Mumbai Court December 1997 Judgments
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Yeshwantrao Kankarrao Gadakh Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Dec-09-1997
Reported in: 1998(3)ALLMR110; 1998(3)BomCR139
ORDERB.H. Marlapalle, J.1. Rule. On the request of the learned Counsel for the parties, rule is made returnable forthwith.2. The petitioner had contested the Parliamentary elections held in 1991 from 39 Ahmednagar (South) Constituency. The petitioner was declared elected as Member of Parliament in the said elections. However, the election of the petitioner was challenged by one of the unsuccessful candidates namely; Shri E.V. alias Balasaheb Vikhe Patil in Election Petition No. 2 of 1991 in this Court. This Court ultimately allowed the said election petition by judgment and order dated 30th March, 1993. This Court held that the petitioner was guilty of corrupt practices and accordingly on that ground his election was set-aside. Being aggrieved by the aforesaid decision of this Court, the petitioner filed Civil Appeal No. 2115 of 1993 before the Supreme Court. The Supreme Court partly allowed the appeal of the petitioner by its judgment and order dated 19-11 -1993. However, so far as th...
M.L. Shah and Co. (Machinery) P. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-08-1997
Reported in: (1999)(113)ELT554Tri(Mum.)bai
1. With the consent of both sides appeal taken up for disposal after waiving the pre-deposit.2. The appeal is against the order of the Commissioner (Appeals) declining to condone the delay in filing the appeal before him of 47 days and hence dismissing the appeal as barred by limitation.3. Advocate for the appellant says that the delay occurred because of the following reasons: Six notices had been issued to the appellant demanding duty on the basis that the interests that could be payable on the advances against the orders taken by form part of the assessable value. The Assistant Commissioner in his order dated 14-10-1996, decided five of these notices. By oversight one order had not been decided. His first order was received by the appellant on 15-10-1996 and the appeal dismissed. In the meantime the Assistant Commissioner, realising the omission passed orders on the notice which had been left out in the earlier proceedings. This order was received by the appellant on 23-10-1996. Th...
Commissioner of C. Ex. Vs. Metal Rolling Works Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-08-1997
Reported in: (2000)(115)ELT845Tri(Mum.)bai
1. This is an appeal filed by the Department against the decision of the Collector (Appeals), Bombay wherby he did not include duty element of the raw material supplied to them while arriving at the pricing of the finished goods. After elaborately discussing the various points on the inputs is given for payment of duty on the finished excisable goods to avoid the payment of duty on earlier duties paid. In other words, the cascading effect of duty is reduced and he agreed with the contentions raised by the respondents. The Department's contention is that for the purpose of abatement for excise duty allowable only for the duty payable to the article to be assessed and not for the duty paid on required raw materials and components thereof. It is the contention of the Department that duty already paid on the raw materials and of the component is to be added to the costing data for the purpose of determination of assessable value of the finished product, cleared from the factory. This ques...
Television and Components P. Ltd. Vs. Addl. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-08-1997
Reported in: (1998)(98)ELT633Tri(Mum.)bai
1. We have heard Shri Devan Parikh, the ld. Counsel for the appellants and Shri V.K. Puri, the ld. SDR. The issue in this case relates to availment of Modvat credit on the inputs of the appellants herein which are Picture Tubes for television sets. The appellants had a practice of receiving the Picture Tubes as inputs and taking credit thereon and when subsequently it was found that the Picture Tubes were substandard, the appellants cleared as such inputs in terms of Rule 57F(1) of the Central Excise Rules on payment of duty thereon by reversing the duty amount in their Modvat account. The Department initiated proceedings against the appellants on the ground that they ought to have reversed the credit as soon as they found the picture tubes are sub-standard and not usable.2. We find that in this case the Department is not disputing the fact that whether the appellants have cleared the sub-standard picture tubes as such without putting them to use in the manufacture of their final prod...
M/S. Jerry Varghese Construction (P) Ltd. and Another Vs. B.S.E.S. Ltd ...
