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Judgment Search Results Home > Cases Phrase: mediation Court: customs excise and service tax appellate tribunal cestat delhi Year: 2003 Page 1 of about 13 results (0.076 seconds)

Jul 30 2003 (TRI)

Rajesh Kumar Soni and Shri Krishna Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-30-2003

Reported in : (2003)(90)ECC541

..... reply to the show cause notice, he claimed that the money was meant for purchase of a mini bus from one shri om parkash rao by soni through jaiswal as mediator. keshari's position has, thus, been contradictory before and after the issuance of the show cause notice.nevertheless, the department's case, as brought out in the impugned order and .....

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Mar 11 2003 (TRI)

Anju Devi Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-11-2003

Reported in : (2003)(155)ELT579TriDel

1. in these two appeals, filed by smt. anju devi and shree sanatan dev goswami, the common issue involved is whether the appeals filed by them against order-in-original no. 75/a & r/vs/97, dated 3-10-1997 passed by the commissioner of customs are maintainable under section 129a of the customs act.2. briefly stated the facts are that the officers of directorate of revenue intelligence intercepted a tata mobile van no. mp 09d 8093 on 30-8-1991 at shahjahanpur police post; that the search of the said van resulted in the recovery and seizure of 581 slabs of silver weighing 702.780 kgs. and valued at rs. 47,08,626/- from five specially built secret cavities; that rajendra kumar, driver, in his statement dated 31-8-91 deposed that one kanchan aggarwal of mathura appointed him as his driver; that kanchan aggarwal purchased the said mobile van which was registered in the name of one manoj kumar which was later on transferred in the name of dinesh aggarwal of indore; that one dinesh kumar of mathura took the mobile van to one garage and got the cavities made; that before 15th august he brought silver weighing about 700 kg.approx. from beawar alongwith dinesh and delivered the same to kanchan aggarwal; that in the present trip he went to beawar from mathura alongwith one bharat and met one rangwala near railway station as per the direction of kanchan aggarwal; that rangwala took away the vehicle, returned after about six hours and told them that he had concealed smuggled silver in the .....

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Mar 26 2003 (TRI)

S.V. Electricals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-26-2003

Reported in : (2003)(155)ELT534TriDel

1. we have been called upon to decide on an issue referred by the northern bench (s) of this tribunal in view of conflicting decisions on the issue by two member benches. the issue is whether a plain molybdenum wire used in the manufacture of tungsten filament falling under heading 85.39 of the central excise tariff schedule is an input eligible for modvat credit under rule 57a of the erstwhile central excise rules, 1944 for the period december, 1996 to july, 1997.2. the appellants were engaged in the manufacture of electric filaments viz. tungsten filaments falling under the above tariff heading, during the above period of dispute. they used molybdenum wire in the manufacture of tungsten filament in the following manner :- tungsten wire of the required size was wound tightly around a molybdenum wire of predetermined size on a primary coiling machine with the pitch requisitely adjusted. the coil so produced on the primary coiling machine was called primary coil. the primary coil was then converted into a secondary coil by coiling the primary coil around another thick molybdenum wire. the molybdenum wires were then removed by treatment of the coil system with an acid mixture in which the molybdenum wires dissolved leaving behind the coiled tungsten filament which was ready for use in a lighting system.3. the appellants took modvat credit on molybdenum wire as input under rule 57a of the central excise rules, 1944 to the extent of rs. 2,88,355/- during december, 1996 to march, .....

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Mar 28 2003 (TRI)

S.V. Electricals Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-28-2003

1. we have been called upon to decide on an issue referred by the northern bench (s) of this tribunal in view of conflicting decisions on the issue by two member benches. the issue is whether a plain molybdenum wire used in the manufacture of tungsten filament falling under heading 85.39 of the central excise tariff schedule is an input eligible for modvat credit under rule 57a of the erstwhile central excise rules, 1944 for the period december 1996 to july 1997.2. the appellants were engaged in the manufacture of electric filaments viz. tungsten filaments falling under the above tariff heading, during the above period of dispute. they used molybdenum wire in the manufacture of tungsten filament in the following manner:- tungsten wire of the required size was wound tightly around a molybdenum wire of pre-determined size on a primary coiling machine with the pitch requisitely adjusted. the coil so produced on the primary coiling machine was called primary coil. the primary coil was then converted into a secondary coil by coiling the primary coil around another thick molybdenum wire. the molybdenum wires were then removed by treatment of the coil system with an acid mixture in which the molybdenum wires dissolved leaving behind the coiled tungsten filament which was ready for use in a lighting system.3. the appellants took modvat credit on molybdenum wire as input under rule 57a of the central excise rules, 1944 to the extent of rs. 2,88,355 during december, 1996 to march, .....

