Mumbai Court December 1996 Judgments
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Prince Metal Works Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)(70)LC205Tri(Mum.)bai
2. Modvat credit has been denied to the appellant on the grounds that it took credit on a consignment of goods, the gate pass for which has been endorsed twice and that it was a part consignment consisting out of 6 consignments of coil.3. Advocate for the appellant points out that this Tribunal in its decision SBS Organics Pvt. Ltd. v. CCE&C has held that, since the Board permitted two endorsements, there is no reason why the credit should be denied only because the gate pass have a longer number of endorsements. He relies on the decision of this Tribunal in Rathi Steels and Swastik Iron and Steel Rolling Mills v.CCE, Chandigarh 1996 (14) RLT 444 to say that credit cannot be denied only because part quantity was considered for Modvat purpose. He further points out that even in the SBS Organics case there is nothing in its ratio to say that the entire quantity alone was to be considered. He however says that a decision of the Tribunal (single member) in Commissioner of Central Exci...
Famous Cine Laboratory Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)(71)LC884Tri(Mum.)bai
2. A demand of Rs. 47,600 was raised against the appellants in Form DD2 on the ground that certain air conditioners obtained under Chapter X of Central Excise Rules have been resold within a period of 5 years from the date the air conditioners were installed. The appellants protested the recovery of this duty through the demand notice without a show cause notice. The Assistant Collector in his order dated 21.7.1986 held that the demand had been already confirmed under DD2 by the Superintendent and they could have gone in appeal to Collector (Appeals) against it. He, therefore, did not propose to interfere with the demand and directed the appellants to deposit a sum of Rs. 47,600 demanded in the demand notice already issued. Collector (Appeals) held that if the appellants thought that the demand was illegal they could have challenged the demand by way of appeal. He, therefore, without going into the merits of the case dismissed the appeal as infructuous.3. The appellants through their ...
Ramchandra D. Thakur (Huf) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)61ITD279(Mum.)
1. These are two penalty appeals against the consolidated order of CIT (Appeals)-II, Pune, dated 9-10-1995 confirming the concealment penalty of Rs. 24,570 for assessment year 1989-90 and Rs. 19,895 for assessment year 1990-91 under section 271(1)(c) of the IT Act. The facts necessary for disposal of these two appeals are briefly stated as follows.2. The assessee is a HUF. R.D. Thakur (assessee-HUF), S.D. Thakur (HUF) and P.D. Thakur (HUF) together sold land admeasuring 3060 sq. yds.during the period relevant to assessment year 1989-90. The kartas of these HUFs are real brothers. R.D. Thakur is stated to be a literate person and the land sold was stated to be ancestral property in nature and the sale was by all the three brothers who are heading their respective HUFs as mentioned above. It was sold to be firm of M/s.Vaibhav Construction Co., in which R.D. Thakur was a partner in his individual capacity.3. The original returns for assessment years 1989-90 and 1990-91 were filed on 27-9...
Bansal Charitable Trust Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)62ITD139(Mum.)
1. These are two appeals of the assessee relating to asst. yrs. 1991-92 and 1992-93 and they arise out of the consolidated order of the Dy.CIT(A), B-Range, Mumbai, dt. 19th January, 1996. The disallowances of accumulations prayed for under the IT Act and considering the amounts of Rs. 50,000 for asst. yr. 1991-92 and Rs. 1,10,000 for asst. yr.1992-93, which accumulations were disallowed, were being treated as part of the income of the assessee for asst. yrs. 1991-92 and 1992-93, respectively, form the subject-matter of these two appeals.2. The assessee is a public charitable trust which came into being under the trust deed dt. 22nd July, 1995 under which 24 objects of charitable nature were enumerated for which charities to trust properties are expected to be spent. For asst. yr. 1991-92, the assessee sought for accumulation of an amount of Rs. 50,000 and for asst. yr. 1992-93 it sought for accumulation of Rs. 1,10,000 and for that purpose the assessee filed Form No. 10 which accompan...
Manharlal Manilal Foundation Vs. Assistant Director of Inspection
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)61ITD404(Mum.)
1. This is an assessee's appeal for the assessment year 1991-92 arising out of the order of Dy. CIT (Appeals), B-Range, Mumbai, dated 11-8-1995. Two points arise for my consideration. The first is that the claim for accumulation of the assessee-trust under section 11(2) was denied on the ground that in the form requesting for permission for accumulation it did not specify the purpose for which the amount is being accumulated. The only purpose specified in that form was "relief of poverty" which is one of the objects of the trust. The Assessing Officer felt that it is very vague and not specific as also the resolution passed by the assessee trust seeking accumulation and which was sent along with Form No. 10. Let me dispose of this point first.2. In the assessment year 1991-92, the assessee received a corpus donation of 70,000. The letters disclosing the donations specifically towards the corpus of the assessee trust had been furnished by the assessee to the Assessing Officer and they ...
Bayer (India) Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1996
Reported in: (1997)61ITD380(Mum.)
