Mumbai Court July 2001 Judgments

Ashok Organic Industries Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(140)ELT408Tri(Mum.)bai

1. The appellant has two factories, one at Ankleshwar and other at Nandesari. It manufactures in the factory at Ankleshwar acetic acid out of ethyl alcohol. It clears part of the acetic acid on payment of duty and sends the rest to the factory at Nandesari. There it converts the acetic acid to acetic anhydride. Rule 57K to 57P of the Central Excise Rules deal with the provisions relating to credit of money. Briefly, these rules empower the central government to specify the finished goods (final product) and raw material used in the manufacture of such goods (inputs) to which the scheme will apply. The scheme provides that credit of money is to be given to a manufacturer for use of inputs in the manufacture of final product. The rate at which credit is to be taken are to be specified in the notification. Notification 231/87 specified ethyl alcohol to be input in the manufacture inter alia of acetic acid and acetic anhydride. Credit of money was available in such manufacture at the rate...

Punjab State Sports Council Vs. Commissioner of Customs, Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(138)ELT1118Tri(Mum.)bai

1. The application is for waiver of deposit of Rs. 1.59 crores approximately, demanded from the applicant, Punjab State Sports Council. The applicant had imported, what its counsel explains, are polyurethane granules and powder, which were to be utilised in the manufacture of athletic tracks, to be laid at its sports ground at Jalandhar. It claimed the benefit of notification 109/94 for these goods. This notification exempts from duty synthetic tack and artificial surfaces falling under the heading 95.06 of the tariff, and equipment required fro their installation, when imported under the Scheme for Laying Synthetic Tracks and Artificial Surfaces of the Department of Youth Affairs and Sport, Government of India. The exemption is subject to the condition that a certificate is produced at the time of clearance from an officer not below the rank of Dy.Secretary in the Department of Youth Affairs and Sports certifying that the import is under the said Scheme for laying synthetic tracks an...

Dr. Vikhe Patil S.S.K. Ltd. Vs. Comm. of C. Excise, Aurangabad-i

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These are applications for condonation of delay in filing of the supplementary appeals. Finding that the first joint appeal wrongly filed was within time, the delay is condoned and the appeals are taken up on record.2. At the request of the counsel, the hearing on the stay applications E/Stay-722, 723/01-Mum and E/Stay-2337/2000-Mum is adjourned to first week of August, 2001....

Amrit Chem Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. For reasons recorded below we waive pre-deposit of duty of Rs. 7,76,051/- and penalty of Rs. 40,000/- confirmed against the appellant herein and proceed to hear the appeal itself with the consent of both sides.2. The case of the department was that the appellant had wrongly availed the benefit of notification 203/92 by importing goods duty free, by wrongly availing modvat facility on inputs used in the manufacture of the products exported against which the VBAL was obtained by them and which was used for discharge of export obligation, thus contravening conditions of the notification.3. Although the show cause notice was issued, the appellant did not reply to it and also did not appear before the Commissioner for personal hearing.4. It is contention before the Tribunal that Amrit Chem has not obtained the licence referred to as the subject matter of the present case and it also not filed any bill of entry for import of the goods in question. To substantiate this stand the appellant...

Balkrishna Textile Inds. Vs. Ccex, Rajkot

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. By letter dated 11.6.2001 of Dhruve Associates it is stated that deposit of Rs. 1.5 lakhs required in the Tribunal's order has been made. There are some peculiar features with regard to these deposits.The Tribunal's order, which was passed on 24.4.2001, records the acceptance of the offer made by the advocate for the applicant to deposit Rs. 1.5 lakhs within a month from the receipt of the order. The deposit that is now cited before us as having been made in compliance with that order is of Rs. 3 lakhs made on 4^th September, 2000, six months before the matter was heard by the Tribunal. The stay application filed by the applicant did not say that any deposit had been made earlier; nor was any such point made at the hearing before the Tribunal.3. In these circumstances, a question arises whether the deposit of Rs. 1.5 lakhs required to be made by the Tribunal's order would be satisfied by a deposit that was made earlier to that order. What would have been the position if the earlier...

