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Jul 03 2007 (TRI)

N.A.L.C.O. Vs. C.C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

Reported in : (2007)(121)ECC145

1. Being aggrieved by the appellate order dated 20^th September, 2004, the appellant came before this forum in appeal. The appellants grievance in this appeal is that when sale price of its product is fixed and controlled by Govt. of India and such sale price did not include higher amount of Excise duty paid to M/s. SAIL w.e.f. 8/3/1991, the appellant cannot be said to have been unjustly enriched in respect of its refund claim arose due to reduction in duty by virtue of change in classification of the raw material sold to it by SAIL. In view of such reduction, the high rate of duty paid on purchase of raw material during the impugned period 9/3/1991 to 30/10/1992 was refundable to the Appellant for which it preferred claim. Such claim of the appellant having been denied by both the authorities below observing that the excise duty paid by the appellants to M/s. SAIL having been charged to cost of production and included in the cost of final product and the amount of duty did not appear...

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Jun 08 2007 (TRI)

Sitaram Agarwal Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

1. Heard both sides. The appellants are providing C&F services on payment of charges for the same. The Department has added other elements like change for loading and unloading to the charges for C&F services for the purpose of remaining facts. Shri C.R. Das, ld.Advocate appearing for the appellants states that the appellants' case is similar to that of Sri Sastha Agencies Pvt. Ltd. v. Assistant Commissioner of Central Excise and Customs, Palakkad-2007 (6) S.T.R.185 where the Tribunal has held that other elements like loading and unloading charges cannot be added to service tax in respect of C & F agencies.3. In view of the fact that the appellants' case is squarely covered by the cited decision of the Bangalore Bench, we set aside the impugned order and allow the appeal....

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Jun 07 2007 (TRI)

Tata Refractories Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

Reported in : (2007)(122)ECC183

2. The Department found excess stock of refractory bricks and motors within the factory premises outside the Bonded Store Room. The appellants later on, explained that these were to be used internally in repairing and re-lining of furnaces/kilns. The appellants have also claimed exemption for the impugned goods under Notification No.217/86-CE dated 2.4.86. In the first round of dispute, when the matter reached the Tribunal, it had remanded the case to the lower Appellate Authority with a direction to give a finding as to whether the furnaces/kilns in which these goods were used, are movable and removable properties or not, and accordingly, to decide the eligibility of Notification No. 217/86-CE. The lower Appellate Authority has decided that the appellants are not eligible to such exemption leading to this appeal.3. The learned Advocate appearing for the appellants states that the impugned goods have been used within the factory of production for repairing and relining of furnaces/kil...

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Jun 07 2007 (TRI)

Commissioner of Central Excise Vs. Indian Aluminum Co. Ltd. and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

Reported in : (2007)(122)ECC232

1. Heard both sides. The Respondents have taken Modvat credit in respect of capital goods w.e.f. 13.07.95. They had also brought capital goods to their factory prior to that date when the credit on capital goods was not available. During the impugned period, the Respondents have removed various scraps and turnings on which the Department has demanded duty on the ground that they have taken credit on the capital goods and that the scraps have arisen out of the same. The Lower Appellate Authority after examining the submissions made by Respondents, has come to the conclusion that the impugned scrap has arisen out of the capital goods which were received prior to 13.07.95 and hence the scrap generated out of the same is not dutiable. In their grounds of appeal the Applicant Commissioner states that the Respondents should have kept separate record of the capital goods on which credit was taken and on which credit was not taken. Firstly, there is no provision under the Rules for keeping se...

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Jun 07 2007 (TRI)

Orissa Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

Reported in : (2007)(122)ECC168

2. We find that the appellants have filed a Miscellaneous Application for rectification of the Stay Order dated 22.5.06. The learned Advocate fairly states that he appeared in that case at the time of hearing of the Stay Petition, but did not plead the ground of limitation while seeking waiver of the predeposit. The appellants have stated in the Miscellaneous Application for Rectification of Mistake that possibly the facts in their case which were put up before the Bench had got mixed up with the facts of another case taken up for hearing on the same day. We find that the Bench which heard the Stay Petition had allowed full waiver of deposit on the ground of limitation which was not actually pleaded by the appellants. However, since the appeal itself has been listed today and we have proceeding to hear and decide the appeal on merits, the Miscellaneous Application filed is of no consequence and we dismiss the same.3. Shri Kartik Kurmy, learned Advocate appearing for the appellants sta...

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Jun 04 2007 (TRI)

Commissioner of Central Excise Vs. Orissa Extrusions Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

1. No one appeared on behalf of the respondents despite notice and adjournments granted earlier. There is also no adjournment request.Heard the learned S.D.R. for the appellant Commissioner. The respondents cleared 4487 MTs. of Aluminum Extruded Sections during 01.04.97 to 01.09.98. The Original Authority confirmed a duty demand of Rs. 84,85,740/-(Rupees eighty-four lakh eighty-five thousand seven hundred and forty) and imposed a penalty of Rs. 2000/- which have been set aside by the lower Appellate Authority leading to this appeal by the Department.2. It is the Department's case that the respondents were found to have cleared the impugned consignments below the cost of their production.The learned S.D.R. states that the Special Cost Auditors confirmed the sales to be below the cost as detailed in the show- cause notice and the order-in-original. However, the lower Appellate Authority has allowed the appeal of the respondents on the ground that the impugned goods were cleared from the...

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Jun 04 2007 (TRI)

S. Kripal Alloy Steel Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Bhubneswar

Reported in : (2007)(122)ECC151

1.1. The Appellant has challenged the order of adjudication dated 26.03.2004 raising duty demand of Rs. 22,83,382/-under Section 11A of the Central Excise Act, 1944, imposing equal amount of penalty under Section 11AC with direction to recovery interest under Section 11AB of the said Act, contending that the order suffers from bar of limitation, lack of consideration of invisible process loss as well as tolerance permissible when there was no clandestine removal at all found. It was also contended that the authorities below simply following mathematical formula worked out the shortage of finished goods to the extent of 735.531 MT out of the worked out figure of 897.897 MT in Annexure 'C' to the Show Cause Notice (SCN) detecting shortage of 10.198 MT of spring leaves in the course of investigation on 21.04.2000. Although, the process of manufacture involves series of activities such losses which are inevitable to occur were not given due weightage while calculating the impugned unaccou...

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