Mumbai Court March 1994 Judgments
Unique Pharmaceutical Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-31-1994
Reported in: (1994)(74)ELT925Tri(Mum.)bai
1. There is a delay involved in filing the appeal which is mainly on account of the fact that the appellant construing the issue to be a denial of the export rebate wrongly filed the Revision Application before the Govt. of India. In the Revisionary authorities' order dt 18-1-1984 it is observed that this is a case of refund of Modvat credit and hence should be dealt with by the Tribunal. On getting this order on 31-1-1994, they filed the appeal on 23-2-1994. He therefore pleaded that since they were pursuing the remedy in a wrong forum by a mistake in construction and the moment they came to know about this position, they have filed the appeal within a reasonable period and hence the delay should be condoned. In view of the aforesaid explanation, I condone the delay and thereafter proceeded to hear the appeal.2. The appeal is against the Order-in-Appeal No. PCJ/56/94-B-III, dt.28-5-1993 denying the refund of Modvat credit accumulated on account of the export of the final product to t...
Tag this Judgment!Xaca (India) Private Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-31-1994
Reported in: (1995)LC328Tri(Mum.)bai
1. This is an appeal against the order-in-original No.S/10-1359/85-ACC, dated 19-9-1985.1.2 The facts of the case are that the appellants, who are reportedly engaged in trading of various items including street lighting lamps and equipments, filed 2 Bs/E, declaring the goods to be "spares - sodium vapour lamps". The cif value of the goods declared in one B/E was Rs. 1,79,739/- and in another B/E, it was Rs. 23,239/-. The clearance of the goods was sought against an additional licence issued during the Policy Period AM 1984 to M/s. Hindustan Spinning and Weaving Mills Ltd. It was claimed by them that the licence is valid for import of spares, as per the provisions of para 186(9) of the Policy AM 1984, and such spares could be disposed of to any person as per provisions of para 186(10) read with provisions of para 185. They claimed that they have operated upon the licence for importation of goods on behalf of the licence holder M/s. Hindustan Spinning & Weaving Mills Ltd. in terms o...
Tag this Judgment!Premier Brass and Metal Works (P.) Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-31-1994
Reported in: (1994)51ITD114(Mum.)
1. These appeals by the assessee are consolidated and disposed of by a common order, for the sake of convenience as they involve common issues. The appeals pertain to the assessment years 1978-79, 1979-80, 1980-81 and 1981-82 and arise out of the separate orders of the CIT (Appeals).2. The assessee is a resident company and as the very name suggests, it purchases brass and metal scrap and manufactures brass rods. It has adopted calendar year as the previous year. It also undertakes job work of conversion of raw materials.3. The first common issue relates to the disallowance of interest paid on borrowed funds on the ground of diversion of funds to sister concern without charging any interest. For the sake of convenience, we shall discuss the assessment year 1978-79 in detail. The assessee-company made certain advances to sister concern Copper Strips (P.) Ltd. on which no interest was charged. In the original assessment for 1978-79, the Assessing Officer disallowed interest of Rs. 36,58...
Tag this Judgment!Prahlad Dnyanoba Gajbhiye Vs. State of Maharashtra and Another
Court: Mumbai
Decided on: Mar-31-1994
Reported in: 1996(1)BomCR522; 1994CriLJ2555; 1994(2)MhLj1584
R.M. Lodha, J.1. The principal question raised in the present criminal writ petition is relating to the scope and ambit of Rule 3 of the Prinsons (Bombay) Furlough and Parole) Rules, 1959. The question is, whether the actual imprisonment undergone provided in the said provision includes the imprisonment undergone as an under-trial prisoner or only imprisonment after conviction.2. Before we examine the legal question, there is no dispute about the facts that the petitioner was arrested on 18-6-1991 for the offence under Section 302 of the Indian Penal Code. There is also no dispute that the Sessions Judge, Nagpur convicted the petitioner under section 302 of the Indian Penal Code and awarded life imprisonment vide his judgment dated 6-2-1993. It is also admitted by the parties that the petitioner has preferred an appeal against the said judgment of the learned Sessions Judge whereby the petitioner has been convicted of the offence under section 302 of the Indian Penal Code and awarded l...
Tag this Judgment!Vaz Forwarding Pvt. Ltd. and Another Vs. State of Maharashtra and Othe ...
Court: Mumbai
Decided on: Mar-31-1994
Reported in: 1995(1)BomCR9; (1994)96BOMLR949; 1994(2)MhLj1611
M.L. Pendse, J.1. The petitioner No. 1 are a Company and are working as clearing and forwarding agents. The Maharashtra Legislature enacted the Maharashtra Mathadi, Hamal and other Manual Workers (Regulation of Employment and Welfare) Act, 1969 (hereinafter referred to as the 'Act') and the preamble sets out that the Act was for regulating the employment of unprotected manual workers employed in certain employments in the State of Maharashtra, to make provision for their adequate supply and proper and full utilization in such employments, and for matters connected therewith. Section 3 of the Act confers power upon the State Government to frame schemes in respect of unprotected workers in any schedule employment or employments and the scheduled employments and the scheduled employments are set out in the Schedule to the Act. The first item in the Schedule is in respect of employment in iron and steel market or shops in connection with loading, unloading, stacking, carrying, weighting, m...
