Mumbai Court December 2004 Judgments

Eastwest Freight Carriers Pvt. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Pursuant to an information that consignments of bearing imported in the name of M/s Hiral Overseas, M/s Ankit International. M/s Nippon Bearings Pvt Ltd, M/s M.M. Corporation, M/s Nippon Bearings (India).M/s S.N.M. Enterprises, M/s Devanti Overseas and a few other firms on the Rills of Entry filed on their behalf by CHA No. 11/595 seeking clearance of the goods against duplicate Advance Licence No. 0111434 dated 22.11.1999 in the name of M/s Amrit Laxmi Machine Works, and transferred in the name of such firms and clearance thereof was not permissible under the DEEC Scheme, since the duplicate Advance Licences was issued against the original Licence issued which permitted the import of only 248 pieces, while the duplicate licence issued permitted 4248 bearings to be imported and that this duplicate licence was got issued by misrepresenting the facts. Investigations were caused and a Show Cause Notice was issued to the following persons: 2. Consequent upon these Show Cause Notices th...

Royal Oil Field Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(180)ELT394Tri(Mum.)bai

1. The dispute in the present appeal relates to the valuation of 360.89 MT of LDPF/HDPE/PP mixed plastic granules / powder (floor sweepings) covered by four bills of entries all dated 4.06.2002. imported by the appellant from Canada, as a part of a contract entered into with the Foreign supplier for supply of 5.1,000/- M.T. Whereas the appellant had declared the assessable value as invoice price of US $ 0.228 PMT, the revenue has enhanced the same to US $ 288 PMT by relying upon the Standing order 7493 dated 03.12.99, Platt's prices and contemporaneous imports.2. As per facts on record, the appellant entered into a contract dated 25.02.2002 with M/s. IMX Port for National Trading Corporation, Canada for supply of 5,000 MT of plastic granules / powder floor sweepings at the rate of US $ 228 per M.T. The said contract was got registered by them with the Assistant Commissioner of Customs, Nhava Sheva under the cover of (their letter dated 28.02.2002. On import of part consignment of the ...

Beepee Coatings Ltd. Vs. Cc and Ce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(120)LC457Tri(Mum.)bai

1. Total amount of Rs. 64,050/- has been confirmed against the appellants herein who are job workers for M/s. Berger Paints, on the ground that credit was availed on the strength of endorsed invoices which are not valid duty paying documents for taking credit. Penalty of Rs. 25,000/- has also been imposed upon the appellants.3. The submission of the appellants that credit is admissible even on the strength of endorsed invoices as they are job workers and the only documents under which the goods can come to them for processing are endorsed invoices, is not tenable as there is no departure from the category of valid duty paying documents (which does not include endorsed invoices) in the case of a job worker. The job worker can avail credit if the invoice itself shows him as consignee, which is not so in the present case. I, therefore, uphold the finding that credit is not admissible on endorsed invoices. However, I accept the contention of the appellants that the demand for recovery of ...

Asian Electronics Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(100)ECC355

1. The appellants are engaged in metallising Polyester Polypropylene film with silver, which in turn are used in the manufacture of the capacitor, cleared silver waste during the period October 97 to November 97 and February 98 to June 98 without payment of duty. They were served show cause notices on the ground that such silver waste and scrap cleared by them was properly classifiable under heading 7101.80 of CETA, 1985 attracting Central Excise duty. The appellants during the course of adjudication contended that the said silver scraps were nothing but pure silver classifiable under heading 7101.60 attracting nil rate of duty. The original adjudicating authority accepted the above stand of the appellants and dropped the proceedings against them.2. On the review application filed by the Revenue the Commissioner (Appeals) reversed the said order and held that the silver waste and scrap is properly classifiable under heading 7101.80 and was required to be cleared on payment of duty. He...

Gujarat Ambuja Exports Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(119)LC37Tri(Mum.)bai

1. The appellants have made a prayer for decision on merits.Accordingly, I heard Shri R.K. Chandan, Ld. JDR for the revenue and have gone through the impugned order passed by the authorities below.The only issue involved in the present case is also to whether the refund claimed by the appellants and sanctioned by the original adjudicating authority but credited to consumer welfare fund, is hit by the provisions of unjust enrichment or not. The appellants have taken a stand that inasmuch as the price of the final products cleared by them remained the same through out the price of rhe final products cleared by them remained the same through out the period in question, it cannot be held that the duty element has been recovered by then from their customers. There is no other evidence produced by the appellants on record in support of their contention that the said duty was not recovered by them from their buyers.2. It is seen that in the case of JCT Ltd. v. CCE, Chandigarh-II it was held ...

