Mumbai Court May 1990 Judgments
Kores India Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-23-1990
Reported in: (1990)(52)ELT137Tri(Mum.)bai
1. The Reference Application has been moved by M/s Kores (India) Ltd. (hereafter referred to as "the applicants") under Sec. 35G of the Central Excises and Salt Act, 1944, arising out of the order of this Bench No. 1808/88 WRB dt. 15-12-88.2. The undisputed facts covered by the Reference Application are summed up below.3. The applicants are manufacturers of items like duplicating paper, stencil papers classifiable under Chapter 48 and also manufacturers of other items like duplicating ink, typewriter ribbons etc. They were availing proforma credit under Rule 56A in respect of inputs such as tissue paper, Maplitho paper, printing paper etc. used in the manufacture of finished products like duplicating and carbon paper. The facility of proforma credit was available in respect of the aforesaid inputs used in the manufacture of other varieties of paper classifiable under Chapter 48 even before 1986 Budget. In the 1986 Budget, MODVAT scheme was introduced on 1-3-86. This scheme was not ext...
Tag this Judgment!Bakul JaIn Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-23-1990
Reported in: (1990)34ITD221(Mum.)
1. These appeals are directed against the orders of the A.A.C. for the assessment years 1983-84 and 1984-85.2. The facts are that the assessee is an individual having income from the firm of Jain Brothers Corporation and other incomes like income from dividend and interest etc. The assessee got married on 6-2-1982.After the marriage, the assessee received various gifts amounting to Rs. 51,000 and the same was claimed to have been received by the assessee in his status as the karta of the H.U.F. comprising of himself and his wife. The amount was deposited and interest of Rs. 202 was received during the year. It was the claim of the assessee before the ITO that this income constituted the income of the HUF. For this proposition, reliance was placed on various decisions of the Courts, namely, Gowli Buddanna v. CIT [1966] 60 ITR 293 (SC), Vedathanni v. CIT [1933J 1 ITR 70 (Mad.) and N.V. Narendranath v. CWT [1969] 74 ITR 190 (SQ. According to the ITO, the decisions cited on behalf of the ...
Tag this Judgment!Kamani Oil Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-16-1990
Reported in: (1991)LC104Tri(Mum.)bai
1. In both these appeals, though they arise out of the different orders passed by the Additional Collector of Customs, Bombay, a common question is involved as to the liability of the goods imported under the OGL but without compliance of the provisions contained in para 33 of the Appendix 6 of Policy AM 1984-85 and hence by consent of both the sides both appeals are heard together and are disposed of by common order.2. So far Appeal No. 243/85 is concerned, the appellants imported 1700 bags of green pieces and sought clearance under OGL Appendix 6 Serial No. 34 of ITC policy 1984-85. It was observed that the bill of lading was dated 12-2-1984 whereas the contract was registered with National Agricultural Cooperative Marketing Federation of India (N AFED) as contemplated under para 33 of Appendix 6 only on 24-6-1984. Department objected to the same and held the import as made without the compliance of the provisions of the policy and ordered confiscation but allowed redemption on paym...
Tag this Judgment!Amar Traders Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-16-1990
Reported in: (1991)(32)ECC53
1. This is an appeal directed against the order in Original No.S/10-75/84-K, dated 11-7-1984 passed by the Addl. Collector of Customs, Bombay ordering confiscation of the goods under Section 111(d) of the Customs Act read with Section 3 of Imports and Exports (Control) Act, 1947 but allowing redemption on payment of fine, in lieu of confiscation, of Rs. 20,000/-.2. The appellants were granted Project Import Licence No. 1958559, dated 7-1-1983. This licence contained a condition that the order be placed to the overseas suppliers within a period of 6 months from the date of issue of licence. The appellants opened Letter of Credit (L.C.) on 16-6-1983 which according to the department was, however, subsequently amended on 12-4-1984 with an alteration in the conditions namely "shipment latest by 15-5-1984 and negotiations latest by 31-5-1984." There was also an amendment in the L.C. in so far as value of the goods was concerned. The appellants under the said licence imported 6 sets of high...
Tag this Judgment!Garden Silk Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-15-1990
Reported in: (1991)LC585Tri(Mum.)bai
1. This appeal is directed against the order in Original No. 21/MP/89, dated 9-5-1989 passed by the Addl. Collector, Central Excise, Vadodara.2. The Appellants are engaged in manufacturing/producing man-made fabrics falling under T.I. 22 of the First Schedule to the Central Excises and Salt Act, 1944 and hold L-4 licence. On 23-8-1984 the officers of the Central Excise (Preventive) Collec-torate visited the factory premises of the Appellants and during the same noticed certain quantity of fully manufactured man-made fabrics duly packed and in marketable condition at various places like Bonded Store Room, Folding and Packing Section, without being entered into statutory registers. It was also reportedly noticed that the Appellants were not even maintaining lot Register prescribed by the Baroda Collectorate vide Notification No. 1/75 dated 4-1-1975. The officers, therefore, seized the said unaccounted stock but released the same subsequently on execution of B-ll Bond by the Appellants. ...
