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Judgment Search Results Home > Cases Phrase: mediation Court: customs excise and service tax appellate tribunal cestat bangalore Year: 2004 Page 1 of about 8 results (0.039 seconds)

Apr 06 2004 (TRI)

Kalyani Foods Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Apr-06-2004

Reported in : (2004)(94)ECC356

..... ground that part of the inputs is contained in any waste, refuse or by-product arising from the manufacture of the final product or on the ground that any inter-mediate product has come into existence during the course of the production of the final product. rule 57e says that if the duty paid on any inputs on which credit has .....

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Jun 25 2004 (TRI)

Triveni Engineering and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jun-25-2004

Reported in : (2004)(172)ELT353Tri(Bang.)

1. this appeal is against the order-in-appeal no. 61/03-ce., dated 7-7-2003 passed by the commissioner central excise (appeals), bangalore.2. the appellants are manufacturers of steam turbines. they have cleared turbines said to be used for producing energy from non-conventional sources without payment of duty by availing the exemption under notification no. 6/2000-c.e., dated 1-3-2000. they filed classification declaration in respect of turbines to be cleared for malavalli project by claiming exemption under sl. no. 251 of notification no. 6/2000-c.e., dated 1-3-2000. the classification declaration was approved by the deputy commissioner in his o-i-o dated 12-1-2001 allowing benefit of exemption under notification no. 6/2000 for the period from january 2001 to december 2002. the department not being satisfied with the order of deputy commissioner, filed an appeal before the commissioner (appeals) who passed the impugned order and held that appellants are not entitled to exemption under sl. no. 251 of notification no. 6/2000.3. shri v. lakshmikumaran and shri g. shivadass, advocates, appeared for the appellants. it was pleaded that sl. no. 251 of notification no.6/2000-c.e., dated 1-3-2000 and sl. no. 237 of notification no.6/2002-c.e., dated 1-3-2002 exempts non-conventional energy devices/systems specified in lists 5 & 9 respectively from payment of excise duty. s. no. 16 in list 9 indicates that the items covered are agricultural, forestry, agro-industrial, industrial, .....

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Jul 16 2004 (TRI)

Pharmasia Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jul-16-2004

Reported in : (2004)(97)ECC427

1. this appeal is filed against order no. 18/2002, dated 26-2-2002 passed by commissioner of central excise, hyderabad-i, commissionerate.2. the facts in brief are that the appellants are manufacturers of vicks ultra clearasil and mediker for m/s. procter & gamble hygiene & health care ltd., (hereinafter referred to as p&g) on job work per agreement p&g supplies all the raw-material and packing materials to the appellants and the appellants collected conversion charges towards the processing of the materials. price declaration filed by them in terms of section 4(1)(b) of central excise act read with rule 6(b)(ii) of central excise valuation rules, 1975 is adopted for validation. at the end of each accounting year on finalization of cost sheet for each of the products by p&g the appellants are adopting the revised prices as calculated from cost sheets and are discharging duty liability. on scrutiny of cost sheet it was noticed that the appellants are not taking into consideration the "other works overhead" element in arriving at the assessable value though it forms part of the costing element of 'conversion cost' shown in the costing report. the manufacturing over head is nothing but indirect cost incurred for operating production division of a factory. it includes ordinary costs incurred from the stage of procurement of raw materials till the completion of the finished products. cost audit report procured by job work project reflects expenses on different elements .....

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Apr 27 2004 (TRI)

Munna Gift Centre Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Apr-27-2004

Reported in : (2004)(95)ECC699

1. this appeal arises from order-in-original no. 129/2001 dtd.25.07.2001. the appellant had imported 96 pieces of air conditioners from dubai and declared it as us$ 150 cif. the dri examined the goods and found them to be made in thailand. they questioned the partner of the appellants and recorded the statement. the partner of the appellants in order to seek the clearance of the goods agreed fro enhancement of the good at us$ 325 per piece. the dri on enquiries found that m/s. eta general pvt. ltd. chennai in collaboration with m/s. fujitsu general japan had sent a price list of o' general air conditioners effective from 4.6.2000 as 1400 dirhams per piece ex-dubai which works out to us$$ 380 per piece. on the basis of this evidence, the department issued show cause notice to enhance the value of the imported o' general air conditioners from the declared value of us$ 150 cif to us$ 380. the commissioner has in the impugned order rejected the transaction value in terms of sec. 14 the act and has proceeded to value under rule 8 of the customs valuation rules. he has also ordered for confiscation of the 96 pieces of o' general air conditioners and imposed fine of rs. 5 lakhs besides rs. 2 lakhs on the partner of the appellant/ he has ordered for appropriation of the amounts paid and enforcement of bank guarantee.2. the appellant is aggrieved with the impugned order and contend that there is no contemporaneous import of the said imported goods at us$ 380 to enhance the value. it .....