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Aug 08 2003 (TRI)

Airport Authority of India Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-08-2003

Reported in : (2003)(90)ECC669

1. this appeal has been preferred by the appellants against the impugned order-in-original vide which the commissioner of customs has imposed penalty of rs 2 lakhs on them under section 112(a) and (b) of the customs act.2. the facts are not much in dispute. a consignment of the goods by describing as books/printed matters arrived from singapore by malaysian airlines at delhi airport, in the name of m/s. umesh book service as consignee. the documents regarding that consignment were collected by the customs officers from malaysian airlines on 26.10.1997. since there was a mis-descripton of the goods and on the basis of intelligence gathered by the cargo preventive, air cargo, igi airport, new delhi, the goods were kept in the custody of the appellants. on the request of the superintendent, cargo preventive, one consignment was produced for examination and the same was found to contain prohibited electronic goods, while the other four consignments of the same consignee, m/s umesh book service, were produced for examination. those consignments became missing from the custody of the appellants. the consignee during investigation was also found to be a fictitious person and shri sandeep bhaskar and shri vipin kalra, who earlier imported the similar consignment of electronic goods disowned their concern with the consignment. for non-production of the four consignments for inspection, the department accordingly proceeded against the appellants. they were served with a show cause .....

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Jan 02 2003 (TRI)

Parveen Kr. Saraogi and Rustam Ali Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-02-2003

Reported in : (2003)(160)ELT533TriDel

1. the above-captioned appeals have been preferred against the common order-in-appeal dated 18.9.1998 vide which the commissioner (appeals) has affirmed the order-in-original of the addl. commissioner who ordered the confiscation of the seized goods and the vehicle and also imposed personal penalty of rs. 75,000 on appellant no. 1 and of rs. 20,000 on appellant no. 2.2. the facts of the case may briefly be stated as under--on 6.12.1995, the dri officials intercepted truck bearing no. bhc-2586 when some bundles from that truck were being transferred to maruti no. dl 3c 1336. those bundles contained silk yarn of chinese origin and also carried printed labels bearing description 'blossoms while steam filature china national silk import and export corporation made in china'. the present two appellants were also present at the spot at that time along with shri vijay kumar lilha and shri pramod kumar, who are not appellants in this appeal. their statements were recorded. they could not produce any document regarding the valid legal import or acquisition of the goods. the goods were seized through panchnama which was attested by the witnesses. the appellant no. 1 in his statement, however, disclosed that the goods belonged to m/s sangam enterprises in which his wife was one of the partners and that these goods were purchased by that firm from m/s prakash overseas ltd., calcutta. he further disclosed that the goods were validly imported by m/s prakash overseas ltd., calcutta, who .....

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Feb 03 2003 (TRI)

Miralka Enterprises Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-03-2003

Reported in : (2003)(153)ELT357TriDel

1. appellants filed this appeal against the order-in-appeal passed by the commissioner (appeals).2. brief facts of the case are that m/s. india export house made an import of 7 containers of rough blocks of italian marble. the containers arrived at icd, pragati maidan on 1-1-91, but nobody filed bill of entry in spite of notices issued to the importer repeatedly.when no bill of entry was filed, the show cause notice was issued to the importer and the adjudicating authority, vide order dated 27-2-92, confiscated the goods and imposed penalty of rs. 5 lakh on the importer. the importer, m/s. india export house filed appeal before the tribunal and the tribunal, vide order dated 22-8-94, remanded the matter to the adjudicating authority. the adjudicating authority, vide order dated 28-2-98, confiscated the goods in question under section 111(d) of the customs act. thereafter, the importer m/s. india export house had not filed any appeal.3. m/s. miralka enterprises filed appeal before the commissioner (appeals) challenging the confiscation of the goods and claiming to be the owner of the goods in question. the appeal was dismissed as non-maintainable.5. the contention of the appellants is that they are the exporter of the goods. as the importer had not got the goods cleared, they are the owners of the goods in question. the contention of the appellants is also that no notice under section 124 of the customs act had been issued to them as it requires that before confiscation, the .....

