Skip to content


Judgment Search Results Home > Cases Phrase: mediation Court: customs excise and service tax appellate tribunal cestat delhi Year: 1998 Page 1 of about 51 results (0.112 seconds)

Mar 03 1998 (TRI)

Shri Nihal Khan and (4) ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-03-1998

Reported in : (1998)(60)ECC385

..... . he denied the suggestion that bhoore khan had heard from sahadia of pakistan about his receiving gold or silver from him. he also denied the suggestion that he acted as mediator in between sahadia and achar rajad. he denied any enmity with achar rajad.he did not ask achar rajad to bring any gold for him nor he has any connection .....

Tag this Judgment!

Nov 13 1998 (TRI)

Tetragon Chemie (P) Ltd. and ors. Vs. Cce and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-13-1998

Reported in : (1999)(63)ECC709

1. the present reference has arisen out of the decision of this tribunal in the case of m/s. tetragon chemie (p) ltd. two members had differed. one of the members suggested that the matter should be referred to the larger bench in view of the fact that the tribunal in the case of m/s. roche products limited; in the case of m/s. glaxo labs (t) limited; in the case of m/s. punjab bone mills and in the case of m/s. protin kem had held that the goods were classifiable under heading 23.02 of central excise tariff act, 1985 (ceta 1985) and that in the case of m/s. ranbaxy laboratories ltd., the tribunal had held that the goods were classifiable under heading 29.36 of ceta 1985. therefore, a reference was made to the third member who held that the matter may be referred to the larger bench. accordingly, the issue was formulated as "whether preparations of a kind used in animal feeding consisting of one or more vitamins mixed with diluents etc. are classifiable under heading 29.36 as held in the case of m/s. ranbaxy laboratories limited or under heading 23.02 as held in the case of m/s. glaxo labs (i) limited and m/s. roche products limited 2. at the outset, the joint chief departmental representative, shri b.k. gupta pointed out that the issue involved in all these matters was decided by the tribunal in favour of the revenue in the case of ranbaxy laboratories limited v. cce ; that against the said judgment of the tribunal, an appeal has been admitted by the supreme court 1998 (99) .....

Tag this Judgment!

Sep 04 1998 (TRI)

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-04-1998

Reported in : (1998)(62)ECC591

1. these appeals have been filed against order-in-original no. 3/95, dated 29-12-1995 passed by the commissioner of central excise, delhi.following are the particulars of the appellants :______________________________________________________________appeal no. name of the appellant referred to ase/ 209/ 96- a m/s. i.t.c. ltd. itce/210/96-a j.n. sapru -e/211/96-a j. narayan -e/288/96-a m/s. asia tobacco ltd. atce/289/96-a m/s. hyderabad deccan cigarette hdcf factory ltd.e/290/96-a m/s. lakshmi tobacco co. ltce/291/96-a m/s. reliable cigarettes rcti and tobacco industriese/292/96-a m/s. master tobacco co. mtce/293/96 m/s. crown tobacco co. ctce/294/96-a r. bhoothalingam 2. the particulars of demand of duty proposed in the show cause notice for the period 1-3-1983 to 28-2-1987 and demand confirmed and penalty imposed on the assessees are as follows :-_____________________________________________________________concern duty proposed duty confirmed penalty penalty (in rupees) (in rupees) in rupees under rule under 209______________________________________________________________i.t.c.279,83,88, 279,03,10, 14 crores 20 crores 692.08 328.45itc 112,70,42, 112,08,90, 5 crores 4.5 crores 540.04 897.492.itc 69,42,10, 67,80,89, 3 crores 3.5 crores 874.20 865.15itc 159,76,26, 159,21,99, 6.5 crores 8 crores 710.92 235.92itc 64,11,13, 63,39,12, 1.5 crores 3 crores 047.50 125.75mtc 19,39,84, 19,33,94, 25 lacs 40 lacs 485.00 394.40ctc 9,88,88, 9,79,60, 12 lacs 20 lacs 782.00 007.00atc 43,07, .....

Tag this Judgment!

