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Judgment Search Results Home > Cases Phrase: mediation Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2004 Page 1 of about 15 results (0.070 seconds)

Jul 26 2004 (TRI)

Commissioner of Customs (import) Vs. Shri Mohammed Rahiman

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jul-26-2004

..... imported in utter defiance of law and by way of fraud. the fraud perpetuated by shri mohammed rehiman in importation of the car is a very well planned and pre-mediated action. as per well thought out plan, shri mohammed rehiman has fabricated the documents of registration at dubai to not just mis-represent, but to totally mis-lead the authorities .....

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Dec 10 2004 (TRI)

Pioneer Synthetics and Madan Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-10-2004

1. the application is for restoration of the appeal dismissed for non compliance of the stay order directing them to deposit an amount of rs. 1,00,000/- .the appellant submit that the amount was deposited within the period directed by the tribunal and relevant documents were forwarded by the courier. said papers were cannot produced before the bench at the time of ascertaining compliance as a result of which appeal was dismissed. in as much as the stay order was complied, i restore the appeals to their original number and proceed to hear the same on merits.2. both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below vide which demand of rs. 2,39,508/- has been confirmed against the first appellant m/s pioneer along with imposition penalty of identical amount. in addition personal penalty of rs. 2,30,000/-has been imposed upon the second appellant who is the partner of the manufacturing unit, under the provision of rule 209 central excise rules 1944.3. as per the facts on record the appellant is engaged in the manufacture of crimped/ texturised yarn. their factory was visited by the central excise officers at 17.4.97, who conducted various checks and verifications. on examination of the appellant records, the same were found to be tallying except for the month of march 95, where in the production shown in production slips exceeded the production reflected in rt 12 returns. statement of shri shravan .....

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Feb 04 2004 (TRI)

Shri Suresh Kumar Raisoni, Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-04-2004

Reported in : (2004)(93)ECC129

1. the facts of the case are that, personal search of one shri jabbar singh thakur who entered the premises of m/s. k.k. chains, zaveri bazar, mumbai on 19.8.97 during the course of search of the above mentioned premises, resulted in recovery of 42 foreign marked gold biscuits valued at rs. 22,26,000/- which were seized under the reasonable belief that they were liable to confiscation as per the provisions of customs act, 1962 as jabbar singh thakur could not produce any legal documents to prove the licit import of the gold or give any satisfactory explanation regarding the possession of the his statement of the same date, he deposed that he was employed with one shri suresh jain (suresh kumar raisoni) of m/s. rajendra textiles, grant road, mumbai; that as directed by his employer he had visited m/s. k.k. chains to deliver foreign marked gold biscuits to shri phoolchand k. jain on 10-15 occasions; that he had delivered foreign marked gold biscuits to shri phoolchand k. jain; that on 19.8.97 in the afternoon shri suresh jain gave him gold biscuits in question and told him that they were smuggled and that he ( shri jabbar singh thakur) was to deliver them to shri phoolchand k jain; that he carried the gold with him and reached the premises of m/s. k.k. chains to hand it over to shri phoolchand k jain when the customs officers intercepted the same and seized them. summons was issued to shri suresh kumar raisoni on several dates but he failed to appear before the .....

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Jun 07 2004 (TRI)

Commissioner of Central Excise Vs. Hari Vishnu Packaging

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-07-2004

Reported in : (2004)(173)ELT280Tri(Mum.)bai

1. heard both sides. the impugned order in original was passed by the joint commissioner dropping a demand of rs. 3,91,275/- but imposing a penalty of rs. 3,000/-. the said order was reviewed by the commissioner and an appeal was filed before the commissioner (appeals) by the deputy commissioner as authorized by the commissioner who reviewed the order.the commissioner (appeals) has rejected the department's appeal without going into the merits of the case on the sole ground that the authorization given to the deputy commissioner to file appeal is not a valid authorization. while passing the said order he has relied on the decision of the tribunal in the case of dhampur sugar mills co. ltd. v.collector of c.ex., meerut - 1999 (108) e.l.t. 498 (tribunal). this appeal has been filed, against the impugned order passed by the commissioner (appeals), by the deputy commissioner as authorized by the commissioner. the short question that arises for consideration in this appeal filed by the department is whether the authorization given to the deputy commissioner to file an appeal before commissioner (appeals) against an adjudication order passed by the joint commissioner was a valid authorization. incidentally, there is no challenge to filing of this appeal to the tribunal against the order of commissioner (appeals) though the same has been filed by a deputy commissioner authorized by the commissioner.2. shri a.k. saxena, learned j.d.r. appearing for the department and shri n.s. .....

