Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(108)ECC626
..... 3,50,000/- under the provisions of section 111(a), (h), (i), (j), (o) of the customs act, 1962. ..... as regards penalty imposed on the appellants the commissioner (appeals) has come to the conclusion that there is no requirement of conscious knowledge for imposition of penalty under section 112(a) of the customs act, and he has reduced the penalty to rs. ..... since the barges are availing the benefit of notification no.21-2002-cus, generated by repairing the said barges would fall under the category of imported goods as defined under sub-section (25) of section 2 of the customs act, 1962. ..... this appeal is directed against order-in-appeal dated 28.2.2005 which upheld the order-in-original as regards confiscation of scrap, reducing the penalty on the appellants.2. ..... since the question involved in this case is regarding interpretation of notification the penalty imposed on the appellants appears to be on higher side, i reduce the same to rs. ..... cause notice i find that the whole case has been made out against the appellants in respect of waste and scrap of iron and steel from the records that the issue involved in this case is regarding interpretation of notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT775TriDel
..... consider the pleas of the appellant and the evidence placed before us in this regard and hold that the demand for duty if any should be confined to the period of six months provided under section 11a of the ces act. ..... case it is not disputed that in respect of both the units licences were obtamed and goods were being openly produced and returns were filed ..... not leave any doubt that whatever be the other circumstances regarding capital, registration under other laws etc. ..... a consequence will be limited to the normal time limit under section 11a of ces act. ..... maintained central excise accounts and submitted returns there cannot be any question of such clandestine removal and consequently only normal time limit applies and not the extended time limit of 5 years under section 11a of the central excises & salt act. ..... iii) steel furniture manufactured by unity are painted in the unity painting section which is adjecent to quality from where power is drawn for painting ..... thus accept the appellant's arguments in this regard and answer the third question in the ..... the appellant's pleas in this regard and set aside the confiscation. ..... the view that a 'manufacturer' was "a person by whom or under whose direction and control the articles or materials are made. ..... " "i admit that with an intention to avail of the exemptions provided under the central notifications and also for income tax purposes the units are bifurcated into quality and unity steel industries but in reality though my wife is ..... the provisions of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC137
..... there is a firm, the assessing officer will apply the partnership law, subject of course, to any specific provision in that regard in the tax law modifying the partnership law. ..... manufacturer, trader or person mentioned therein to take out a licence.in notifications issued under rule 174a providing for general exemption from licensing control in the schedule providing for form of application for claiming exemption reference was to proprietors/partners and directors of the company owning the factory.there is nothing in the central excises & salt act, 1944 or rules modifying the partnership law. ..... this notification 89/79 superseded an earlier similar notification 176/77, dated 18.6.1977.notification 176/77, dated 18.6.1977, later superseded by notification 89/79, dated 1.3.1979, exempted goods falling under item 68 of the cet cleared for home consumption on or after the first day of april in any financial year by or on behalf of a manufacturer from one or more factories from the whole of the duty of excise ..... finance and other incidents of the respective businesses, the irresistible conclusion is that the second partnership was set up only in order to defeat the provisions of the exemption notifications 176/77,89/79 and 105/80 set out above. ..... central excises & salt act, 1944 section 2 defines "manufacture" and then goes on to say that the word manufacturer ..... the section declares further that the persons who have entered into partnership with one another are called individually "partners" .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC290
