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Judgment Search Results Home > Cases Phrase: mediation Sorted by: old Court: customs excise and service tax appellate tribunal cestat Year: 2004 Page 1 of about 73 results (0.079 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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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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Jan 06 2004 (TRI)

Vicco Products (Bombay) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jan-06-2004

Reported in : (2004)(167)ELT86Tri(Mum.)bai

1. this application has been filed by "vicco products (bombay) pvt.ltd." seeking amendment of the memorandum of the captioned appeal. the appeal was filed by "vicco products (bombay) ltd." claiming to be successors of a partnership firm by name "vicco laboratories". it is stated in this application that an amendment of the name of the appellant is necessitated by certain amendment of the companies act, 1956. it is stated that on account of deletion of section 43a of the companies act, the word "private" was added to the name of the company with effect from 5-3-2001 and accordingly the company came to be called "vicco products (bombay) pvt. ltd.". it is further stated that "vicco laboratories" was a partnership firm which was dissolved under a deed of dissolution dated 31-3-86 and that all the assets and liabilities of the said firm had vested in the aforenamed company with effect from 1-4-86. the applicant wants to rely on the dissolution deed as also to amend certain pleadings in the appeal. the counsel for the company has prayed for leave to amend the memorandum of appeal as above. this prayer is vehemently opposed.2. it appears from the submissions of both sides that, at the earlier stages of litigation, the appellants held themselves out to be a partnership firm, which is claimed to have been dissolved as early as on 31-3-86. even at the time of preferring appeal to the commissioner (appeals), they did not claim that they were no longer a partnership firm but a limited .....

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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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Jan 13 2004 (TRI)

Commissioner of Central Excise Vs. Simbhaoli Sugar Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-13-2004

Reported in : (2004)(166)ELT180TriDel

1. in this appeal, the revenue has challenged the impugned order-in-appeal vide which the commissioner (appeals) has set aside the order-in-original confirming the duty demand of rs. 474/- for the period september, 1999 to december, 1999.2. the learned sdr has contended that the commissioner (appeals) could not order the remission duty on the loss of the denatured ethyl alcohol as the loss was not natural and no remission was prayed for by the respondents. to substantiate this contention, she has placed reliance on the ratio of law laid down in madan mohan v. superintendent of central excise - 1992 (58) e.l.t. 497. on the other hand, the learned counsel has reiterated the correctness of the impugned order and contended that the loss of the denatured ethyl alcohol was natural and involved only a petty amount of central excise duty and that the respondents in reply to the show cause notice requested for remission of the same by dropping the duty demand, on that account. therefore, the impugned order of the commissioner (appeals) is perfectly valid.3. i have heard both the sides and gone through the record. the duty amount evaded by the respondents is rs. 474/- on account of storage loss of the denatured ethyl alcohol in their factory. the learned commissioner (appeals) has observed that this loss was natural due to evaporation as the ethyl alcohol is volatile in nature and was stored in containers which were not air-tight. he has allowed the remission of duty by accepting the .....

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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 same.in 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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Feb 09 2004 (TRI)

Raj Ratan Castings (P) Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-09-2004

Reported in : (2004)(95)ECC683

1. raj ratan castings (p) ltd. has filed the present appeal against the order-in-original no. 15/2002 dated 205.2002 by which the commissioner has fixed capacity of furnace as 4.28 m.t. and accordingly determined their annual production capacity as 27,392 m.t. and rejected their request for determination of annual production capacity under section 3a(4) of the central excise act based on actual production for the period prior to 20.11.99.2. shri lajja ram, learned advocate, mentioned that the appellants are not pressing the appeal for determining their annual production capacity on the basis of actual production prior to 20.11.99. he, further, mentioned that the appellants manufacture m.s. ingots of non-alloy steel in respect of which they were required to pay central excise duty on the basis of capacity of induction furnace determined under section 3a of central excise act, read with induction furnace capacity determination rules, 1997; that they had declared the capacity of their furnaces as 4.025 m.t. x 2 on the basis of report dated 16.2.99; that they had enclosed 2 invoices from the manufacturer of induction furnace; that in terms of induction furnace annual capacity determination rules, 1997 (hereinafter refer to capacity determination rules), the annual capacity shall be determined on the basis of authenticated copy of the manufacturer's invoice or trader's invoice who have supplied or installed the furnace; that only when the manufacturers invoice is not available, .....

