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Mumbai Court August 1980 Judgments

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Aug 05 1980

Amar Dye-chem. Ltd. and Another Vs. Union of India and Another

Court: Mumbai

Decided on: Aug-05-1980

Reported in: 1981(8)ELT348(Bom)

Chandurkar, J.1. Petitioner No. 1 is a company which inter alia carries on business of manufacture of various chemicals and dyes and the chemicals with which we are concerned in this petition fall under Tariff Items Nos. 14D, 14DD and 15A under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). Petitioner No. 2 is one of the Directors of petitioner No. 1 (hereinafter referred to as 'the manufacturer').2. The manufacturer filed from time to time price lists in the prescribed forms for the goods sold by it. The manufacturer has been entering into agreements with what are described as distributing agents for the purpose of sale and of distribution of the goods manufactured by it and specimen copy of the agreement has been filed along with the petition. Upto 1st October, 1975 the price lists which were filed by the manufacturer with the Central Excise Authorities and which were duly approved by them did not include the trade discount allowed to the distributing ...


Aug 05 1980

D.R. Kohli, Collector of Central Excise and Others Vs. Associated Film ...

Court: Mumbai

Decided on: Aug-05-1980

Reported in: 1983(12)ELT754(Bom)

Shah, J.1. This appeal is directed against the judgment and order dated January 29, 1975, passed by Bhatt, J. allowing the respondents' petition under Article 226 of the Constitution of India.2. The facts which are not in dispute are these :The Respondent No. 2, is the Director and a Shareholder of the Respondent No. 1 Company, which owns and runs a Division known as 'Film Cente' and inter alia carries on the business of printing and processing cinematograph films. The Company has been paying excise duty on such cinematograph films under Item No. 37 of the Central Excises and salt Act, 1944. Prior to April 1, 1969, Item No. 37 in the First Schedule to the said Act read as under : CINEMATOGRAPH FILMS EXPOSED-----------------------------------------------------------------Tariff Item Description of goods Rate of DutyNo. --------------------- Basic Special Excise-----------------------------------------------------------------37 CINEMATOGRAPH FILMS of a width below 30 mm of Exposed 30mm. ...


Aug 01 1980

SachIn Sahakari Gruhanirman Sanstha Maryadit Vs. Shree Ram Constructio ...

Court: Mumbai

Decided on: Aug-01-1980

Reported in: AIR1981Bom260

Shah, J.1. This is an appeal directed against the order of Pendse, J., dismissing the appellants' petition for setting aside the award made by the Arbitrator and duly filed in Court.2. The facts giving rise to the petition are these: The appellants are a Cooperative Housing Society registered under the Maharashtra Co-operative Societies Act, 1960, having its registered office at Mithagar Road, Mulund (East), Bombay 400 081. The respondents are Contractors carrying on the business of construction. On November 23, 1972, the appellants and the respondents entered into an agreement regarding the construction of a building for the appellant-society. Under the agreement, the construction of the buildings was to be completed within a period of eighteen months from September 20, 1971. The disputes between the appellants and the respondents led to the filing of the suit by the respondents against the appellants in the City Civil Court for an injunction restraining the appellants from taking pos...


Aug 01 1980

SachIn Sahakari Gruhanirman Sanstha Maryadit Vs. Shreeram Construction ...

Court: Mumbai

Decided on: Aug-01-1980

Reported in: (1980)82BOMLR647

P.S. Shah, J.1. This is an appeal directed against the order of Pendse, J., dismissing the appellants' petition for setting aside the award made by the Arbitrator and duly filed in Court.2. The facts giving rise to the petition are these : . The appellants are a Co-operative Housing Society registered under the Maharashtra Co-operative Societies Act, 1960, having its registered office at Mithagar Road, Mulund (East), Bombay-400 081. The respondents are contractors carrying on the business of construction. On November 23, 1972, the appellants and the respondents entered into an agreement regarding the construction of a building for the appellant-society. Under the agreement, the construction of the buildings was to be completed within a period of eighteen months from September 20, 1971. The disputes between the appellants and the respondents led to the filing of the suit by the respondents against the appellants in the City Civil Court for an injunction restraining the appellants from t...


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