..... cheese cubes packed in aluminium foils and the question which arose was whether the cheese cubes could be said to be sold in sealed containers so as to attract the mischief of entry 6 of schedule e to the bombay sales tax act, 1959 in considering the question, however, the high court approved the view taken by the sales tax tribunal that for an article to be a container it should have a separate existence from the thing contained, as otherwise any ..... the processes undertaken by the appellants constitute "manufacture" within the meaning of section 2(f) of the act and the cartons fell under item 17(3) of the central excise tariff. ..... the collector has relied on the notes regarding the entry "boxes, bags and other packing containers" and the notes say that the entry covers, inter alia, paper board drums (containers) whether manufactured by rolling or by any other method, and whether ..... 23-1-1986 passed by the collector of central excise, chandigarh.by this order, the collector held that the (disputed) goods manufactured by the appellants were classifiable as printed cartons under item 17(3) of the first schedule to the central excises and salt act, 1944 (the schedule and act are referred to hereinafter as central excise tariff and the act for brevity's sake). ..... lakh on the appellants under rule 173q for contravention of the various provisions of central excise law.2 ..... assails the collector's reliance on the cccn in support of classification of the goods under item 17(3) central excise tariff. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(55)ELT554TriDel
..... (2) whether it was permissible for the department to invoke the provisions of the proviso to section 11a(1) to avail the extended period of five years; (3) whether the seized 40 coils of copper wire were removed by the appellants from their factory in contravention of rule 52a(5) and rule 173q(1) of the central excise rules, 1944; (4) whether duty was recoverable under heading 7408.11 of the central excise tariff on 70.1029 m.t. ..... in view of our finding that it was not permissible for the department to invoke the extended period under proviso to section 11a(1) of the central excises and salt act, 1944, we hold that the additional collector's order confirming the demand of duty leviable on copper wire coils weighing 70.1029 m. ..... there at all and it does not help in any way in clarifying the meaning of the term 'unwrought' as understood in the trade or common parlance.we find that there is no evidence on record, on the basis of which inference could be drawn in regard to the meaning of the term 'wrought' as understood in the trade or common parlance. ..... he contended that the shortage of 1947.100 kgs on account of difference between the rg 1 balance and the quantity of the goods found on physical check was on account of burning losses but it appeared that the actual losses on this account were of the order of 1.5%. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(79)ELT705TriDel
..... classification of the machine; that the lathe machine remained a lathe machine; that after reconditioning of the lathe machine, no new commercial product of a distinct name, use or character came into existence so as to merit classification under a different tariff item emerged; that the lathe machine was lathe machine when it was received in the factory and remained a lathe machine after some technical changes; that the ld.collector (appeals) was not ..... question is whether the processes undertaken by the appellant for conversion of the model of lathe machine into another model under the provision of rule 173h amount to manufacture or not and thus the facts in the two cases are different and therefore, ..... those processes which do not amount to manufacture; that duty cannot be charged twice on the same product even if some change in use or character or name has taken place, so long as the product remained under the same tariff item or sub-item; that some change in name, character or use in the product does not amount to manufacture; that on the same item duty cannot be charged twice. ..... stipulation was implied even earlier when rule 173h is read together with the changing provision in section 3 of the act and the two are interpreted harmoniously. ..... this case with the facts of the case before us we find that the lathe machine was brought to the factory for different processes permitted under rule 173h wherein the condition was that the process undertaken should not amount to manufacture. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC465Tri(Delhi)
..... in this view of the matter, we do not consider it necessary to discuss the plea of the appellants with regard to entitlement for exemption under notification no. ..... , the learned sdr, mentioned that the collector has rightly rejected the claim under both the notifications.dolomite was used in the lining of the furnace, and the goods were not the product of ..... " upto 19-3-1990, there was no specific entry with regard to 'dolomite'.further, the products that have only been 'calcined' were specifically excluded from the coverage of heading ..... 171 (tribunal) wherein it has been held that crushing of dolomite into powder and chips does not bring into existence a new commodity, as envisaged by section 2(f) of the central excises and salt act, 1944 (hereinafter referred to as the 'act').7. ..... sharad bhansali, the learned sdr stated that the relevant note 2 in chapter 25 of the schedule to the central excise tariff act, 1985, (hereinafter referred to as the tariff'), was substituted with effect from 20-3-1990, but added that this note was of a clarificatory nature.on page 5 of his order, the adjudicating collector of central excise, raipur has discussed the contention of the assessee with regard to limitation. ..... appellant had submitted before the collector of central excise, raipur during the personal hearing on 15-9-1992 as under :- "(3) such imposition of penalty is also not justified if the facts were within the knowledge of the department (indian rubber manufacturing company limited v. c.c.e. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(90)ELT398TriDel
