Mumbai Court October 1993 Judgments
Jayant Extraction Industries P. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-29-1993
Reported in: (1995)(75)ELT511Tri(Mum.)bai
1. In all the three cases, stay applications were only listed for hearing. After hearing both sides, we take up the appeals themselves for disposal since the matter calls for a remand back to the Collector (Appeals).2. All the three appeals are against the same Order in Appeal No. 639 to 641/93 (83 to 85-RAJ)CE/AHD/Collr. (A), dated 29-8-1991 passed by the Collector of Central Excise (Appeals), Ahmedabad.3. In this case, the Collector (Appeals) has rejected their three appeals as time barred without going into the other aspects of the appeals. The delay involved is 6 days. The appeals ought to have been filed before the Collector (Appeals) on 21-12-1989. They are stated to have been despatched on 18-12-1989 by Registered Post, which were received in the office of the Collector (Appeals) on 27-12-1989 and in that process the delay of 6 days has occurred.4. Shri P.M. Dave, the learned advocate pleaded that this unit is under BIFR and this unit was closed since 1985 and hence considering...
Tag this Judgment!Sterlite Industries (i) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-28-1993
Reported in: (1995)LC422Tri(Mum.)bai
1. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 6,38,641 towards duty and a penalty of Rs. 50,000/- vide order in original No. 44/CEX/1993, dated 13-5-1993. Their plant & machinery has also been ordered confiscation but allowed redemption on payment of fine of Rs. 10,000/-.2. Shri Vipin K. Jain, the ld. C.A. appearing for the applicants pleaded that the applicants have removed copper rods of 8 mm diameters, which were returned as rejected. They have filed D-3 declarations in terms of Rule 173H, since the defective copper rods cannot be rectified without melting. The reprocessed copper rods of the same diameters were cleared at Nil rate of duty in terms of Rule 173H. The Department's allegation is that they have remanufactured the goods and hence the provision of Rule 173H is not applicable and in that view, the demand for duty in respect of the copper rods cleared at Nil rate of duty has been confirmed invoking the extended period without...
Tag this Judgment!Gujarat State Fertilizers Co. Vs. Collr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-28-1993
Reported in: (1995)(75)ELT830Tri(Mum.)bai
1. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 2,61,86,951 towards duty, as per the order in Appeal No. PCJ/107/1993-BRD, dated 28-7-1993.2. The issue involved is the eligibility of exemption in respect of ammonia used in the manufacture of melamine. The applicants are manufacturing ammonia and use it captively in the manufacture of fertilizer as well as in the various products including melamine. They claimed benefit of exemption under Notification No. 40/85 in respect of ammonia used in the manufacture of fertilizers. They have also claimed the benefit of exemption under Notification No. 217/86 in respect of ammonia used in various other products including inter alia melamine (vide their classification list effective from 28-2-1987). However, the Department issued a show cause notice for denying the exemption under Notification No. 40/85 by relying on the decision of the Tribunal reported in 1991 (56) E.L.T. 257, and consequent on which th...
Tag this Judgment!Kec International Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-28-1993
Reported in: (1994)51ITD178(Mum.)
1. These two appeals filed by the assessee are being consolidated for the sake of convenience as common points are involved.2. The appeals have been filed by the assessee against a consolidated order of the Commissioner of Income-tax, passed under Section 263, of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), holding that the assessment orders were erroneous and prejudicial to the interests of the revenue in respect of allowance of foreign tax liability. The foreign tax liability in question amounted to Rs. 2,11,91,152 for assessment year 1982-83 and Rs. 2,51,27,084 for assessment year 1983-84.3. The Commissioner examined the assessment orders for the two years and was of the prima facie opinion that they were erroneous and prejudicial to the interests of the revenue since deductions of foreign tax liability were claimed and wrongly allowed to the above extent. He, therefore, issued notices to show cause why orders under Section 263 of the Act should not be passed.4....
Tag this Judgment!R.K. Agarwal Vs. Rana Harishchandra Ranjitsingh and Others
Court: Mumbai
Decided on: Oct-28-1993
Reported in: AIR1994Bom117; (1993)95BOMLR156; 1994(1)MhLj186
ORDER1. A short important question of law is involved in this civil revision application. The question is, in a civil suit if an Advocate accepts the brief and conducts the matter knowing full well that he is likely to be cited as a witness on material point, can he subsequently withdraw himself from the suit and appear as a witness.2. In the suit filed by the applicant-original plaintiff for certain directions and reliefs, it was contended by the plaintiff that on 30th December, 1991 oral agreement was entered into between the present applicant and the respondents-original defendants as regards the sale of the suit property. In the plaint filed by the applicant, more particularly Para 9 he averred to the effect:'The Plaintiff submits that thereafter on 30th December, 1991 the final meeting was held in the office of the Plaintiff's Advocate when Shri Khandeparkar, Architect and Defendant No. 1 along with his Advocate Shri N. N. Vaishnav were present. Thereafter it was finally agreed in...
