Chennai Court June 2011 Judgments
M/S. T.T. Krishnamachari and Co. Vs. Cst, Chennai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-27-2011
Per: Jyoti Balasundaram, 1. At the outset, the Ld. Consultant for the assessees seeks permission to withdraw the above appeal against the order dated 15.05.2009 of the Commissioner of Service Tax, Chennai, as the assessees have challenged the levy of service tax on them by way of filing a Writ Petition W.P.No. 1276/2010. However, he prays for liberty to apply for restoration of the appeal subject to outcome of the writ petition filed by the appellants in the Hon’ble High Court of Madras, if so warranted at that stage. Hence, the appeal is dismissed with liberty to apply for restoration of the appeal at a later stage subject to outcome of the writ petition in the Hon’ble High Court of Madras. The early hearing and stay applications are also disposed off accordingly....
Tag this Judgment!Commissioner of Customs (imports), Chennai Vs. Ravi Enterprises and Ot ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-27-2011
Per Jyoti Balasundaram 1. For reasons recorded below, we grant the prayer of the Revenue for stay of operation of the impugned order and proceed to decide the appeals themselves at this stage with the consent of both sides, as it is a fit case for remand. 2. The brief facts of the case are that intelligence was gathered by the Surat DRI officers that M/s.Shree Maruti Impex and M/s.Ravi Enterprises, both Surat based firms, were indulging in import of Mulberry Raw Silk Yarn without payment of duty procured by them on High Seas Sales basis by availing the benefit of Advance Authorization Scheme without utilizing the yarn so imported at Chennai for its intended purpose viz. processing of such yarn, but diverting the same to the same High Seas sellers based at Bangalore. Investigation also revealed that the monetary consideration for the High Seas Sales was being sent to them from the High Seas seller through Angadias/Courier to show the sale of goods, and the money was then being deposited...
Tag this Judgment!M/S. Ushus Systems Vs. Cc, Chennai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-27-2011
Per: Jyoti Balasundaram, We note that in spite of the Registry pointing out defects in the form of non-production of proof of date of receipt of the impugned order in original, such defects have not been rectified. We also note that the case has been listed for hearing from 21.09.2010 and till date such defects have not been corrected by the assessees. Hence, we decline to grant the adjournment sought by the appellants and dismiss the appeal in terms of Rule 11 of CESTAT Procedure Rules, 1982, along with stay application....
Tag this Judgment!M/S. Summer (i) Textile Mills (P) Ltd. Vs. Cc, Tuticorin
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-27-2011
Per: Jyoti Balasundaram, 1. What is listed before us is the application for early hearing of the above appeal. The impugned order has been passed without extending an opportunity to the assessees of being heard, amounts to violation of Principles of Natural Justice. Hence, while granting the prayer for early hearing of the appeal, we set aside the impugned order rejecting the request for conversion of Shipping Bills and remand the case for fresh decision to the adjudicating Commissioner, who shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. 2. The appeal is thus allowed by way of remand....
Tag this Judgment!Arvind V. Joshi and Others Vs. M/S. Ram Mohan and Co. Pvt. Ltd. and An ...
Court: Tamil Nadu State Consumer Disputes Redressal Commission SCDRC Chennai
Decided on: Jun-27-2011
The appellant as complainant filed a complaint before the District Forum against the opposite party praying for the direction to the opposite party to pay Rs.1,31,649/-. The District Forum dismissed the complaint. Against the said order, this appeal is preferred praying to set aside the order of the District Forum dt.21.07.2008 in CC.No.75/2005. This petition coming before us for hearing finally on 27.06.2011. Upon hearing the arguments of the counsel on both sides, perusing the documents, lower court records, and the order passed by the District Forum, this commission made the following order: M. THANIKACHALAM .J, PRESIDENT 1. The complainants are the appellants. 2. Brief facts: The complainants / appellants, being the family members, have booked air tickets, in the 2nd opposite party airlines, through the 1st opposite party, their recognized agent, for travel on 17.9.2004, from Belgaum, via Bangalore to Chennai, by flight No.DN 205, and Bangalore to Chennai by flight No.DN 121, in or...
