Mumbai Court May 2003 Judgments

Lyka Labs Ltd. Vs. Commissioner of Cen. Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(148)ELT284Tri(Mum.)bai

1. The application for waiver of pre-deposit of duty of Rs. 44,29,652/- and penalty of Rs. 3,85,000/- arises out of the order of the Commissioner (Appeals) who has dismissed the appeal filed before him by the applicants against the demand confirmation by the Asstt.Commissioner, on the ground that they did not comply with the requirement of pre-deposit of the entire duty amount as directed by him in his stay order dated 8.11.2001. The issue relates to classification of product "Cetraben cream" manufactured by the applicants herein.According to the applicants, the product is a medicament falling under CET sub-heading 3003.10 while the authorities below have upheld the classification under CET sub-heading 3304.00 as a cosmetic.2. We find that the adjudicating authority considered the notes to Chapter 30.03 and came to the conclusion that the item in question is not a medicament as claimed but it was a preparation for dry skin and in the nature of cosmetic classifiable under Chapter 33. W...

Goenka Veneers Pvt. Ltd. Vs. Commr. of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(157)ELT192Tri(Mum.)bai

1. The brief facts of the case are that on 16-12-1995, the Preventive Officers of Central Excise, Nagpur visited the factory premises of the appellants herein who commenced manufacture of different varieties of plywood and flush doors in March, 1995 and found stock of excisable goods in excess of the recorded balance in statutory records. The excess stock being found to be offending goods and liable to confiscation, they were seized. The statement of the General Manager of the appellants' company was recorded on the same date, wherein he admitted the guilt and requested for lenient view on the ground that appellant was a new unit, which was not fully conversant with the Central Excise law. The statement of the Director of the appellant's company was recorded on 3-1-96 in which he stated that the goods seized were semi-finished goods and had not reached the stage of entry in the RG-1 register. Regarding clandestine removal of 41 pieces of plywood on 21-7-95, he stated that they did not...

Shri S.H. Kasat, Shri M.M. Kasat, Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. All the stay petition are being taken up together as they are directed against the same impugned order passed by the Commissioner vide which the duty was confirmed against the manufacturing unit M/s.Kasat Chemical P. Ltd. and penalty on the present appellants who are directors of the said manufacturing unit, were imposed under Provision of Rules 173 Q.2. Shri M.P. Bakshi, learned advocate appearing for the appellants submits that the stay petition in M/s. Kasat Chemical P. Ltd. was heard by the Bench earlier and vide its order No. 63/312 and 313 dated 03.12.2002 the appellants was directed to deposit Rs. 25 Lacs by 15^th January, 2003. The learned advocate submits that though the prima-facie the said order only gives the particular of two appellants one of the manufacturing unit and other of one of the director but in the body of the order the penalty amount of Rs. 38 Lacs, which is cumulative penalty on all the directors including the appellants listed today, was taken into consid...