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Feb 11 2004 (TRI)

Commissioner of C. Ex. and Cus. Vs. Birla Tyres

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Feb-11-2004

Reported in : (2004)(169)ELT300Tri(Kol.)kata

1.these appeals are filed by the commissioner, c & ce, bhubaneswar against the order-in-appeal no. 18/bbsr-i/2003, dated 10-3-2003 wherein the department has challenged a part of the order of the commissioner (appeals). grounds of filing appeal are given in the annexure-a of the authorisation by the commissioner of central excise, bhubaneswar which is reproduced below :- the asstt. commissioner, central excise & customs, balasore division, balasore vide his order-in-original no. 40(4)158/11a/bls/99/400/2000, dated 31-3-2003 has confirmed the duty to the tune of rs. 30,70,630/- and also imposed a penalty of rs. 2,000/- for failing to comply with the provisions of rules 13 & 14a of central excise rules, 1944 and the provision contained in clause (iii) of notification no. 48/94-c.e. (n.t.), dated 22-9-94. being aggrieved, the assessee went in appeal and commissioner (appeals) central excise & customs, bhubaneswar vide order-in-appeal no. 18/bbsr-i/2003, dated 10-3-2003 allowed the appeal on the following grounds :- in respect of 3 nos. of ar as detailed below, which involved duty of rs. 4,37,543/- as duty, goods involving duty of rs. 2,79,395/- were exported and goods involving duty amounting to rs. 1,42,732/- were brought back to the factory of the appellants as the same could not be exported and in respect of goods involving balance duty amounting to rs. 15,416/- the appellant failed to furnish proof of export.ar-4 no. date ar-4 duty exported brought failed rs. rs. to factory .....

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Feb 13 2004 (TRI)

Atul Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Feb-13-2004

shri c. satapathy, member (t) 1. heard both sides. shri r.h. shah, learned manager excise of the appellant company submits that the appellants have been denied the modvat credit of varying amounts in respect of 13 different capital goods listed below:- electrical machinery &spares. necessary for supply of electricity to various machines 2003 ( 158) elt 161 (t) 2001(130) elt397(t) modvat rs.1095-00 2, pump is required for maintaining to control temperature of critical chemical conversion process 2002(149)elt 736 modvat rs.3,42,1 30=00 used in our reaction vessel which are lined with acid resisting tiles to resist highly corrosive chemical conditions 1. 1999 (109) elt 629 (t) (t)3. 1998 (101) elt 131 (t) 4. 1991(96) elt (1) - & high temperatures. this is also used as mortar for jointing acid resisting tiles inside the vessels, therefore, part-& parcel of equipments. these items are also refactory material which are used to project the machinery from the corrosion & are chemical binder used for fixing the acid, alkali & heat resistant bricks & tiles in reaction vessels & tiles in reaction vessels & equipments.modvat rs.2,87,541=00 essential accessories without these 2.2001 (137)elt 1341 accessories final products could not be manufactured. in certain process taking out of the processed material openly from processing vessel is not permissible because of the hazardous nature &, different tow or high temperatures under such circumstances pp/frp pipes/ elbows are used.4.1998(102) .....

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Feb 19 2004 (TRI)

Orient Paper Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Feb-19-2004

1. both the appeals are being disposed of by a common order as the issue involved is identical. the authorities below have denied that benefit of modvat credit in respect of pump machines installed in the pump house situated away from the factory and in their case, wires and cables used for supply of powers from the pump situated within the factory to the pump house, have been denied the benefit of modvat credit as capital goods. the reliance for the above purposes, has been placed upon the larger bench decision in the case of vikas industrial gas vs commissioner of central excise reported in 2002-taxindiaonline-95-cestat-del-lb.2. i have heard shri d.k. saha, learned consultant for the appellant company and shri j.r. madhiam, learned j.d.r. for the revenue. the appellants have brought to my notice the decision of the west zonal bench in the case of finolex industries ltd. vs. cce, pune-ii reported in 2003-taxindiaonline-226-cestat-mum, wherein modvat credit in respect of capital goods used in jetty extended into the sea for unloading and transferring through pipe line the ethylene from tanker to tanks located inside the factory,was allowed by observing that the jetty was included in the ground-plan of the factory submitted under rule 174 of the central excise rules, 1944,.and as such the same is required to be treated as part of factory premises. the appellants have strongly contended that pump house is the present cases, was included in the ground plan of the factory which .....

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