Sep 04 1998 (TRI)

Lathia Rubber Mfg. Co. P. Ltd. Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-04-1998

Reported in : (1999)(106)ELT278TriDel

1. the main issue for determination in the present appeal which arises out of the order passed by the collector of customs (appeals), bombay is the correct classification of a product hypalon-40 imported by the appellants herein - according to the department, the product is classifiable under sub-heading 39.01 of the cta, while according to the importers, the correct classification is sub-heading 40.02 of the customs tariff act, 1975. it is pointed out at the outset by the learned counsel, shri shah, that the issue of classification of this product is no longer res integra as the division bench of the hon'ble calcutta high court, in the case of national insulated cables reported in 1994 (74) e.l.t. 568, classified this product under heading 40.02 and this judgment has been followed by the tribunal in the case of universal cables and anr. reported in 1996 (16) rlt 340. he, therefore, submits that the only issue which remains to be considered by the tribunal is the grant of consequential relief as a result of classification under the heading claimed by the importers i.e. 40.02.he submits that in the case of the appellants herein, they fall within the jurisdiction of the hon'ble bombay high court which by its judgment in the case of solar pesticides p. ltd. reported in 1992 (57) e.l.t.201 has held that the bar of unjust enrichment does not apply in cases where the imported goods are not sold as such, but are consumed in the further manufacture of final product, while, the .....

Tag this Judgment!

Mar 04 1998 (TRI)

S.M. Shankar Rao Mohite Patil Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-04-1998

Reported in : (1998)(102)ELT115TriDel

1. in this appeal filed by m/a s.m. shankar rao mohite patil s.s.k.ltd., the matter relates to the duty liability on the product ethyl alcohol. the revenue had sought to classify the goods in question under sub-heading no. 2204.00 of the cet, which covered the following :-"2204.00 ethyl alcohol of any grade (including such alcohol when denatured or otherwise treated) which either by itself or in admixture with any other substance, is suitable for being used as fuel for spark ignition engines." the collector of central excise, aurangabad confirmed the demand of rs. 1,76,82,928/- and imposed a penalty of rs. 10 lakhs.2. shri k.p. joshi, advocate for the appellants contended that the ethyl alcohol manufactured by them was not suitable for being used as fuel for spark ignition engines. he relied upon the tribunal's decision in the case of cellulose products of india ltd. v. collector of central excise, vadodara -1996 (84) e.l.t. 154 (tribunal). he also submitted that there was no suppression and the department had written to them in the year 1987 on the subject and the department was aware of their production of ethyl alcohol. they had replied to the communication from the department on 20-11-1987 wherein they had submitted that the rectified spirit of 94.68% ethyl alcohol contained by vol. could not be used as fuel for spark ignition. the show cause notice was issued on 24-6-1992 and the demand had been raised for the period 1-4-1987 to 29-2-1989. the ld. appellate authority .....

Tag this Judgment!

Jul 02 1998 (TRI)

Collector of Customs Vs. Banco Products (i) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-02-1998

Reported in : (1998)(103)ELT542TriDel

2. dispute for the present matter is regarding classification of one set system p.d. fanuc tape cut l machine imported along with fanuc tape cut wire cut electric discharge machine.3. original authority has held the same to the micro-computer and not simply a transcribing machine of coded data from one medium to another.however, lower appellate authority has considered it to be a transcribing machine for transferring coded information from one type of data medium to a different type. the said lower appellate authority has held that the system in dispute receives inputs through magnetic tape and transcribes data on to nc tape which are then used in the fanuc tape cut machines. the said authority however holds that the system operate via automatic programming language known as fapt. it is a complete system in itself and not depending on the main machine for its output.4. on the other hand the revenue reiterates the findings of the asst.collector in the order-in-original as follows :- "catalogue/literature of the item in question describes the goods as low cost desk top automatic n.c. tape preparation system featuring graphic display. fanuc system p-model d wherein nc tapes for the fanuc cut series are prepared using the fanuc system viz. automatic programming language known as fapt with the addition of available software. the fanuc system p model can also serve for preparing tape for nc machine tools of other manufacture. the configuration shows that it is a complete computer .....

Tag this Judgment!

Oct 11 1998 (TRI)

G.S.F. Corpn. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-11-1998

Reported in : (1999)(105)ELT365TriDel

1. ld. counsel stated that the appellants have two plants for production of anhydrous ammonia (which is a chemical fertilizer), the first is a-i plant and the second is a-ii plant [the a-iii plant has been set up and established by the heavy water plant].1.2 anhydrous ammonia is meant for manufacture of other chemical fertilizers viz. urea, ammonium sulphate, ammonium sulphate phosphate, diammonium phosphate and caprolactam and the balance of anhydrous ammonia is meant for commercial sale.1.3 the a-i plant is so designed as to take as feed stock only gas or only naphtha, or mixture of gas and naphtha in any proportion. they primarily consume gas in this plant for production of anhydrous ammonia. however, when gas is not available in required quantities as feed stock, the appellant supplement it by raw naphtha. anhydrous ammonia produced from gas and that produced from raw naphtha are identical and indistinguishable. but quantities of anhydrous ammonia produced from gas and from raw naphtha can be easily calculated from the corresponding quantities of gas and raw naphtha consumed in a-i plant.1.4 anhydrous ammonia produced in the a-i plant is directly taken for manufacture of chemical fertilizers in the corresponding urea-i, ammonium sulphate, diammonium phosphate and caprolactam plants. the surplus quantity of anhydrous ammonia from this plant is stored in a separate storage tank known as horton sphere which is provided along with this plant, and ammonia for sale is pumped .....

