Mumbai Court January 2002 Judgments
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Estevan M. D'Souza Vs. Commissioner Of Customs (Prev.),
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-04-2002
Reported in: (2002)(142)ELT613Tri(Mum.)bai
2. The vessel 'Blue Bird' was intercepted on 17-3-1991. The search of the vessel resulted in the recovery of silver ingots totally valued at Rs. 4,03,29,611/-. The statement of the Tindel of the vessel S. Chandra was recorded. He deposed that the boat was owned by one Syed Nawaz and at Syed Nawaz's instance he had gone to Khorfakhan in the Middle East.There the silver was loaded in the vessel. The fact that crew were recruited by Nawaz and also the fact of acquisition and transport of silver was corroborated by R.K. Dorairaja, K. Mustafa, Shekhar Sivalinga, R.S. Bhavanidia and A.H. Ibrahim, the other members of the crew of the vessel. After issue of the show cause notice the vessel and the silver were confiscated absolutely and penalties were imposed on the crew members. The action as to penalty on Syed Nawaz was kept in abeyance.3. Subsequently Syed Nawaz was traced, undergoing preventive detention in another case. He deposed that as per the instructions of one S.Sarvanaperumal he ha...
Girish Textile Industries Vs. Commissioner of C. Ex., Mumbai-ii
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-04-2002
Reported in: (2002)(143)ELT570Tri(Mum.)bai
1. On hearing both sides, on the stay applications, it appeared that the issue being small, the appeals themselves could be disposed of.Both sides agreeing, this was done.2. On 28-9-98, M/s. Girish Textiles Industries cleared a consignment of fabrics covered by an invoice issued under Rule 52A of the Central Excise Rules. The consignment was interpreted and was found to be in order. The duty was shown to have been paid partly through PLA and partly through Deemed Credit Register. However, against the entry numbers shown in the invoice, contra entries were not found to be made in the two Registers. The Assessee paid both B.E.D. and E.D. on the same day. Notice was issued on 23-12-99 seeking to adjust the duties, imposing penalties and also seeking to disallow the deemed credit taken and used for payment of part of duty. The Joint Commissioner on hearing the assessees, confirmed the duties, denied the credit and imposed penalties under Section 11AC and under CEA, 1944 on the Company and...
Sure India Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-04-2002
Reported in: (2002)(142)ELT647Tri(Mum.)bai
1. On hearing both sides on the application for waiver of pre-deposit of duty of Rs. 2,91,100.00, we find that the appeal itself is capable of being decided. We therefore take up the appeal for disposal after granting waiver as prayed for.2. The assessees were operating under benefit of Notification Nos.175/86 and of 1/93 from time to time. The demand of duty of the extent mentioned above was made on the ground that the assessees were using a brand name of another person. The Deputy Commissioner, in adjudication dropped the demand, on the observation that the brand name belonged to a person resident abroad and that in India nobody had the right to claim exclusive use of that brand name. The Jurisdictional Commissioner passed orders in terms of Section 35E(2) of the Central Excise Act, 1944 directing the Deputy Commissioner to file an application before the Commissioner (Appeals) to ascertain the legality of the cited order. Commissioner (Appeals) in disposal relied upon certain case l...
Ambaji Syntex Pvt. Ltd. Vs. Commissioner of C. Ex., Surat-i
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-04-2002
Reported in: (2002)(142)ELT360Tri(Mum.)bai
1. These Appeals arise out of the same order impugned before us. These are therefore being disposed of together vide this common order. M/s. Sumit Industries Ltd. manufactured Dyed Partially Oriented Polypropylene Multifilament Yarn. Such Yarn was exempt from duty under Notification No. 27/95-C.E. at Sr. No. 1. This Yarn was given to Texturisers viz. M/s. Mahesh Texturisers and M/s. Somani Industries. Such Yarn was received on bobbins in these units. The yarn was fed into the machine from 2 bobbins at one time. The yarn was heated and was drawn for texturising. On Yarn emerged with 'S' twist and the other was 'Z' twist. These two yarns were wound parallelly on a bobbin. These goods were cleared in terms of Notification 1/93 which granted 'nil' rate of duty and also reduced rates of duty to units situated in the Small Sector on the basis of value of clearances. Such parallel yarn was thereafter sent to M/s. Ambaji Syntex Pvt. Ltd. at their two units one situated at Pipodhara and the ot...
Parle Products Ltd. Vs. Commissioner of C. Ex.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)(143)ELT671Tri(Mum.)bai
1. The appellants contest the findings in the impugned order passed by the appellate authority that the printed paper backed aluminium foil made out of duty paid aluminium foil, bearing their logo, trade mark and particulars of their product, is marketable. According to them the same were not capable of being bought and sold in the market for sale.3. The product in question bears the logo 'PARLE MONACO'. We find that in 1993 the appellants had placed orders on India Foils for manufacture of printed paper backed aluminium foil bearing the logo PARLE-G which is one variety of biscuits manufactured by the appellants. Thus it clearly shows that printed paper backed aluminium foil bearing manufacturer's logo is capable of being marketed in the sense that the appellants themselves were purchasers/buyers of such products. The fact that during the period in dispute, namely, 1980 to 1987, the appellant themselves were manufacturers of the disputed product for their own use cannot alter the fac...
