Mumbai Court December 2004 Judgments

Bhikusa Papers Pvt. Ltd. and B.V. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Aggrieved by Order in Original No 26/CEX 2004 dated 26.7.2004 passed by the Commissioner Central Excise & Customs, Nashik, these appeals are filed along with stay application to dispense with pre-deposit balance duty amount & penalty.2. The issue involved is about excisibility of the goods manufactured on job work basis.3. M/s Bhikusa Papers Pvt. Ltd, Nasik, is engaged in the manufacture of wrapping and packaging paper falling under chapter heading 48 of the Central Excise Tariff Act, 1985. They are also manufacturing such paper on job work basis as per notification No 83/94 dated 11.4.94 as amended.4. Show Cause Notice dated 27.03.2003 was issued as to why Central Excise duty amounting Rs. 5057446/- should not be demanded and recovered under erstwhile Rule 9(2) of the Central Excise Rules, 1944 r/w Proviso to Section II A of the Central Excise Act, 1944 in respect of goods cleared during the period 1997-98 to 2000-2001 upto 16.2.2001 with one payment of duty by willful sup...

Universal Ferro and Allied Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(98)ECC779

1. These stay applications are directed against the order-in-original passed by the Commissioner of Central Excise & Customs, Nagpur, whereunder the demand of Central Excise duty of Rs. 11,56,08,497/- has been confirmed along with demand of interest at the appropriate rate and a penalty of Rs. 50 lakhs has been imposed. Besides, the redemption fine of Rs. 50 lakhs was imposed on the goods, which were held liable for confiscation, but were not available for confiscation.2. The stay application is being heard afresh in terms of the directions of the Hon'ble High Court passed on the writ petition filed by the applicant against the earlier stay order directing the appellants to deposit a part amount.3. The issue relates to the determination of applicable rate of excise duty in respect of goods cleared by a 100% EOU to DTA against valid permission for sale to DTA. It is pleaded that the DTA clearance is covered by the permission granted for DTA sale.5. We note that the above mentioned ...

indo Gulf Corporation Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT77Tri(Mum.)bai

1.1 The appellants are engaged in the manufacture of copper and copper products in their smelter plant located at Dahej in the State of Gujarat They had entered into on 12.11.1994, the following agreements with M/s. Outokumpu Engineering Contractors, Finland, (hereinafter referred to as Outokumpu) for setting up of that copper smelter planet at Dahej.2. Delivery of Proprietary Equipments dated US$ 2,10,25,000 12.11.19943. Basic Engineering, Training and Technical Services Agreement dated 12.11.1994 a) Basic Engineering US$ 48,34,000 b) Training US$ 4,85,000 c) Supervision and Procurement Services As specified in d) Additional Work, Additional Training Agreement 2.1 The appellants imported various capital goods from Outokumpu. The list of such capital goods imported by the appellants from Outokumpu is ("Vol.1 Page 66") Annexure A to this order.2.2 In addition to import of capital goods from Outokumpu, the appellants had imported various capital goods from others i.e. other than Outokum...

Silverchem Industries (Bombay), Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(98)ECC801

1. Vide his impugned orders, the Commissioner of Central Excise has confirmed demand of duty of Rs. 55,95,794 (Rupees fifty five lakhs ninety five thousand seven hundred and ninety four only) against M/s.Silverchem Industries (Bombay) Pvt. Ltd. alongwith imposition of personal penalty of identical amount under the provisions of Section 11AC of Central Excise Act, 1944, read with Rule 173Q of erstwhile Rule of Central Excise Rules, 1944. In addition, personal penalty of Rs. 15 lakhs (Rupees fifteen lakhs) has been imposed upon the second appellants M/s. Pilot Cooking Gas Ltd., and of Rs. 15 lakhs (Rupees fifteen lakhs) on Shri Samir Ahmed Shaikh, Director of M/s. Silverchem Industries Bombay) Pvt. Ltd., under the provisions of Rule 209A of Central Excise Rules, 1944.2. As per the facts on records, M/s. Silverchem Industries (Bombay) Pvt. Ltd., are engaged in the manufacture of Liquefied Petroleum Gas (LPG), hereinafter, referred to as LPG. The said LPG was being cleared by them on paym...

Ratnamani Metals and Tubles, Shri Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the manufacture of M.S. Pipes, falling under Chapter 7305.90 of the Schedule to Central Excise Tariff Act, 1985. They entered into a contract with M/s. Gujarat Water Supply and Sewerage Board for manufacture and supply of submerged welded SAW mild steel pipes having BE welded ends, confirming to ISI specifications with either outside gunniting or inside epoxy paints coating. They received seven purchase orders from the Board. In respect of the first two orders they manufactured bare M.S. Pipes, which were further subjected to coating within their factory premises and then cleared on payment of Central Excise duty on the value inclusive of coating charges. The dispute in the present appeal relates to the remaining five orders, wherein the appellants cleared bare M.S. Pipes to their job workers on payment of duty on the value of bare pipes. The said pipes were further subjected to coating at the hands of the job workers and, thereafter, the coated pies w...

