Mumbai Court February 2002 Judgments
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Supreme Inds. Ltd. Vs. Commissioner of Cen. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(82)ECC119
1. The applicants manufacture plastic crates. These crates were partly cleared on payment of duty and partly without payment of duty in terms of Sr. No. 21 of the Notfn. No. 15/94-CE where such duty free clearance was permissible if modvat credit facility had not been availed on the inputs used for the manufacture of crates. In the declaration filed by them on 26.10.95, this situation was made clear by the assessee. Notice dated 11.10.96 was issued by the Asstt. Commissioner to show cause why the benefit of notification not be denied to them. Before issue of this notice, another notice was issued by the Supdt. on 4.9.96 presuming that the benefit of notification was not available and demanding the differential duty for the perioa March 1996 to June 1996 amounting to Rs. 1,21,92,992.2. Both the notices were disposed of by the Asstt. Commissioner in the same order. On citation of the Board's Circular No. 38/88 dated 8.8.88 (F.No. 261/76/11/87-CX. 8) which permitted such simultaneous ava...
Sans Craintes and Agricultural Farm Vs. Commr. of Cus. (Acc), Mumbai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(143)ELT541Tri(Mum.)bai
1. The appellant imported in terms of a licence issued to it in- ter alia a stallion. Among the condition contained in the import licence subject to which the import was permitted was one which read as follows : "5. Import is prohibited from U.S.A., France, Federal Republic of Germany, Japan, Italy, Austria, Denmark, Norway, Brazil, Yugoslavia, Czechoslovakia and Sweden or from any other country whose equines stocks meant for import into India originated from or been reared in or visited any of the specified countries during the immediate past twelve months prior to importation, except colts and stallions upto seven years and fillies upto five years of age which have never been mated and have not been contact with the breeding stock provided that: (a) In addition to the Health requirements specified under the Act the young equines are accompanied by an international Veterinary Health Certificate from an authorised veterinary that the animals have not been in contact with breeding stoc...
Commissioner of C. Ex., Mumbai-ii Vs. Premco Global Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(144)ELT198Tri(Mum.)bai
1. The notice issued to the respondent proposed to deny the benefit of exemption contained in Notification 109/86 to the crocheted fabric that it manufactured, on the ground that it was subjected to a process of tension regulation and hence by virtue of the proviso to it, disqualified from the exemption. The Asstt. Commissioner confirmed the proposal in the notice. The assessee appealed this order and in the appeal relied upon a certificate issued by the Silk and Art Silk Mills Research Association (SASMIRA) to the effect of the machine in question is not to crocheted fabric but to the yarn before the fabric was crocheted. Accepting the correctness of this certificate, the Commissioner held the benefit of exemption available. The appeal by the Commissioner questions the acceptability of this document by the Commissioner without referring to the Asstt. Commissioner. Counsel for the respondent contends that the validity of this certificate or correctness has not been questioned.2. The r...
Commissioner of Customs Vs. Mattel Toys (i) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)LC117Tri(Mum.)bai
1. Mattel Toys (I) Ltd., the respondent to this appeal, imported two consignments of goods for clearance to Mumbai. The bill of entry which was filed for clearance and the accompanying invoices prescribed the goods as follows :- 2. The department, after examination of the goods, was of the view that what was imported was complete toys in SKD condition. On its view that toys were consumer goods and import of consumer goods in SKD condition has also required a special import licence. Notice was issued to the importer proposing confiscation of the goods in the absence of such a licence and penalty on it.3. While adjudicating on the notice, the Commissioner accepted the contention of the importer that the components contained in the imported consignment by themselves were insufficient to make complete toys, and that key, noise strip and sticker sheets for graphics would be required to form a complete toy. The toys were also required to be packaged. He also noted the submission made before...
Sunil Silk Mills Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2003)(151)ELT346Tri(Mum.)bai
1. These appeals are against the order of the Commissioner (Appeals) dismissing the appeals filed before him on the ground of limitation.2. After reading the papers and hearing the departmental representative, the applicant being absent and unrepresented despite notice, we have decided to take up the appeals themselves for disposal, after waiving deposit.3. In his orders, the Commissioner (Appeals) notes that nobody appeared for the hearing which was fixed on 28th August, 2001. The contention of the appellant is that the notice of hearing was not deceived by it. The appeals are silent as to why no one attended the three earlier hearings which, the Commissioner says, were fixed. On this ground alone, we might not have interfered. However, we note that the order in each case is stated to have been passed on 20th August, 2001. If that is so, the hearing that was fixed for 28th August, 2001 would be meaningless since the Commissioner had already passed the order.4. In the light of this co...