Tag this Judgment!Collector of Central Excise Vs. Applied Electronic Ltd. and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-10-1990
Reported in: (1991)(33)LC280Tri(Mum.)bai
1. All the aforesaid stay petitions have been moved on behalf of the department requesting this Bench to stay the operation of the order of the Collector (Appeals). The issues involved are identical and there is no need to elaborate on this. Applications for the refund were filed by the respondents within the purview of Section 11B of the Central Excise Act. These were rejected by the Asstt. Collector on the ground that if the amounts are refunded, it will give unjust enrichment to the respondents. Asstt. Collector relied on the judgment of the Bombay High Court in Roplas case . When the respondents went in appeal before the Collector (Appeals), the Collector (Appeals) allowed the appeals of the respondents and set aside the order of the Asstt. Collector holding that departmental authorities are required to entertain the applications on merits, so long as they are within the purview of the Section 11B of the Central Excise Act and they are not empowered to go into the question of unju...
Tag this Judgment!Siddheshwar Sahakari Sakhar Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-10-1990
Reported in: (1990)(50)ELT484Tri(Mum.)bai
1. This is an appeal directed against the order of the Collector of Central Excise, Aurangabad bearing No. Collr./50/88, dated 16-1-1989.The brief facts for purpose of the disposal of appeal can be stated as below :- 2. Molasses weighing 3326.726 MT of sugar season 1984-85 was stored in a pucca built pit by the appellants. Due to high temperature in the months of May, 1985 and June, 1985, the molasses got deteriorated and turned into a solid form making it impossible to be lifted by pumps.They noticed this by 20/21st Sept., 1985 and informed the Range Superintendent on 23-9-1985 through a letter. The samples of the molasses were also drawn and sent for analysis. However, the Superintendent issued a Show Cause Notice dated 1-11-1985 demanding the duty of Rs. 99801.78 on the entire quantity of molasses stored in that pit. In the adjudication proceedings taken by the Collector the Collector passed the impugned order confirming the demand for duty under Rule 9(2) read with Rule 49 of the ...
Tag this Judgment!Rajendra B. Nichani Vs. Assistant Commissioner
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-07-1990
Reported in: (1990)34ITD312(Mum.)
1. This is a group of departmental appeals relating to the assessment years 1981-82 to 1984-85 in the cases of S/Shri R.B. Nichani, P.B.Nichani and K.B. Nichani. These three appellants had l/4th share each in a firm called Hotel Nichani Corpn. The value of such 1/4th share in the firm was declared by each of the three appellants for the assessment year 1981-82 at Rs. 1,00,224. This value was revised by the appellants in a revised return filed under what is described as Amnesty Scheme at Rs. 1,95,895. Such value was accepted by the WTO. Similarly, for the assessment year 1982-83, the appellants in the original return declared their share at Rs. 1,03,808. They revised these returns and showed the value of the share in the firm at Rs. 2,45,893. This was accepted by the WTO. Again, for the assessment year 1983-84 the value declared in the original return was Rs. 1,00,202 and that declared in the revised return and accepted by the WTO was Rs. 2,95,893. For the assessment year 1984-85, the ...
Tag this Judgment!Kobad Jehangir Bharda Vs. Farokh Sidhwa and Others
Court: Mumbai
Decided on: May-07-1990
Reported in: AIR1991Bom16; 1990(3)BomCR123
ORDERG.H. Guttal, J.1. In Writ Petition No. 2053 of 1989 under Art. 226 of the Constitution of India, the petitioner, 12 years of age. impugned the validity of his expulsion from the educational institutions. Pratap, J.by his judgment dated 18th September, 1989, dismissed the petition summarily. The petitioner appeals to us. 2. Dadar Athornan Madresa -- hereinafter referred to as 'the Madresa' -- a Public Charitable Trust registered under the Bombay Public Trusts Act, is an educational institution which trains Zorastrian Parsi Children between 6-14 years for initiating them into priesthood. It is a residential school -- a seminary -- having 45 inmates. The respondent Nos. 1 to 4 are the Trustees and the respondent No. 3 is the Principal of the Madresa. The respondent No. 5, an ex-student, is a tutor in the Madresa. Dadar Parsee Youth Assembly School --hereinafter referred to as 'the School' -- is also a School run by a Public Charitable Trust. The respondents Nos. 7 to 11 are its Trust...
Tag this Judgment!Union of India Vs. Everest Kanto Cylinders Ltd.
Court: Mumbai
Decided on: May-07-1990
Reported in: 1991(52)ELT208(Bom)
S.K. Desai, J.1. The memo of appeal which is filed by the Union of India and the Asstt. Collector of Customs makes a very sorry reading. In ground (a) of the memo of appeal it was stated as follows (5th line) :'. . . . i.e. the Respondents herein, in such blank terms'.We fail to understand what the word 'blank' denotes. Probably the draftsman may have contemplated the word 'blanket' for the word 'blank'.2. Since we have dealt with the blank in ground (a), we find the first sentence (the only sentence) constituting ground (g) making no sense. This is because in the 8th line we find as blank over which a line is put which converts a ground, which would make sense if a date had been put there into one which makes no sense. We fail to understand how the 3rd Asstt. Master has passed the said memo of appeal; perhaps she was pressurised by the fact that the Union of India was the appellant.3. We now come to ground (e). The first part of ground (e) as it stands reads as under :'That the learne...
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