Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Nov-04-2003
Reported in : (2004)(91)ECC278
..... of the value of the same. a personal penalty of rs. 5.00 lakh (rupees five lakh) has also been imposed upon the appellants under the provisions of section 112 of the customs act, 1962.2. as per the facts on record, the appellants filed two bills of entry both dated 29.6.2001 under depb scheme declaring the goods as "silicon ..... to be held as waste and scrap material, inasmuch as the same are covered by the definition of waste and scrap appearing in note: 8 (a) of section xv of the customs tariff act, 1975. he also submits that the appellants have taken a categorical stand before the commissioner that the steel strips once used cannot again be used for the purpose .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-01-2003
Reported in : (2003)(111)LC311Tri(Kol.)kata
..... to an altogether different set of facts and circumstances.12. as regards the personal penalty of rs. 20.00 lakh (rupees twenty lakh) imposed under the provisions of section 11ac, we find that the appellants have taken the credit on the basis of the circular issued by the board, though such basis was on the wrong interpretation of ..... that the said communication dated 24.1.2001 by the deputy commissioner was not appealed against by the revenue and as such, had attained the finality. the same acted as estoppel against the revenue to initiate the fresh proceedings against the appellants on the same grounds. he submits that the commissioner has erred in holding that the said ..... lakh) on the appellants.2. the appellants are engaged in the manufacture of aerated water and fruit pulp based drinks classifiable under chapter 22 of the central excise tariff act, 1985. prior to 1.4.2000, the appellants were not entitled to avail any credit of duty paid on the glass bottles and plastic crates used in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-30-2003
Reported in : (2003)(158)ELT646Tri(Kol.)kata
..... are specifically designed to be used for storage batteries in question and are nothing but improvised version of the usual and age-old caps and have to act as caps replacement. in terms of section note 2(b), the ceramic plugs have to be treated as parts of storage battery and nothing else. in our view commissioner (appeals) has erred ..... in invoking the provisions of rule 3(b) of rules of interpretation. in terms of section note 2(b) of section xvi and in view of the fact that the ceramic plugs are nothing but replacement of caps, the same are clearly classifiable as part of the storage batteries ..... of ceramic as well as other substances.12. the respondents have also referred to board's order no. 29/5/94-cx, dated 9-3-94 issued under section 37b laying down that the plastic caps meant for battery cells are to be properly classified under heading 39.26. the original adjudicating authority has dealt with the said .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-18-2003
Reported in : (2003)LC708Tri(Kol.)kata
..... court of karnataka in the case of tata consultancy services v. uol reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical ..... of engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and ..... question whether any one or more of the above functions performed by the respondent come within the ambit of the relevant section, it is necessary to appreciate the provisions of the relevant section of act and the rules made thereunder. "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-18-2003
Reported in : (2004)(164)ELT339Tri(Kol.)kata
..... 2002, dated 30-3-2002 whereby the commissioner has confirmed a duty demand of rs. 23,97,676.00 on the appellants under the proviso to section 11a(1) of the c.e. act, 1944, the act for short besides levying a redemption fine of rs. 10,00,000/-.he has also imposed mandatory penalty equal to the amount of duty demanded, ..... cause notice clearly stated that their constituted attorney looked after their business and he was also summoned by the officers and he had also given statement under section 14 of the c.e. act, wherein he had clearly stated that he had no knowledge about the existence of personal diary maintained by the chartered accountant. when confronted by the investigating ..... in terms of section 11ac of the act and also ordered for charging interest under the provisions of section 11ab of the act.2.1 the brief facts of the case are that the appellants (m/s. wi for short) are a ssi unit .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Sep-17-2003
Reported in : (2003)LC920Tri(Kol.)kata
..... for refund since he had not been able to prove that the incidence of excess paid duty has not been passed to any other person. in terms of section 12b of central excise act, 1944, the presumption is in favour of revenues, i.e. unless the contrary is proved by the claimant he is deemed to have passed on the full incidence ..... thus charged was in contravention of the provisions of the notification. but that alone was not sufficient for initiation or levy of penalty under sub-clause (qq) of section 15a(1) of the act. it has to be realised as sales or purchase tax and the tax so charged must have been in excess of tax payable. (para 4)" "realisation of excess ..... . mool chand shyam lal reported in (1988) 4 scc 486. in the said judgment, the hon'ble supreme court was considering the provisions of section 15a(l)(qq) of the u.p. sales tax act, 1948. the said section provided for levy of penalty and clause (qq) read as under - "(qq) realises any amount as sales tax or purchase tax, where no sales .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jul-10-2003
Reported in : (2003)(90)ECC47
..... learned sdr for the revenue and sri s.k.bagaria, learned advocate for the respondent-company. "notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was ..... adjudicating authority, apart from confirming the service tax so deposited by the respondents, also imposed a penalty upon them under the provisions of sections 76, 77 and 78 of the finance act, 1994. on an appeal against the above order, the commissioner (appeals) confirmed the demand and interest, but set aside the personal ..... ordinary prudence acting under normal circumstances or that it did not act bona fide. i accordingly hold that there was reasonable cause for the delay in taking registration, filing returns and payment of taxes and in view of the mandatory provisions of section 80, no penalty can be levied in such cases under sections 76, 77 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jun-16-2003
Reported in : (2003)(160)ELT900Tri(Kol.)kata
..... section 111(m) of the customs act, 1962. the importer is, however, allowed to redeem the goods on payment of fine under section 125 of the customs act, 1962 as follows........" from the above, it is clear that even the revenue is admitted that the goods ..... not been disputed by the importer. from the test report it is clear that the goods in question are correctly classifiable under cth 5407.69, i hold accordingly. for deliberate act of suppression of material particulars in the bills of entry, i confiscate the goods imported by the bills of entry serials 1682 and 1683 both dated 31-8-2001 under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jun-10-2003
Reported in : (2003)(89)ECC144
..... of rs. 1,00,000 (rupees one lakh) imposed on the appellants. as regards, order of the adjudicating authority for charging interest under section 28aa of act, we note that section was inserted by finance act, 1995 (22 of 1995) whereas the dispute pertained to the period 27.9.91. it is settled proposition of law that the provisions of ..... in the presence of the proper officer.indian charge chrome ltd. v. cc, bbsr-1, 1999 (34) rlt 532 wherein it has been held that under section 23 of the customs act, the remission of duty is permissible on goods lost or destroyed at any time before clearance of home consumption. 231. in this case collector (appeals) had ..... the contract envisages moisture content of 5.0% mex and volatile matter 1.0%, among others. 22. the appellant further submits that they were licensed under section 58 of the customs act, 1962 as bonded warehouse for their 100% eou. the customs officers were posted at their factory round that clock on cost recovery basis. upon all the receipts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Mar-26-2003
Reported in : (2003)(88)ECC751
..... elt 328 has held that fabrication of steel structures and roofing systems by process of drilling, welding and fastening does not amounts to manufacture within the meaning of section 2(f) of the act. in view of the above discussion, we are of the considered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present ..... to same amount of penalty under rule 173q (1), rules 9(2) and 52a of the ce rules, 1944. he has also ordered for charging interest under section 11ab/11aa of the act. he has also confiscated the goods viz. staircases weighing 590.583 mts valued at rs. 1,10,91,848.36 with option to redeem the same on payment ..... wherein it was held that fabrication of steel structures and roofing systems by process of drilling, welding and fasting does not amount to manufacture, within the meaning of section 2(f) of the ce act.ujagar prints v.uoi, 1988 (18) ecc 435 (sc) : 1988 (38) elt 535, pawan biscuits ltd. v.cce, 2000 (70) ecc 653 (sc) : 2000 (120) .....
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