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Nov 05 2004 (TRI)

Bloomberg Data Services (i) Pvt. Vs. Addl. Dr. Gen. D.R.i.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Nov-05-2004

Reported in : (2005)(118)LC180Tri(Mum.)bai

appellants: bloomberg data services (i) pvt. ltd. vs.syed shah mohammed quadri, j. (chairman), somnath pal and b.a. agarwal, members held: advance ruling - bloomberg keyboard'--the said product has an integrated hardware and software which enables the use of internet as the transmission medium for telephone calls--does the said product cease to be a 'keyboard' because of the additional facilities--principal purpose of the product in question being that of a 'keyboard', therefore appropriately classified as under 84.71 6040 of the schedule as an input of an automatic data processing machine.1. an application has been filed by m/s. bloomberg data services (india) pvt. ltd., (the name of the applicant as amended and to be referred to hereinafter as the 'applicant') seeking advance ruling under section 28h(a) of the customs act, 1962. the issue, though not shaped in question form, on which an advance ruling has been sought by applicant, is in respect of classification of bloomberg keyboard keyboard under customs tariff act. 1975.2. in the statement of the relevant facts having bearing on the question on which the advance ruling is required, the applicant has stated that they are engaged in the business of providing on line financial information. for this purpose, they provide computer hardware facilities. in this regard the applicant is proposing to import keyboards used for personal computers. according to the applicant, the keyboard is having additional features to cater to .....

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Sep 24 2004 (TRI)

Commissioner of Customs Vs. Tata Chemicals Ltd. and Bla

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-24-2004

Reported in : (2004)(177)ELT1038Tri(Mum.)bai

1. this is not so much about coal as its ash content. notification 35/90 dated 20.3.1990 exempts coking coal of ash content below 12% from so much of duty of customs as was in excess of 5% ad valorem.notification 23/91 exempts similar coal from the whole of auxiliary duty. the respondents imported metallurgical coal weighing 38462 mt (33462 mt belonged to tcl and 5000 mt to bla) and claimed the benefit of the above said notifications. bills of entry filed by the respective importers; were assessed provisionally subject to determination of ash content. samples were drawn and sent to cfri(central fuel research institute) for analysis who opined that the ash content of coal belonging to tcl is 13.8% by wt. and that of bla is 12.6% by wt. the department communicated the results to the importers. the importers protested against the report and asked for the representative samples which were sent for analysis. the department thereupon sent another set of samples lying with them to crcl for a retest. the latter in its report opined that tcl coal has 12.21% ash content by wt. and that of bla has 12.33%. thus the two labs confirmed that the ash content is more than 12%.2. now that two different labs confirmed the ash content to be above 12% in the imported consignments, show cause notices were issued asking the respondents to explain why the benefit of above mentioned notifications should not be denied, why the assessments should not be finalised and why the differential duties should .....

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Jun 14 2004 (TRI)

Commissioner of Central Excise Vs. Gujarat State Fertilizers and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-14-2004

1. in this case the assistant commissioner had sanctioned the refund of rs. 50,16,829.26 to the respondents herein by way of credit in their r.g. 23a part-ii account, being the refund of duty paid on methane at the rate of 20% and the difference from rs. 262.50 per m.t. for methane cleared to their vadodara unit, and also methane cleared for captive consumption in the manufacture of other final products, on the ground that their claim for benefit of notification no. 276/67-ce had been accepted. by the tribunal's final order no. 317/95-c dt. 30.10.95, holding that the bar of unjust enrichment was not applicable for the reason that the amount was not recovered by the assesses; the commissioner (appeals) upheld the adjudication order; the tribunal disposed of the revenue's appeals by its order dt. 23.6.2000 (order no.c-ii/1897-98/wzb/2000 dt.5.7.2000) by allowing the appeal of the revenue's; against this order the assessee filed an application for rectification of mistake which was dismissed vide order no.c-i/3005/wzb/2000 dt. 6.9.2000. the assessee preferred special civil appeal no. 96/2001 before the hon'ble gujarat high court which vide its order dt. 23.2.2002 set aside the orders of the tribunal and directed the tribunal to decide the matter afresh, in the light of the supreme court decision in the case of u.o.i. and ors. v. solar pesticides [2000 (89) ecr 11 (s.c.)]. this is how the appeal has come for hearing before us.2. we have heard both sides, in the solar .....

