Mumbai Court August 2010 Judgments
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M/S. Wishwa Naveen Traders and Another Vs. Commissioner of Customs (Ex ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-02-2010
Per : Ashok Jindal These appeals are filed by the appellant against the order of Commissioner of Customs, Nhava Sheva imposing redemption fine and penalty on the exporter - appellant No. 2 and penalty on the CHA - Appellant No.1. 2. Brief facts of the case are that the appellant M/s. GTN Industries Ltd. (the exporter) filed shipping bills through their CHA namely M/s. Wishwa Naveen Traders. The LEO with reference to these shipping bills were given on 24.09.07, however the vessel sailed on 23.09.07. The shipping line submitted that the subject vessel sailed on 23.09.2007 (Sunday) and due to Customs closure the shipper generated the shipping bills print on 24.09.07 that the vessel was supposed to sail on Monday and on that basis they loaded the container. The shipping line requested to take lenient view. 3. The goods were confiscated and redemption fine of Rs.10 lakhs was imposed on the exporter and penalties of Rs.5 lakhs each on both the appellants were also imposed. 4. Heard the part...
Rungta Sizing Works and Process Vs. Commissioner of Central Excise, Th ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-02-2010
Per: P.G. Chacko After examining the records and hearing both sides, we find that the appeals are fit to be summarily disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appellant is engaged in the processing of manmade fabrics. During the period of dispute (9.7.2004 to 31.5.2005), they processed fabrics on their own as well as on job work basis. According to their modus operandi, the processing of manmade fabrics was undertaken on job work basis for the benefit principal manufacturers in one fortnight in a given month and, in the remaining fortnight of that month, they undertook similar activity as independent manufacturer. It is submitted that separate CENVAT accounts were maintained for the inputs used in the two categories of processing of manmade fabrics. The processed fabrics manufactured on job work basis were supplied to the customers (principal manufacturers) without payment of duty in terms of Notification 30/2004-CE dated 9.7.2004 and ...
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