Mumbai Court March 1996 Judgments
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Staish Mangharam Tanwani Vs. Freight Handler and anr.
Court: Mumbai
Decided on: Mar-22-1996
Reported in: 1996ACJ788
G.D. Kamat, J.1. This appeal is directed against nil award dated 31.8.1989 in M.A.C. No. 260 of 1985 by the Motor Accidents Claims Tribunal, Thane. The appellant had instituted a claim petition against respondent Nos. 1 and 2, owner of truck bearing No. MRL 4837 and insurer respectively claiming a compensation of Rs. 1,00,000/- for having suffered an accident and consequent permanent partial disability which had taken place on 12.2.1985. It was averred in the claim petition that appellant (original claimant) was then 26 years of age and he was working as Sub-Engineer with CIDCO. That on 12.2.1985 he was proceeding from Mankhurd to Vashi and at about 9 a.m. when he had crossed about 40 metres on Thane Creek Bridge, truck belonging to respondent No. 1 and driven by one Govind Vithoba Karande (opponent witness No. 1) which was passing by his left side came to his side, as a result of which the appellant was thrown down from his scooter on the divider of the road. As a result of the accide...
Gujarat Gas Equipments P. Ltd. Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-21-1996
Reported in: (1997)(89)ELT508Tri(Mum.)bai
1. This is an appeal against the captioned Order-in-Original confirming the demand for a sum of Rs. 2,41,60,403/- covered by three show cause notices. The issue relates to the duty free clearances under Rule 173H of the Central Excise Rules in aspect of LPG gas cylinders brought from outside for the purpose of testing (repairing and reconditioning, if necessary) on the old cylinders, which were in circulation, as per the requirements of Indian Oil Corporation, Bharat Petroleum, Hindustan Petroleum etc.2. The appellants are engaged in the manufacture of LPG cylinders.These cylinders are mostly supplied to the aforesaid oil companies.After completion of 5 years in circulation, as per the statutory provisions under the existing Rules, they are required to be tested and wherever repairs are to be carried out, they have to be carried out.For this purpose, the oil companies send the old cylinders periodically to the appellants' factory. There is no dispute that the appellants were filing D-...
Rajasthan Breweries Ltd. Vs. Commr. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-21-1996
Reported in: (1996)(85)ELT255Tri(Mum.)bai
1. Today only the Stay Petition was listed for hearing, however, considering the grounds pleaded, granting waiver against pre-deposit, the entire appeal is taken up for hearing.2. The appeal is directed against the Order-in-Original No. S/10-03/96 IV, dated 6-2-1996. The Appellant caused an import of Blue Cans with printed Gold Lids, and sought clearances as an OGL item. It was however felt that the item was removed from OGL with effect from 2-8-1995, vide Circular No. 56/92-97. The appellants submitted that they had already moved the licencing authority for issue of licence, in the proceedings before the Commissioner, however, licence could not be procured and produced and hence, he passed the order confiscating the goods under Section 111(d) of the Customs Act, with an option to pay redemption fine of Rs. 15,00,000/- (Rupees Fifteen lakhs only) and imposed penalty of Rs. 10,00,000/- (Rupees Ten lakhs only).3. Shri S.N. Kantawala, the Ld. Advocate submits that now they have obtained ...
Raja Sharnappa Zinge and Others Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-21-1996
Reported in: 1996(4)BomCR467; 1997CriLJ450
Vishnu Sahai, J. 1. Vide Judgment and Order dated 22-11-1993 passed in Sessions Case No. 93 of 1993, the learned Additional Sessions Judge, Solapur, convicted and sentenced each of the Appellants in the manner stated hereinafter :- (i) Under Sec. 302 read with 34 I.P.C. to suffer life imprisonment and to pay a fine of Rs. 250/- each, in default to further undergo one month R.I. each; and (ii) Under Section 506 read with Section 34 I.P.C. to suffer R.I. for 2 years and to pay a fine of Rs. 250/- each, in default, to further undergo one month R.I. The sentences on both the counts were ordered to run concurrently. Aggrieved by the aforesaid convictions and sentences, the Appellants have preferred the present Appeal. 2. The prosecution case in brief runs a follows :- The informant Jagannath-P.W. 3 was the real younger brother of the deceased Prakash. On 25-12-1992 at about 3.00 p.m. while he and Prakash were present in Hannur Chowk, the three Appellants, all real brothers, came there and ...
Radio Vision Company Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-20-1996
Reported in: (1996)(65)LC82Tri(Mum.)bai
1. This appeal arises out of order of the Collector (Appeals) dated 29.1.1985. The short facts of the case are that the appellants imported printed circuit boards against an additional licence valid for import of goods falling in Appendix-5 and Appendix-7 of AM 84 Policy. The goods on examination were found to be populated/loaded printed circuit boards. The lower authority held that these were covered by Entry No.564 and 576 of Appendix-3A of the said policy and also that the subject goods were covered by Entry No. 100 of Appendix-2B. He held that the goods were not covered by the Import Licence. He confiscated the goods, but permitted their redemption on a fine of Rs. 90,000/-. The Collector (Appeals) upheld the order. Hence this appeal, 2. Shri Inder Kumar Panjwani, Proprietor appearing for the appellants drew our attention to Entry No. 564 of Appendix 3A and claimed that it had no relevance to the impugned goods. Referring to Entry No. 564 of the said Appendix, he claimed the goods...
