Mumbai Court August 2006 Judgments

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(112)ECC91

1.1 Appellant is an assesses who took out registration as "Advertising Service" provider and had filed NLL returns as provided under the law.1.2 For the very same services provided after 1.7.2001 they have discharged the Service Tax liability under the law 'Broad Casting Service and also obtained a fresh registration for the same and there is no dispute in the present appeal after 9.7.2001.1.3 However for the period earlier to 9.7.2001 they have been held liable to Service Tax, on the same activity, under Advertising Service and also penalties as it appeared - ...During scrutiny of the returns filed by the appellants in respect of advertising services for the period Oct. 97 to March 99 along with the respective balance sheets, it was observed that they were filing 'nil' returns, an income, aggregating to Rs. 5,43,092,000/- was shown under the head 'advertisement' during the period 1997-1998 to 1999-2000. A Show Cause Notice dated 25.07.03 demanding Service Tax amount of Rs. 2,71,54,60...

Basf India Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The appellants have re-exported the impugned goods which according to them was different from what they had ordered at the time of import. The re-export was done in terms of the adjudication order dated 25-1-2001 on payment of redemption fine and penalty imposed by the original authority. The present appeal arises out of rejection of the appellants' refund claim. From the facts and the case records, I find that the appellants had paid Customs duty of Rs. 5,03,441/- against B/E. No. 655409, dated 20-9-2000. Since the goods did not tally with the declared description, the same were adjudicated and as stated above, were subsequently re-exported. As such, the goods were not cleared for home consumption at any stage and the re-export was done by the appellants when the same were under the customs control. In such a case, the appellants are entitled to refund of the Customs duty paid by them in respect of the goods which were never cleared by the appellants. Hence the r...

Nagreeka Exports Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard, both sides. The appellants are 100% EOU and have exported 18370.80 kgs. of Cotton yarn to Singapore. The stuffing of the export consignment was supervised by the Excise Officials of Panhala Range, Kolhapur Division and the container was sealed in their presence as per the Certificate recorded on the AR4. The consignment was subsequently exported under supervision of Customs Officials. Subsequently, the buyer in Singapore intimated the appellants that 6531.84 kgs. of the goods were found short.2. The learned CA appearing for the appellants states that the show cause notice demanding duty on the shortage has been issued consequent to the appellants themselves informing the department about the alleged shortage. I find that a police complaint has also been filed and the order-in-original records recovery of Rs. 4,00,000/- alleged to be the sale proceeds of the goods found short. The learned CA states that the investigation in this regard has not been completed by the Police dep...

Ambuja Cement Eastern Ltd. Vs. Commissioner of Customs (Air

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(111)ECC727

1. The appellants being aggrieved by an order of Commissioner of Customs (Appeals), Airport, Mumbai filed the present appeal. M/s Ambuja Cement Eastern Limited (Appellants) have imported part of shipment of 'diesel generating set' of capacity 10.4 KWE and claimed assessment under heading 8502.13 @ 25% + 10% + 16% + and special additional duty 4% on the ground that the item imported were a part shipment of the complete D.G. set. On scrutiny of the bill of entry and catalogue etc., it was noticed that the goods are only a 'Control Panel which prima facie appeared to be classifiable under heading 85.37. They also produced a zerox copy of bill of entry No. 334931 dated 05.03.2000 under which the assessment of the identical item was done under Chapter Heading 8502.13 by the Jawahar Customs, Nhava Sheva. During the course of personal hearing, the appellants reiterated that the part shipment, now under clearance should also be assessed as a part of the diesel generating set under CTH 8502.13...

Vishwa Traders Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(113)ECC386

1. Heard both sides. The lower appellate authority has confirmed the duty demand, confiscation of the impugned goods and penalty, hence this appeal.2. The original authority has determined duty demand of Rs. 61,315/- on 16,370 kgs. of excess Borax Penta which was found and seized from the appellants' premises. On page 5 of the Order-in-Original it is recorded that the closing balance of Borax Penta as of 15.01.2003 was 26,130 kgs. The appellants submit that they received 42000 kgs. of impugned material under two bill of entries which were not recorded in the stock register. The learned advocate appearing for the appellants States that during 16.01.03 to 23.01.03 approximately 18520 kgs. of material was issued where as only 9260 kgs. were stated to have been issued under the impression that only one furnace was working. Taking such receipt and issue into consideration, there should have been a stock of 49,610 kgs of Borax Penta whereas only 42,500 kgs. have been found. In view of the a...

