Mumbai Court March 1996 Judgments

Canning Mitra Phoenix P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1996)(88)ELT796Tri(Mum.)bai

1. Though, this day, only stay application was listed for hearing, Shri Parakh pleads that since this is a short issue, he would like to plead the entire appeal, which can be disposed of.2. After hearing both sides and with their consent, we have taken up the appeal itself for disposal, granting waiver of pre-deposit.3. The appeal is against the Order-in-Appeal No. PKS-289/BII/85, dated 4-12-1995 rejecting the appellant's appeal. The appellants are engaged in the manufacture of machines for electroplating, classifiable under Chapter Heading 85.43. They claimed the benefit of exemption under Notification No. 51 /93-C.E. against Serial No. 20 of the table annexed to the Notification. Under Serial No. 20 of the table annexed to the Notification, machinery used for the production of a commodity classifiable under 85.43 is eligible for the concessional rate. There is no dispute that the machine is an electroplating machine classifiable under 85.43. However, the lower authorities have held ...

Crompton Greaves Ltd. Vs. V. Union of India

Court: Mumbai

Reported in: 1996(86)ELT205(Bom)

ORDERA.V. Savant, J. 1. Heard both the learned Counsel. 2. The petitioners - Crompton Greaves Ltd. - are a company registered under the Companies Act, 1956. They manufacture - inter alia - electrical stampings, motors, fans and transformers at their factory at Kanjur Marg, Bombay. The electrical stampings were classifiable under Tariff Item No. 28A of the erstwhile First Schedule to the Central Excises & Salt Act, 1944 (for short 'the Act'). 3. The petitioners state that for the manufacture of the Electrical Stampings, the petitioners purchased duty paid Hot Rolled and Cold Rolled Steel Sheets. The said steel sheets are assessed to the Central Excise Duty at the rate prescribed under Tariff Item 26AA of the erstwhile First Schedule to the Act. The petitioners are availing of proforma credit of the Central Excise Duty on the above steel sheets under Notification No. 95/79, dated 1st March, 1979. 4. According to the petitioners, in the manufacture of Electrical Stampings, waste and scrap...

Vasant Gopal Bhagwat and ors. Vs. Pune Municipal Corporation

Court: Mumbai

Reported in: 1996(5)BomCR527

A.P. Shah, J.1. Everyone desires to live long, but no one would be old - Swift. Old age becomes particularly painful and intolerable when left to penury for want of security and support in the twilight of life. Petitioners, old and infirm yearn for equality of treatment which was meted out to their fellow workers in the fall of life. Their prayer is for extending the benefit of pension which was denied to some on the basis of a fortuitous event of their retirement being prior to what is known as cut off date and to others on the ground of not opting for the benefit within the stipulated time.2. The concept of pension is now well known and has been crystallised by the decisions of the Supreme Court. It is not charity or bounty nor is it gratuitous payment solely dependent on the whim and sweet will of the employer. It is earned for rendering long service and is often described as deferred portion of compensation for past service. It is in fact in the nature of a social security plan to ...

Cce Vs. Amartara Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1996)(64)LC57Tri(Mum.)bai

1. This Appeal by the department is filed against the Order-in-Appeal No. SDK-414/B-II/91 dt. 12.11.1991, where the Collector (Appeals) has allowed availment of modvat credit on the Bill of entry bearing more than 1 endorsement by following the decision of the (Tribunal) in SBS Organics Pvt. Ltd. v. Collector of Central Excise and Customs 2. Heard Shri K.M. Mondal the Ld. SDR, and Shri Rohan Shah the Ld.Advocate.3. There is no denial to the fact that the entire consignment received by the. importer M/s. Star Oxide Chemicals, who endorsed the Bill of Entry in favour of M/s. Caprihans (India) Ltd. and from them, there is a endorsement in favour of the present Respondents, the endorsement shows that none else has taken modvat credit. Based on this, the credit is availed of by the Respondents. There is no allegation that the entire consignment has not passed in the hands of the present respondents and that the goods have gone into production at their end.The linkage with the imported good...

Shree Products Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1996)(85)ELT138Tri(Mum.)bai

1. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 60,14,028.82 towards modvat credit sought to be disallowed. The applicants were receiving modvat inputs on filing declaration as Shree Products. This unit was amalgamated with Fidelity Industries Ltd. The terms of amalgamation were approved by the High Court of Madras on 22-1-1993. A certified copy of the High Court's order was filed with the Registrar of Companies on 19-2-1993 and as per the provisions of Companies Act, 19-2-1993 is the effective date of amalgamation. It is alleged by the Department that the balance lying in the RG 23A Part II could not have been utilised by the unit after amalgamation without applying for transfer of credit in terms of Rule 57H and the applicants should not have received inputs and availed modvat credit without filing a fresh declaration under Rule 57G of the Central Excise Rules after amalgamation. Shree Products Ltd. are the manufacturers and they have filed...

Janata Agencies (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD321(Mum.)