Diamond Industries Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The above application is for waiver of pre-deposit of duty of Rs. 17,81,650/- confirmed as duty demanded for the period February, 1998 to March, 2000. (Out of the above mentioned amount Rs. 5,02,800/- has already been paid leaving a balance of Rs, 12,78,850/- for which waiver of pre-deposit is sought.2. This case relates to determination of annual capacity of production of the appellant in terms of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997. The applicant has filed a declaration under Rule 96ZQ and on 27/10/1997 their annual capacity was fixed at 5482 MT.On 09/01/1998 the applicant applied for reduction of the value of 'd' from 182 mm to 158 mm and carried out this change and on 19/01/1998 filed a fresh declaration declaring value of parameter 'd' as 158 mm.They cleared the goods from February, 1998 as per changed parameters.The show cause notice issued to them in August, 1998 avers that they are liable to pay duty according to the capacity determined in t...

Commissioner of Customs, Mumbai Vs. Perfect Valves and Machine Tools

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The above three appeals arise out of three separate orders-in-appeal passed by the Commissioner of Customs (Appeals), Mumbai involving identical issues. The issue is whether the benefit of notification 19/88 is applicable for the imported goods. The respondents imported a consignment of brass ash/dress from USA and cleared the consignment after paying duty and subsequently field claim for refund on the ground that benefit of notification 19/88 was available. The benefit of this notification was available if no credit of duty paid on the inputs used in the manufacture of the said goods has been taken under Rule 56A or Rule 57A of the Central Excise Rules and it was their submission that conditions in the notification will not apply to the imported goods.The Assistant Commissioner has denied the benefit of notification and therefore rejected the refund claim. The Commissioner (Appeals) set aside the order of the adjudicating authority held that the benefit of notification was availab...

Suvarna Processors Vs. C.C.Ex., Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The grounds cited in the application and argued by counsel for the applicant, do no justify out of turn hearing. However, on going through the order of the Commissioner impugned in the appeal, it appears that he has determined the capacity of the stenter in the applicant's factory by including the rail length of the galleries which are part of the stenter. The decision of the larger bench in Sangam Processors Bilwara Ltd. vs. CCE 2001 (127) ELT 679 that galleries are not to be included in determining the capacity of the stenter would prima facie apply to the facts of this case....

Azim H. Premji and ors. Vs. State of Maharashtra

Court: Mumbai

Reported in: 2001ALLMR(Cri)2284; 2002CriLJ109; 2002(1)MhLj668

1. In all these applications, the applicants seek direction to delete their names from the criminal cases filed against them in various courts. The applications were heard on merit.2. Learned Advocate Shri R. Ravindran argued on behalf of the applicants and Shri B. R. Gawai, Public Prosecutor assisted by the Shri A. S. Pulzele, Additional Public Prosecutor argued on behalf of the non-applicant.3. In order to appreciate the issues raised in these applications, it is necessary to first enumerate the facts in each of the applications. CRIMINAL APPLICATION NO. 765 OF 2000.4. The Food Inspector, Food and Drugs Administration, Nagpur has filed Criminal Complaint No. 45 of 1999 in the Court of Additional Chief Judicial Magistrate, Nagpur against the applicants who are directors of M/s Wipro Limited DuParc Trinity, M. G. Road, Bangalore, wherein the Vendor and Branch Executive of Wipro Limited, Wadi Nagpur, the said Firm M/s Wipro Limited Duparc Trinity, Bangalore and nominee Shri S. K. Tokhi ...

S.N. Thampy Vs. Textiles Committee

Court: Mumbai

Reported in: (2002)ILLJ84Bom

D.B. Bhosale, J. 1. By this petition, the petitioner takes an exception to the order dated July 9, 1986 issued by the Secretary of the respondent - Textiles Committee, whereby the petitioner has been dismissed from the service of the respondent. The order of dismissal is based on the findings of the ex parte departmental enquiry conducted against the petitioner in respect of the alleged irregularities and illegalities committed by him during the month of April, 1981 while functioning as an Inspector of the Textiles Committee at its Head Office at Bombay. The petitioner is seeking relief of withdrawal and/or cancellation of the order of dismissal dated July 9, 1986 passed by the respondent and has further prayed for direction to the respondent to pay the pay and allowances from the date of dismissal till the petitioner is allowed to resume duty. The respondent is a Textiles Committee constituted under the Textiles Committee Act, 1963. The respondent, being an authority set up under the ...