Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2008)12STT103
..... the scn, however, noted that, apart from the remuneration, certain charges were also received by the appellants from their principals towards freight, labour, electricity, telephone etc. ..... nevertheless, the scn proceeded to frame a case of undervaluation against the party by alleging that charges towards freight, labour, electricity, telephone etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)14STT224
..... akzo nobel [contractors engaged by the buyer of the goods manufactured and supplied by the appellants] towards labour charges for surface preparation and painting of the goods viz. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2006)(111)ECC441
1. in the month of september 2000, the appellants had paid excess duty of rs. 3,78,352/- on a certain quantity of detergent powder, which were removed to m/s. hindustan lever ltd. (m/s. hll, for short). such removal of goods to m/s. hll was for and on behalf of m/s. vashisti detergents ltd. (m/s. vdl for short), for whom the appellants had manufactured the said goods on job-work basis. the above clearance on payment of duty was made on 13.9.2000. the appellants filed a refund claim for the above amount on 30.7.2001 and the original authority rejected the same on the ground of unjust enrichment. the first appellate authority also held that the refund claim was hit by the bar of unjust enrichment. hence the present appeal.2. after examining the records and hearing both sides, i find that the orders of the lower authorities are sustainable in terms of the tribunal's larger bench decisions in the cases of s. kumar's ltd. v.commissioner and grasim industries v. commissioner . the appellant's counsel has stated that, though under the invoice issued by them to m/s. hll at the time of the above clearance of goods, they had passed on the incidence of duty to m/s.hll, the duty burden was taken back later by way of adjustments against the job charges payable by m/s. vdl for the period october 2000 to august 2001. on this basis, she has argued that the above refund claim was not hit by the bar of unjust enrichment. this claim has been contested by learned sdr, who has referred to a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(121)ECC161
..... it appears from the impugned order that learned commissioner found a master-hired labour relation between m/s. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1995)LC335Tri(Chennai)
..... eastern polybags as to the quantum of granules which exchanged hands between the two and also about the production of the goods in the appellants factory. ..... he also pleaded that appellants were not aware that granules received on loan exchange basis should be reflected in form iv account. ..... production of the goods based on the machinery installed, period for which it was run and the possible production that could emerge in the relevant period taking into consideration other elements like consumption of electricity, labour employed, etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(83)ECC656
..... and if from the facts of the case and the terms of agreement between the raw material supplier, and the job worker, it can be established that job worker is a dummy unit, or is just a hired labour of the raw material supplier, then the raw material supplier would be the principal manufacturer and the job worker would be his workman or hired ..... questions that arise for consideration in these appeals are as to whether the appellant had manufactured and cleared printed carton and as to whether the independent laminators and scorers can be considered as hired labourers of the appellant and whether the relationship between them is on principal to principal basis? ld. sr. ..... appellant is also on principal to principal basis and hence the show cause notice demanding duty on the appellant on the ground that the manufacture of printed carton by getting the work completed from hired labourers that is scorer and laminator is against the evidence on record. ..... that the issue of the trader being an independent manufacture or to be treated as a hired labourer was not the question in the cited cases. ..... there is no relationship of hired labourer between them and the scorers and ..... of the terms and conditions of the contract between the two, the cegat came to the conclusion that the contractors were not merely working as hired labour under the board. ..... to the commissioner's finding and submitted that he had committed serious error in holding that the scorer and laminators as hired labourers of the appellant. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2003)(85)ECC403
..... now coming to the aspect with regard to the quantum of penalty on the appellants, so far as appellant chinnadurai is concerned, we have already held that he was a poor labourer working abroad and his name and services have been used by his previous employer bernad ra] for importing illegally the goods in question and the appellant himself admitted in the statements that these items ..... in the present case the importer (chinnadurai) specifically and in categorical terms stated that the cargo belonged to bernad raj, and that he was only a labourer with an income of 600 to 750 uae dirhams and that he was residing abroad alongwith 15 co-workers in a room and he neither knew driving nor was he having a driving licence and that the goods belonged to shri bernad ..... statement was obtained from the said chinnadurai on 23.9.1998 and 24.9.1998 wherein he stated inter alia that he was working in dubal from 10/93 as labourer on a monthly salary of 600 dirhams with m/s besco international owned by shri bernard raj and he came to india in may 1998 and he did not have any savings in the bank, did not purchase any car at dubai ..... on a reading of the statements given by chinnadurai coupled with his earnings abroad merely as a labourer earning 600 to 750 dirhams per month, together with the corroborative statement of various other persons and the conduct of the other appellant bernad raj, we come to an irresistible conclusion that the name and services of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1998)(62)ECC189
..... the appellants are paying the cost of labour charges only to the manufacture of the die, while retaining the entire amount themselves. ..... they are paying only labour charges as can be seen from the invoices and therefore, the entire charges as claimed by the department in the show-cause notice is sustainable. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2005)(190)ELT72Tri(Chennai)
1. in all these appeals of the revenue, the appellant is aggrieved by orders of the lower appellate authorities setting aside demands of cess under the agricultural produce cess act, 1940 (apc act, for short) on prawn/shrimp exported by the respondents. section 3 of the apc act provides for levy of cess in the form of customs duty at the rate of 0.5% ad valorem on all scheduled articles which are produced in, and exported from, india. fish is specified as item no. 7 in the schedule to the act. the question before the lower appellate authorities was whether "fish" included prawn and shrimp. they answered this question in the negative, but without certainty. accordingly, giving the benefit of doubt to the assessees, the lower appellate authorities dropped the levy under section 3 of the apc act in respect of prawn/shrimp.2. ld. jdrs, shri a. jayachandran and shri c. mani reiterated the grounds of the appeals and submitted that the view taken on the above issue in the impugned orders was not correct. the gist of their arguments was that 'fish' was a general and broad term, which covered prawn and shrimp also. it was submitted that, in common parlance, fish included prawn/shrimp as these were seen collectively as seafoods by the common people. in the absence of any definition of the term 'fish' in the apc act, it should be construed on the basis of how it was known in common parlance. referring to the reliance placed by the lower appellate authorities on the definitions/ .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(13)LC428Tri(Chennai)
..... it is submitted before me by the learned counsel that the appellant who is a plantation labourer and who has worked for about two & half years in gulf countries, went to bombay from trichur to meet his childhood friend one najeeb for purpose of going abroad and not succeeding in that venture ..... the learned counsel also pleaded that the appellant is only a labourer and has been a victim of circumstance, lured by petty monetary consideration to play the role of a carrier and has 5 sisters to support. ..... it really passes my comprehension as to how a plantation labourer going all the way to bombay by train to meet his childhood friend for enquiring the possibilities of going abroad in connection with employment would be sent back by air by his childhood friend with a rexin bag without .....
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