Mumbai Court January 1991 Judgments
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Sadhana Nitro Chem Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-08-1991
Reported in: (1991)LC87Tri(Mum.)bai
1. This appeal is directed against the Order-in-Appeal bearing HN-726/B-II-330-/86 dated 21-11-1986 passed by the Collector of Central Excise (Appeals) Bombay confirming the Order-in-Original No.V-68(18)RC-61/84/155 dated 1-1-1985 passed by the Assistant Collector of Central Excise, Division III, Kalyan, rejecting the appellants claim for grant of refund of Rs. 4708.13.2. The appellants, who are manufacturers of dye intermediates originally cleared 7380 kgs of the metanilic acid in solution under Gate Pass No. 20 on 16-4-1984. However, they received part of the consignment of 4560 kg as rejected goods on 1-4-1984. They filed a declaration in D-3 form on 2-4-1984 and the same was inspected by the officers on 3-4-1984. As it was not possible to detain the goods in the same form, because of their apprehended deterioration, they used the said material captively for manufacture of metanilic acid powder. It is the case of the appellants that the said metanilic acid powder was removed out of...
Regional Director, Esic, Bombay Vs. Century Spinning and Weaving Co Lt ...
Court: Mumbai
Decided on: Jan-08-1991
Reported in: [1991(63)FLR336]; (1992)ILLJ660Bom
1. This appeal by the Insurance Corporation is directed against the judgment dated October 22, 1986, passed by the Insurance Court, directing the Corporation to refund the amount recovered towards the contribution during the period January 1, 1981 till June 30, 1981. 2. The Respondent-Company has been engaged in manufacture of Viscoso Rayon Yarn. Its employees were admitted to the benefits under the Insurance Scheme, since drawing the wages below Rs. 1,000/- as provided under sub-section (9) of Section 2 of the Employees' State Insurance Act, 1948. The Company paid the contribution due for the period from January 1, 1981 to June 30, 1981. 3. The Company on September 2, 1981 with its employees arrived at a settlement in pursuance of the Industrial Disputes Act. As per the settlement the pay scales of the employees came to be revised with effect from January 1, 1981. As a result, the monthly wages of the employees exceeded to Rs. 1,000/- from that date. 4. According to the Company, its r...
The Indian Rayon and Industries Ltd. Vs. M/S. Sirohya Enterprises
Court: Mumbai
Decided on: Jan-07-1991
Reported in: AIR1992Bom60
ORDER1. This summons for Judgment is taken out by the plaintiffs in Summary Suit to recover a sum of Rs. 85,280/- being the balance of the price of goods sold and supplied by the plaintiffs to the defendants and interest thereon.2. The plaintiffs' case is that by nine contracts evidenced in writing, they sold and supplied to the defendants goods consisting of grey yarn as per quality, price, quantities, rates etc. as specified in each contract. The particulars of these are shown in tabulated form in para 2 of the Plaint. The suit claim is in respect of nine Bills/Challans. 3. The defence sought to be raised are as follows : In respect of the items mentioned at Sr. Nos. 1, 2 and 6 of para 2 of the Plaint, the amount shown as credit by the plaintiffs is higher than the amount actually paid by the defendants to the plaintiffs. In respect ofthe bill at Sr. No. I there was a rate difference of Rs. 250/-, discount of Rs. 495/-, brokerage of Rs. 125/- and quality claim Rs. 2,000/-. The plaint...
Keshav Dattatraya Patankar and anr. Vs. Ranga Gopalrao Kulkarni and or ...
Court: Mumbai
Decided on: Jan-05-1991
Reported in: 1991(3)BomCR274
S.M. Daud, J.1. Exception is taken in this petition under Article 226 of the Constitution to the judgment delivered by the 3rd respondent, hereinafter referred to as 'the Appellant Court' in a boundary dispute.2. Petitioners and the 1st respondent are members of a Co-operative Housing Society, which is respondent No. 2 to this petition. The Society entered into agreements transferring plots of land to the members-petitioners having purchased what is known as plot No. 20 and the 1st respondent, plot No. 21. These transactions took place in the year 1952 and 1964 respectively. In the year 1974 the 2nd respondent appointed a firm of Architects, viz M/s. D.V. Joshi & Co., to carry out a survey of the plots of the members. The said Architects submitted a report along with a sketch plan showing the different plot numbers, existing area and the entitlement in relation to the area according to the agreements entered into with the plot holders. From this it appeared that owners of plots Nos. 19...
