Mumbai Court September 1993 Judgments
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Maharashtra Agro Ind. Dev. Corpn. Vs. Collector of Ce and Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-10-1993
Reported in: (1994)(50)LC22Tri(Mum.)bai
1. For hearing the applicants' appeal on merits, against the order in appeal No. 350-CE/APPL/NGP/91 dated 15.2.1993, they are required to deposit a sum of Rs. 42,000/- on the ground of wrong availment of Modvat credit.2. Heard Shri N. K. Kapoor, the learned advocate and Shri Singh, the learned JDR.3. Shri N. K. Kapoor pleads that the applicants have duly declared the items for availment of Modvat credit. The same however, is required to be considered in detail at the stage of final hearing.4. The appellants are therefore directed to freeze the amount to the extent of Rs. 42,000/- in their credit balance and shall not utilise the said amount till the final disposal of this appeal....
Lion Pencils Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-09-1993
Reported in: (1993)(68)ELT913Tri(Mum.)bai
1. Both these appeals were dealt with by the Special Bench 'D'. At the time of final hearing of the appeals before the Special Bench, the Members of the Bench held that these appeals were not involving any classification or consideration of exemption notification and the only question to be decided was as to who is the manufacturer and hence the appeals should be transferred to the Regional Bench (vide Special Bench Order No. M-76/93-D, dated 3-2-1993). Thereupon, these appeals have been transferred by the Delhi Registry to this Bench. On receipt of these appeals in this Bench, the Registry has listed these appeals for final hearing before us.2. Shri Mota Shah, the ld. advocate's attention was specifically drawn to the observation of the Special Bench wherein, the Bench directed the ld. advocate, who appeared on behalf of the appellants, to confine their prayer only to determine as to who is the manufacturer under Section 2(f) and re-draft the appeals, if necessary, and he was asked w...
Vidarbha Veneer Industries Ltd. and Another Vs. State of Maharashtra a ...
Court: Mumbai
Decided on: Sep-09-1993
Reported in: AIR1994Bom155; 1994(3)BomCR482
ORDERSujata Manohar Acting C. J.1. The petitioners carry on the business of manufacturing veneer, ply wood and allied ply wood products at their factory situated at M.I.D.C. Estate, Nagpur, in the Vidarbha Region. According to the petitioners, in the year 1974 they set up their factory at Nagpur in view of the Government Resolution No. FND/1269/211097-2 dated 25th September, 1969 passed by the Government of Maharashtra, Revenue and Forest Department. The Resolution sets out that forest industries in Maharashtra State are largely located in the Bombay Pune Region. These industries are generally located in areas remote from important resource centres; while industrial development has languished over the extensive forest areas in the regions of the State which have substantial surplus production potential. The Resolution also states that there is a need for a rational dispersal of industries in the under-developed regions of the State. Therefore, to achieve national economic planning for ...
New Mahalaxmi Silk Mills Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-09-1993
Reported in: [1994(68)FLR981]; [1994]206ITR284(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, 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 paid by the assessee, as per an order under section 14B of the Employees' Provident Funds and Family Pension Act, 1952, is an admissible deduction in computing the income of the assessee ?' 2. The controversy in this case pertains to the assessment year 1977-78 relevant to the previous year ended on March 31, 1977. During the previous year in question, the assessee committed certain defaults in payment of the provident fund contributions under the Employees' Provident Funds and Family Pension Act, 1952 (hereinafter 'the Act'). For the said default, the Regional Provident Fund Commissioner, Maharashtra and Goa, levied damages under section 14B of the Act to the tune of Rs. 28,489. This amou...
P.M. Shah Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-09-1993
Reported in: [1994]209ITR135(Bom)
DR. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion at the instance of the assessee : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reporting of the assessments for the assessment years 1965-66 and 1966-67 was valid and proper in law ?' The assessee is an individual. The controversy in this case pertains to the assessments years 1965-66 and 1966-67. The original assessment for the assessment year 1965-66 was made under section 143(3) of the Income-tax Act, 1961 ('the Act'), and the income of the assessee was determined at Rs. 55,760. It appears from the statement of the case that the income as assessed by the Income-tax Officer was enhanced by the Appellate Assistant Commissioner. The enhancement was confirmed by the Tribunal. It was, however, deleted in consequence of the opinion of the Hig...
Deepak S/O Pandurang Gumbale Vs. the State of Maharashtra, Through Ant ...