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Jul 13 2004 (TRI)

Conic Electronics (P) Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jul-13-2004

Reported in : (2004)(97)ECC603

1. in all these appeals, common question of law and facts are involved, hence they are taken up together for disposal as per law. the appellants have challenged the correctness of the order-in-appeal no.91/97, dtd. 25-11-97 disposing off three orders-in-original. the issue pertains to classification and valuation of the following items :-----------------------------------------------------------------------------------------sl. description claim of appellant deptt/s findingsno.----------------------------------------------------------------------------------------1. fur cloth 1. classification: 6001.92 under cta 6001.122. (i) plastic eyes, 9503.70 9503.41 eligible forbenefit nose, heart etc. of notfn. no. 85/94 (ii) plastic washer 9503.70 chapter 393. rubber parts viz. 9503.70 9504.90 eligible forbenefit half face-masks, of notfn. no. 85/94 hair-mask4. skull mask 9503.70 9504.90 eligible forbenefit5. dynasaurs 9503.70 9504.90 eligible forbenefit----------------------------------------------------------------------------------------- 2. it is the contention of ld. advocate that the fur cloth although it is in running length is not in the nature of consumer goods as it is used as parts of toys and toys can be imported freely. he submits that it has to be classified only as parts of toys under heading 9503.70. it is his further contention that the goods were imported from china at us$ 1.5 while the department has compared it with another importer wherein it is of a different .....

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Jul 02 2004 (TRI)

Arya Vaidya Pharmacy (Cbe) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Jul-02-2004

Reported in : (2004)(172)ELT338Tri(Bang.)

1. both these appeals arise from a common order-in-appeal nos. 498/2001 and 499/2001, dtd. 20-12-2001. the appellants are manufacturers of ayurvedic products. in respect of four specific products the original authority had classified the same as cosmetics/toilet preparations under customs tariff headings 3304 and 3305,99, while the appellants claimed classification under chapter heading 3303.30 w.e.f. 1-3-97 as ayurvedic medicaments. the finding recorded by the commissioner (appeals) on merits of the case is extracted below as all the documents and the aspects have been clearly brought out on the same. the findings recorded in para 4(a) to 8 are reproduced herein below :- (a) (i) from the records it is seen that the departmental proceedings to revise the classification was initiated as per the supreme court judgment dated 30-3-95 in the case of sri baidyanath ayurved bhawan ltd. the subsequent ministry's circular f. no. 333/49/97 cr, dated 10-9-97 reported in 1997 (95) e.l.t. t-14 was issued relying on the supreme court judgment and tribunal decisions in the case of m/s. alpine industries reported in 1997 (92) e.l.t. 53 (t), m/s. richardson hindustan ltd., 1998 (35) e.l.t. 424 (t). as per ministry's circular the commissioners were directed to re-examine the assessments of products claimed to be ayurvedic medicines under ch. 30 so as to re-determine their classification under central excise tariff act, 1985. for the correct classification, the following facts were required to .....

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Aug 18 2004 (TRI)

Srv Automations Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Aug-18-2004

Reported in : (2005)(99)ECC445

1. the stay application and the appeal are taken up together for disposal as per law. the commissioner has dismissed the appeal in order-in-appeal no. 126/2004 dated 19.3.2004 on the ground of time bar.the appeal has been filed beyond a period of six months including the condonable period in the matter. therefore, the commissioner has noted that he has no statutory powers to condone the delay and has applied the ratio of the tribunal's judgment rendered in the case of doaba rolling mills pvt. ltd. v. cce, kandla, 2. the party is represented by the partner. she has filed a written submission and submits that the service tax has been paid in time and they are not liable to be penalized in the matter. she submits that the appeal was although filed belatedly yet, the discretion should have been shown by the commissioner to condone the delay.3. the learned sdr submits that the commissioner has no powers to condone the delay beyond the statutory period as laid down by the statute and relies on the larger bench's judgment rendered in the case of maithan ceramic limited v. cce, jamshedpur, 2002 (84) ecc 815 (tri.-lb) ; 2002 (145) elt 394 (tri.-lb) wherein the larger bench has held that in such circumstances, the appeal is not maintainable before the tribunal.4. on a careful consideration, we agree with the learned sdr that this appeal is not maintainable. the commissioner can exercise his powers to condone the delay provided the appeal has been filed within the statutory period. the .....

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Oct 12 2004 (TRI)

Saroj Chemicals Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Oct-12-2004

Reported in : (2005)(179)ELT281Tri(Bang.)

1. these appeals are directed against the order of the commissioner (appeals), hyderabad. in the impugned order the commissioner upheld the order of the lower authority demanding duty, confiscation of plant and machinery and imposition of penalty under section 11 ac of central excise act with effect from 28-9-96 and interest under section 11ab with effect from the same date and the penalty on the director.2. briefly the facts are that the appellant-company manufactures activated bleaching earth and activated carbon. on the basis of intelligence gathered that the appellant company is clearing their product as fullers earth claiming 'nil' rate of duty, investigations were carried out. the process of manufacture involved is that fullers earth lumps was crushed in jaw crushers and pulverized. this powder is heated to about 300 centigrade in a furnace for thermal activation and acids are added in various grades to increase the bleaching efficiency of the earth. before thermal activation fullers earth is an absorbent medium and after thermal activation it becomes absorbent medium.3. the commissioner in the impugned order held that process carried out by the appellants amounts to manufacture of an excisable goods falling under chapter heading no. 3802.00 of central excise act; that the invoices issued by the appellants clearly show that what is being cleared by them is activated bleaching earth; that duty has been evaded by misdeclaration and therefore larger period of limitation .....

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