1. This is an appeal by the assessee-company for assessment year 1988-89 and it arose out of the CIT (Appeals)-XIV, Mumbai, dated 8-2-1990. There are five grounds in all. The first ground, having six sub-grounds, deals with disallowances made under section 40A(5)/40(c).The second ground is directed against disallowance of 15% of expenses on seminars, conferences, etc., as entertainment expenses under section 37(2A) of the Act. The third ground relates to disallowance of interest of Rs. 7,08,000. The fourth ground relates to rejection of the claim of the assessee-company for depreciation @ 30% as against general rate allowed on electrical installation. The 5th ground relates to rejection of the assessee-company's contention that 'road' should be treated as 'plant'. Let us deal with them in seriatim.2. When the matter was posted for hearing on 18-9-1996, none appeared for the assessee, though the notice was sent through the Departmental Representative and though it was served against th...
Bansal Charitable Trust Vs. Income Tax Officer.
Court: Mumbai
Decided on: Dec-31-1996
Reported in: (1997)58TTJ(Mumbai)327
ORDERT. V. RAJAGOPALA RAO, PRESIDENT :These are two appeals of the assessee relating to asst. yrs. 1991-92 and 1992-93 and they arise out of the consolidated order of the Dy. CIT(A), B-Range, Mumbai, dt. 19th January, 1996. The disallowances of accumulations prayed for under the IT Act and considering the amounts of Rs. 50,000 for asst. yr. 1991-92 and Rs. 1,10,000 for asst. yr. 1992-93, which accumulations were disallowed, were being treated as part of the income of the assessee for asst. yrs. 1991-92 and 1992-93, respectively, form the subject-matter of these two appeals.2. The assessee is a public charitable trust which came into being under the trust deed dt. 22nd July, 1995 under which 24 objects of charitable nature were enumerated for which charities to trust properties are expected to be spent. For asst. yr. 1991-92, the assessee sought for accumulation of an amount of Rs. 50,000 and for asst. yr. 1992-93 it sought for accumulation of Rs. 1,10,000 and for that purpose the asses...
Xlo India Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-26-1996
Reported in: (1999)(113)ELT246Tri(Mum.)bai
1. In this appeal the department has initiated proceedings on the ground that the appellants have availed Modvat credit on inputs which have been used in the manufacture of their final product namely stearing gear assembly. In the process of manufacture, sub-assemblies are made. The department held that these sub-assemblies themselves are finished products and therefore the appellants having not declared it as such could not have taken Modvat credit on the inputs going into the manufacture of such sub-assemblies. The Additional Collector of Central Excise, Aurangabad vide his order impugned disallowed the Modvat credit and also imposed a penalty of Rs. 10,000/-.2. Shri S.R. Patankar, the ld. Consultant submitted that the appellants have not utilised the Modvat credit on the inputs for payment of duty on the sub-assemblies when they were cleared by themselves, no duty credit has been used, and that on their declared final product which is the stearing gear assembly, the sub-assemblies ...
Calibre Chemicals Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-24-1996
Reported in: (1997)LC703Tri(Mum.)bai
1. The appellant is engaged in the manufacture of potassium iodate conforming to pharmacopoeial standards. It had filed classification lists from time to time claiming exemption from duty on the potassium iodate as a "bulk drug" in terms of notifications which were in force at the relevant time. For the purpose of this appeal, relevant notification is 8 of 1995, dated 9-2-1995. The classification list claiming the benefit of this notification was approved. Subsequently, however, the department issued a notice proposing recovery of duty on clearances of potassium iodate made from 1-5-1994 to 2-5-1994 on the ground that in the absence of an end-use certificate, it could not be said that the product had been used as a "bulk drug". Notice also alleged that the appellant misdeclared potassium iodate in the classification list as "bulk drug". Differential duty was sought to be recovered on the clearances by disallowing the exemption. After considering the cause shown and hearing the appella...
Muktaram Sitaram Shinde Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Dec-24-1996
Reported in: 1997(4)BomCR418; 1997CriLJ3458
ORDER1. One Muktaram Sitaram Shinde, a life convict undergoing punishment in the Kolhapur Central Jail, Kalamba, addressed, a letter dated 17th July, 1995 to the learned Chief Justice of this Court, which has been treated as a writ petition, and assigned to me for hearing and disposal. (Prisoner Muktaram Sitaram Shinde shall hereinafter be referred to as 'the Petitioner'). 2. By the letter dated 16th July, 1995, the petitioner made the following grievances : (a) That on account of lack of medical facilities at Kolhapur Central Jail, Kalamba, one Prisoner, Bhagwan Ishwara Patil, died on 22nd May, 1995 because he suffered a heart-attack and was not given a prompt medical attention despite his request and that Patil's plea for removal to the Hospital for urgent treatment failed on the deaf ears of Superintendent, Rokade, Senior Jailor, Mate, and the Jailor, Patil, who, instead of sending to the Hospital for medical treatment, threatened him against making false pleas. (b) The petitioner ...
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