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Case Laws
Showing 61 to 80 of 365 Records
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2001 (6) TMI 729 - CEGAT, KOLKATA
Confiscation and penalty - Smuggling of buffaloes ... ... ... ... ..... pted the appellants they would have crossed the border and would have smuggled the buffaloes to Bangladesh. As such, it is seen that even according to the Revenue, no offence has yet been committed by the appellants, when they were intercepted. It is also seen that the cattle were still within the Indian territory. On the other hand, I find that the Commissioner (Appeals) has observed that the appellants failed to prove that they were not engaged in smuggling the cattle out of India. The above observation is placing a negative onus upon the appellants, which is not permissible under the law. On the other hand, there is no evidence with the Revenue that the cattle were in the process of being smuggled out of India. Accordingly, extending the benefit of doubt to all the appellants, I allow the appeals and set aside the impugned order with consequential reliefs flowing from the said order by extending the benefits to the appellants concerned. Stay Petitions also get disposed of.
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2001 (6) TMI 728 - CEGAT, NEW DELHI
Modvat/Cenvat ... ... ... ... ..... the Tribunal in the case of Jaypee Rewa Cement v. C.C.E. reported in 2000 (119) E.L.T. 552 (Tri. - LB) 2000 (38) RLT 111 . He submits that the Tribunal in this held that a manufacturer of cement is not entitled for the benefit of credit on explosives used in the mines. 4. emsp Heard both sides. 5. emsp In view of the above mentioned decision of the Larger Bench of the Tribunal, the appellants are not entitled for the benefit of Modvat credit in respect of explosives used in mines. Hence, there is no infirmity in the impugned order. The appeal is dismissed.
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2001 (6) TMI 727 - CEGAT, BANGALORE
Demand - Show cause notice - Limitation - Lime - Dutiability ... ... ... ... ..... andable inasmuch as the fact of manufacture was suppressed and the product so manufactured having been used captively without payment of Central Excise duty proves the guilt of the assessee beyond doubt and hence five years period is available to the department. 4. emsp We have heard both sides and considered the submissions and find - When the dutiability of the entity was under dispute and was being studied by the department up to the level of Central Board of Excise and Customs and the department rsquo s Chemical Examiner had visited the premises to study the process and this was in progress since 1991 and no evidence has been brought on record to allege any change in the nature of the entity, the issue of a demand under the Provisions of Section 11A(1) for the period 28-2-1986 to 15-5-1990 which is limited in the appeal before us to the period (1-10-1989 to 15-5-1990) by a SCN dated 5-10-1994 is barred by limitation. 5. emsp In view of our finding, the appeal is rejected.
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2001 (6) TMI 726 - CEGAT, MUMBAI
Confiscation and penalty - Jewellery and currency confiscated ... ... ... ... ..... and she has with her TRA Form and the entire action of the appellant at the time of incident is only a bona fide. Since the two members Bench of the Tribunal is on that particular way the matter which is before me as a single member case is binding on me. 2. emsp Ld. JDR Shri J.M. George would states that facts narrated by the divisional Bench may not be correct it has not been appreciated by the divisional Bench as the conduct of the appellant in concealing purse from the scrutiny of the Customs officers. 3. emsp I have considered the circumstance of the order especially pages 3, 4, 5 of the order, the matter has been considered by two members of the Tribunal. They have come to the conclusion as narrated above namely that no mala fide could be attributed to the appellant. The judicial discipline demands single member should follow the finding given by two members. Hence I set aside the impugned order and allow the appeal ordering consequential relief if any according to law.
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2001 (6) TMI 725 - CEGAT, MUMBAI
Reference to High Court - Question of law ... ... ... ... ..... i High Court in Pioneer Silk Mills Pvt. Ltd. v. Union of India 1995 (80) E.L.T. 507 (Del.) . The demand of duty to the extent of Rs. 5,500/- was upheld and remaining amount was set aside and penalty was also set aside. The reference application has been made on the ground that while Central Excise Act, 1944, impose a general levy of excise duty on all goods manufactured and produced, aim of Additional Duties of Excise (Goods of Special Importance) Act, 1957 is to supplement the levy by Additional Duty of the same nature on certain goods. We have referred the matter in several cases to the High Court. Hence this statement of cases forwarded to the Hon rsquo ble High Court of Gujarat on the above question for its opinion. Following papers are enclosed, Order-in-Original No. 28/MP/90 dated 27-3-91, Order in Appeal No. E/445/91 dated 12-6-98 Order No. 1992/WZB/1998 certified by 16-7-98, and the copy of the application filed by the department. The reference application is allowed.
