Mumbai Court January 1995 Judgments
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Deluxe Enterprises Vs. Board of Trustees of the Port of Bombay
Court: Mumbai
Decided on: Jan-09-1995
Reported in: 1995LC16(Bombay); 1995LC246(Bombay); 1995(77)ELT513(Bom)
ORDERG. R. Majithia, J.1. Rule returnable forthwith. 2. Learned counsel for the respondents waives service. 3. The petitioners have challenged the order No. SW/SPL. AUCTION SALE No. 4/4-1/13429 of 1994-95, dated December 2, 1994 cancelling sale in respect of Lot No. II/567 & 568 sold in Auction Sale No. Spl. A-2.4 of 94-95, dated May 9, 1994, in this petition under Article 226 of the Constitution of India. 4. The respondents advertised sale by public auction of containers of Polypropylene Film Grade No. 1088 (for short 'the said goods'). The petitioners participated in the open public auction held on May 9, 1994. They were declared as highest bidders in respect of the said goods. The price offered by the petitioners was accepted by and on behalf of the respondents. The petitioners were required to pay 20% of the purchase price as and by way of earnest money towards the purchase price of the said goods. The petitioners deposited the earnest money. Upon payment of the same, the auctionee...
Leather Cloth Processors and Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-05-1995
Reported in: (1995)(77)ELT409Tri(Mum.)bai
1. There is a delay of about one year in filing the appeal. Shri Subhash Parakh, the Ld. Advocate, appearing for the applicants pleads that the applicants' firm was a proprietary concern of one Mr. M.R.Shah. The impugned order was received somewhere in Sept. 1993. Shri Shah was in London in middle of the year 1993, till Feb. 1994. He was suffering from renal failure and died in July 1994. Thereafter, the business was to be looked after by his widow. She was also not keeping good health. Moreover the business was also closed on account of labour dispute. Hence, because of these unforeseen developments proper attention could not be paid in filing the appeal. He would therefore plead for condoning the delay.2. Mr. Bharati Chavan, the Ld. JDR, for the Department, however, opposed this application pointing out that the impugned order having been received in Sept. 1993, could have been attended to, when the Proprietor was alive and he died in July, 1994. Moreover, even after his death, dela...
Shri Shakti Prints Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-03-1995
Reported in: (1995)(61)LC315Tri(Mum.)bai
1. The condonation application has been moved for condoning the delay involved in filing the appeal against Order-in-Appeal No. GS/940/B-I/92 dated 18.11.1992 of the Collector of Central Excise (Appeals), Bombay, rejecting the appellants appeal. The issue relates to duty demand involved on annual stock taking loss. The appellants filed Revision Application before the Joint Secretary to the Govt. of India, who held that the appeal is not maintainable before him, because the issue relates to losses noticed in the factory. Hence, thereafter, they filed the appeal and in that process the delay has occurred. In view of this explanation, we condone the delay and admit the appeal.2. Though this day only the stay application was listed for hearing, since the issue canvassed both in the stay application as well as in the appeal remain the same, we have decided to take up the appeal itself for disposal, with the consent of both the sides.3. Facts of the case for the purpose of disposal of this ...
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