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Jul 30 2004 (TRI)

Pfizer Limited Vs. Commissioner of Cen. Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jul-30-2004

Reported in : (2004)(97)ECC372

1. the above appeal arises out of the order of the commissioner of central excise (appeals) upholding a duty demand of rs. 3,46,31,643/- on the product "salinomycin 350 mycelia' as a result of classifying the same under cet sub-heading 2941.90 as an antibiotic , rejecting the claim of the assessee for classification as animal feed pre-mix under cet sub-heading 2302.00 and holding that the declared value of the whole product forms basis of payment of duty, rejecting the appellants contention that they were entitled to reduce the assessable value by 50% as the potency level of active mass of the product in the total dry mass varied by 50%. "broth is obtained by a fermentation process using various inputs such as soya bean meal, soya bean oil, glucose, calcium hydroxide, yeast; the fermented broth is subjected to treatment with alkli and acid; the treated broth is filtered on rotary vacuum filter; the wet salinomycin mycelium obtained from the rotary vacuum filter is dried; the filterate is sent to the effluent treatment plant. the residue is anti coccidial properties." 4. the test report of the crcl shows that the sample was composed of complex organic compound. in the reply to the departmental query dated 24.6.93, the assessees have stated that the product is an organic chemical with generic name "salinomycin mycelia". therefore, their claim that the product is complex mixture of organic and inorganic substances unlike a pure antibiotic is belied. the product is described by .....

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Oct 21 2004 (TRI)

Garden Silk Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Oct-21-2004

Reported in : (2005)(179)ELT105Tri(Mum.)bai

1. the miscellaneous application is for rectification of the mistakes in order no. c-ii/2905/wzb/03 dated 12-11-2003 [2004 (163) e.l.t. 326 (t)] by which the appeal was rejected but the penalty was brought down from rs. 50.00 lakhs to rs. 35.00 lakhs.2. arguing on the application mr. willingdon christian, draws our attention to the fact that the tribunal has considered that 27757.750 kg of finished texturised yarn was in excess whereas the fact is that the same was 26,365.50 kg. he further submits that a cumulative penalty was imposed which was not correct. our attention has also been drawn to various other grounds raised in the miscellaneous application. however, after hearing the sdr, we find that all these pleas are on merits of the case and cannot be said to be the mistakes which are apparent on the face of the records. the prayer to reduce quantum of penalty cannot, by any stretch of imagination be considered as a mistake on the part of the tribunal. it has been held by the hon'ble high court in the case of krishan madan v. deptt. of customs [2002 (140) e.l.t. 52 (del.)] that it is only patent and obvious mistake whose discovery is not dependent on argument or elaboration, which can be rectified under the provisions of the customs act, 1962. it is only the amendment of the order which is permissible and no new order can be substituted in place of the earlier one. to the same effect is the larger bench of the tribunal's decision in the case of dinkar khindria v. cc, new .....

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Jan 09 2004 (TRI)

Kimberly-clark Lever Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-09-2004

1. appellants are manufacturers of diapers and clear the goods for sale to the depots of c & f agents m/s. hindustan lever ltd. (hcl). from these depots the goods are sold to wholesale buyers. in sept. 1997, for a "promotional pack" containing diapers of size medium, large and extra large, they declared a lower price than the prices for a normal pack.this "promotional pack" was with an offer of one 'pears soap' free, to the consumer, with each medium, large and extra large pack. this was indicated in print on the "promotional pack". duty was paid on such reduced prices declared. while effecting the sale of this "promotional pack" to the dealers, they were also sold and billed separately for the price of the pears soap being traded by them.2. valuation of the "promotional pack" is questioned by raising the reduced prices, to the price of corresponding packs. hence this appeal. a) the sale of the pears soap to the wholesale buyer is compulsory or not is to be established. if it is compulsory then the section 4(1) (a) price is not available for the promotional pack and resort to 'valuation rules' under section 4(1) (b) has to be made for comparable goods and value arrived at. if it is not compulsory then also. application of rule 5 of monetary value of additional consideration has to be applied and the amounts re-determined. the pl approvals, will, accordingly have to be made. the approvals as made cannot be upheld. b) the order is therefore required to be set aside and .....

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