Mumbai Court December 2002 Judgments

Deputy Commissioner of Income Tax Vs. Reliance Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD209(Mum.)

1. The only common ground raised in all these 13 appeals by the Revenue reads as under : "On the facts and in the circumstances of the case and in law, the learned CIT(A) was not justified in holding that the AO erred in directing the assessee to deduct and pay tax under Section 195 of the IT Act while remitting hire charges to the non-resident owners of the ship." 2. A detailed order has been written by the learned CIT(A) which is available in ITA No. 6165/Bom/1995 file and for all the above appeals, he has followed the above order.3. The assessee-company had entered into series of charter-party agreements with several non-resident ship owners. The details of the ship owners, vessels, date of shipment and the charter charges paid are as under : 4. For the sake of convenience, the charter party agreement with Exmar NV of Belgium for the vessel "Polar Endurance" is taken as illustrative of the issue under consideration. The particular features and factual data relevant to the time char...

Nirmal Metal Fabricators Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(154)ELT90Tri(Mum.)bai

1. An application for transfer of these three appeals before the two member Bench was made earlier on the ground that the issue involved was of valuation of goods. The proceedings show that the issue is of clandestine removal and therefore the matter would remain in the single member Bench.2. Nirmal Metal Fabricators Ltd. manufactured excisable goods. Certain finished articles valued at Rs. 98,150/- were found as not recorded in the statutory registers. A consignment was found to be removed under cover of gate pass where the debit entry was not made in the PLA. The duty involved was Rs. 930/-. The manufacturers had a sister unit namely Nirmal Switchgear Pvt. Ltd. Investigation showed that goods shown to have been manufactured by the sister unit were actually manufactured by M/s. Nirmal Metal Fabricators and therefore the value of clearances of M/s. Nirmal Switchgear Pvt. Ltd. should be added to the value of clearances of M/s. Nirmal Fabricators Pvt. Ltd. to determine their eligibility...

National Transport Co. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(152)ELT373Tri(Mum.)bai

1. After hearing both sides for some time on the applications for waiver of pre-deposit of penalties imposed upon the applicants by the Commissioner of Customs in the impugned order (as per details shown in the annexure to this order), we find it possible to hear and decide the appeals themselves, hence after waiving pre-deposits, we proceed to dispose of the appeals themselves with the consent of both sides.2. By the impugned order, duty demand has been confirmed on M/s. Shree Venkateshwara Plastic Products and Shri P.V.B Chary on the grounds inter alia that watch modules imported by them were undervalued and further for the reason that they were not the actual users engaged in the manufacture of watches and did not possess any valid import licence for import of watch modules.3. The Commissioner has ordered that customs duty to the extent not recovered from the above mentioned two persons should be recovered from National Transport Co., which is a customs house agent, treating it as ...

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)LC634Tri(Mum.)bai

1. All the above appeals involve common issues for determination and are hence heard together and disposed off by this common order.2. The brief facts of the case are that Service Tax was imposed on the services provided by goods transport operator in relation to carriage of goods.3. Rule 2(1)(d)(xvii) of the Service Tax Rules, 1994 was amended so as to provide that service tax would be paid by a person availing of such services w.e.f. 16-11-1997, Show cause notices were issued requiring the appellants to pay service tax for goods transport operator's service provided to them during the period 16-11-1997 to 1-6-1998 since they had neither applied for registration with the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment of tax and proposing penal action under Sections 76, 77 and 79 of the Finance Act, 199...

Mars Plastic and Polymers Pvt. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(156)ELT941Tri(Mum.)bai

1. The order of the Commissioner of Customs, Chennai, against which this appeal has been filed, was passed in pursuance of the order of the Tribunal passed on 9-1-1998. The questions before the bench in the appeal filed by the appellant against the earlier order of the Collector were the valuation of the plastic sheets that the appellant imported and its eligibility to exemption available in entry 32 of the table to notification 53/88. The Tribunal found in favour of the appellant as regards the value and referred the question as to the eligibility of the goods to the exemption to the Commissioner as it involved examination of technical literature and other aspects.2. The relevant entry of the table to the notification provides exemption to plastic materials made out of scrap of plastic methyl falling in heading 39.01 to 39.14 on which customs duty has been paid.The Commissioner had declined to accept the contention on his finding that the goods were not made out of scrap of plastic. ...

