Mumbai Court September 1996 Judgments
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Motor Industries Co. Ltd. Vs. Popat Muralidhar Patil and Others.
Court: Mumbai
Decided on: Sep-19-1996
Reported in: [1997(75)FLR589]; (1997)IILLJ1206Bom
1. This is a writ petition under Articles 226 and 227 of the Constitution of India which challenges an order dated August 31, 1991 made by the Labour Court Nasik, in Application (IDA, No. 120 of 1988 under the provisions of Section 33-C(2) of the Industrial Disputes Act, 1947. 2. The short facts relevant for deciding this writ petition are : The First Respondent was in the employment of the petitioner, a Company 1 which manufactures automobile components at its factory at Nasik from or about May 17, 1975 and was last drawing wages of Rs. 2600/- per month. The First Respondent was dismissed from service on July 24, 1986 and he has challenged the order of dismissal in his complaint (ULP) No. 47 of 1988 under the provisions of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971, which I am told at the Bar, is pending before the Industrial Court at Nasik. 3. The first respondent made an Application (IDA) No. 120 of 1988 before the Labour Court at...
AustIn Anton Decuna Vs. the State of Maharashtra
Court: Mumbai
Decided on: Sep-19-1996
Reported in: 1997(1)BomCR565
R.M.S. Khandeparkar, J.1. The present appeal arises from the judgment and order dated 12-4-1994 passed in Sessions Case No. 27/93 whereby the appellant herein has been held guilty for the offence punishable under sections 363 and 376(2)(f) and is ordered to suffer rigorous imprisonment for six months and seven year's respectively, besides to pay a fine of Rs. 100/- and 1000/- respectively.2. The case of the prosecution is that the complainant Gorate Gilbert Ghonsalvis resides with her husband and two children namely Genavi and Gleni at Vasai. On 19-9-1992 at about 5-30 p.m. while the complainant was attending household work inside her house, her daughters were playing alongwith some other girls of their age outside the house. After attending to the house hold work when the complainant came out of the house at about 5-45 p.m. She noticed her elder daughter Genavi was playing with her neighbouring girls. However, she saw that her younger daughter Gleni was coming to the house crying. On ...
Devkubai N. Mankar and ors. Vs. Rajesh Builders and ors.
Court: Mumbai
Decided on: Sep-18-1996
Reported in: 1997(1)BomCR664
B.P. Saraf, J.1. This is an appeal of the successors of original defendant No. 2 from the order of the learned Single Judge dated 3rd November, 1995 made in Notice of Motion No. 2284 of 1989 in Suit No. 2421 of 1983 refusing to set aside the interim order of injunction passed on 19-6-1984 in Notice of Motion No. 1953 of 1983 against their predecessor (original defendant No. 2 since deceased).2. The relevant facts of the case, briefly stated, are as follows. The appellants (hereinafter, for the sake of convenience, referred to as 'the heirs of Warli') are the heirs and legal representatives of one Madhya Govind Warli who was defendant No. 2 in the suit filed by M/s. Rajesh Builders, respondent No.1 herein. On or about 5th July, 1973, Mr. Warli, the predecessor of the appellants, had executed a power of attorney in favour of one Mahendra Damodar Patil, original defendant No. 1 (since deceased and represented by his legal representatives who are respondents in this appeal), in respect of ...
Elpro Instrumentation Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-17-1996
Reported in: (1998)(100)ELT500Tri(Mum.)bai
1. The issue for decision in this appeal is the eligibility to classification under Heading 90.28(2) of the Customs Tariff of the oscilloscope imported by the appellant.3. The tariff heading provided for classification of oscilloscope designed for use only in circuits of 400 watts. The Assistant Collector and Collector (Appeals) have held that, since the literature of the model of oscilloscope in question shows the inputs as 230 watts, the item cannot be classifiable under the heading in question. The technical literature regarding to the oscilloscope shows that the input of the power supply is 90-130V/180-260V. There can be no dispute that this is the power supply voltage required to enable the oscilloscope to function. In other words for the instrument to be in a position to perform it function, it has to be plugged into a circuit, the voltage of which would not exceed 260. It does not appear to us, however that this is the same thing as saying that the oscilloscope is designed for ...
Patel Metal Works Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-13-1996
Reported in: (1996)(88)ELT507Tri(Mum.)bai
1. This reference application is in respect of this Bench order No.33CB/95 WRB, dated 20-11-1995, finally disposing of the appellants' appeal holding that in respect of 3 demands, proviso to Sub-rule (5) of Rule 56A, whereunder, period of 5 years would be available, could be invoked and it was held that the demands are not time-barred.2. Shri W. Christian pleads that he does not challenge the decision that Rule 56A(5) would be available, as per the decision of the Bombay High Court in the case of Bharat Bijli Ltd. reported in 1996 (83) E.L.T. 496 (Bom.). All the same he would submit that the Bench, while taking the decision, certain facts have been missed. In this case, there is no whisper of any allegation in the show cause notice indicating the elements of any suppression or fraud for invoking the proviso to Rule 56A(5) of the Central Excise Rules. He refers to the show cause notice to point out that the allegation is that photo copies of the gate passes were produced, which are not...