Tag this Judgment!Vinodray Amarchand Parekh Vs. Satish Solvent Extractions Ltd.
Court: Mumbai
Decided on: Oct-28-1993
Reported in: [1995]82CompCas362(Bom)
M.S. Rane J.1. By this petition, the petitioner is seeking winding up of the respondent-company, Satish Solvent Extractions Ltd., on the ground that the said company is unable to pay its debts. The claim of the petitioner relates to the balance price of the goods sold and supplied by them to the respondent-company. 2. The petitioner has in para 6 of the petition stated the various particulars with regard to the supply made to the respondent-company and raising of his invoices in respect of the said supply and payment of some of the bills. It is noticed that there are seven bills as mentioned in para 6 out of which the respondent-company, even according to the petitioner himself has paid the amount of the first five bills. The last two bills for a total sum of Rs. 85,367.78 have remained unpaid and despite demands the respondent even after service of statutory demand notice did not pay. Hence, the petition. 3. The respondent-company has filed an affidavit and have pointed out that as fa...
Tag this Judgment!Dattatraya Laxman Koranne and ors. Vs. the Maharashtra State Khadi and ...
Court: Mumbai
Decided on: Oct-28-1993
Reported in: 1994(2)BomCR616; (1994)96BOMLR437
Sujata Manohar, J.1. The 17 petitioners who have filed this petition were employees of the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960. They have retired from the services of the Maharashtra State Khadi and Village Industries Board (hereinafter referred to as the Board) prior to 24-2-1982 on superannuation. As per their service conditions, then in force, the petitioners were entitled to the benefit of a Contributory Provident Fund Scheme, Gratuity and other benefits on the date of their retirement. Accordingly, on their retirement, the petitioners were paid their Provident Fund and other retirement benefits then available to them.2. By Resolution of the Board passed at the meeting of the Board held on 24-2-1982, the Board decided to introduce a Pension Scheme including a Family Pension Scheme for the benefit of all its employees. Under section 30 of the Bombay Khadi and Village Industries Act, 1960 any regulat...
Tag this Judgment!Assistant Commissioner of Vs. Dalamal and Sons Investment Co.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-27-1993
Reported in: (1994)49ITD80(Mum.)
1. This appeal by the department pertains to assessment year 1984-85.The department has taken the following 2 grounds in this appeal : 1. On the facts and in the circumstances of the case, the learned CIT (Appeals) erred in law in entertaining the assessee's appeal against initiation of penalty proceedings. 2. On the facts and in the circumstances of the case, the learned CIT (Appeals) erred in law in setting aside the assessment order passed by the Income-tax Officer when the assessee had no grievance against the assessment order inasmuch as he had no objection to the amount of income assessed on the amount of tax determined.2. Assessee is an unregistered firm. The original assessment was completed on 31-3-86 fixing the income at Rs. 13,78,749. In this assessment assessee claimed as a 'donation' Rs. 10,00,000 made to Christian Medical College & Hospital, Vellore and the relief was allowed under Section 35CCA on the basis of two receipts bearing No.124 and 125 dated 28-3-84 which ...
Tag this Judgment!Commissioner of Income-tax Vs. Bhaichand Amoluk Consultancy Pvt. Ltd.
Court: Mumbai
Decided on: Oct-27-1993
Reported in: [1994]208ITR1(Bom)
Dr. B.P. Saraf, J.1. The following question has been referred to us by the Income-tax Appellate Tribunal for opinion under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue : 'Whether, on the correct interpretation of the provisions of section 80-O of the Income-tax Act, 1961, and the agreement entered into on April 25, 1978, with Yuka Investments Ltd., Hongkong, by the assessee, the Tribunal was correct in law in holding that the assessee was entitled to deduction under section 80-O of the Act on the basis of the approval of the government of India dated November 3, 1978, as per their application dated May 1, 1978, in respect of the assessment year 1979-80 for which the assessee claimed the accounting year as ending June 30, 1978 ?' 2. The assessee-company was incorporated on October 15, 1977, to carry on the business of providing consultancy services in connection with insurance business. The assessee's accounts for the first year were closed on June 30, 1978...
Tag this Judgment!Transocean Shipping Agency Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Oct-27-1993
Reported in: [1994]207ITR469(Bom)
Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the interest of Rs. 38,103 was the income of the assessee, and could be subjected to tax in its own hands as such ?' 2. The assessee is a shipping agent. The controversy relates to the assessment year 1975-76, the relevant previous year being the year ended on December 31, 1974. During the above previous year, the assessee had collected over Rs. 2 crores as freight on behalf of non-resident ship-owners in respect of goods loaded on their ships as shipping agent of those ship-owners. There was always a time lag between the collection of freight and final remittance to the non-residents in the foreign countries, i.e., U. S. S. R., and during such period, the funds remained idle with the assessee in t...
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