Mumbai Court March 2005 Judgments

Abdul Mazid Aziz Rehmatwala and Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These applications for waiver of pre-deposit of duty and penalties demanded/imposed on the applicants and stay recovery thereof arose out of the order of the Commissioner of Central Excise, Surat-II.2. M/s. Goyal Synthetics is a 100% EOU licensed to manufacture texturised yarn and draw twisted yarn for export. The unit was permitted to clear certain quantities of these products by the Development Commissioner into DTA under para 6.9(b) of Exim Policy 2002-2007 subject to the condition that appropriate duty applicable is paid and the proceeds are received in foreign exchange. In accordance with these permissions, the unit has cleared their products to two units in the domestic tariff area, namely M/s. Roopmilan Impex and M/s.Nameste Exports against foreign exchange. While clearing the goods into DTA, the unit discharged the duty at the rate of 11.04% ad valorem whereas the applicable rate as per proviso to Section 3 is the aggregate of customs duties which amount to 70.79% ad valore...

Mahindra and Mahindra Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(186)ELT216Tri(Mum.)bai

1.1 Appellants are an assessee manufacturing and clearing "Tractors" falling under chapter heading 8701 of the Central Excise Tariff.Tractors are exempt from duty vide notification 23/2004 CE dated 8.07.2004. They also manufacture "Tractor Skids" falling under heading 8.07.2008, IC Engines under heading 8.04.2008, Transmission Assembly under 8.04.1983 & parts thereof which are chargeable to duty when cleared from the factory.1.2 They avail credit of duty paid on inputs procured to manufacture the finished products. The inputs are common in use to both Tractors' which are cleared as Tractors and as parts are cleared on payment of duty. The appellants are not able to identity the inputs at the stage of their receipts as to the final destination of actual use in the appellants premises /manufacturing plant. They approached the jurisdictional officers vide letters dated 14.07.2004 with a procedure as declared by them in that letter vide letter dated 21.7.2004. They also informed about...

Walia Engg. Associates Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(176)ELT754Tri(Mum.)bai

1. This appeal is filed against the Order of the Commissioner of Central Excise (Appeals), Navrangpura, Ahmedabad, dated 03.11.2000, by the assessee.2. M/s. Walia Engg. Associates Pvt. Ltd., G.I.D.C, Vatva, Ahmedabad, is a SSI unit engaged in the manufacture and sale of steam or other vapour generating boilers and certain parts thereof falling under Chapter 84 of the CETA, 1985 with S.H. No. 8402.00.3. That in the month of September, 1996, the appellants came to know about the exemption on boilers, which can run on Agro/Municipal waste with optional fuel as Coal/Lignite etc. and therefore, filed a classification list No. 5/86-87 in respect of boilers of different capacity to be operated by using agricultural waste like husks, shells, bagasse, etc., claiming full exemption from payment of duty under Notification No. 209/82 dated 09.08.82 and Notification No. 80/86 dated 10.02.86.4. The appellants also claimed refund of Rs. 16,250/- otherwise all within the time limit provided under Sec...

Commissioner of Central Excise Vs. Umiya Chem Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(185)ELT410Tri(Mum.)bai

3. The Central Excise Officers visited M/s. Umiya Chem Intermediates, Ankleshwar, engaged in the manufacture of excisable goods, on 03.11.98 for preventive checks and noticed that finished goods viz. 2:4 DNCB weighing 42,400 kgs. valued at Rs. 11,77,564/- and input viz. MCB weighing 1,045 kgs. valued at Rs. 25,895/- were less than the recorded balance in RG/1 and RG 23A Part-1 respectively. The officers also recovered two papers on letter-pad of M/s. Turukhia Brothers, Mumbai, addressed to the appellant unit showing the details of goods. Shri Ratilal Patel, Parter, stated that the said two papers contain the details of sales of 2:4 DNCB to different parties through M/s. Turakhia Brothers, broker on cash basis. Shri Bhupendra Duriabhaji, Proprietor of M/s. Turkhia Brothers, stated vide his statement dated 09.03.98 that he has sent the details of commission against the sale made for 2:4 DNCB chemicals, datewise and with the customers name, during 1995 to 1997 of the appellant unit, as d...

Tiki Tar Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Show Cause Notice No IV/STC/SCN/GTOS/TI/187/98 dated 18.1.99 came to be issued to the Appellant for demand of Service Tax, payment of interest and for imposition of penalty for non-payment of Service Tax in respect of Transport Charges paid to the G.T.O.2. The appellant filed reply vide letter dated 8.3.99 and opposed the demand on merits as well as on ground that levy itself was unconstitutional and unlawful.3. The Deputy Commissioner dropped the demand in toto on the ground that the Appellants are admittedly availer of GTO Services and therefore tax cannot be levied on them in view of the Supreme Court's decision in case of Laghu Udyog Bharati v. UOI reported in 1999 (112) ELT 365 (SC) 4. The Finance Act 2000 Section 117 was amended with relevant rules validating the above provision to be in force at all material times.5. Consequently OIO was reviewed by the Commissioner (Appeals) and reversed it. Hence the appeal by the assesses.6. Section 117 of Finance Ac has been amended to r...