Tag this Judgment!Asea Brown Baveri Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-30-1994
Reported in: (1994)(74)ELT897Tri(Mum.)bai
1. Though this day, only the stay application was listed for hearing, considering the nature of the prayer made and with the consent of both the sides, we have decided to take up the appeal itself for disposal.2. The appeal is against the Order-in-Original No 27/MP/93 [V(Ch. 85) 15-4/OA/92], dated 12-1-1994 of Collector of Central Excise & Customs, Vadodara, wherein the Collector ordered reversal of MODVAT Credit to the extent of Rs. 3,69,769/- and imposed a penalty of Rs. 4.00 lacs.3. Shri V.L. Poonekar, the Ld. Advocate for the appellants, pleaded that even before the Show Cause Notice was issued, the amount of MODVAT Credit wrongly taken by them was paid by them in excess of the demand confirmed and there was absolutely no mala fide. There was a communication gap between the applicants, who received the inputs and tested them and take them into use and the excise section, which maintains the MODVAT account; on account of that the excise section had taken the Modvat credit on th...
Tag this Judgment!Chandru Parappa Kumbhar Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-30-1994
Reported in: 1994(4)BomCR1; 1995CriLJ290
Saldanha, J.1. A curious and somewhat interesting point has been canvassed in this criminal appeal which essentially revolves around the question as to whether in a case where multiple injuries, none of them of a grave nature, have been inflicted and the victim has died as a result thereof, whether a conviction under Section 302, of the Indian Penal Code is sustainable. For purposes of that proposition, one need to further state that the injuries in question are on non-vital parts of the body and in these circumstances the moot point that arises is as to whether in the absence of specific evidence that any of these injuries were sufficient in the ordinary course of nature to cause death, it would be correct in law to sustain the conviction awarded by the trial Court under section 302, of the Indian Penal Code. The subsidiary issue canvassed was with regard to an allegedly defective charge and its effect on the trial, if the point is raised for the first time at the appellate stage. Whe...
Tag this Judgment!Dattatraya Tatya Kamble Vs. Waman Narayan Bhave
Court: Mumbai
Decided on: Mar-30-1994
Reported in: (1994)96BOMLR548
S.H. Kapadia, J.1. All the above Writ Petitions are being disposed of by a common Judgment because the said Writ Petitions are against identical orders passed by the Executing Court viz., the Joint Civil Judge (S. D.), Thane in Special Darkhast Applications filed by the Decree holder in whose favour Special Civil Suit No. 96 of 1979 came to be decided on 30th June, 1987. The said Suit was filed under Section 6 of the Specific Relief Act, 1963.2. Briefly the facts giving rise to these Writ Petitions are as follows :(a) On 19th March, 1976 the Decree holder (who is a builder) purchased a plot in Court auction sale. The Petitioners herein are the purchasers of the flats who have entered into the Agreements with the Builder.(b) On 16th September, 1976, the Builder took possession of the said plot.(c) On 16th November, 1976, the Builder obtained sanction from the Municipality on the building plan which he had of the building.(d) During the period December, 1976 the proposed flats were sold ...
Tag this Judgment!Advertising Agency Association of India and Another Vs. Central Board ...
Court: Mumbai
Decided on: Mar-29-1994
Reported in: (1994)121CTR(Bom)44; [1994]210ITR152(Bom)
Dr. B.P. Saraf, J.1. This writ petition has been field by the Advertising Agency Association of India, an association of advertising agencies from all over India and its President, Diwn Arun Nanda. The petitioners have challenge Circular No. 681 (see [1994] 206 ITR 299), dated March 8, 1994, of the Central Board of Direct Taxes in so far as it purports to make the provisions of section 194C of the Income-tax Act, 1961, applicable to payments made to the advertising agencies for professional services rendered by them. 2. The arguments were advanced before us by learned counsel for the petitioner in regard to the scope and ambit of section 194C of the Act. It was stated that the said section had throughout been construed by the Ministry of Finance and by the Central Board of Direct Taxes as not applicable to payments made to advertising agencies for professional services rendered by them. It was a long 20 years after the incorporation of section 194C in the Act that the Central Board of ...
Tag this Judgment!Commissioner of Income-tax Vs. Godavari Sugar Mills Ltd.
Court: Mumbai
Decided on: Mar-29-1994
Reported in: [1994]208ITR878(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 Revenue, the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion : 'Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the assessee was entitled to the loss of Rs. 2,42,624 arising from revaluation of items of machinery purchased by the assessee but not installed or put to use in arriving at the commercial or accounting profit of the assessee for the year concerned ?' 2. The controversy pertains to the assessment year 1972-73, the corresponding previous year being the accounting year ended on March 31, 1971.ssessment of income for the above assessment year, the assessee claimed a loss of Rs. 2,42,624 on account of fall in the value of the machinery lying at its Sakarwadi and Laxmiwadi factories. The contention of the assessee was that the above machinery had never been installed and ...
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