Shri Shanti Lal JaIn and Shri H.B. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(113)ECC375

1. Heard both sides. Shri Z.B. Nagarkar, learned Consultant appearing for the appellants states that the appellants are not challenging the confiscation but they seek option to redeem the confiscated gold through these miscellaneous applications for rectification in view of the Tribunal's order No. A/104 to 107/WZB/2004/C-I dated 4.2.04, where options to redeem gold have been given holding the same to be non-prohibited items.2. Shri R.B. Pardeshi, learned DR appearing for the department states that the impugned gold has to be held as prohibited in view of the decision of the Hon'ble Supreme Court in the case of Sheikh Mohd. Omer v. Collector of Customs, Calcutta 1983 ELT 1439 (SC), which inter alia holds as under: This takes us to the question whether by importing the mare 'Jury Maid' the appellant contravened Section 111(d) read with Section 125 of the Act. It was urged on behalf of the appellant that expression 'prohibition' in Section 111(d) must be considered as a total prohibitio...

Shree Fats and Proteins Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. These 3 appeals are filed aggrieved by the impugned orders passed by the Commissioner (Appeals). The appellants being common in all the appeals and they raise common issue as such they are being disposed of by a common order including stay application No. C./Stay/1624/06. M/s.Shree Fats & Proteins Private Limited are engaged in the manufacture of edible oil & Vanaspati oil for which the appellants have been using various raw materials and inputs including crude palm oil. In the normal course of business, on 2.8.2001, the appellants have imported 500 MT of crude palm oil and cleared the same to the warehouse by filing In-Bond Bill of Entry Nos. 1781 and 1782. Thereafter, the appellants have cleared 250 MT of crude palm oil lying in bond on the basis of tariff value of US$ 337 PMT by paying appropriate duty. By Notification No. 52/2001 dated 9.10.2001, the Central Government reduced the tariff value of crude palm oil from US$ 337 to US$ 286 PMT. On 1.10.2001, the appellants h...

Commissioner of C. Ex. Vs. Subhash Rolling Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. All the present appeals have been filed by the Revenue against the order of Commissioner (Appeals) vide which he has held that Brass Sheets and Circles falling under Chapter heading No. 7409.20 are eligible for exemption in terms of Notification No. 8/98-C.E., dt.2-6-98 inasmuch as, the said notification only exclude sheets and circles of copper, intended for used in manufacture of utensils or handicrafts. The appellate authority has observed that inasmuch as, brass sheets and circles, cannot be considered to be copper sheets and circles, benefit of exemption notification is not to be denied.2. We find that the issue is no more res-integra and stands decided by the Tribunal's decision in the case of Commissioner of Central Excise, Jaipur-II v. Mewar Bartan Nirman Udyog interpreting an identical entry appearing in Notification No. 3/2001, Bench observed that the exclusion from purview of notification was to the trimmed and untrimmed sheets and circles of copper, and such exclusion c...

Commissioner of Customs (i) Vs. Forever Living Health, Nutrition

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(112)ECC600

2. The facts of the case are that the respondents M/s Forever Living Health, Nutrition & Beauty Care Products Pvt. Ltd had imported following items and had filed bills of entry No. 680118 dated 21.6.01 and No. 694049 dated 15.10.2001 and the items were classified as mentioned in below: The respondents however claimed that the goods were classifiable under chapter heading 20 of the Customs Tariff Act. They were issued an assessment order in respect of each bill of entry against which they filed two separate appeals with Commissioner (Appeals) which were rejected by the Commissioner (Appeals) vide his Order in Appeal dated 27.8.2003. The respondents filed further appeal before the Tribunal which were allowed by way of remand vide Tribunal Order No. C.II/335, 336/WZB/2004 dated 8.1.2004 The case was taken up for re-adjudication on de novo basis and an Order in Original dated 30.3.2005 was passed by the Dy. Commissioner of Customs (IMP) holding classification of the imported items und...

Dy. Cit Vs. Ms. Aishwarya Rai

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. This is an appeal filed by the revenue. The relevant assessment year is 1998-99. This is a penalty appeal with reference to Section 271(1)(c). The appeal is directed against the order of the Commissioner (Appeals)-XI at Mumbai dated 11-3-2002.2. The assessee in this case is a celebrated film star. The assessee had declared her income for the impugned assessment year at Rs. 19,33,730. The assessment was completed under Section 143(3) on a total income of Rs. 71,04,790. The assessing officer had made the following additions in the course of assessment 3. In the light of the additions made in the course of assessment proceedings, the assessing officer initiated penalty proceedings under Section 271(1)(c) on the ground that the assessee has filed inaccurate particulars of her income. In the course of penalty proceedings the assessee explained before the assessing officer that she had furnished all the particulars regarding her earnings and expenditure and there was no concealment, what...