Mumbai Court August 2003 Judgments

Narmada Chemature Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(176)ELT473Tri(Mum.)bai

1. The appellants M/s. Narmada Chemature Petrochemical Ltd. were served with a show cause notice dated 27/9/95 proposing dis-allowing of modvat credit on certain items of capital goods, amounting to Rs. 11,28,826.90. Imposition of penalty was also proposed. In all there were 23 items listed in the show cause notice, on which credit was proposed to be dis-allowed. However, the Commissioner who adjudicated the case allowed the credit in respect of some of the items while the credit was dis-allowed on the rest of the items. Feeling aggrieved by the said order, the appellants have filed the instant appeal. At the time of hearing, a synopsis was filed in which they have enclosed a table indicating therein description of the capital goods, their functions and also the duty credit amount against each, item.2. In respect of an item described as "Auto Ranging Conductivity Meter" it was conceded during the hearing that, though the credit is admissible on merit, the objection of the department w...

British Printing Press Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(178)ELT175Tri(Mum.)bai

1. British Printing Press filed a bill of entry on 11.4.2002 at the Inland Container Depot, Nasik for clearance of a second hand printing machine imported by it. Printing machinery consisted of the following. Items Quantity Declared valueHeidelberg TOK 10 Rs. 2.27 lakhs approxprinting press 2. In support of the claim for clearance of the goods, the importer produced an invoice dated 18.10.2001 issued by Business Finance Corporation, Reading, UK addressed to British Printing Press, Nasik Road, M.S. India c/o M.A. Alam 11a, Linwood Road, Handsworth, Birmingham, UK and a certificate issued by Anwari & Wood, Birmingham claiming to be Chartered Engineers. The chartered engineer's certificate indicated the machines to be less than ten years old also giving the value for each of the machines.3. Inspection of the machine by the officers of the department led them to conclude that number plates of the machine showing the serial number, year of manufacture had been substituted by original. ...

Commissioner of Central Excise Vs. D.P. Wire Products

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(89)ECC719

1. In this case Commissioner of Central Excise is the appellants. The appeal is directed against the order of the Commissioner (Appeals) of Central Excise, Mumbai-II. The respondents M/s. D.P. Wire Products have filed a cross objection.2. The respondents viz. M/s. D.P. Wire Products are manufactures of "Wire ropes." Show Cause Notice dtd. 27/07/2001 was served on them demanding duty of Rs. 6,31,356/- in respect of wire ropes which have been allegedly removed from their factory in a clandestine manner by resorting to suppression of production. The notice also proposes imposition of penalty etc. The notice was adjudicated by the Additional Commissioner, who confirmed the demand to the extent of Rs. 6,18,719/- + Additional amount of Rs. 8,473/-. In addition, penalties under Section 11AC and Rule 1732Q etc., were imposed.3. In the other-in-appeal after going through the evidence on record, it has been held by the Commissioner (Appeals) that out of the total demand of Rs. 6,18,719/- deserv...

Saheli Synthetics Pvt. Ltd. Vs. Commissioner of Cen. Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for waiver of pre-deposit of duty of Rs. 9,28,04.742/- and penalty of Rs. 9,28,14,742/- arises out the order of the Commissioner of Central Excise, Surat. The applicants herein are engaged in the manufacture of man made processed fabrics. They are 100% EOU. The case of the department as reflected in the show cause notice and in the impugned order is that the applicants are required to pay duty equal to 50% of the aggregate of Customs duty leviable at the rate of 30% basic duty or Rs. 225/- per kg + 16% additional duty of Customs (CVD) + 0.05% Cess + 4% SAD upto 15/10/2000. The rate of duty was changed by the Notification No. 130/2000 Cus dated 16.10.2000 and effective rate was prescribed as Rs. 23/- per Sq.meter or 30% Adv.which ever is higher as Basic duty of Customs + 16% Additional duty of Customs + 0.59% Cess + 4% SAD for DTA sales. The above rates were prescribed under Notification No. 2/95-CE dated 4/1/95. The plea of the applicants that they wee entitled to t...

Maharashtra Metal Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(165)ELT455Tri(Mum.)bai

1. The appellant was engaged in the corrugation of plan galvanised mild steel sheets which it purchased from their manufacturers. Notice issued to it proposed to demand duty on these corrugated sheets on the ground that corrugation of the plain sheets was manufactured. In response to the notice, the appellant while contending that the process does not amount to manufacture, also claimed the benefit of the exemption contained in notification 16/97 which grants exemption to small scale manufacturers from duty on the goods manufactured by them based upon the value of clearances. In the order impugned in the appeal, the Commissioner, while holding that the process of corrugation amounts to manufacturer, has declined to extend the exemption contained in notification 16/97 on the ground that the corrugated sheets bore upon them brand name of the manufacturer of the plain sheets and therefore the mischief of paragraph 4 of the notification was attracted. He has also imposed a penalty of Rs 6...