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2001 (6) TMI 721 - CEGAT, NEW DELHI
Rectification of mistake - Show cause notice ... ... ... ... ..... that the law provides for redeeming the goods, however, in the instant case, the goods were not permitted to be redeemed. He, therefore, submits that the mistakes may be rectified and the goods may be permitted to be redeemed. 3. emsp Ld. DR opposes the request and submits that there is no mistake in the final order. 4. emsp I have perused the final order. I have heard the submissions of the ld. Counsel as also the ld. Dr. I note that there is no evidence available on record to show that the claim of the goods was made before issue of SCN. Since no claim was made to the goods before issue of the SCN, therefore, the goods have rightly been confiscated. 5. emsp I also note that though there is a provision for redemption of the goods on payment of fine, however, it is not essential that in all cases redemption should be permitted. As in each case the facts are to be considered. 6. emsp Having regard to the above discussions, I find no substance in the ROM. The same is rejected.
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2001 (6) TMI 719 - CEGAT, BANGALORE
Nurrish granules and liquid - Classification ... ... ... ... ..... the Tribunal in the recent case has clearly held that the assignment has to be taken as effective from the date stipulated in the deed between the parties and not from the date of order of registration in the case of Charkha Detergents and Soap Enterprises v. CCE, New Delhi reported in 2001 (130) E.L.T. 333 (T) 2001 (43) RLT 288 . 5. emsp Heard Smt. Radha Arun. She reiterated the findings given by the authorities below. 6. emsp We have carefully considered the matter. On going through the submissions made by both sides with reference to the facts and circumstances, we are of the view that the entire matter will have to be looked into afresh by the adjudicating authorities. In the view we have taken, we are remanding the matter to the jurisdictional adjudicating authorities to examine the matter afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. All the issues are kept open. Thus, these appeals are allowed by way of remand.
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2001 (6) TMI 696 - ITAT MUMBAI
Depreciation ... ... ... ... ..... ound No. 2 above. The Assessing Officer included the expenses incurred on repairs and vehicle tax for the purpose of disallowance under section 37(3A) of the Act. On appeal the CIT(A) excluded them from consideration for the purpose of disallowance under section 37(3A) observing that repairs on motor cars and taxes paid on the vehicles even otherwise allowable under the provisions of sections 30 to 36 of the Act. The revenue is aggrieved. 6. We have heard the arguments advanced by the ld. representatives of the parties. In a number of cases it has been held that the expenditure on motor cars in respect of repairs and taxes specifically fall under sections 30 and 31 and, therefore, following the decision in CIT v. Chase Bright Steel Ltd. 1989 177 ITR 124 (Bom.) such expenses cannot be considered for disallowance under section 37(3A). In this view of the matter, we uphold the decision of the CIT(A) and reject the appeal of the revenue. 7. In the result, the appeal is dismissed.
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2001 (6) TMI 690 - CEGAT, CHENNAI
Valuation - Demand - Limitation - Penalty ... ... ... ... ..... of filing mandatory monthly returns in RT 12 any non-disclosure about the non passing of trade discount as declared and got approved from the Department was illegal with intent to evade payment of duty. We find the Collector in his findings in paras 28 to 56 extracted above has very extensively dealt with all the aspects of the matter and we see no reason to interfere with the order passed by him. 10. emsp As regard penalty under Rule 173Q we find that the assessee had resorted to wilful mis-statement which resulted in duty evasion of over Rs. 40/- lakhs. We are in agreement with the findings of the Collector that there was an attempt to defraud the Exchequer and therefore, severe and deterrent punishment is called for. Imposition of penalty of Rs. 10 lakhs under Rule 173Q of the CE Rules, 1944 which is 25 of the duty is also very reasonable. We see no reason to reduce the same. In the result the impugned order is confirmed and the appeals are dismissed. Ordered accordingly.
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2001 (6) TMI 688 - CEGAT, NEW DELHI
Valuation - Freight and insurance - Additional packing ... ... ... ... ..... Delhi 2000 (119) E.L.T. 191 (T-LB) 2000 (38) RLT 637 . However, we find prima facie substance in the learned Counsel rsquo s submission that abatement of expenditure incurred on additional packing is permissible. We also note that the authorities below have not given clear finding on the admissibility of deduction of additional packing charges from the assessable value. 4. emsp Having regard to the above and in the absence of the exact figure of abatement claimed in respect of additional packing, we direct pre-deposit of Rs. 7 lakhs in Appeal No. E/1019/2001-A and Rs. 3 lakhs in Appeal No. E/1020/2001-A towards duty demand within a period of 8 weeks from today. On such deposit, pre-deposit of balance duty and the entire penalty shall stand dispensed with and recovery thereof stayed during the pendency of these appeals. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without further notice. Compliance to be reported on 27-8-2001.
