Mumbai Court January 2002 Judgments

Yusuf Razak Dhanani Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2003(153)ELT522(Bom)

J.G. Chitre, J.1. Shri Gawankar submitted that the applicant No. 1 is absconding. He was doing business in Bombay and thereafter he had gone to London on 13th October, 2001 and did the business there and at present he has come to Dubai and is likely to come to Bombay. He further submitted that on 21st of September, 2001 his statement has been recorded by the DRI office and, therefore, it cannot be said by any stretch of imagination that applicant No. 1 was absconding. He submitted that the applicant is ready to cooperate with the investigating agency. He further submitted that applicant No. 1's wife and son are also apprehending that they would be arrested for the purpose of investigation in respect of the offence which has been alleged against applicant No. 1 - Yusuf Dhanani. He further submitted that the applicant Nos. 2 and 3 are the partners of the firm who are alleged to have been involved in alleged fraud committed by applicant No. 1.2. Shri Mehta submitted that applicant No. 1 h...

Niranjan Mills Vs. Commissioner of Cus. and C. Ex.,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT675Tri(Mum.)bai

1. The application for rectification of mistake stated to have arise in the Tribunal's Final Order No. C-I/4221 /2000/WZB, dated 6-12-2000 has been filed on the ground inter alia that Rule 10 under which the notice in the present case was issued was repealed during the period in dispute without any saving clause and in view of the Apex Court's decision in the case of Kolhapur Canesugar Works Ltd. v. Union of India - 2000 (119) E.L.T. 257 (S.C.) which held that the effect of repeal without a saving clause is that the proceedings pending under that rule lapse.3. In response to the query from the Bench as to whether this judgment of the Supreme Court cited (supra) which is dated 1st February, 2000 was cited before the Bench which passed the final order after hearing on 21-7-2000, the learned Representative of the applicant fairly states that there is nothing on record to show that the judgment was brought to the notice of the Bench before passing of the final order.4. Since it is the set...

Cadilac Textiles Ltd. Vs. Commissioner of C. Ex. and Cus.,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT690Tri(Mum.)bai

1. The adjudicating authority has confirmed duty demand of Rs. 81,42,548/- and penalty of Rs. 81,42,5487- in the case of M/s. Cadilac Textiles and Rs. 30,14,029/- towards duty and penalty of Rs. 30,14,029/- in the case of M/s. Fancy Synthetics holding that DTA sales of goods by the applicants herein did not fall within the purview of Para 9.9(b) of Exim Policy during the relevant period since they did not actually or physically export any goods but only carried out deemed export while under the provisions of the Exim Policy, DTA sales up to 50% of the FOB value of the export is permissible and the Commissioner has taken the view that DTA sale is not permissible because it is only actual exports which fall within the scope of FOB value of the exports.Ginni International Ltd. v. CCE, Jaipur [2002 (139) E.L.T. 172 (Tribunal) = 2001 (47) RLT 412] the Tribunal has held that once the Development Commissioner has allowed permission to sell the goods upto a fixed value in the DTA, the Revenue...

Commissioner of Customs, Mumbai Vs. Maharashtra Marble Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT691Tri(Mum.)bai

1. The Respondents herein filed Bills of entry for duty free clearance of Marble slabs in terms of Notification No. 203/92 and 204/92, dated 19-5-1992 and submitted advance licence and DEEC Books as per the requirement of the above notifications. Duty free entitlement in case of import of marble was subject to the provisions of Exim Policy 1992-97 and Hand Book of Procedures 1992-97 read with Notification Nos.203/92 and 204/92 which provide inter alia that duty free import of raw materials, intermediates, components, accessories, consumables, parts etc. required for direct use in the product to be exported may be permitted by the competent authority under the category of advance licence. The duty free clearance of the items imported was allowed after debiting the advance licence and DEEC Books. Subsequently, the importers were asked to submit documentary evidence to establish nexus between the product exported prior to the present imports, and the marble slabs in question. In the abse...

Mohanlal H. JaIn Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT667Tri(Mum.)bai

1. The above appeal has been filed against the imposition of penalty of Rs. 15 lakhs upon appellant thereof by the Commissioner of Customs, Mumbai. Penalty has been imposed on the ground that the appellant sold in the open market, goods imported duty-free under the DEEC contrary to the conditions of the Scheme. The ld. Counsel for the appellant submits that since the duty demand of Rs. 40,85,525/- already stood paid through the course of investigation, immediately after investigation in the month of September 1993, penalty is not warranted. In the alternative, he submits that the quantum of penalty is very high, considering the fact that the appellant has already deposited Rs. 50 lakhs by 3 separate pay orders and one demand draft in the month of September, 1993, while the duty amount as modified in the corrigendum, was only Rs. 38,33,763/-.2. The prayer of the appellant is opposed vehemently by the ld.Departmental Representative, who draws our attention to the fact that although the ...

