Mumbai Court May 2002 Judgments

Commr. of Customs Vs. D.K. Clearing Agency

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT821Tri(Mum.)bai

1. The appeal by the Commissioner is against the order of the Commissioner of Customs ordering restoration of the licence issued to D.K. Clearing Agency as a Custom House Agent.2. The ground in the department's appeal is against the finding in the Commissioner's order that the custom house agent had done nothing wrong or contravened the provisions of any law is not justified. The appeal therefore asks for matter to be remanded.3. The custom house agent had filed a representation to the Commissioner against the suspension order under Regulation 21(2) of the Regulation of its licence. The Commissioner, as we have noted, has ordered termination of the suspension. The order of suspension of a licence is an interim order; so also the order of the Commissioner revoking such suspension is in the nature of interim order. It cannot determine rights and liabilities which are in issue. The observation that the Commissioner has made with regard to the conduct of the appellant must be considered t...

Minar Enterprises and anr. Vs. Cc (Airport)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(106)LC176Tri(Mum.)bai

2. We have heard the counsel for K.C. Kapoor & Sons. Minar Enterprises is absent and unrepresented despite notice. We have read its appeal memorandum and heard the departmental representative.3. The common notice issued to these two appellants, Aswin Traders and three others noted that Aswin Traders imported various goods which were cleared duty free under notification 203/92. The imports were made in pursuance of advance licences which were issued to each of these two and two other persons, consequent to their having made export of goods.The notice alleged that modvat credit had been availed of in the manufacture of exported goods, thus contravening one of the conditions of the notification 203/92, proceeded to demand duty under Section 28 of the Act and proposed penalty. In the order' impugned in the appeal the Commissioner has held that duty is liable to be paid by two appellants before us and various other licensees, who are not before us, but held that no duty is payable by A...

Transpek Industry Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(146)ELT423Tri(Mum.)bai

1. The above appeal arises out of the order of the Commissioner of Central Excise who has confirmed duty demand of Rs. 29,90,719.60 on various excisable goods falling under Chapters 28, 29 and 30 of the Schedule to the CETA, 1985 manufactured and cleared by the appellants during the period October, 1989 to January, 1995 and imposed penalty of Rs. One lakh upon the appellants.2. The issue relates to includibility of expenses incurred by the Consignment Agents/Depots/Branches in the assessable value of the excisable goods manufactured by the appellants in a situation where the ex-factory sale price in respect of such goods is available at the factory gate in the course of wholesale trade.3. We have heard both sides. We find that the Commissioner has discussed 3 fold sale patterns viz. (1) contract sale, (2) ex-factory sale to individual buyers and (3) clearances to consignment agents and held that sales were through consignment agents and therefore, the normal price can be considered at...

H.E. Nasser Abdulla HussaIn Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)84ITD43(Mum.)

1. These four appeals by the assessee rotate around the identical issues. For the sake of convenience, these are consolidated and disposed of by a common order.2. The first ground, common to all the appeals, pertains to the disallowance of appellant's claim of depreciation on horses. This ground was not pressed. As such, we dismiss the same as not pressed.3. The next common ground, relevant for the asst. yrs. 1990-91, 1991-92 and 1993-94, relates to the sustenance of disallowance of appellant's claim to carry forward losses under the head "Racing activity" as per the provisions of Section 74A of the IT Act, 1961 (hereafter called the Act).4. We have heard the rival submissions in the light of material placed before us and precedents relied upon. The assessee was carrying the activity of breeding of race horses and also racing them in horse races. The loss from breeding activity was returned under the head "Profits and gains of business" and the loss from racing activity was reflected ...

Ajitsingh Raisingh Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The assessee is in appeal arising out of the order of CIT(A) XL, Mumbai, and raised several grounds, however, before us mainly Ground No. 1 was argued, which is reproduced below : "Under the facts and the circumstances of the case, the learned CIT(A) was not justified in upholding the addition made by the AO by rejecting the books of accounts of the appellant and estimating the income of the appellant under Section 44AE of the Act at Rs. 1,41,000." 2. The appellant is an individual engaged in the business of running trucks on hire. The main grievance of the assessee was in respect of rejection of the books of account and estimation of income by invoking the provisions of Section 44AE of IT Act. The facts in brief were that the appellant was asked to produce the books of account and for that number of opportunities were granted by the AO. However, the assessee has failed to do so. The AO was in possession of an account of M/s City Automobiles and found a difference in the figures sh...