Tonira Pharma Ltd. Vs. Commissioner of Customs, Nhava
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(144)ELT194Tri(Mum.)bai
2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him on limitation. In his order, the Commissioner finds that the appellant did not file an application for condonation of the delay in filing the appeal of about two months in excess of the prescribed period of three months. Since that is the case, the Commissioner should have given an opportunity to the appellant to show cause why the application is not filed on the grounds of limitation. In point of fact the Commissioner records in his order the fact of the hearing by him of the representative of the appellant on merits, but does not record that they were informed that the appeal was delayed.3. Counsel for the appellant draws our attention to a letter dated 6-9-2001 addressed to the Commissioner (Appeals) in which there is a sentence "We also tried to file appeal but the same was not accepted since there is no appealable order." He says that the staff concerned in receiving the appeals in t...
Commissioner of Customs, Mumbai Vs. Ex-thos Electronics Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)LC252Tri(Mum.)bai
1. The question for consideration in this appeal is the eligibility to importation by Ex-Thos Electric Pvt. Ltd., the respondent to this appeal of video games in terms of special import licence that it produced. The goods were eligible for import under this licence under appendix XXXV of handbook of procedures which form part of the policy for the relevant year. Entry 15 of this appendix specifies "electronic games and toys" under customs Heading 9503,20 and 9504.10. Sub-heading 9504,10 of the Tariff reads "Video games of a kind used in the television receiver." The department found on examination the games in question to be self contained with their own screen, find that these were not games of a kind used with a television receiver and concluded that the goods were under cover by the entry. The importer waived issue of written notice. After hearing him, the Dy. Commissioner passed orders holding the licence not to cover the goods, ordered its confiscation with an option to redeem on...
Commissioner of C. Ex., Ahmedabad Vs. Yotana Wood Fab P. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(144)ELT195Tri(Mum.)bai
1. The question for consideration in this appeal is the includibility in the assessable value of the machinery that the respondent manufactures of the notional interest on the advance price of machinery that it took from its buyers. In the order impugned in the appeal, the Commissioner (Appeals) has held such notional interest not to be includible in the assessable value, on his finding that it has not been shown that, as a result of the advances, there was a depression in the price of the goods.2. The order of the Commissioner (Appeals) does not indicate the basis for his conclusion or the evidence that he has relied upon. The appeal emphasises that the assessee failed to reply to the show cause notice or appeared before the Assistant Collector for hearing.3. The Assistant Collector adjudicated upon 11 notices on the same allegations. The only ground in the show cause notice is that if these advances had not been taken, the buyer would have been required to resort to commercial borro...
Commissioner of C. Ex., Surat-i Vs. Silver Dyg. and Ptg. Mills P. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)(144)ELT199Tri(Mum.)bai
1. In those two applications for reference the question involved is whether the penal provisions relating to confiscation of goods and imposition of penalty are applicable to man-made fabrics in the absence of any specific penal provisions in Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. I refer the following question for the opinion of the Hon'ble Gujarat High Court as in several cases. I have referred similar type of question for the opinion on the basis of the judgment of the same High Court :- "Whether the man-made fabrics which are excisable goods on which. Additional Duty of Excise is payable in terms of Section 3(2) of Additional Duties of Excise (Goods of Special Importance) Act, 1957, shall also attract penal provisions of confiscation and penalty as is the case with all other excisable goods finding mention in the schedule to the Central Excise Tariff Act, 1985." 2. I therefore direct the registry to send the question to the Hon'ble...
Commissioner of C. Ex. and Cus., Pune Vs. Elemec Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-22-2002
Reported in: (2002)LC125Tri(Mum.)bai
1. The question for consideration in this appeal is the classification of the connecting rod and the crank-case manufactured by the respondent. In the classification list that it filed, in respect of these goods, it classified both of them under Heading 84.83 of the Tariff. Following issue of notice, the Asstt. Collector classified both these under Heading 84.09. On appeal from this order, the Commissioner (Appeals) accepted the classification that the assessee claimed. Hence this appeal.2. The departmental representative explains that the crankshaft is in the nature of transmission shaft used to convert the linear motion imparted to the connecting rod by the movement of the cylinder in the engine rod to rotary motion. The connecting rod itself is used, as its name suggest, to connect the piston to the crankshaft. It is therefore separate from and independent of the crankshaft. Heading 84.83 is specifically for transmission shafts and cranks and other goods mentioned therein and will ...
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