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2001 (6) TMI 687 - CEGAT, MUMBAI
Modvat/Cenvat - Duty paying document ... ... ... ... ..... tockist purchased the goods in question from the manufacturer, and sold them to the appellant is not in dispute. Two of the invoices of 250 kilograms and the third one for 500 kilograms. The conclusion therefore inescapable is that Jagdish Agencies Pvt. Ltd. was a dealer of the manufacturer. 6. emsp The Assistant Collector accepts that Parekh Chemicals and Colour Company is an authorised dealer of the manufacturer. It is not clear what he means by its not being a ldquo wholesale dealer/distributor rdquo of the manufacturer. In this case again the quantities are in wholesale, 100 kilograms and 300 kilograms. This supplier also satisfied the requirement of being a dealer of the manufacturer. The decisions cited by the Counsel for the appellant CCE v. Monsanto Manufacturers Pvt. Ltd. 1996 (87) E.L.T. 696 , CCE v. Uttam Ind. Engg. Pvt. Ltd. 1997 (89) E.L.T. 87 and CCE v. Spun Tubes Ltd. 1998 (103) E.L.T. 52 also support this view. 7. emsp Appeal allowed. Impugned order set aside.
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2001 (6) TMI 686 - CEGAT, BANGALORE
... ...
... ... ..... either within the factory of production or in any other factory of the same manufacturer, from the whole of the duty of excise. 4. emsp We have carefully considered submissions made by both sides. It is strange argument advanced on behalf of the revenue that the Commissioner should have relied upon the report dated 6-12-96 of the Supdt., while deciding the issue before arriving at the conclusion. The order was passed as early as 11-4-96, and there was no occasion for him to rely upon the subsequent report referred to by the Department. On merits also, we find that the issue has been properly analysed by the Commissioner as can be seen and in particularly with reference to the relevant notifications referred to above by the respondents rsquo Counsel. We do not find any justification to raise the demand. Accordingly, the appeal filed by the department is hereby dismissed. 5. emsp Operative portion of this order was already pronounced in open Court on conclusion of the hearing.
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2001 (6) TMI 671 - ITAT CHANDIGARH
Method of accounting ... ... ... ... ..... hat society was brought into being for acquiring plots/houses for its members. It was not a profit making society. Therefore, on the basis of material available on record, the ld. CIT(A) was right in holding that interest allocated to members and other expenditure were to be allowed and if those expenses are taken into account, there is no positive income in the hands of the assessee. On the basis of facts and material available on record, I do not see any legal infirmity in the impugned order of the ld. CIT(A). I confirm the same. 13. Before closing, it may be stated that it is not the case of the Revenue that the CIT(A) took additional evidence in violation of rule 46A of the Income-tax Rules and, therefore, her order was vitiated. No such ground has been raised in the name of appeal or in submissions advanced before me during the course of hearing. With the above observations, I agree with the ld. CIT(A) and confirm her action. 14. In the result, the appeals are dismissed.
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2001 (6) TMI 663 - CEGAT, KOLKATA
Confiscation of the conveyance ... ... ... ... ..... ods being non-notified item under the provisions of Section 123. 4. emsp I find that though nobody has claimed the ownership of the goods in question, but there is no evidence on record as regards the same being of foreign origin or the same being of smuggled character. Also there is no assertion by the Revenue that either the bus owner or the bus driver or the cleaner was having any knowledge about the goods being of foreign origin or of smuggled character. The Tribunal in the case of Sukhamoy Mondal v. Commissioner of Customs reported in 2001 (129) E.L.T. 549 (Tribunal) 2001 (44) RLT 678 (CEGAT - Kolkata) has held that in the absence of any knowledge on the part of the driver and cleaner about the contents of the goods, confiscation of the vehicle was not justified. 5. emsp Keeping in view the above facts in mind and the ratio of the decision referred supra, I set aside the confiscation of the bus in question and allow the appeal with consequential reliefs to the appellant.
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2001 (6) TMI 654 - CEGAT, MUMBAI
Interest and penalty ... ... ... ... ..... t aside the second part of penalty of Rs. 10,000/-. Hence the appeal. 2. emsp During the proceedings copy of the Trade Notice No. 1/CX/CEN (l)/2001/M.III, dt. 3-1-2001 was shown to the Tribunal. The situation as exists in this appeal had come to the notice of the Government. In terms of this Trade Notice the logic in an earlier Trade Notice dt. 20-9-2000 was applied to the situation. It was ruled that as along as the deposit was made by the assessee on the appointed date, penalties and interest should not be attracted merely because the amount was credited to the Government rsquo s account much later that the date on which the deposit had been made. Exception was made where the delay was on account of any fault of the assessee. It is not the Revenue rsquo s case that the delay occurred on account of any fault of the assessee. Applying the good intention of the Government as proclaimed to the public in this trade notice, this appeal is allowed with consequential relief if any.