Sangamner Bhag Ssk Ltd. Vs. Commissioner of Cus. and C. Ex.,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(143)ELT385Tri(Mum.)bai

1. The common question for consideration in these appeals is the liability to inclusion, in the assessable value of the denatured spirits manufactured by the appellant, of the cost of the denaturing agent that was supplied by the customer for whom it carried out the denaturing. In each of the orders impugned in these appeals, the Commissioner (Appeals) has confirmed the order of the Additional Collector that the cost of the denaturing has to be included. In addition, the Commissioner (Appeals) has confirmed, in the older impugned in Appeal E/3074, penalty imposed on the appellant under Rule 173Q of Rs. 1.50 lakhs.2. Counsel for the appellants does not dispute the includibility of the cost of denaturing agents in the assessable value of the spirits and he agrees that Appeal E/1616 is to be dismissed. His only contention is that the penalty that was imposed on the appellant of Rs. 1.50 lakhs, the subject matter of the Appeal E/3074, was not justified. He contends that the appellant beli...

Commr. of Cus. and C. Ex., Vs. Manan Chemicals Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT357Tri(Mum.)bai

1. The respondent filed a declaration under Rule 57A for taking Modvat credit of duty paid on napthalene which it in turn utilised in the manufacture of dye intermediates. The department noted that napthalene was not specified as an input in Notification 177/86 issued under Rule 57A and therefore the duty paid on it could not be taken as credit.Notice was issued to the respondent proposing to deny credit in future, and recover the credit that is already taken. In response to the notice the respondent submitted that it had wrongly claimed Modvat credit under Rule 57A and it intended to claim the benefit contained in Notification 432/86 which inter alia grants exemption from duty to the extent of dye intermediates duty paid on napthalene used in their manufacture. Adjudicating on the notice the Assistant Collector accepted this contention and dropped proceedings. The department appealed this order again on the ground that the assessee had not followed the procedure prescribed for claimi...

Vora Products Vs. Commissioner of C. Ex., Pune-ii

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(143)ELT84Tri(Mum.)bai

1. Appellants are a partnership firm engaged in the manufacture of "Fruity Sweets" falling under Ch. Heading 1704.90 of the schedule to the CETA, 1985. They filed a Classification List effective 1st April, 94 classifying "Fruity Sweets" under Ch. Heading 1704.90 claiming exemption under Notification No. 1/93, dt. 28-2-93 as amended under Notification No. 59/94, dt. 1-3-94 which was approved by the jurisdictional Asstt. Commissioner. On 28-3-95 the Supdt., Anti evasion-IV, C. Ex., Pune visited the appellants factory at Panchagani and recorded the statement of Shri Mustaq Jainuddin Sheikh, Accounts officer of the appellant firm manufacture of "Fruity Sweets" by the appellants. He deposed the manufacturing process of "Fruity Sweets" sold under the brand name of the Mapro Foods, a brand name not owned by M/s. Vora Products but owned by M/s. Mapro Foods, Mahableshwar. Fruits Sweets valued at Rs. 3,02,598/-lying in the factory, duly accounted in the RG 1, were seized on 29-3-95 on the groun...

Control Touch Electronics Vs. Commr. of C. Ex., Pune-i

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(142)ELT649Tri(Mum.)bai

2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him for failure to deposit the entire duty and penalty demanded from and imposed on the appellant in the order of the Dy. Commissioner.3. The question before the Dy. Commissioner was whether the membrane switch pads manufactured by the appellant were disqualified for the exemption contained in Notification 1/93 for the reason that the condition contained in paragraph 4 of that notification, that the goods should not bear upon them a brand name of another person was violated.The appellant made these switches on the order of various persons, who were to use them as components in the electronic equipments they were to manufacture. The switches therefore bore upon them the brand name used by such manufacturers. The Commissioner (Appeals), in demanding full deposit had said that the Tribunal's decision in the appellant's own case was against him reported in 2000 (120) E.L.T. 369 CCE v.Control Touc...

Ashima Denims Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The above application for modification of the order No.CI/3363-67/WZB/2001 dated 29/10/2001, by which M/s. Ashima Denims was directed to deposit a sum of Rs. 50 lakhs out of the total duty demand of Rs. 1.27 crores and penalty of equal amount within two months, has been filed for the following reasons. i. That duty of Rs. 77,52,053/- which has been confirmed on dyed yarn by inclusion of duty levied on grey yarn, and warping and sizing thereof is prima facie not sustainable since duty, if at all payable, is only payable on the dyeing component and this works out to Rs. 6,50,309/- only. The contention of the applicant is this regard is that, the plea that only the dyeing component attracts duty, which was raised in the appeal, has not been considered while passing the order directing pre-deposit. ii. That adopting of cost plus profit basis for valuing the yarn captively consumed resulting in duty demand of Rs. 49,65,635/- is contrary to the Tribunal's final order No. 16/2001-A dated ...