Tamilnadu Petro Products Ltd. Vs. Commissioner of Customs, Mumbai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)(142)ELT369Tri(Mum.)bai
1. The adjudicating authority has held that the value of catalyst imported by M/s. Tamilnadu Petro Products Ltd. was under declared - the value declared was US$ 77.50 per kg whereas it should have been US$ 131.96 per kg. The Commissioner has ordered confiscation of the goods with option to redeem the same on payment of fine of Rs. 10 lakhs and imposed penalty of Rs. One lakh upon the importers.2. In the appeal filed by the importers, they submitted that the lower valuation was as a result of the Customs Clearance Department of the importers' company not communicating to the Shipping Department at Mumbai, where the Bill of Entry was to be filed, that the value of platinum sponge consumed in the production of the imported goods should be added to the price paid for the imported goods, and therefore, there was no mala fide on the part of the importers and hence no justification for imposition of any penalty and levy of such a high redemption fine. The appeal of the Revenue seeks enhancem...
Swem Industries Vs. Commr. of Cus. and C. Ex., Surat
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)LC245Tri(Mum.)bai
1. The applicant manufactured polyester yarn in its 100% export oriented unit and sold part of its production in the domestic tariff area (DTA for short). In the order impugned in the appeal, the Commissioner has demanded customs duty of Rs. 6,48,139/-and excise duty of Rs. 43,97,978/-. He has also imposed penalty equal to the duty under the Customs Act and Central Excise Act.2. The custom duty has been demanded by denying the benefit of Notification 53/97 in accordance with which the applicant had not paid duty on the capital goods and raw materials imported by it. The excise duty has been demanded by denying the benefit of exemption contained in Notification 1/95, which provides the same exemption from excise duty to locally manufactured goods as that of Notification 53/97. The benefit of Notification 2/95 which provides partial exemption from excise duty on the goods manufactured inter alia in 100% export oriented unit and sold in the DTA has also been denied. The basis for the den...
Gnat Fastners Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)LC261Tri(Mum.)bai
1. The appellants received purchase orders from M/s. Mahindra & Mahindra for supply of fly wheels. They manufacture C.I. castings for fly wheels. These castings required further machining by turning, boring, drilling etc. Since the appellants do not have in their factory the facility of machining necessary to carry on these further process on C.I. Castings of fly wheels, they, during the period from January, 1992 to November, 1992, for which the demand pertained, were getting the further processing done at the premises of M/s. Avdhut Engg., Kolhapur and M/s. Pratap Engg. Works, Kolhapur and thereafter supplying the fly wheels emerging at those premises to M/s. Mahindra & Mahindra Ltd. Mumbai as per the orders placed.2. The appellants have come in appeal against the demand confirmed on the fly wheels holding them to be the manufacturers, after invoking the extended period under Section 11A(1) proviso.3. When the matter was called today, none appeared for the appellants.Shri Bod...
Shri Ganesh Khand V.S.M. Ltd. Vs. Commissioner of C. Ex. and Cus.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)(141)ELT692Tri(Mum.)bai
1. This appeal is against the order of the Commissioner who found as under: "In the appeal filed before me, the only plea of the appellants is that they had submitted a declaration under Rule 57G on 31-12-90 declaring phosphoric acid to be an input. Therefore, the Asstt. Collector was wrong in extending credit only from 1-1-94. Since the input had already been declared on 31-12-90, credit should be extended from the above date. When the appeal was heard at Vadodara on 15-5-96, Shri S.D. Gohil, Consultant and Shri N.K. Solanki. Chief Accountant of the appellant company, reiterated the above submissions. I have examined the submissions of the appellants. The entire proceedings in the instant adjudication order have started with the filing of declaration on 10-8-93 under Rule 57G declaring phosphoric acid to be an input in the manufacture of sugar. At no stage of the proceedings have the appellant submitted to the adjudicating authority that the input stood declared from 31-12-90. There ...
Commissioner of Central Excise, Vs. Weikfield Agro Products
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-2002
Reported in: (2002)(143)ELT596Tri(Mum.)bai
1. The respondents herein, an 100% Export Oriented Unit for manufacture and export of agro based products i.e. fresh button mushrooms, process button mushroom, pickles etc., had applied to Asstt. Commissioner of Central Excise for issue of CT. 3 certificate for obtaining certain indigenous equipment/material for the production of mushrooms, availing exemption under Notification No. 1/95. The Asstt. Commissioner held that certain products were not covered under any of the items mentioned in the Annexure appended to the Notification. The assessee filed an appeal before the Commissioner (Appeals) who held that - (1) Fibre woven reinforced plastic sheets to cover the mushroom bags, (4) Cold insulation materials, were covered under the Notification as capital goods and spares thereof and consumables. Hence this appeal by the Revenue.2. We have heard both sides. Notification No. 1/95 grants exemption to excisable goods specified in Annexure I to the Notification when brought in connection w...
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