..... the appellants had declared their ex-duty price per crate in part-1 proforma for determination of value under section 4 of the act. ..... the appellants claim with regard to interest lost on the differential between the cost of containers and the deposit amount taken from the buyers, has no basis under law. ..... the appellants had separate arrangement with the buyers with regard to the bottles and the wooden crates. ..... there was no discussion with regard to any deposit for the retention/holding of bottles. ..... the learned sdr stated that the extra collections in the name of rent on containers, shells repairing, breakages and burst of empty bottles, were part of the wholesale price and were not eligible for deduction under law as authoritatively interpreted by the hon'ble supreme court.6. ..... 598 (s.c), the matter related to the meaning and scope of the term "returnable" in section 4(4)(d)(i) of the act. ..... the expenses inourred on them as stated above is not liable to be included in the assessable value in terms of section 4(4)(d) of the central excises & salt act. ..... and a charge on the containers that inclusion of the cost of their repairs and maintenance in the assessable value cannot be justified when the cost of the containers themselves is not liable to be included in the assessable value in terms of section 4(4)(d) of the act. ..... this is an appeal filed by m/s agra, who under his order dated 26-2-1983 rejected the deductions claimed by the assessee in the name of the post-manufacturing expenses. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(86)ELT342TriDel
..... was approved taking impugned item to be non-excisable; that assessments were provisional before that and were finalised with the approval of the classification list; that approved classification list cannot be reopened by circumventing the provisions of rule 173b(5) and section 35e of the central excises and salt act; that rt 12 returns were finally assessed.6. ..... 13,55,995.65 should not be recovered from them under proviso to sub-section (1) of section 11a of the central excises & salt act read with rule 9(2) of the central excise rules ..... this would be so since what is liable for duty under item ie is glucose in any form and, therefore, in order to demand duty under that section, the department must establish that the product on which duty was demanded was known in the market as glucose in one form or the ..... it, therefore, appears to us that there was substantial evidence that having regard to the nature of the goods that this was unlikely that the goods in question were ..... collector however dropped the entire demand holding that the demand was time-barred under section 11a of the central excises & salt act, 1944.2. ..... simply because a certain article falls within the schedule, it would not be dutiable under the excise law, if the said article is not "goods" known to the ..... particular, the supreme court has held that marketability is an essential ingredient in order that an article be dutiable under the schedule to the central excises and salt act and also under the tariff act, 1985. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(121)ELT231TriDel
..... collector of central excise had recorded his reasons for modification of the earlier classification list as under :- "at the time of issuance of earlier order dated 29-12-1988, the fruit products order, 1955 and the prevention of food adulteration act, 1954 were not available with me and hence they were not taken into consideration in deciding the issue of classification of impugned ..... popular or commercial meaning of the drugs was synonymous to meaning given in the drugs and cosmetics act, 1940 regarding manufacture and distribution of drugs and cosmetics. ..... merits, after analysing the competiting tariff entries, he referred to the provisions of fruit products order, 1955 and the bombay collectorate trade notice no ..... other sweetening agents, natural or synthetic, provided that the quantity added does not exceed that necessary for normal sweetening purposes and that the juices otherwise qualify for this heading, in particular as regards the balance of the different constituents [see item (4) below]. ..... also rejected the preliminary objections of the assessee, with regard to the jurisdiction, res judicata etc.on appeal, the collector of central excise (appeals), indore rejected the objections of the appellants against re-classification and with regard to the earlier board's clarifications. ..... of the central excise tariff.we also agree with the appellate authority with regard to other pleas taken by the appellants. ..... as regards juices, unfermented and not containing added spirit, see note 5 to .....
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