1. This appeal has been filed by the assessee against the order dated 28-7-1981 of the Commissioner (Appeals) relating to the assessment year 1976-77, the previous year of which ended on 31-12-1975. The assessee is a private limited company deriving income from business as dealer in grinding wheels and other machine tools. In the year 1972, the assessee joined four chit funds. During the previous year under consideration, the assessee claimed that it withdrew from the said chit funds because of the bad financial position of the party running the chit funds and arrived at settlements with several parties and in the process incurred a loss of Rs. 16,318. It claimed the said loss as bad debt while computing the income from the business carried on by it. The ITO disallowed the claim on the ground that the assessee was not carrying on banking or money-lending business and that a director of the assessee-company was also a director of the company running the chit funds and no legal steps we...

Assistant Commissioner Wealth Vs. Sultan Brothers (P) Ltd. (Also

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. Appeal Nos. 624 & 625/Bom/1991 are by the Revenue in which following grounds of appeal has been taken : "On the facts and in the circumstances of the case and in law and the learned CWT(A) erred in holding that value of building (hotel) should be recomputed by applying the rent capitalisation method and as per guide lines of r. 1BB and erred in allowing claim of assessee to that extent." The appeal Nos. 576 & 577/Bom/1991 are by the assessee, wherein the assessee has taken five grounds of appeal in which the assessee has disputed the applicability of provisions of s. 40 of the Finance Act, 1983 itself.2. We have heard the learned Departmental Representative as well as assessee's counsel. The facts of the case are that the assessee owned a building commonly known as Hotel Ambassador building and had given it on rent to its subsidiary company styled as M/s. Narang Hotel (P) Ltd. which was using the building for carrying on business of hotel. The assessee had not filed any ret...

Nandkishore L. Mehta and ors Vs. President of the Income Tax Appellate ...

Court: Mumbai

Reported in: (1997)139CTR(Bom)100

BY THE COURT :Rule2. Miscellaneous Application No. 110 (Bom)/1992 arising out of ITA No. 6464/Bom/1991 was heard by the two Members of the Tribunal. After hearing the following final order was passed under s. 255(4) of the IT Act, 1961 :'Since there is a difference of opinion amongst us on the point at issue, the question, on which there is a difference, referred to the Honble President for reference to a third Member as laid down in s. 255(4) of the Act :Whether, on the facts and circumstances of the case, there is a mistake apparent from record within the meaning of sub-s. (2) of s. 254 of the IT Act, 1961 requiring recall of the order dt. 5th May, 1992 in respect of ITA No. 6464 (Bom)/1991 ?'3. Instead of making the reference to a Third Member as required under the provisions of the IT Act, the President of the Tribunal has passed a detailed administrative order holding that the order passed on Misc. Appln. cannot be treated as Third Member case and as no judicial order is called fo...

Assistant Commissioner Wealth Tax Vs. Sultan Brothers (P) Ltd. (Also S ...

Court: Mumbai

Reported in: (1997)58TTJ(Mumbai)562

ORDERI. S. VERMA, J.M. :Appeal Nos. 624 & 625/Bom/1991 are by the Revenue in which following grounds of appeal has been taken :'On the facts and in the circumstances of the case and in law and the learned CWT(A) erred in holding that value of building (hotel) should be recomputed by applying the rent capitalisation method and as per guide lines of r. 1BB and erred in allowing claim of assessee to that extent.'The appeal Nos. 576 & 577/Bom/1991 are by the assessee, wherein the assessee has taken five grounds of appeal in which the assessee has disputed the applicability of provisions of s. 40 of the Finance Act, 1983 itself.2. We have heard the learned Departmental Representative as well as assessees counsel. The facts of the case are that the assessee owned a building commonly known as Hotel Ambassador building and had given it on rent to its subsidiary company styled as M/s. Narang Hotel (P) Ltd. which was using the building for carrying on business of hotel. The assessee had not file...

Gajanansingh Ful Singh Rajput Vs. State of Maharashtra

Court: Mumbai

Reported in: 1996CriLJ2921; II(1996)DMC596

1. The accused Gajanansingh has challenged his conviction for an offence under Section 306 as also under Section 498-A of the Indian Penal Code by way of Criminal Appeal No. 160/94. 2. The prosecution story is extremely short : Gajanansingh was the husband of Vijayabai. The said Vijayabai was reached to a hospital in Jalgaon Jamod in a burnt condition. The doctor on duty examined her and informed the police station about it. On receiving the information, the police arranged the taking of the dying declaration of the unfortunate lady. The said dying declaration was recorded by the Taluka Magistrate P.W. 8 Bhalchandra Warsale. On the basis of this dying declaration, a report was also scribed by the Police Station Officer Menghrajani and thumb-marked by the deceased and that report was treated as a First Information Report and on that basis the further investigation ensued. The accused was arrested. The lady died in the hospital at Khamgaon where she was referred by the Medical Officer of...