Basant Rubber Factory Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(101)ECC200

1. Appellants are an assessee under the Central Excise Act engaged in the manufacture of Rubber extracted, moulded & rubber to metal branded products and avail Modvat Credit on hot rolled and cold rolled coils, sheets & plates.1.2 On basis of an intelligence that manufacturers of Iron & Steel products had been availing credit on 4R/CR sheets & coils on the strength of the Registered dealers without actual receipt of the said goods in the factory. The factory premises of the appellant were visited by the officers on 11.10.99 & enquires conducted.2. On basis of the enquiries it was alleged in the notice dated 9.1.2002_____ i) That HR/CR Sheets and Coils mentioned in the duty paying documents issued by dealers were other than those received by the Appellants. ii) That the Appellants require the Sheets/Plates of thickness 3.15 mm, 3.50 mm, 4 mm, 5 mm, 6 mm, 8 mm and 10 mm, which were received from the dealers, but duty paying documents were for the plates/Sheets of thi...

isibars Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(186)ELT76Tri(Mum.)bai

1. Heard both sides. The Lower Authorities have denied the credit on programmable logic control system falling under Chapter Heading No.84.71 on the ground that the same is specifically excluded from the purview of capital goods as per the Modvat scheme on capital goods.Both the Lower Authorities have held that Rule 57Q specifically excluded Heading No. 84.71 from the purview of capital goods as given against Serial No. 2 of the table appended to the Rule. The Lower Authorities have held that since the item in question is a complete system, it is not covered against Serial No. 5 of the aforesaid table being the components, spares and accessories of the goods specified against Serial Nos. 1 to 4 of the said table. That being the position, I do not find any force in the argument of the ld. Counsel that the item in question is covered against the Serial No. 5 because it is a component and part of the machinery. Once Rule 57Q specifically excludes the item in question and if the legislatu...

Noble Drugs Ltd.,shri D.D. Oke and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is an application under Section 35F of the Central Excise Act, 1944 filed by the appellants, seeking waiver of pre-deposit amount and to stay its recovery.2. The applicants are engaged in the manufacture of P.P. Medicines falling under Chapter 30 of the Central Excise Tariff Act, 1985. The applicants are availing Cenvat credit and paying duty on monthly basis.Due to financial crises, there was a delay in payment of duty on due date during the period August 2001, November 2001 and December 2001.The Dy. Commissioner, Central Excise & Customs, Division-II, Nashik, vide his Order dated 10.02.2002 withdrew monthly payment facility as per Rule 8 of the Central Excise Rules, 2001 and directed the company to pay duty on consignment basis through PLA for a period of two months from the date of receipt of order.3. The appellants cleared the goods on consignment basis, but paid duty through Cenvat account instead of PLA (Account Current). They were issued two Show Cause Notices dated...

Frontier Shipping Agencies Pvt. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(185)ELT81Tri(Mum.)bai

1. The appellants are Custom House Licensed Agent (hereinafter referred to as CHA). Vide impugned order, the Commissioner, under Regulation 21 of the Custom House Agents Licensing Regulations, 2004 prohibited the CHA from doing the Customs clearance work at all Zones of Mumbai Customs Commissionerate pending inquiry under Regulation 22 of the Regulations. This order is dated 9.2.2005.2. It appears that on 17.11.2004 a flight landed at 5 p.m. at Sahar and certain animals including 4 sea lions, 13 dogs and 7 cats as well as other circus equipments were unloaded at about 7 p.m. kept on tarmac, near the aeroplane. Since the importer and the CHA could not arrange the presence of Animal Quarantine Officer for inspection of the animals and issuance of necessary certificate as per examination ordered dated 17.11.2004 given on the manual Bill of Entry by Group Appraiser and the NOC from the Animal Quarantine Officer could be produced only around 4 a.m. on 18.11.2004, a charge has been arrived ...

J.K. Steel and Alloys Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(101)ECC346

1. This appeal arose out of the order of the Commissioner of Central Excise, Rajkot.2. Briefly the facts are that the appellant was a manufacturer of MS CTD bars and rods of iron and steel falling under Chapter 12 of the schedule to the Central Excise Tariff Act, 1985. The period of dispute is April 1994 to December 1994. Several allegations were made in the show cause notice in regard to availment of deemed modvat credit, fraudulently inflating the balance in PLA by way of taking credit of amount covered by a TR6 challan twice and adding digit "1" before the correct balance of Rs. 88,398/- and non-inclusion of loading charges in the assessable value of the goods. The Commissioner passed the following order in respect of each of these allegations demanding duty foregone and imposing various penalties for the irregularities noticed and alleged in the show cause notice:- "(i) The modvat credit of Rs. 28,83,432/- (Rupees Twenty eight lakhs eighty three thousand four hundred thirty two on...