Mumbai Court September 2001 Judgments

M/S AshwIn Buttontex Co. Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for early hearing is allowed having regard to the fact that identical has been decided by the Tribunal vide the final order No.C.I/2489/WZB/2001 dated 23.8.01 in the case of Madan Enterprises vs CCE 2. We take up the appeal itself for disposal in view of the fact that the issue in dispute has been settled in an earlier order by the Tribunal cited supra.3. The appellants herein imported nylon tricot flocking fabrics and claimed the benefit of exemption in terms of Entry No. 108 of the Table annexed to the Notfn.No.23/98 Show cause notice was issued to the importer alleging mis-use of the benefit of the Notification and also proposing confiscation of the goods and imposition of penalty. This notice was based upon the statement that he goods have been imported for sale to garment manufacturers and were not intended to be sold to the leather industry. The notice was adjudicated by the Commissioner who denied the benefit of the notification, confiscated the goods and imp...

Commissioner of Central Excise Vs. Ravalgaon Sugar Farm Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The question for consideration in this appeal is the liability for inclusion in the assessable value of the sugar confectionery that the respondent manufactures of the notional interest (interest not actually claimed or paid) on the deposits towards the price that the manufacturer obtained from its buyers. In the order impugned in the appeal, the Collector has held that such interest is not includable in the assessable value that these advances were not includable for the reason that they have not been shown to depress the price of the goods.VST Industries v. CCE 1998 (97) ELT 395 and another judgments express the view that unless it is shown that the fact of advance results in reduction in price of the goods, the notional interest on the advances is not includable in the assessable value. We therefore do not find any reason to interfere....

Ashim Das Vs. Commissioner of Customs (P),

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Counsel for the appellant prays for time to file an application for transfer of the appeal to Kolkatta on the ground that the appellant is a resident of Kolkatta. We pointed out to him that there was no appeal pending as of today, it having been dismissed for failure to deposit the amount. He had no answer. We therefore decline to adjourn.2. What is listed today is restoration of appeal which has been dismissed by order dated 3.6.98 for failure to comply with the Tribunal's stay order passed on 29.10.96, followed by an order dated 29.4.97 dismissing the application for modification.3. The restoration application is nothing other than one more modification application alleging various grounds on the basis of which it is claimed that the Tribunal's order asking for deposit of Rs. 75000/- out of a penalty of Rs. 3 lakhs imposed on the appellant requires modification.4. As we have noted, two modification applications have already been considered and dismissed by the Tribunal. This appl...

Mangal Enterprises Vs. Commissioner of Customs, Nhava

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(139)ELT380Tri(Mum.)bai

1. The question for consideration in this appeal is the classification of the unblended unflavoured cocoa powder that the appellant imported for purpose of levy of additional duties of Customs. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner impugned before him that these goods were classifiable under 18.02 of the Central Excise Tariff and the duty appropriately leviable under this heading would apply for purpose of additional duties of customs.2. Headings 18.02 of the Excise Tariff reads "Cocoa powder whether or not containing added sugar or other sweetening matter." It is the contention of the counsel for the appellant that the cocoa powder which is the subject matter of this headings, must necessarily be cocoa powder which has been obtained by blending cocoa powder of more than one kind, or by adding unblended cocoa powder to which flavouring material has been added. he relies upon the judgment of the Bombay H...

Commissioner of Central Excise, Vs. Baheti Metal and Ferro Alloys

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for early hearing has been filed by the Revenue on the ground that stakes to the extent of over Rs. 53 lakhs are involved.The appeal is of the year 1999 and the amount involved does not warrant jumping the queue. Hence, we dismiss the present application. Either side is at liberty to move appropriate application for transfer of the case to CEGAT, Delhi....

Bal Krishana Jhawar, Tarachand B. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. By the impugned order, the Commissioner has confiscated 25,483 kgs of duty free imported polyster filament yarn with option to redeem the same on payment of fine of Rs. 6 lakhs together with payment of appropriate duty. In addition, h e has also imposed penalty of Rs. 12,02,235/- on the EOU ie. M/s. Reliable Poly Fib(India)Ltd. and a penalty of Rs. 2 lakhs on its Director and a penalty of 25,000/- on its authorised signatory. The case of the department is that M/s. Reliable Poly Fib(India)Ltd. which is an 100% EOU has contravened the provisions of Rule 100B of the Central Excise Rules in as much they have failed to maintain daily stock account in respect of raw materials imported duty free up-to-date as well as kept an excess stock of 25,483 kgs. of PFY in excess of the stock shown in the statutory records by way of manipulation of the installed capacity of the twisting machine in their unit. It is the case of the department that only 42 power looms were working whereas the install...

Commissioner of Central Excise, Vs. Blue Bends India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. There being no objection from the representative of the respondent, the delay in filing the appeal E/2117/01 is condoned. The application 327/99 is for stay of operation of the order of the Commissioner impugned in the appeal E/516/99. There being absolutely no reason for staying operation of the order, we dismiss it....

Assistant Engineer (Civil), Mseb Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. For the reasons recorded below we waive the pre-deposit of duty of Rs. 1,84,918/- and proceed to decide the appeal itself with the consent of both the sides.2. We find that the lower Appellate Authority passed an order in terms of Section 35F on 24.1.01 directing pre-deposit of the entire amount of duty. The applicant submits that he received the said order dated 24.1.01 only on 19.3.01, alongwith a copy of the final order dated 27.1.01, dismissing the appeal.3. There is nothing on record to controvert the submission made by the applicant. In this circumstance, we have no alternative but to set aside the impugned order and send the matter back for fresh decision by the Commissioner (Appeals). We order accordingly....

Saheli Synthetics Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)LC47Tri(Mum.)bai

1. The appellants herein are engaged in the business of processing of the textiles on job work basis. They had filed writ petitions before the Hon'ble Supreme Court wherein they had contended inter alia that their duty liability was restricted to the amount payable on value added by them and that they were not liable to pay any duty on the wholesale value of man-made fabrics. On 20th February, 1984 the Apex Court passed an interim order directing them to furnish a bank guarantee for the duty on the difference between the ultimate price charged from appellant's customers and the value of processing work done by the appellants.2. As per the directions of the Apex Court the appellant executed bank guarantees to the extent of Rs. 1,70,000/-, Rs. 23,35,000/- and Rs. 2,27,83,815.14. Writ petitions were subsequently disposed off by the Supreme Court by its order dated 4-11-1988 reported in Ujjagar Prints v. CCE - 1988 (38) E.L.T. 535 (S.C.) which was followed by a clarificatory order dated 2...

M.V. Steel Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The above appeal was dismissed on the ground that the defects were not rectified by the appellants. The dismissal was made by the Final Order No. C.II/512/WZB/2001 dated 8.3.01. The ld. counsel for the appellants submits before us that the defects had been rectified within the time granted but the compliance papers have not been put up before the bench who passed the dismissal order. We are satisfied that the appeal requires to be restored. Accordingly, we restore the appeal....