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2001 (6) TMI 653 - CEGAT, MUMBAI
Valuation - Penalty ... ... ... ... ..... nd present with the appellant when he came to India. 4. emsp We are also unable to accept the contention that the order of the Commissioner reducing the value from that of originally determined of Rs. 16 lakhs to Rs. 10.5 lakhs suffers from the infirmity that the appellant was not told of the reduction in value before it was determined. The order of the Commissioner was passed after considering the submissions of the appellant made with regard to the value and has resulted in reducing the value. 5. emsp The last contention is that the value of the telephones has greatly deteriorated these having been replaced by later generations and that some reduction in penalty is called for. We note the departmental representative contention that there was a clear premeditated attempt to smuggle the goods without paying appropriate duty upon them. Having regard to the submissions regarding the value, we reduce the penalty from Rs. 6.5 lakhs to Rs. 5.5 lakhs. 6. emsp Appeal partly allowed.
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2001 (6) TMI 640 - CEGAT, KOLKATA
Demand - Penalty ... ... ... ... ..... ecords duly stand corroborated by the statement of the buyer, the onus, at least primarily to show that the entries made in the private records are not correct, shifts to the assessee. There is no explanation coming from their side and no efforts have been made to satisfy the Department that the entries made in the said private records are not reflecting the clearance figures. I also note that the factum of shortage of the final product on the day of visit of the Officers in the appellants rsquo factory also supports the Revenue rsquo s case. Accordingly, I am not inclined to interfere in the order of confirmation of demand by the authorities below. However, in the facts and circumstances of the case of the quantum of personal penalty imposed upon the appellants, is reduced from Rs. 1,63,556.54 to Rs. 75,000.00 (Rupees seventy-five thousand) only. But for the above modification in the quantum of penalty, the appeal is otherwise rejected. Stay Petition also stands disposed of.
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2001 (6) TMI 639 - CEGAT, NEW DELHI
Confiscation of goods and vehicle ... ... ... ... ..... were loaded from the premises of M/s. Shabana Transport and on 25-4-95, he changed his statement and stated that the goods were loaded from the factory of M/s. Bharat Steel Rolling Mills. Therefore, for coming to true facts, his cross-examination was necessary. He was not produced for cross-examination. Further, the premises of M/s. Bharat Steel Rolling Mills were searched by the Revenue authorities and the shortages were found in respect of final product on estimate basis. This fact is not denied by the Revenue. 6. emsp The fact that the goods were sent by M/s. Vijay Enterprises, prima facie, was accepted by the Revenue authorities as the goods were released M/s. Vijay Enterprises on execution of a bond. 7. emsp As the driver of the truck and other witnesses were not produced for cross-examination and the shortages were recorded on estimate basis, therefore, the impugned orders against the present appellants, are not sustainable and are set aside and the appeals are allowed.
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2001 (6) TMI 638 - CEGAT, NEW DELHI
Custom House Agent’s Licence - Revocation of ... ... ... ... ..... od expired before the show cause notice was issued. Consequently, the impugned order passed by the Commissioner on the strength of that show cause notice, legally cannot stand. In fact, the impugned order is infructuous order. 6. emsp However, the Commissioner will be at liberty to proceed with the show cause notice dated 3-12-99, which had already issued to the appellants. He will also be at liberty to deal with the application of the appellants for the renewal of the licence in accordance with the law. Our present order will not effect the already pending proceedings on the basis of the show cause notice dated 3-12-99 and the power of the Commissioner to decide the application for the renewal of the licence of the appellants in accordance with law in any manner. 7. emsp Accordingly, the appeal of the appellants stands disposed off in the above terms. The Commissioner, however, shall make every effort to expedite the matter, as early as possible, as requested by the Counsel.
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2001 (6) TMI 637 - CEGAT, NEW DELHI
Modvat on inputs ... ... ... ... ..... ugned order were actually transported to the appellants factory. Thus the findings of the ld. adjudicating authority that original Material Receipt Memos and original Sales Tax Form 31 documents are susceptible to manipulation is without any factual evidence and is not legally correct. rdquo We fully agree with the above observations and findings made by the Commissioner (Appeals). In the absence of any allegations or any findings that the goods in question were not received in the respondents factory, there is no warrant for denying the Modvat credit on the sole ground that the original GRs were not produced by the respondents, especially when the production of original GRs is not legal requirement under any of the provisions of the Modvat Rules. Accordingly, no merits are found in the Revenue rsquo s contention that Modvat credit would not be available in such circumstances. 7. emsp In nut-shell, the impugned order-in-appeal is upheld and Revenue rsquo s appeal is rejected.
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