Tag this Judgment!R. Gurusamy Vs. the Manager, Icici Bank
Court: Tamil Nadu State Consumer Disputes Redressal Commission SCDRC Chennai
Decided on: Jun-27-2011
The appellant as complainant filed a complaint before the District Forum against the opposite party praying for the direction to the opposite party to pay a sum of Rs.6,584/- towards loss, to pay a sum of Rs.75,000/- towards mental agony, deficiency in service and hardship, to pay a sum of Rs.140/- towards telephone charges and postal charges and to pay Rs.1,000/- as costs. The District Forum dismissed the complaint against the said order, this appeal is preferred praying to set aside the order of the District Forum dt.18.03.2008 in C.C.36/2006. This appeal coming before us for hearing finally on 13.06.2011, upon hearing the arguments of either counsels and perused the documents, as well as the order of the District Forum, this Commission made the following order: M. THANIKACHALAM J, PRESIDENT 1. The complainant is the appellant. 2. The complainant had approached the opposite party bank, to open Power Pay Account, having zero balance, but the opposite party had opened an ordinary savi...
Tag this Judgment!United India Insurance Co. Ltd., Rep. by Its Divisional Manager Vs. P. ...
Court: Tamil Nadu State Consumer Disputes Redressal Commission SCDRC Chennai
Decided on: Jun-27-2011
The respondent as complainant filed a complaint before the District Forum against the opposite party praying for the direction to the opposite party to pay the own damage claim and compensation for mental agony totally Rs.1 lakh to the complainant and to pay the cost. The District Forum allowed the complaint against the opposite party, against the said order, this appeal is preferred by the opposite party praying to set aside the order of the District Forum dt.30.04.2008 in C.C.4/2007. This appeal coming before us for hearing finally on 14.06.2011, upon hearing the arguments of the either counsel and perused the documents, as well as the order of the District Forum, this Commission made the following order: M. THANIKACHALAM J, PRESIDENT 1. The opposite party is the appellant. 2. The respondent / complainant being the owner of Cargo Tempo bearing Registration No.TN27H-2707, insured the same with the opposite party. On 17.04.2005, it met with an accident, collided with TN-23-E-4957 at S...
Tag this Judgment!Subhashini Vs. Union of India, Rep by Its Secretary to the Government ...
Court: Armed forces Tribunal AFT Regional Bench Chennai
Decided on: Jun-27-2011
(Order of the Tribunal made by Justice ACA Adityan) 1. Mr.R.Mangalik, Advocate, has filed change of vakalat for the applicant along with a petition viz. M.A.No.52 of 2011 in O.A.No.4 of 2011 for adjournment, which was dismissed since the case is posted under the caption Final Hearing and We are of the view that with the available materials this application can be disposed of without giving any further unnecessary adjournment. 2. A proud widow of Late Maj Sunil Ganapathy, who had sacrificed his life for our nation while discharging his duty along with Maj Padmanabhan on an operational sortie on OP Meghdoot and OP Rakshak, J and K (Kargil) enroute Leh-Biamah-Handanbrok (pt 5620)-Base, overfly- Stackpuchan Saddle-Gore PP-Biamah-LEH in helicopter Cheetah Z-1894, which was airborne at 13.20 hours on 15.08.2008 for the operational mission and was diverted to pick up a casualty from Sarchu helipad and after successfully picking up the casualty, crashed approximately one kilometre North of Tag...
Tag this Judgment!K. Gunasekhar Vs. Commissioner of Customs, C.Ex. and Service Tax, Coim ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-24-2011
1. At the outset, ld. SDR points out that stay application and appeal are not maintainable before the Tribunal because the impugned order of the Commissioner (Appeals) relates to drawback and the jurisdiction of the Tribunal is ousted in terms of the first proviso to Section 129A of the Customs Act, 1962. Appeal is therefore dismissed as not maintainable. Papers are directed to be returned for presentation before the proper forum, namely, revision authority....
Tag this Judgment!L.G. Balakrishnan and Bros. Ltd. Vs. Cce Coimbatore
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Jun-24-2011
1. For reasons recorded below, I waived predeposit of service tax of Rs.1,45,402/- together with interest and penalty, and I proceeded to decide the appeal itself at this stage with the consent of both sides. 2. The credit has been disallowed as it was availed on the basis of invoices addressed to the corporate office of the appellants and on services used to carry finished goods to the port of export/place of customer’s choice. The authorities below have held that the assessees did not produce any document to show that the title in the goods remained with the seller (assessee) until delivery of goods in acceptable condition to the purchaser at his door step and that the seller bore the risk of loss of or damage to the goods during transit to the destination and that freight charges were an integral part of the price of goods. 3. Ld. consultant for the assessee submits that if a fresh opportunity is extended to them, they will be able to satisfy the authorities below with referen...
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