Commissioner of C. Ex. Vs. Kasat Paper and Paper Pulp Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(153)ELT131Tri(Mum.)bai

1. Both the appeals are by the Revenue against the same Order-in-Appeal passed by the Commissioner of Customs (Appeals). Accordingly both were taken up for hearing together and are disposed of by this common order.2. The material facts relevant for disposing of this appeal are that the respondents filed a drawback shipping bill for the export of corrugated plant. The goods were declared as new. It may be noted at the outset that if the plant were not new, it would be ineligible for draw back. The examination of the goods confirmed that the machinery was a reconditioned one and not a new one. During adjudication the Additional Commissioner held that the goods in question were liable to confiscation as they did not correspond in material particulars with the entry made in the shipping bill. Consequently the plant was confiscated and a penalty of Rs. 2 lakhs imposed on the first respondent. Redemption fine of Rs. 5,00,000/- was also fixed. A separate penalty of Rs. 2,00,000/- was imposed...

Commissioner of C. Ex. Vs. Razdan Group

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(154)ELT278Tri(Mum.)bai

1. The question for consideration in this appeal is the classification of the goods described as clicking dyes that the respondent manufactured. The assessee classified these goods in heading 8453.00 of the tariff. The department was of the view that they should be correctly classifiable in heading 8208.00. The Assistant Collector found that the classification claimed by the assessee was correct and dropped the notice proposing classification in heading 8208.00. On an appeal filed by the department from this order, the Commissioner (Appeals) declined to interfere. Hence this appeal by the Commissioner.2. Heading 8208 is for knives and cutting blades, for machines or for mechanical appliances. Heading 84.53 is for machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.3. In his order, the Commissioner (Appeals) has found that the Clicking dies were manufactured out ...

Aryan Fine Lab Ltd., Kantibhai S. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appeal by Aryan Fine Fab Ltd. is against the order of the Commissioner demanding duty on goods that if manufactured, ordering confiscation with an option to redeem some other goods that it manufactured, imposing a penalty on it. Appeals by Kantibhai S. Patel, its excise clerk and Prem Kumar its director are against penalties imposed on them under Rule 209A.2. None of the appellants is present despite notice. I have read the memorandum of appeal and also heard the departmental representative.3. The facts briefly are that the departmental officers stopped a van loaded containing carton fabrics manufactured by the assessee on which no duty had been paid. Their subsequent visit to the factory showed the presence of quantities of fabrics in the store room, and in the packing and finishing room of the factory which were not entered in the RG1 register.4. The contention in the appeal of the manufacturer does not question the liability of the duty on the fabrics but questions the confi...

New Standard Engineering Co. Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)LC642Tri(Mum.)bai

1. The appeal is taken up for disposal, after waiving deposit, with the consent of both sides.2. The question for consideration in this appeal is the classification of nine articles that the appellant manufactured. These are stated to be as follows: crank shafts, plain shafts, shafts, gears, bearing gears, pinions, housing, bearing housings and pulleys. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification of these goods determined by the Deputy Commissioner in Heading 84.83 of the Central Excise Tariff.3. The Counsel for the appellant contends that these goods have been specially manufactured for use in as parts of textile machinery, or as parts of, for forging hammer and for that purpose have been given special shape and size. Accordingly, by applying the provisions of Note 2(b) to Section XVI of the Tariff, they have to be classified along with machinery of which they form part. He relies upon the decisions of the Tribunal in Flakt India L...

Hindustan Platinum (P) Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(161)ELT215Tri(Mum.)bai

1. This application seeks waiver of requirement of pre-deposit of duty amount of Rs. 2.6 lakhs. The demand is on the ground that during the repair of spinnerattes, defective spinnerattes get melted and therefore the process involved is not one of repair but manufacture.2. The learned Counsel for appellant submits that the issue had come up before the Bombay High Court in the case of Century Spinning and Manufacturing Company Ltd. [1981 (8) E.L.T. 676 (Bom.)] and High Court had held that merely because worn out spinnerettes were melted for purposes of repair, it cannot be concluded that the said spinnerettes have lost their identity. The learned Jt. C.D.R. submits that this decision which was rendered in the context of Customs Act Provisions, may not be applicable for deciding the issue of manufacture under Central Excise Act.3. The appellant's case is prima facie, covered by the observation of the High Court that mere melting for the purpose of repair cannot lead to the conclusion tha...