Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jan-30-2003
Reported in : (2003)(87)ECC93
..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-12-2003
Reported in : (2004)(94)ECC148
..... . dated 26.7.2000 is not applicable to the facts of this case, since assessment (which includes re-assessment) was done only on 13.5.2002 under section 2(2) of the customs act, 1962 by giving concession under notification no. 16/2000-cus. and since duty was paid by them on 13.5.2002 itself, they were not required to ..... the records of the case and the submissions made by the appellant. the issue for decision in this appeal, is whether for purposes of determining interest liability under section 47(2) of the customs act, 1962 'the date on which the bill of entry is returned' to the importer for payment of duty would be the date of return of bill of ..... conceived that the re-assessment of the bill of entry on 13.5.2002 which was done in circumstances quite outside those covered by section 17(4) would qualify as reassessment under section 2(2) of the customs act and the appellant's claim on this account is, therefore, not legally sustainable. now, to determine what exactly is the import duty for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Dec-23-2003
Reported in : (2004)(93)ECC297
..... (74) e.l.t. 9 (s.c.)lubri-chem industries ltd. v. cce, bombay - 1994 (73) e.l.t. 257 (s.c.) 9. with regard non-applicability of section 11ac of the central excise act for imposing penalty, he relied on the following judgments :-apollo tyres ltd. v. cce, pune - 2001 (134) e.l.t. 679 = 2001 (47) rlt 1 (t)flex ..... explained by them. therefore, i hold that the process involved in bringing out the liquid sodium silicate amounts to "manufacture" and the same is rightly coming under the purview of section note 10 of chapter 28 of cet".it was pointed out that the addl. commissioner had clearly recorded that the item could not be stored for long and only solid ..... engg. ltd. v. cce, meerut 10. he also submitted that maximum penalty cannot be imposed under section 11ac which would depend upon the totality of facts and circumstances of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Apr-22-2003
Reported in : (2003)(88)ECC165
..... the demand made by the assistant collector for differential duty related to the applicability of the definition of "related person" in clause (c) of sub-section (4) of section 4 of the amended act. the assistant collector took the view that-the assessee on the one hand and atul products limited and crescent dyes and chemical ltd. on the other ..... indirect interest in the business of crescent dyes and chemicals limited. the first part of the definition of related person in clause (c) of sub-section (4) of section 4 the amended act is, therefore, clearly not satisfied both in relation to atul products limited as also in relation to crescent dyes and chemicals limited and neither of them ..... said to be a "related person" vis-a-vis the assessee within the meaning of the definition of that term in clause (c) of sub-section (4) of section 4 of the amended act. we, therefore, affirm the view taken by the high court and hold that the assessable value of the dyes manufactured by the assessee cannot be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Mar-11-2003
Reported in : (2003)(87)ECC608
..... by the commissioner in the order impugned or the amount paid by the respondents to the foreign company should be treated as a transaction value in terms of section 14 of the customs act, read with rule 4 of the cvr 1988. we find that the commissioner has recorded a finding that under the agreement m/s nagase & co. japan shall ..... (d) if at all there is duty liability, it can only be from the passengers who were alleged to have brought the technical documentation. (e) in terms of section 27 of the customs act, if the allegation is that the personnel of the company have brought the documents without declaration of the contents of the baggage, the alleged duty with regard to ..... rs 2,83,32,000 paid by the respondents to m/s nagase & co. japan for the supply of technical know-how in documents, a transaction value under section 14 of the act read with rule 4 of the cvr 1988, demanding duty amounting to rs. 2,26,65,600 with interest, holding the goods liable for confiscation and for having rendered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Mar-11-2003
Reported in : (2002)LC173Tri(Chennai)