Tarapur Coating and Adhesives Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants, M/s. Tarapur Coating & Adhesives Ltd. are seeking quashing of order in appeal No. 408/2002 (NCH) dtd.01/08/2002 passed by the Commissioner of Customs (Appeals), Mumbai, whereby their appeal against the Order-in-Original F.No. S/26-R-38/96 II A dtd.21/08/2000 passed by the Deputy Commissioner (Customs) was rejected. In the order dtd.21/08/2000 Deputy Commissioner has confirmed the demand seeking recovery of Rs. 4,00,788/-, which was allegedly refunded to them erroneously. The refund of Rs. 4,00,788/- was initially sanctioned by the Deputy Commissioner vide Order No. S/26-R-38/96-II A dtd.02/07/1996 consequent to the order of the Hon'ble High Court. In the said order dtd.02/07/1996, it is stated that "In view of the order of Hon'ble High Court and since no stay has been granted by the Hon'ble Supreme Court against the same I sanction amount of Rs. 4,00,788/- to M/s. Tarapur Coating & Adhesives Pvt. Ltd. subject to execution of Bank Guarantee to the extent of 5...

Birla Copper Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(157)ELT313Tri(Mum.)bai

1. The application is for waiver of deposit of duty of Rs. 45.98 crores remaining unpaid out of the total demand of Rs. 109.37 crores and penalty equal to the duty.2. The applicant is engaged in the refining of copper. The starting part of the production is copper concentrate which is converted into the various forms of copper, ultimately cathodes (purity of 99.99%) or continuous cast rods made from cathodes. The copper concentrate contains process of gold, silver and other metals. These metals are contained in the anode slime which settles in the electrolytic tank after the cathode comes into existence. After selenium is extracted from slime, it is dried and melted in a furnace during which impurities are removed. The resulting material is poured into a mould and is known as "Dore anode" and consists of a mixture of gold silver and traces of palladium. From this substance, first silver and gold and final palladium are isolated by means of chemical process. The gold which emerges in t...

Commissioner of Central Excise Vs. Gayatri Controls

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is an appeal by the Commissioner of Central Excise against the order-in-appeal passed by the Commissioner of Central Excise (Appeals).Gayatri Controls, Kurla, Mumbai (Respondents) are manufacturers of electrical control panels and other control equipments. It was alleged that they had availed modvat credit incorrectly on the strength of invalid documents that is on "Subsidiary certificate issued by the Superintendent of Central Excise after 1st April 1994." The ineligible amount if Rs. 5826/-. The Assistant Commissioner has objected that subsidiary certificate dated 6.4.94 is invalid document. Denial of credit was challenged by the respondents by filling an appeal to the Commissioner of Central Excise, Mumbai, who decided the appeal in favour of the respondents. "It has been held by A.C. that by virtue of Notification No. 16/94 (NT) dated 30/03/94 certain documents have been specified as duty paying documents under Rule 57G for availing Modvat Credit. The subsidiary certificat...

Opal Fabrics Vs. Commissioner of Cen. Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for waiver of pre-deposit of duty of Rs. 49,91,915/- and penalty of equal amount arises out of the Commissioner of Central Excise & Customs, Surat. In addition, there is a penalty of Rs. 5000/- under Rule 173Q of the Central Excise Rules, 1944.2. The brief facts necessary for appreciating the dispute are that the applicants herein are engaged in the manufacture of Polyester grey fabrics. They are 100% EOU holding licence for the private bonded warehouse under Section 58 of the Customs Act. They had cleared polyester grey fabrics under six invoices/AR.3As to M/s. Sapana Syntex(P)Ltd. A.P. during the month of June, 2000. Since re-warehousing certificate in respect of these from the removal of the goods, enquiry was conducted and it was found that the goods were not accounted for in the statutory records. It was also found that CT3 certificates were not issued by the Central Excise Authorities at Hyderabad (under whose jurisdiction M/s. Sapana Syntex(P)Ltd. fell) a...

The Bombay Burmah Trading Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(165)ELT471Tri(Mum.)bai

1. The appellant was engaged in the manufacture of industrial laminates. Its entire production was removed on payment of duty from its factory to its depots from where they were sent to buyers. The appellant had filed price list either in proforma I in respect of goods cleared to its dealers or in proforma part II at higher value where goods has been supplied to industrial consumers. Duty was thus paid in accordance with this when the goods were removed either in proforma part I or part II.2. It is stated that removals in proforma part II were not based upon actually contract, but upon estimates made by the appellant of quantity that would be required by the same customer during a particular period of time. It would sometime transpire that this quantity required by part II buyers was greater than the quantity that had been cleared on which duty has been paid in part II value from the factory. In mat situation, the appellant cleared some of the goods at a lower rate in terms of part I ...