court of Mumbai and liquidation proceedings are in progress. In these circumstances, he prays that the pre-deposit of duty and penalty be waived and recovery there of stayed. The prayer is opposed by the ...

Shri Chandresh P. Goradia and Vs. Commissioner of Cen. Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These 3 applications relate to 3 appeals filed against the same order of the Commissioner. These are, therefore, disposed of vide this common order.2. M/s. Park Synthetics are engaged in conversion of POY to texturised yarn. Shri Anil Mehra is the Director of the firm and Shri Chandresh P.Goradia is the manager. On a check, the Excise Officers determined shortage of quantity of yarn of 81488.109 kgs. This was calculated by adding the quantity of partially oriented yarn and antistatic oil/coning oil used during the process for arriving at the total production and clearances. Statement of Goradia and Mehra was recorded admitting the shortage. Show cause notice was issued seeking recovery of duty calculated on the quantity found short and seeking imposition of penalty on the unit and the two persons. Preliminary replies were filed. Request was made for supply of documents relied on and also for cross examination of the detecting and investigating officers. The Commissioner disposed of...