Globe Entertainments Orson Video Vs. the Commissioner of Customs,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(100)ECC188

1. As per the facts on records, the appellants M/s. Globe Entertainments entered into a contract with M/s. Set Satellite (Singapore) Pvt. Ltd., for selling telecast rights of a television serial "Dekh Bhai Dekh" on 18.05.98 for a total consideration of Rs.1.32 crores. The said agreement was valid for a period of two years.subsequently they entered into an agreement with M/s. Amitabh Bachchan Corporation Ltd., who are the producers of the said serial, for acquiring the telecast rights of the same on Sony TV for an amount of Rs.50 lakhs.2. Subsequent to the said agreement video cassettes of the said Hindi serial were exported on two occasions vide shipping dated 27.01.1999 and 16.02.1999. In compliance to the said export agreement, third shipping bill was filed for export of recorded video cassettes on 04.03.99. However, on the basis of information that the said cassettes were over valued, the shipping bills were not processed and enquiries were initiated. During the course of investiga...

Alfa Ica (i) Ltd. and Shyamsunder Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. As per facts on record, the appellants are engaged in the manufacture of paper based laminated sheets and laminated particles board. Their factory was visited by the Central Excise Officers on 28/02/97, who conducted various checks and verifications. As a result, it was found that there was a shortage of 15042 Kgs of base paper, on which the appellant had availed modvat credit. The Director of the company admitted the said shortages in his statement recorded on the said date.2. Subsequently, vide their letter dated 03/03/97, the appellants contended that a total quantity of 17,655 Kgs was stored by them in their adjoining godown on account of paucity of space and requested that the verification of the same be done. It was also submitted that though the said entry was recorded in their RG 23A Part-I register, no credit was availed by them in their RG 23-A Part II register. As such, credit debited by them during the visit of the officer at their insistence was not required to be reve...

Ttk Healthcare Ltd. Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(191)ELT373Tri(Mum.)bai

1. The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 23,61,935/-. The said duty has been confirmed against the appellants by denying them the benefit of the Notification No. 10/2002-C.Ex. dated 01/03/2002 (Serial No. 43) in respect of their products "Foley Balloon Catheters". Serial No. 43 of the Notification grants concessional rate of duty to the goods falling under heading 90.18. Admittedly, "Foley Balloon Catheters" are classifiable under heading 90.18 and there is no dispute about the same. The benefit has been denied on the ground that the same were specifically excluded from the purview of explanation below entry No.42 of the table appended to the notification in question. As such, it is revenue's case that inasmuch as Serial No. 42 of the notification excludes the goods in question from list one as referred therein, the benefit cannot be allowed under Serial No. 43.2. On the other hand, the appellant's contention is that th...

The Commissioner of Central Vs. D.H. Ramani and Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(180)ELT456Tri(Mum.)bai

1. Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal.2. I have heard Shri R.K. Chandan, Ld. JDR appearing for the revenue.The respondents are absent and have filed written submissions.3. As per the facts on record, the respondent, who are Chartered Accountants, filed a writ petition before the Hon'ble High Court of Gujarat challenging levy of Service tax on the Chartered Accountants.The Hon'ble High Court granted interim relief to the respondents and stayed recovery of the tax from them. However, ultimately the writ petition challenging the validity of the service tax on Chartered Accountants was decided by the Hon'ble High Court with directions to the respondents to pay the tax on or before 28/02/2001. It was also directed in the said judgment that no penal action would be taken against the fraternity of Chartered Accountants, if they pay the arrears of the tax by 28/02/2001. There is no dispute that the tax arrears were paid by...

Pioneer Synthetics and Madan Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application is for restoration of the appeal dismissed for non compliance of the stay order directing them to deposit an amount of Rs. 1,00,000/- .The appellant submit that the amount was deposited within the period directed by the Tribunal and relevant documents were forwarded by the courier. Said papers were cannot produced before the Bench at the time of ascertaining compliance as a result of which appeal was dismissed. In as much as the stay order was complied, I restore the appeals to their original number and proceed to hear the same on merits.2. Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below vide which demand of Rs. 2,39,508/- has been confirmed against the first appellant M/s Pioneer along with imposition penalty of identical amount. In addition personal penalty of Rs. 2,30,000/-has been imposed upon the second appellant who is the partner of the manufacturing unit, under the provisi...