..... by the commissioner in the order impugned or the amount paid by the respondents to the foreign company should be treated as a transaction value in terms of section 14 of the customs act, read with rule 4 of the cvr, 1988. we find that the commissioner has recorded a finding that under the agreement m/s. nagase & co., japan shall ..... (d) if at all there is duty liability, it can only be from the passengers who were alleged to have brought the technical documentation. (e) in terms of section 27 of the customs act, if the allegation is that the personnel of the company have brought the documents without declaration of the contents of the baggage, the alleged duty with regard to ..... . 2,83,32,000/- paid by the respondents to m/s. nagase & co., japan for the supply of technical know-how in documents, a transaction value under section 1.4 of the act read with rule 4 of the cvr, 1988, demanding duty amounting to rs. 2,26,65,600/- with interest holding the goods liable for confiscation and for having .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-22-2003
Reported in : (2003)LC167Tri(Chennai)
..... assisted in terms of paying electricity bills, supplying raw material, paying bills of advertisement etc. the charge of mutuality of interest is generally raised for adopting valuation under section 4 of the act by treating the other unit as a related one. in the light of above analysis, it is clear that a certain amount of confusion has dawned on the mind ..... -12-98 was also issued jointly to m/s. pr and m/s. rc demanding duty of rs. 8,02,065/- from m/s. pr in terms of section 11a(1) of the act, being the differential duty for the goods cleared between the period 1-6-98 and 12-9-98. both the show cause notices were decided by the same ..... the appellants company, besides imposition of penalty of rs. 3,00,000/- (rupees three lakhs) on the partner shri shabbir d.bootwala. he has also charged interest under section 11ab of the act.while ordering so, he has also allowed the appellants company to avail the modvat credit of duty paid on the inputs used in the manufacture of finished product cleared .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Mar-11-2003
Reported in : (2003)(88)ECC716
..... of the central excise rules. in this connector, it may be seen that rule 173q specifically states that the same is "subject to the provisions of section 11ac of the act." since section 11ac has been invoked and, as submitted, there is no case establishing that there was wilful misstatement or there was intention to evade payment of duty, ..... the said provision is not invocable. therefore the penalty imposed both under section 11ac of the act as well as under rule 173q of the rules are not sustainable. he has in para 30 ordered confiscation of plant and machinery and allowed redemption of ..... the appellant that the errors of omission or commission was due to communication gap between various departments of the appellant, he has held that the proviso to section 11a of the act can be invoked. he has therefore appropriated a sum of rs. 4.5 lakhs in terms of the bond executed. in this connection, it is submitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : May-02-2003
Reported in : (2003)(157)ELT172Tri(Chennai)
..... wherein also it has been held that mere holding of shares will not be a cause to adopt higher value in terms of clause (a) of sub-section (4) of section 4 of the act, unless there is mutuality of interest and both the units have got interest in each other's factory. ld. counsel relied on the judgment rendered by ..... interest in the business of each other and, therefore, the adopting of higher price was upheld.ld. dr submits that the definition of "related person" under section 4 of the central excise act has been examined and in that light, the holding company and subsidiary company are included in the definition of 'related person' and, therefore, in the present ..... the commodity should be related to the assessee. in case all the three conditions are not satisfied, then price cannot be stated to be the one coming under section 4(1)(a) of the act." 4. further reference was drawn to the judgment of this bench rendered in the case of spencer consumer products & services ltd. v. cce, madras - 2000 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : May-02-2003
Reported in : (2003)(161)ELT589Tri(Chennai)
..... . cell (bmb), dated 3-3-98 and order no. 64-r/98 (f. no. 199/1/98-jud. cell (bmb), dated 3-3-98 under section 35e(1) of the c.e. act, 1944. the issue involved in both these appeals are same and hence both the appeals and cross-objections were heard together and orders reserved.2. the brief ..... the same are to be packed in sea worthy packing.the evidence on record such as purchase invoices, copies of despatch advice and packing slips recovered from the despatch section/export division of the respondents indicated that the impugned goods were exported in the same condition in which they were received and the factual position that the impugned goods ..... certain bought out items as inputs and/or capital goods for claiming the benefit of modvat credit though the impugned goods were merely brought into the factory's despatch section for further export by stuffing them into containers. they have also availed modvat credit on certain goods under rule 57q of the cer declaring them as capital goods which .....
Tag this Judgment!