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Jun 24 2003 (TRI)

Northern India Steel Rolling Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-24-2003

Reported in : (2003)(89)ECC134

1. the above captioned appeals have been preferred against the common order-in-original dated 10.9.2002 vide which the commissioner of customs has ordered the confiscation of the imported goods with option to get the same redeemed, determined the value of the goods for assessment purposes and also imposed penalties of various amounts, as detailed therein.2. the appellants no. 1 is a firm of which appellants 2 and 3 are partners, while appellant no. 4 is the authorised representative of the firm. the firm imported fresh iron/steel bars/rods in 12 containers and filed bill of entry 587 dated 6.4.2000 at cfs, ludhiana. but misdeclared the goods as heavy melting scrap (hms) (quantity 254.870 mts; and undervalued the same to avail the benefit of customs duty. the officers of dri acting on specific information visited cfs, ludhiana and examined all those containers in the presence of vivek walia, appellant, authorised representative of the firm and two chartered engineers, shri j.s. oberoi and shri rajesh shori. on examination, all the containers were found to contain fresh bars and rods of iron and steel of the length varying from 4' to 12' and diameter 10 mm to 28 mm.the officers also noticed that one container was already opened and some pieces of bars and rods were found to have been loaded from that container in a truck. all the goods alongwith the truck were seized under section 110 of the customs act. for getting expert opinion, the goods were got examined from the .....

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Nov 12 2003 (TRI)

India Trade Promotlon Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-12-2003

Reported in : (2004)(92)ECC20

1. m/s. india trade promotion organization (itpo) has been registered as a charitable organization under section 25 of the companies act 1956. the main objectives of this organization as enumerated in memorandum of association are as under:- to promote, organize and participate in industrial trade and other fairs and exhibitions show-rooms and depots in india and abroad and to take all measures incidental thereto for boosting up country's trade.to publicize in india and abroad international trade fairs and exhibitions to be held in india and invite the foreign participants to participate in them.to organize and undertake trade in commodities connected with or relating to such fairs, exhibitions show-rooms and depots in india and abroad and to undertake the purchase, sale, storing and transport of such commodities in india or anywhere else in the world.to undertake promotion of exports and to explore new markets for traditional items of export and develop exports of new items with a view to maintaining, diversifying and expanding the export trade.2. itpo organizes trade fairs in its pragati maidan complex. business participants in those trade fairs hire out halls/stalls belonging to itpo for the purpose of displaying their products and to carry out business operations during the fair. these stalls are hired out to participants in fairs organized by parties other than itpo. the election commission of india also hired out itpo's premises for storing ballot boxes, election .....

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Oct 30 2003 (TRI)

Hindustan Gum and Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-30-2003

Reported in : (2004)(91)ECC289

1. in this appeals, filed by m/s. hindustan gum and chemicals ltd., the issue involved in whether tpt-12 (treated tamarind kernel powder) is classifiable under heading 11.01 of the schedule to the central excise tariff act as product of milling industry or under heading 13.01 as a gum as confirmed by the commissioner (appeals) in the impugned order.2. shri a.r. madhav rao, learned advocate, submitted that the appellants, in their two factories at viramgam and bhiwani, are engaged in the activity of getting tamarind kernel powder (tkp) from various manufactures which is soluble in hot water only; that to make it soluble in cold water, they treat tkp by adding sodium hydroxide and acetic acide and water; that after drying, preservative viz, edta is added and packed; that the tkp so treated is sold as-tpt-12. the learned advocate, further, submitted that the central board of excise & customs has clarified vide circular no. 5/86 that tamarind seed power could be regarded as a product of the milling industry in terms of the broad heading under chapter 11 of the central excise tariff and that except for tamarind powder which is in packing for retail sale for prophylactic or therapeutic purposes, tamarind seed powder or tkp would be correctly classifiable under sub-heading 1101.90 of the tariff.3.1 he also mentioned that the sole ground given by the department for classifying the product under heading 13.01 is the hsn explanatory notes to heading 13.02, the heading 13.01 of central .....

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