H.E. Nasser Abdulla HussaIn Vs. Dy. Cit

Court: Mumbai

Reported in: (2002)77TTJ(Mumbai)878

ORDERM.K. Chaturvedi, Vice President These four appeals by the assessee rotate around the identical issues. For the sake of convenience, these are consolidated and disposed of by a common order.2. The first ground, common to all the appeals, pertains to the disallowance of appellant's claim of depreciation on horses. This ground was not pressed. As such, we dismiss the same as not pressed.3. The next common ground, relevant for the assessment years 1990-91, 1991-92 and 1993-94, relates to the sustenance of disallowance of appellant's claim to carry forward losses under the head 'Racing activity' as per the provisions of section 74A of the Income Tax Act, 1961 (hereafter referred to as the Act).4. We have heard the rival submissions in the light of material placed before us and precedents relied upon. The assessee was carrying the activity of breeding of race horses and also racing them in horse races. The loss from breeding activity was returned under the head 'Profits and gains of bus...

Ajitsingh Raisingh Vs. Ito

Court: Mumbai

Reported in: (2002)76TTJ(Mumbai)969

ORDERMukul Shrawat, J.M.The assessee is in appeal arising out of the order of Commissioner (Appeals) XL, Mumbai, and raised several grounds, however, before us mainly Ground No. 1 was argued, which is reproduced below :'Under the facts and the circumstances of the case, the learned Commissioner (Appeals) was not justified in upholding the addition made by the assessing officer by rejecting the books of accounts of the appellant and estimating the income of the appellant under section 44AE of the Act at Rs, 1,41,000.'2. The appellant is an individual engaged in the business of running trucks on hire. The main grievance of the assessee was in respect of rejection of the books of account and estimation of income by invoking the provisions of section 44AE of Income Tax Act. The facts in brief were that the appellant was asked to produce the books of account and for that number of opportunities were granted by the assessing officer. However, the assessee has failed to do so. The assessing o...

Globe Active Technologies Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(104)LC443Tri(Mum.)bai

1. In the order impugned in this appeal, the Commissioner has held that the goods that the appellant imported constituted complete air conditioner for a bus and accordingly classifiable under Chapter 84.14 of the Tariff, and none of the elements entitled to the exemption contained in notification 46/94 and 1/94; the goods were liable to confiscation under Clause (d) and (m) of Section 111 and the importer liable to penalty.2. The appellant had filed a bill of entry to clear the goods in question. It declared these goods to be evaporator condenser assembly, compressor, diesel engine and refrigeration unit. Exemption under notification 61/94 was claimed for diesel engine and 46/94 in respect of the other goods. The department also found the presence of the other goods not declared. The Commissioner's order is based on the view that all these items together have an essential character of an air conditioner.3. The contention of the counsel for the appellant is that good such as electrical...

Awdhoot Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(146)ELT650Tri(Mum.)bai

2. In the order impugned in this appeal, the Commissioner has demanded duty on the French polish/ sealing wax and varnish that the applicant manufactured and cleared in 1994-95 and 1995-96 without payment of duty and also imposed penalty on it.3. We are not able to accept the contention of the applicant that neither of these products is excisable for the reason that it does not find place in the tariff. French polish being a polish for furniture is clearly classifiable under Heading 34.05 of the Tariff. It was stated that sealing wax is composed primarily of shellac to which are added varnish/ rosin. The product therefore appears to merit classification under Chapter 39. We therefore do not find any merit in this contention.4. Nor are we able to find merit in the contention that the classification of the product should first have been done. In a situation of this kind where the assessee cleared the goods without payment of duty and without filing the required document, the question, o...

Asian Cables and Ind. Ltd. and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(104)LC736Tri(Mum.)bai

1. The appeal is against the order of the Commissioner (Appeals) demanding duty on the waste of plastic (waste or scrap of plastic) described as spews generated in the factory of Asian Cables and Industries Ltd. in the course of manufacture of PVC electric cables in terms of Sub-rule (5) of Rule 57F, imposing a penalty on this appellant for its failure to pay duty, and imposing penalties under Rule 209A on R.D. Matkar, Prem Kumar and A.V. Ajgaonkar, its employees.2. The contention of the manufacturer was, and continues to be, that the provisions of Sub-rule (3) of Rule 57F, permitting removal of inputs as such or after being partially processed, for repair, reconditioning etc. and return to the factory for being used as inputs by it (in the manufacture of the final product) would be available. The counsel for the appellant draws our attention to the decision of the larger bench of the Tribunal in Wyeth Laboratories Ltd. and Ors. v.CCE, Bombay and Ors. 2000 (39) RLT 745 : 2000 (92) ECR...