Mumbai Court November 2003 Judgments

international Conveyors Ltd. and Vs. Commissioner of Cen. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT259Tri(Mum.)bai

1. The appellants herein were clearing PVC coal conveyor belting on payment of duty under protest under CET sub-heading 3920.12 as 'Flexible strips of plastics', disputing the classification and seeking the same under CET sub-heading 3926.90 from April, 1987 onwards. The dispute on classification came to be finally decided by the Supreme Court in the case of Fenner India v. UOI (Civil Appeal No. 4600/87) and in the case of the present appellants (Civil Appeal No. 4427), holding that conveyor belting fell for classification under CET sub-heading 3926.90. This heading carried lower rate of duty than the duty payable under CET sub-heading 3920.12 under which the appellants had paid duty under protest and therefore, claimed for refund of excess duty of Rs. 9,91,29,859/-paid between 22,4.87 and 31.3.94 by the appellants, stating that the claim was filed on behalf of their customers ( consignees) viz. M/s. South Eastern Coalfield Ltd., Western Coalfield Ltd, Eastern Coalfield Ltd., Mahanand...

indoworth India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(166)ELT98Tri(Mum.)bai

1. The question for consideration in this appeal is how while applying the exemption contained in notification 2/95 to goods cleared by 100% export oriented unit to the domestic tariff area the rate of duty is required to be calculated.2. We are concerned with the clearances made in 2000 and 2001. The notification as it stood at the relevant time, exempted such goods "from so much of the duty of excise leviable thereon under Section 3 of the Central Excise Act as is in excess of the amount calculated at the rate of 50% of the each of the duties of customs, which would be leviable under the Customs Act 1962 (52/1962) or under any of the law for the time being in force, read with any notification for the time being in force in respect of the duty so chargeable on the like goods produced or manufactured outside India if imported into India." In the order impugned in the appeal, the Commissioner has applied the method of calculation given in the circular No. 7/01 dated 6.2.2001. It is the...

Nazir-ur-rahman and Vs. Commissioner of Customs, Airport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applications for waiver of pre-deposit of penalty of Rs. 2 lakhs each imposed upon the applicants herein arise out of the order of the Commissioner of Customs, Airport, Mumbai. The brief facts required to be understood for appreciation of the issue in dispute at this stage are that on 28.3.2002 the applicants herein, who had arrived from Chennai in Mumbai by Jet Airways flight, were intercepted and out of their checked-in baggage carried by them there was a recovery of chatons and cub chains of foreign origin for the importation/acquisition of which neither applicant could produce any documentary proof. Therefore the goods were seized. The seizure was on the ground that the goods were imported illegally and hence were liable to confiscation. Statement of Riaz-Ur-Rahman was recorded in which he stated that he travelled using ticket given by one Ramji in Chennai and he carried three packages given by the said Ramji. Riaz-Ur-Rahman was to deliver the packages to one Rajesh in Mumb...

Peddington Chemical Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(92)ECC138

1. The common question for consideration in these appeals is the classification of the product Alcodegrease manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification determined by the Asst.Commissioner of the product in heading 34.02 as a cleaning preparation.It is the appellant's claim that the goods should be classified as pickling agent under 38.10.2. The appellant is absent and unrepresented. We have read the memorandum of appeal and heard the departmental representative.3. Heading 34.02 reads as follows. "Organic surface-active agent (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap." Heading 38.10 includes pickling preparation for metal surfaces. The remaining part of the heading is not relevant for this appeal.4. We are not able to accept the contention of the appellant that since the produc...

Anand Engineers Pvt. Ltd., Sanjay Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(92)ECC340

1. Anand Engineers Pvt. Ltd, the assessee was engaged in the manufacture of caustic soda evaporation plant which it manufactured and supplied against specific orders. The question for consideration in this appeal is the includibility of the value of the goods cleared by the appellant of the amount paid by its customer Southern Petrochemical Inds. Corpn. towards drawings and documents for evaporation plant supplied by the assessee to it. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner that these charges were includable in the value of the goods demanded the duty consequently payable and imposed penalty on the assessee and its two employees.3. Three orders were placed by the buyer on 8.9.1999 to the assessee.The first one totalling value of Rs. 4,19,90,000/- was for design, manufacturing, testing and supply of 165 tons per day caustic evaporation plant. It is not disputed that the duty has been paid on this value. ...