Tag this Judgment!

Nov 13 1998 (TRI)

Shubham Dyes and Chemicals Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-13-1998

Reported in : (1999)(106)ELT215TriDel

1. the appellants herein imported a consignment of coal tar distilled phenol (hydrated) and sought clearance of the same under sub-heading 2707.60 of the schedule to the customs tariff. samples were drawn and sent for chemical test and reported to be of 90.05% by weight of purity of phenol, rest being water and the anydrous sample is pure phenol by weight. based upon the chemical test report and the analytical report of the supplier that the purity on dry basis was 99.93%, the assistant collector held that the goods were 100% pure organic compound considered to be a separately defined chemical which is excluded from chapter 27 of the cta, 1975. he, therefore, classified it under heading 29.07.2. the lower appellate authority having upheld the order of the adjudicating authority, the importers have filed the present appeal before the tribunal.3. none appears for the appellants in spite of notice; hence we heard shri sumit das, learned dr and persued the records.4. it is the claim of the importers that the phenol obtained from different stream of manufacture i.e. distillation of coal tar (as in their case), and that by a synthetic process of manufacture, are both known commercially differently and also have different end uses and that the phenol of chapter 29 is used in pharmaceutical industries, while phenol obtained from mineral oil (the product in dispute) cannot be used for the above purpose. we find that the lower appellate authority has relied upon the explanatory notes .....

Tag this Judgment!

Mar 18 1998 (TRI)

Nizam Sugar Factory Limited Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-18-1998

Reported in : (1998)(101)ELT62TriDel

1. the above appeals relate to the issue of classification of impure gases emanating as a bye-product during the process of fermentation of molasses. according to the appellants, it is not goods within the meaning of excise law as it is not marketable while according to the department, the item is excisable goods falling for classification under t.i. 14h of the schedule to the erstwhile central excise tariff upto 28-2-1986 and under sub-heading 2811.10 of the schedule to the central excise tariff act, 1985 after 1-3-1986.2. the brief facts necessary for understanding the scope of the controversy are that m/s. andhra pradesh government power alcohol factory processes molasses received from m/s. nizam sugar factory ltd. for the purpose of manufacture of rectified spirit. during this process, a mixture of gases including impure carbon dioxide gas is also produced and under an agreement, m/s. andhra pradesh government power carbon dioxide alcohol factory supply the gas to m/s. nizam sugar factory who leased the carbon di oxide gas to m/s. siraj trading company under an agreement and m/s. a.p.g.p.a.f. received royalty from m/s. nizam sugar factory for the supply of this gas.3. the department issued show cause notices at different points of time alleging that the impure carbon dioxide gas was classifiable under t.i.14h (upto 28-2-1986) and under chapter 28 of the new tariff from 1-3-1986. the notices were adjudicated, rejecting the claim of the appellants that the impure gas was .....

Tag this Judgment!

May 08 1998 (TRI)

Eagle Flask Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-08-1998

Reported in : (1998)(104)ELT384TriDel

1. in this appeal against the order of the collector of central excise & customs (appeals), pune dated 9-3-1992, the appellants have challenged a duty demand of rs. 14,95,893.00 and penalty of rs. 5,000/- imposed on them by the collector (appeals).2. the appellants are engaged in the manufacture of inter alia, articles of plastic (plastic insulated wares) and vacuum flasks. they had two factories one at talegaon and another at chinchwad, the main factory being the one at talegaon. the appellants claim that during the period of dispute i.e. from 1-3-1990 to 21-8-1990, more than 84% of the articles manufactured by them in terms of value were exempt from central excise licensing control under rule 174a of the central excise rules since all the goods manufactured in their talegaon factory were fully exempt from duty. during the relevant period only 4% of the production was carried out in the chinchwad factory.3. the appellants were served with a show cause notice dated 29-8-1990 alleging that they had failed to take out l-4 form for the manufacture of excisable goods failing under chapter heading 3924.90 (casserole) and 3909.60 (rigid polyurethene foam) during the relevant period and they have failed to file the list of excisable goods and that they failed to determine the duty liability as also that they had not maintained accounts of the said excisable goods. they were also called upon to show cause why duty should not be demanded for clearances without the cover of valid .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //