Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC439DTri(Delhi)
..... , who has been impleaded as a party in this appeal by virtue of sub-rule (3) of rule 12 of the customs, excise & gold (control) appellate tribunal (procedure) rules 1982, has a right to file cross-objections before the tribunal, sub-section (2) of section 131-b of the act to the extent material for the present appeal may be reproduced : "(2) every proceeding which is pending immediately before the appointed day before the central government under ..... it is further urged that in a case of this nature, the limitation provided for in section 27(1) of the act is not applicable and the provision applicable in such cases in section 72 of the indian contract act, 1872 and the limitation for such claims would be 3 years.7. ..... shri ashok grover, the learned counsel for the appellants, has vehemently contended that reading sections 15 and 46 of the act, the duty leviable on the goods was at the rate prevalent when the bill of entry was filed and the goods removed from the custom house for home consumption. ..... the provision only provides for a new forum and does not create any new rights in favour of the respondent.the words "as if such proceeding or matter were an appeal filed before it" would not mean that the revision application filed before the central government has become an appeal before the ..... " "our attention was drawn to the decision of the supreme court reported in madras rubber factory v. ..... madras rubber factory v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC397DTri(Delhi)
..... sugar) vuyyuru, hereinafter referred to as the company, filed a revision petition before the additional secretary, government of india, under section 36 of the central excises & salt act, 1944 against the order dated 14th of may 1980 passed by the appellate collector of customs & central excise, hyderabad in ..... pointed out that the goods had been taken clearance from the factory on 10-8-78 after payment of duty on the strength of the gate passes and for purpose of release as levy free sale sugar was abolished on 10-8-78 and as by that time the appropriate authorities had not lifted this levy sugar which was lying outside the factory premises--they had no other option but to divert the goods ..... the sugar required by the government of india to be sold under clause (f) of sub-section (2) of section (3) of the essential commodities 'act,' 1955 (to be distributed to the public at fair price) was called "levy sugar" and the remaining sugar, which the manufacturers could dispose of in the open market as "the sugar other than ..... representative very vehemently submitted, that the appellate' collector did not simply understand the company's case and unless the tribunal allows the appeal, the revenue shall not accept the refund claim, ..... though, normally, we do not like to burden our orders with the orders of the lower authorities, in this case we like to notice the entire board order dated 29th of august 1981, because it has the effect of deciding the dispute ..... were heard in new delhi on 29-9-81 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC2034DTri(Delhi)
..... the appellants have mainly based their case on the following two grounds : (i) section 3 of the central excises and salt act, 1944 which is the charging section in the act, stipulates that the duty of excise is leviable on all excisable goods "which are produced or manufactured in india". ..... but may be imposed later.from this observation, it would appear that the excise authorities were justified in demanding from the appellants the enhanced rate of duty in force on the date of removal of the goods from factory and not at the rate in force on the date when goods were manufactured.9. ..... in the appellants' case there is no dispute that their goods were cleared from the factory premises after the finance bill, 1978 had come into force. ..... since the appellants' goods were cleared from their factory after introduction of the finance bill, 1978, in the parliament, the department were fully justified in subjecting the said goods to the rates of duty as prescribed by the said finance bill. ..... since the process of manufacture is complete when they are shifted to the factory godown for storage prior to their final clearance from the factory, they should attract the rate of duty prevalent on the date when such goods are fully manufactured and shifted to the factory godown. ..... clearly lays down that the rate of duty and tariff valuation applicable to any excisable goods shall be the rate of duty and tariff value in force on the date of the actual removal of the goods from a factory. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC766DTri(Delhi)
..... character of electrodes was formation of arc in the process of use in the furnace, and they get consumed whereas the report given by the experts of indian institute of science, bangalore which they made after visiting the factory, indicated that the graphite head blocks remained tact after use in the furnace, and that the specific function which they performed in their plant in the graphitising furnace was such that there was ..... the opinion given by the experts of indian institute of science, bangalore also does not lend much weight to the case of appellants because any expert opinion in order to merit consideration must be backed by reference to known authorities on the subject, so that on face of it, the report could indicate that it was not based on subjective assessment of the experts who visited the factory on the requisition of the appellants but had weightage of known authorities on the subject. ..... graphite india limited, filed a revision1 petition before the central government (joint secretary, ministry of finance, department of revenue, new delhi) assailing orders of the excise authorities whereby a product manufactured by them and described as "graphite head blocks" was classified, for the purpose of excise duty, under tariff entry no.67 of central excise tariff, as 'graphite electrodes' ..... this revision petition stands transferred to the tribunal as an appeal by virtue of provisions of section 351 of the central excises and salt act, 1944, and is being disposed of as such.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC430DTri(Delhi)
..... therefore, no scope left for doubt on the question whether the process to which the grey fabric was subjected by the appellants in their factory amounted to "manufacture" within the meaning of section 2(f) of the central excises and salt act and whether such processed fabric could be deemed to excisable under item 19 of the cet. ..... relating to items 19 and 22 of the cet, among others, were revised, along with the definition of "manufacture" in section 2(f) of the central excises and salt act so as to specifically provide that processing amounts to manufacture and create separate sub-items for unprocessed and processed fabrics. ..... 6 of 1980 only regularised the levy of processing stage duties and that the basic classification even in the case of processed fabrics had to be determined with reference to the grey fabric is also not acceptable for the reason that the said act had the effect of making processed fabrics as a distinct entry in the excise tariff under the relevant items in addition to ..... , he submitted that the very question involved in the present case came to be considered by the board and they had clarified that where grey fabrics falling under item no.19-1(2) cet were processed in the same factory and the processed fabrics fell under item no. ..... " means woven material or production of woven substance which may be woven out of cotton or man-made fibre or yarn.but, processing of cotton fabrics or man-made fabrics does not bring into existence any new woven stuff or substance. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC391DTri(Delhi)
..... as regards the point raised by the appellants that the crushing process was being carried on in a factory, it is clear from the definition of factory vide section 2(m) of the factories act, 1948 that it does not fall within the description of factory given therein since the crushing process in the instant case cannot be treated as manufacturing process. ..... we also hold that the premises on which the whole process was being carried on was not a factory within the meaning of the factories act, 1948 but a part of mine within the meaning of section 2(1)(j) of the mines act, 1952.hence, we uphold the order of the central board of excise and customs and drop the proceedings initiated by the central government with the issue of their show cause notice and as a result the ..... she concluded by stating that this new product will definitely fall under tariff item no ..... state of rajasthan, 1980 elt (sc) 383 and since in this case a new and different article with a different name, character and use has come out of the manufacturing process, it normally falls within the definition of "manufacture" and the premises on which the whole manufacture is being carried on, not being adjacent to the mine, should be categorised as factory. ..... 68 could not be made applicable as the pyrites lumps were being crushed within the mine premises and also the crushing would not result in the manufacture of a new commodity. ..... as no new product has come into existence, the crushing and sieving process cannot be treated as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC504DTri(Delhi)
..... notification has been given a retrospective operation with effect from the date of commencement of the act itself, namely 1-3-1944 by virtue of section 51 of the finance act, 1982 with the result that the position as now stands, the goods produced, cured or manufactured in a factory though used in another process in the same factory for the manufacture of another product have become excisable by introducing a deeming provision that such user ..... known as 'cushion' was not a finished product so as to amount to 'manufacture' as contemplated in section 2(f) of the central excise act, 1944 but was only being employed as an integrate d process in the preparation of another article and that resultant product was being cleared after payment of duty and that in case excise duty would be held leviable on this first product, namely, 'cushion' also, it would inflict double ..... central excise rules, 1944, it was not essential that the removal should be clandestine and further that rule 10 would not apply to these set of cases and that high court of kerala having held in the cases taken by these very parties that these cushion compound even when captively consumed was a product directly falling within the description of the tariff item 16a(2) of ..... they also pleaded that reliance placed by the appellate collector on the judgment of the kerala high court was not justified in this case because what was held there was a result of faulty arguments of appellants' counsel and not because of lack of facts to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(12)ELT558TriDel
..... was legitimately due were preferred by the appellant by three letters dated may 22, 1979, november 22, 1979 and november 26, 1979, and rejected by the assistant collector of customs on the ground that they were barred under section 27 of the customs act by four different orders ; (b) four appeals were taken to the appellate collector of customs, who disposed of all the appeals by a common order confirming the asstt. ..... a party who had right to appeal to refuse to resort to the procedure prescribed by the statute and to file a suit ; (c) civil courts have, however, jurisdiction to examine only cases in which- (i) the provisions of the statute had not been complied with by the assessing authority ; or (ii) such authority did not act in conformity with fundamental principles of judicial procedure or in violation of such principles; or (iii) an order is made which is not within the competence of the assessing authority ; or (iv) the ..... in the facts and circumstances of the instant case, we have no hesitation to upheld the contention of the revenue that the claims for refund are all barred under section 27 of the customs act, 1962, having been preferred much after the expiry of the period of limitation prescribed therein and payment having been made without protest.25. ..... madras rubber factory v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC455DTri(Delhi)
..... provisions of rule 10 relating to short-levy would become redundant, that the power under rule 10 was also, in a sense, a review power inasmuch as it enabled the proper officer to issue a show cause notice in case he felt that duty had been short-levied due to error, that mistake of interpretation of law was also an error, that the superintendent who issued the show cause notice on 4-8-1975 was a proper officer in terms ..... this reason it was relevant to refer to the definitions of 'public service vehicle' and 'goods vehicle' in the motor vehicles act, that in this sense forklift trucks were not transport vehicles but work trucks used for a short distance transport within the factory area and that the other features which distinguished them from transport vehicles were that forklift trucks not only moved the goods ..... on behalf of the department, shri raghavan iyer stated that the motor vehicles act had quite a different purpose to serve and the definitions given therein were, therefore, not relevant, that the magraw hill encyclopaedia of science and technology described forklift trucks as industrial ..... the question involved in this case is whether internal combustion engines manufactured by the appellants and designed for being fitted to forklift trucks are chargeable to duty under item 29(0 of the central excise tariff, as held by the department, or under item ..... functions, their primary function being one of carriage of materials from one place to the other within the factory area. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC535DTri(Delhi)
..... duty of excise leviable thereon if made from any of the following materials or a combination thereof, namely: ii) waste or scrap obtained from copper or copper alloys where the prescribed amount of duty of excise, or, as the case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has been paid on the copper or the copper content of alloys; or iii) virgin copper in any crude form on which the prescribed amount of duty of excise, or as the ..... case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has already been paid; or iv) copper in any crude form purchased from the market on or after the 20th day of august, 1966, or v) waste or scrap of copper and copper alloys, falling under ..... to the foundry for manufacture f brass sheets or after the manufacture of brass sheets was not tenable since crude copper was liable to duty and this liability had to be discharged before it was removed within the factory for the purpose of manufacture of another product. ..... 58/68 dated 23rd march, 1968 which inserted a new para 3 therein as follows: 3. .....
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