S. Rajendra and Company and Sanjay Vs. Commissioner of Customs, Acc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. S. Rajendra & Company (appeal 671/97) is a custom house agent and Sanjay Shah (appeal 674/97) was its clerk. The appeals are against penalty of Rs. 20,000 imposed on the custom house agent and Rs. 12000/- on its clerk under Section 12 of the Act.3. Penalty has been imposed on the finding of the Commissioner that the appellant colluded with the importer Karsandas Khimji & Sons and under-declared the value of the label indicator imported by it. The Commissioner finds that in reply of bill of entry Lokhande had blanked out a declaration of the airway bill for customs purpose and other case knowingly submitted an invoice for a lower value suppressing the invoice showing the correct value.4. The counsel for the appellant contends that there is no evidence to show this to be the case. While the departmental representative attempts to rebut he is not able to show any material on record on the basis on which the Commissioner has concluded that Lokhande blanked out the figures of va...

Fisons Plc Vs. Dy. Commissioner of Income Tax,

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)91ITD450(Mum.)

1. This is an appeal filed by the assessee and is directed against the order dated 25th July 1996 passed by the CIT(A) Dehradun, in the matter of assessment under Section 143(3) of the Income Tax Act 1961 for the assessment year 1994-95.2. The main controversy requiring our adjudication in this case is whether or not, on the peculiar facts and circumstances of this case, the CIT(A) was justified in confirming the levy of interest under Section 234B and under Section 234C of the Act, amounting to Rs. 1,24,638 and Rs. 2,52,499.3. This controversy is set out in a rather narrow compass of undisputed material facts. The assessee is a non resident company and, for the relevant previous year, it had returned income under the head capital gains amounting to Rs. 1,55,79,810 and also income from other sources amounting to Rs. 13,82,768, thus returning taxable income aggregating to Rs. 1,69,62,578. It was with regard to this income that the assessee sent a cheque dated 10th March 1994 for Rs. 83...

In Re: Birla Global Finance Ltd.

Court: Mumbai

Reported in: [2005]126CompCas647(Bom); (2004)1CompLJ430(Bom); [2004]50SCL387(Bom)

ORDERD.G. Karnik, J.1. A short question of law that arises for consideration in this petition is :(1) Whether the preference shares can be redeemed otherwise than out of the profits of the company which would otherwise be available for dividends or out of the proceeds of the fresh issue of shares made for the purpose of redemption The relevant facts are stated below :2. The petitioner was incorporated on 26th June, 1986 under the provisions of the Companies Act, 1956 (for short, 'the Act') and the authorised share capital of the petitioner is rupees one hundred and twenty-five crores divided into five crore equity shares of Rs. 10 each and seventy-five lakhs preference shares of Rs. 100 each. As on the date of filing of the petition (i.e. on 10th February, 2003) the subscribed and paid up share capital of the petitioner was Rs. 43,25,04,390 consisting of Rs. 1,57,50,439 equity shares of Rs. 10 each fully paid up and Rs. 27,50,000 fully paid up preference shares of Rs. 100 each.3. The B...

Shri Chandrakant Harilal Varia Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(175)ELT737Tri(Mum.)bai

1. Appellant is a goldsmith. In a follow up measure, consequent to seizure of 150 gold biscuits, his shop and residential premises were searched on 02.10.1992. The search of one residence resulted in seizure of foreign marked gold biscuits, and the other residential premises resulted in seizure of 80 gold sovereign (ginnies) of foreign made along with Indian currency in different denominations totaling Rs. 1,30,000/- and with 2 gold biscuits of foreign markings seized from his business premises. a) In his statement recorded over a period of three days i.e. 02.10.92, 03.10.92 and 05.10.92, when he was allowed to go home and come to the office again, he confessed to have received the 5 gold biscuits with foreign marks from Shri Ismail Ali Sheikh of Khambhalia on 26.09.92 as he was purchasing the same for last five months and selling it in Jamnagar town at a profit, the gold sovereigns were explained to have been purchased from Bombay market for re-sale and the currency was his and his w...

Mahendrabhai H. Patel and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(164)ELT35Tri(Mum.)bai

1. The brief facts of the case are that, on 25.12.90, DRI officers searched the premises of M/s. Kamal Refinery, Ahmedabad in the presence of Shri Ajaybhai S. Parekh and recovered 704 silver pieces out of which 702 pieces were in chorsas form and 2 were in round shape alongwith 2 dies used for embossing the chorsas. They also recovered one chit on which weight was noted. Out of the 702 silver chorsas, 534 bore marking "electro refined silver - 999" on one side. The total weight of the chorsas was found to be 357.146 kgs. with purity of 999 valued at Rs. 22,85,734/-. During the course of panchanama, Shri Ajaybhai Parekh explained that the silver chorsas were prepared out of 10 foreign marked silver bars by melting the same; however, he could not produce any document for licit purchase/sale/import of the silver bars and therefore, the chorsas were seized under the reasonable belief that they had been converted from foreign marked smuggled silver bars and were liable to confiscation unde...