Court: Mumbai
Decided on: Sep-09-1993
Reported in: 1994(2)BomCR29
M.S. Vaidya, J.1. Rule made returnable forthwith by consent.2. Heard Shri Mardikar for the applicant and Shri Madkholkar, A.G.P. for State.3. This case had to be given priority because the progress of hearing of a Special Case in the Court of Special Judge, Wardha is held up on account of the point involved in this case.4. The present petitioner was prosecuted in Special Case No. 4 of 1987 before the Special Judge, Wardha and the charge in the matter was framed on 3-4-1993. The offence in question is said to have been committed on 4-3-1986. The recording of evidence commenced before the learned Special Judge on 7-6-1993 and the last cited witness viz. the Investigating Officer Shri Thakre was examined on 29-6-1993. The case was one under the Prevention of Corruption Act and it was a trap case.5. After the evidence of the Investigating Officer was over, application Ex. 69 dated 3-7-1993 was filed by the prosecution for adducing additional evidence in respect of the service book of the p...
Bhalchandra N. Donge and anr. Vs. Mohan G. Butala and ors.
Court: Mumbai
Decided on: Sep-09-1993
Reported in: 1995ACJ898
A.P. Shah, J.1. Being aggrieved by the award, dated 29.1.1988, passed by the Motor Accidents Claims Tribunal, Pune, the original claimants have filed the present appeal under Section 110-A of the Motor Vehicles Act, 1939.2. On 5.7.1980, deceased Shekhar, the only son of his parents, namely, appellant Nos. 1 and 2, was proceeding towards Alandi on a bicycle to visit his married sister. When deceased Shekhar was near the Mari-aai Gate, truck bearing No. MTL 634 belonging to respondent No. 2 dashed against him, which resulted in his death in the same night. The appellants, thereafter, filed an application under Section 110-A of the Motor Vehicles Act, 1939, before the Motor Accidents Claims Tribunal, Pune, against respondent Nos. 1 and 2, who were respectively driver and owner of the truck and the respondent No. 4, United India Insurance Co. Ltd., for compensation of Rs. 1,00,000/- on account of untimely death of deceased Shekhar.3. Though respondent Nos. 1 and 2 filed separate written st...
Sterlite Inds. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-08-1993
Reported in: (1995)(75)ELT712Tri(Mum.)bai
1. All the captioned three appeals are against the common Order-in-Appeal No. A-2/93, dated 22-1-1993 passed by the Collector of Central Excise (Appeals), Pune.2. The facts of the case are that the appellants are engaged in the manufacture of telephone cables. These cables are wound on wooden drums and marked with particulars of name of the manufacturer, length, quantity and other specifications as required by the Telecommunication Department. For this purpose, inter alia, they also brought in 'oil paints' under modvat scheme. There is no dispute that this oil paint was declared as input used in the manufacture of these cables. However, the Department objected to the avail-ment of modvat credit and issued 3 show cause notices alleging that paint is not used in or in relation to the manufacture of the final product and hence in that view sought to deny the modvat credit of duty taken on the paints used in marking the wooden drums. The Asstt. Collector confirmed these show cause notices...
Mrs. Malini Ramnath Rele Vs. Third Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-08-1993
Reported in: (1994)49ITD43(Mum.)
1. By this appeal, the assessee has challenged the order of the learned Commissioner of Income-tax (Appeals) dated November 6, 1986, for the assessment year 1985-86.2. The arguments of learned counsel for the assessee and the learned Departmental Representative were heard.3. The solitary question raised in this appeal relates to the addition of Rs. 4,10,000 being the cash found in the possession of the assessee at the time of the search and treated as income from undisclosed sources. On January 22, 1985, a search was conducted at the residential premises of the assessee. During the search operations, cash of Rs. 4,15,000 was seized from two bank lockers and a fixed deposit receipt for Rs. 55,000 was also found. During the search operations, a statement of the assessee was recorded under Section 132(4) of the Act.In that statement, she disclosed that she had sold her house property to one Shri V.D. Maru for a price of Rs. 5,00,000. Out of this, the sale deed was signed for a considerat...
Wockhardt Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-07-1993
Reported in: (1993)(68)ELT916Tri(Mum.)bai
1. For hearing the applicant's appeal on merits, they are required to deposit Rs. 18,21,085 /-towards duty.2. Shri C.S. Lodha, the learned advocate pleads that though the show cause notice is within time, they have a prima facie ground on merits, since the issue is covered by the decisions of the Madras High Court reported in 1978 (2) E.L.T. G 478) and 1983 (12) E.L.T. 725 (Mad.) and also the decision of the Special Bench in the case of Bengal Chemicals & Pharmaceuticals Works Ltd. reported in 1989 (43) E.L.T. 591 (Tribunal). The allegation by the department is that they are using a colour scheme and also putting the name of the appellant as "Wockhardt" prominently on the labels. The writing "Wockhardt" 'is only to indicate the name of the manufacturer. They have got a monogram with a triangle with which the name Wockhardt is written. He showed the monogram to distinguish the writing of Wockhardt on the labels. He also submitted that the name Wockhardt is not written in a differen...
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