Hybrid Electronic System Pvt. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-19-1996
Reported in: (1996)LC84Tri(Mum.)bai
1. Today the matter were listed only for granting of Stay and waiver.Considering the points involved, the appeals are taken up for final hearing by obtaining consent from both the sides and granting waiver against pre-deposit.2. The Appellants availed of Modvat credit on the basis of subsidiary gate passes showing the name of the main dealer, while the goods covered thereunder were purchased from the sub-dealer. The availment of Modvat credit was objected to and ultimately the Assistant Collector passed Order-in-Original No. K1/296 & 297/94, dated 24-1-1995, denying the Modvat credit to the tune of Rs. 97,608.62 (Rupees Ninety Seven Thousand Six Hundred Eight and Sixty two Paise only) and imposed penalty of Rs. 2,000/- (Rupees Two Thousand only). Two Show Cause Notices were issued dated 22-1-1993 and 23-1-1992. The Appellants preferred Appeal against the said Order and the Commissioner (Appeals) has vide Order No. (1343) 708/95, dated 18-12-1995 rejected the Appeal on the ground t...
Assistant Commissioner of Vs. Hindustan Conductors (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-19-1996
Reported in: (1996)58ITD410(Mum.)
1. It is an appeal by the revenue against the order of the ld. CIT (Appeals) whereby he has deleted a penalty of Rs. 10,94,050 which had been imposed by the Assessing Officer on the assessee under section 271 (1)(c).2. We have heard the rival submissions and we find that both the Assessing Officer as well as the ld. CIT (Appeals) have discussed all the facts and circumstances of the case so also case law on the subject in great detail. We have also taken into account the various material brought on record by both the parties.3. Very briefly speaking, it is a case in which the allegation of the revenue is that the assessee had made a claim of relief under section 80J in respect of Nadiad Unit in the assessment year 1972-73 through a letter addressed to the ITO dated 30-12-1974, although this claim was not there in the return filed by the assessee. The assessee contested the disallowance of its claim upto the Tribunal stage and the Tribunal vide its order dated 6-12-1978 for the assessm...
Shankar Pandharinath Khand and ors. Vs. Smt. Neela Vijaykumar Kulkarni ...
Court: Mumbai
Decided on: Mar-19-1996
Reported in: I(1997)ACC352
G.D. Kamat, J.1. The Award dated 7th May, 1990 in Claim Application No. 343 of 1986 is assailed in this Appeal, The Claim Application was instituted by Respondent Nos. 1 to 4 claiming compensation of Rs. 3,50,000/- in respect of the death of Vijay kumar Kulkarni in an accident. The Respondent Nos. 1 and 2 are the widow and minor daughter respectively of the deceased Vijay kumar Kulkarni and Respondent Nos. 3 and 4 are his parents.2. In the Claim Application it was stated that on 8th May, 1986 at about 11.40 a.m. the deceased Vijaykumar Kulkarni was waiting for a bus on Ravalgaon Bus Stop on Laxmi Road. Bus bearing No. 8404 belonging to the 2nd Appellant Pune Municipal Transport (for short 'PM' hereinafter) was stationary at the said bus stop. It appears that there was heavy rush of travellers. In the meantime, a bus belonging to PMT bearing No, MHQ 4832 came from the side of Deccan Gymkhana and stopped at the said bus stop. The deceased Vijaykumar had boarded the Bus No. MHQ 4832 when ...
Tippanna Kalasappa Koli and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-19-1996
Reported in: 1997BomCR(Cri)110
Vishnu Sahai, J.1. The appellants aggrieved by the Judgment and order dated 26th February, 1993 passed by III Additional Sessions Judge, Sangli in Sessions Case No. 232 of 1991 convicting and sentencing them to imprisonment for life under section 302 read with section 34 I.P.C. have come up in appeal before us.Along with the appellants Sou. Mahadevi Tippanna Koli, Sou, Gourava Irappa Koli and Sou. Bharati Ramchandra Koli the wives of appellants Tippanna, Irappa and Ramchandra respectively were also tried, but they have been acquitted by the impugned judgment. Their acquittal has not been challenged by the State of Maharashtra.2. The prosecution case runs as follows :---Appellant Tippanna Kalasappa Koli is the father of the remaining four appellants. The five appellants on the one hand and the two deceased person viz. Shivappa Bhagappa Koli and Bhimu Bhagappa Koli on the other are said to be relations. It is said that the ridge between the field of the appellants and that of the decease...
Commissioner of Central Excise Vs. Everest International
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-18-1996
Reported in: (1997)(90)ELT341Tri(Mum.)bai
1. This appeal is from the Revenue against the captioned order dated 11-6-1984, discharging the respondents from the show cause notice issued to them. The facts involved in the case which resulted in passing of the impugned order are as below : 2. The respondents were manufacturers of excisable goods and their factory by name M/s. Everest Industries run by partnership firm consisting of Shri Anil Kumar Chowdhary, son and Smt. Kailash Chowdhary, mother. The factory consisted of two sheds Gala No. 21 & 28, Bharat Udyog Nagar, Goregaon. However, from September, 1979, Smt.Kailash Chowdhary retired from the partnership firm and established a proprietary concern in the name of M/s. Everest International occupying Gala No. 28 for manufacturing activities. Shri Anil Kumar Chowdhary continued the firm M/s. Everest Industries as a proprietary concern in Gala No. 21. Clearances value of M/s. Everest Industries upto September, 1979 was Rs. 3.95 lakhs and after September, 1979 till the end of ...
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