Collector of Customs Vs. East Punjab Traders
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-04-1991
Reported in: (1992)(38)LC600Tri(Mum.)bai
1. This is an appeal from the Collector of Customs, Bombay directed against the order of the Collector (Appeals) bearing No. 1166/90 BCH dated 7.8.1990. The Collector (Appeals) in the aforesaid order while upholding the classification of the imported goods under heading 9616.10 of the Customs Tariff as was held by the Dy. Collector of Customs, had held that the impugned goods are not consumer goods in terms of entry No. 145 Appx. 2 Part B of the AM 88-91 but are covered by entry No. 5 87A of Appx 3 Part A of the aforesaid Policy and directed for consideration of the additional licence reportedly held by the Respondents covering the entries in Appx. 3A (No. 587A of Appx. 3 Part A).2. The facts for purpose of disposal of the appeal can be stated as below: The respondents imported 'Sprayer heads' for bottles and claimed clearance against the entry No. 587A, which reads "Plastic extruder moulded/fabricated components or products". They have also claimed assessment under Tariff Heading 842...
Vijay Tank and Vessels (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-04-1991
Reported in: (1991)36ITD51(Mum.)
1. These three appeals pertain to the same assessee and same assessment year. Assessee's one appeal is against the order under Section 263 dated 14-1-85 passed by the Commissioner of Income-tax whereby he set aside the original assessment order dated 15-1-1983 with a direction tocomplete the assessment afresh. The remaining two are cross appeals against the order of the Commissioner (Appeals) dated 17-12-1987 passed in respect of fresh assessment order dated 27-2-1987. The dispute is about the quantum of weighted deduction under Section 35B.2. In the original assessment order dated 15-1-1983, the Income-tax Officer allowed weighted deduction in respect of a total sum of Rs. 2,20,80,213 The Commissioner initiated action under Section 263 on the footing that the Income-tax Officer had not properly applied his mind while allowing the above mentioned claim. He, in principle, mentioned the expenditure of Rs. 1,31,12,831 in respect of purchases and expenses in Kuwait Branch and also specifi...
Shriji Carding Centre Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-01-1991
Reported in: (1991)LC147Tri(Mum.)bai
1. For hearing the applicants' appeals on merits, they are required to deposit the following amounts of duty and penalty mentioned against each:M/s. Shriji Carding Centre Rs. 7,61,623.45 Rs. 40,000.00M/s. Super Carding Works Rs. 6,47,860.05 Rs. 50,000.00M/s. Siraj Carding Works Rs. 11,91,562.46 Rs. 50,000.00 2. All the three cases involve consideration of identical prima facie grounds. Hence they were heard together. It was pleaded on behalf of the applicants that they are only tailoring establishments receiving printed cotton fabrics cut into pieces of the required length of bed-sheets which they stitch and return to the suppliers. This work is done on job work basis as a hired labourer. In all the three cases, there was initially a seizure of these bed-sheets, as a result of which show cause notices were issued holding that basis adjudication proceedings were initiated by the Assistant Collector resulting in confiscation of the goods and imposition of penalty. The applicants are sta...
Makers Development Services Ltd. Vs. Dy. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-01-1991
Reported in: (1992)40ITD185(Mum.)
1. These three cross appeals (two by the assessees and one by the department) relate to the assessment years 1980-81. Since, in all these appeals common contentions have been raised, for the sake of convenience the appeals are consolidated and disposed of by a common order.3. The appeals involve interesting legal issues and we, therefore, shall set out in detail the facts of the case. The assessees in this case are two limited companies belonging to the maker group and were engaged in construction activities. M/s. Haribhai Estates Pvt. Ltd., had calendar year as its previous year and M/s. Paramount Premises Pvt.Ltd., had year ending 31st March, as its previous year. These two companies, along with the third one in the same group, decided to amalgamate with another company of the same group, viz., Maker Recohdo Contracting Pvt. Ltd., which later on changed its name to Makers Development Services Ltd. A scheme of amalgamation was prepared and the interested parties petitioned to the Hig...
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