Gujarat Chemical Port Terminal Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(99)ECC672

1. The applicants M/s. GCPTCL set up a port and a terminal to cany on the business of storage of chemicals, resins raw or semi-finished or finished bulk liquid, organic and inorganic chemicals and gaseous substances in addition to other services. M/s. GCPTCL is a minor port at Dahej set up under BOOT Policy of Government of Gujarat and renders on shore and offshore Port facilities.2. The applicants do not deny that they provided storage services at the material time. Their contention is that such service was rendered as a part of services provided by a Minor Port. The services rendered by a Minor Port were not brought into the Service Tax net till 1.7.2003 and therefore they are not required to pay service tax on the service provided by them. The period of dispute is 16/8/2002 to 30/6/2003. The applicants also rely on Ministry of Finance letter 3.10.2001 which clarified that services in relation to storage and loading/unloading of cargo arc appropriately covered in the category of Por...

Commissioner of Customs Vs. the Board of Trustees of the Port of

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(99)ECC394

1. The respondents imported Cobalt Metal Granules. Filed a Bill of Entry No. 3524 dated 09.02.96 for clearance of the said goods on second check basis. On examination of the cargo, total weight of 441 kgs was found short and a survey was held in presence of Shed Superintendent and Bill of Entry was forwarded in terms of Standing Order No. 7191 dtd. 29.02.96 to the Custom House for further action. The original authority concluded that MbPT being the legal custodian of the goods were liable to pay duty on the goods 'pilfered' after unloading thereof accordingly a demand of an amount of Rs. 4,86,227/- from the appellants was made.2. In appeal, the Commissioner (Appeals) considered vzrious submissions made on behalf of MbPT and after examining the material on record, observed that the two drums which were found in tack with the seal one of them contained only 142 kg, which was less than 166/168 kg found in each of the other four drums of which the seal were found to be broken or missing. ...

India Forge and Drop Stampings Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(183)ELT453Tri(Mum.)bai

1. As per facts on records, the appellant is engaged in the manufacture of forging and motor vehicles parts falling under chapter heading No.72 and 87 respectively, to the schedule to the Central Excise Tariff Act, 1985.2. On 04/03/98, a truck emerging from the appellant's factory was intercepted by the Central Excise Officers and on examination of the goods loaded in the said truck, was found to contain 1.500 M.T of scrap in excess of the scrap reflected in the duty paying documents. Further investigations were conducted and the statements of Shri A.K. Mitra, Director of the company was recorded. The goods were seized and subsequently released on furnishing of bond and cash security. During the post seizure investigation statements of other persons were recorded and the various records maintained by the appellants in the ordinary course of their business were put to scrutiny.3. On the basis of the result of the above investigation, show cause notice dated 01/09/98 was issued to the a...

Astra Diamonds Tools Pvt. Ltd. and Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT49Tri(Mum.)bai

1. Vide his impugned order, the Collector of Customs, Bombay, has enhanced the value of Natural Graphite imported in the year 1988 from the declared value of Rs. 1,12,737/- CIF to Rs. 3,19,974/-. He has also confiscated the goods on the ground of intentional under-valuation of the goods, with an option to the appellants to redeem the same on payment of redemption fine of Rs. 3 lakhs. Penalty of Rs. 75,000/- is imposed upon the 2^nd appellant Shri D.A. Kamath of M/s Astra Diamond Tools Ltd. 2. The dispute in the present case relates to the under valuation of the Natural Graphite. I he appellants declared the value of the same as US $ 7462.70. As a result of information received from the Enforcement Directorate. Bombay, about the interception of second set' of invoice relating to the import of Natural Graphite by the appellants, further investigations were conducted by the Customs Air Cargo. The business premises of M/s. Shimnit Enterprises were put to search, which resulted in recovery...

Tanna Electronics Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(99)ECC314

1. The appellants are engaged in the manufacture of satellite and cable TV equipments and accessories falling under Chapter 85 of the Central Excise Tariff Act, 1985. Their factory was searched by the Central Excise Officers on 10.3.99 and as a result of search, duplicate chits, one note book showing cash transactions and other incriminating documents were recovered. The same were seized on the reasonable belief that the entries therein reflected clandestine activities of the appellants. Similarly, the premises of M/s. Moby Enterprises, who were the sole distributors of the appellant company for the State of Maharashtra were also put to search and incriminating documents i.e.duplicate chits, etc. were recovered from their premises.2. In his statements recorded on the spot, Shri M.M. Tanna, partner of the appellants company admitted that the duplicate chits were used for making clandestine deliveries of their product and after accounts were settled within a period of about 15 days, suc...