Collector of Central Excise Vs. GlIndia Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-13-1996
Reported in: (1996)(88)ELT692Tri(Mum.)bai
1. Invoking the provisions of Section 35G of the Central Excises and Salt Act, 1944, the Revenue has sought reference to the High Court on the issues as per the questions formulated by them, pleading them to have arisen out of the Order Nos. 1615-16/96-WZB, dated 20-5-1996 of this Bench in Appeal Nos. E/140/92 & E/180/92 filed by the Collector of Central Excise, Aurangabad.2. The issue involved was of denial of Modvat credit on that quantity of glass bottles which break down during the process of bottling of P.P. Medicines and go as waste. It was alleged that such broken glass bottles could not be considered as - manufacturing waste, eligible for credit vide Rule 57D of the Rules. Both the authorities below rejected the contention of the department and dropped the demand. In the appeal before the Tribunal, this Bench also confirmed the said finding. The Tribunal also referred to another decision of the Tribunal in Collector v. Eros Pharma - 1994 (73) E.L.T. 72 (Tribunal).3. The Re...
Kashiram Textile Mills (P) Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-13-1996
Reported in: (1997)(91)ELT396Tri(Mum.)bai
1. Invoking the provisions of Section 35G of the Central Excises and Salt Act, 1944, the applicants have filed the present application for reference to the High Court of Gujarat on the questions as formulated by them, as issue of law rising out of the Order No. 1135/WZB, dated 3-4-1996 in Appeal No. E/967/95-Bom. of this Bench.2. The applicants filed a refund claim for Rs. 45,207/-, where a show cause notice for rejection thereof was issued. On adjudication, vide Order No. 42/93, dated 27-4-1993, the said claim was allowed. The department however felt aggrieved with the said order and exercising the powers invested in them vide Section 35E(2) of the Act, preferred an appeal to the Collector of Central Excise (Appeals), who while holding that the refund granted was not proper and setting aside the order-in-original to that-extent, held that notice under Section 11A ought to have been issued within the period of six months which was not done in the instant case and held that the refund ...
Gujarat Narmada Valley Vs. Commr. of Ce and C
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-13-1996
Reported in: (1996)(88)ELT47Tri(Mum.)bai
1. This Misc. application is in respect of this Bench interim Order No.2658/96/WRB, dated 23-7-1996, directing the applicants to deposit the entire modvat amount of about Rs. 6.57 crores. The issue for consideration was whether the modvat credit in respect of capital goods meant for production of acetic acid could be utilised in respect of the duty payable on products other than acetic acid. There is no dispute about the eligibility of the modvat credit on the capital goods for the manufacture of acetic acid; but when the capital goods for production of acetic acid were received, they took the credit and utilised it instantaneously in regard to the duty payable on other products. On the basis of this objection, the credit has been disallowed. During the hearing of the stay application, though an earlier interim order passed by this Bench was cited before the Members, they have taken the view that this has no precedent value and the entire deposit should be made.In the earlier interim ...
Pandurang Krishna Farate Vs. the State of Maharashtra
Court: Mumbai
Decided on: Sep-13-1996
Reported in: 1997(1)BomCR535
R.M.S. Khandeparkar, J.1. This appeal arises from the judgment and order dated 21-4-1994 passed by the Additional Sessions Judge, Ratnagiri in Sessions Case No. 73 of 1993 whereby, the appellant herein was held to be guilty of offence punishable under section 302 of the Indian Penal Code (I.P.C.) and sentenced to suffer R.I. for life on account of the murder committed by him of his sister-in-law by name Suchita on 7-6-1993 at about 9.30 p.m. at village Kongale, Taluka Dapoli, District Ratnagiri.2. The case of the prosecution is that the accused was married to one Pramila about 15 years prior to the date of incident and he had a sister-in-law by name Suchita who was brought up in his house from the age of 5/6 years. When she attained the age of puberty, the accused and his wife settled Suchita's marriage with one Subhash Salve a young man of village Kongale four months prior to the date of incident. Suchita went to reside with her husband in her matrimonial house. With the departure of ...
Oceanic Investment Ltd. Vs. Assistant Commissioner Income Tax.
Court: Mumbai
Decided on: Sep-13-1996
Reported in: (1997)57TTJ(Mumbai)549
ORDERA. KALYANSUNDHARAM, A.M. :The assessee, a public limited company, has filed this appeal that is arising under the IT Act, 1961 (hereinafter referred to as the Act) and has raised two issues before us. The first issue relates to the working out of capital gains arising from the sale of depreciable asset that was part of a block of asset class office building, for not considering the cost of newly acquired office building as falling into the block of asset because it was not used in the previous year and consequently converting the loss into a gain. The second relates to the disallowance out of interest payments on the ground that the borrowed funds were advanced free of interest to sister concerns. We shall deal with each of the issues in the following paragraphs.2. The first issue concerning the working of capital gains on sale of a depreciable asset, has arisen as a consequence of the sale of office premises at Mumbai for a valuable consideration of Rs. 64,39,311. The assessee, h...
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