Court: Mumbai
Decided on: Dec-08-1997
Reported in: 1998(2)ALLMR239; 1998(1)BomCR171
ORDERS.S. Nijjar, J.1. This matter came up for hearing on 4th November, 1997. Arguments were heard in detail. When the order was going to be pronounced an adjournment was sought by the Counsel for the defendant to seek instructions as to whether or not the Bombay Suburban Electric Supply Ltd. are prepared to shift the sub-station. Thereafter the matter has been adjourned on a number of occasions on the request of the Counsel for the defendant that they are in the process of shifting the sub-station. Today the matter was kept for orders. At this stage Mr. Mehta seeks to put in an appearance on behalf of the defendant. He also wishes to place on record an affidavit taking a completely new defence which was never taken at any prior stage. The said affidavit is sought to be placed on the record on the ground that the information which is available to the defendants was not available at any earlier stage. I do not find any justification in permitting Mr. Mehta to re-argue the whole matter n...
Gopichand P. Godhwani Vs. Gift Tax Office
Court: Mumbai
Decided on: Dec-06-1997
Reported in: (1999)63TTJ(Mumbai)247
ORDERA. KALYANASUNDHARAM, A.M.:The appeal is by the individual-assessee. The assessee has agitated against the authorities adopting the market value determined by the Departmental Valuation Officer (DVO) and substituting the same for the consideration received on transfer of 7.5 per cent shares in the office premises at Mittal Towers and directing the assessee to pay the gift-tax on the same.2. The facts, as submitted by the learned counsel for the assessee, Mr. Prakash Jotwani, are that eighteen persons jointly purchased the third floor of Mittal. Towers, B & C Wings measuring 14,654 sq. ft. and an open terrace of 7, 100 sq. ft. for a consideration of Rs. 18,74,500. Thirteen persons of the total number of eighteen persons were belonging to the Godhwani family and the thirteen persons between themselves held 75 per cent of the shares in the properties. The remaining belonged to the other five persons. He submitted that the property so acquired jointly by the eighteen persons was an ind...
Commissioner of C. Ex. Vs. Netel Chromatographs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-05-1997
Reported in: (1998)(100)ELT111Tri(Mum.)bai
1. The issue in both these appeals being the same, they are being disposed of by this common order.2. The issue for decision by each of the appeals is whether the notional interest chargeable on advances taken on each of the repondents from the buyers is to form part of the assessable value of the goods. Each of the respondents had taken from buyers an advance free of interest, which was adjusted against the sale price of the goods manufactured by it. The Assistant Commissioner in each of these cases had held that the notional interest payable on the advances would form part of the assessable value. The Collector (Appeals) relying on the decision of the Madras High Court in Laxmi Machine Works Ltd. v.Union of India -1992 (57) E.L.T. 211 had sent each of the matter back to the Assistant Collector to determine whether the advances had any effect on the sale price and ordered that an inquiry by an officer reveals that the interest should form part of the assessable value.2. The departmen...
Atmaram J. Manghirmalani (Huf) Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-05-1997
Reported in: (1998)67ITD289(Mum.)
1. This is an assessee's appeal for asst. yr. 1981-82 filed against the order of the CIT(A)-XI, Mumbai, dt. 26th May, 1995. The assessee is an HUF. 31st March, 1981, is the end of the previous year relevant to asst. yr. 1981-82.2. On 31st August, 1981, the assessee filed a return showing income of Rs. 37,920. The income disclosed was said to have been derived from house property, capital gains on sale of jewellery and lottery. The capital account of the assessee filed along with the return disclosed that the assessee received gifts of Rs. 60,000 from the following parties :----------------------------------------------------------------------Sl. No. Name of donor Amount received as gift (Rs.)----------------------------------------------------------------------(1) Mrs. P. C. Udani 5,000(2) Rajiv Sharadchandra Tipnis 5,000(3) Ganeshdas H. Punjabi 5,000(4) Deomal T. Talreja 5,000(5) Purshottam Gulabani 10,000(6) Mrs. Kamle Purshottam Gulabani 10,000(7) Poonam B. Ahuja 5,000(8) Niram Lax...
Deputy Commissioner of Income Tax Vs. Caprihans (i) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-05-1997
Reported in: (1998)67ITD185(Mum.)
1. This appeal is directed against the order of the CIT(A), dt. 10th August, 1990, for the asst. yr. 1984-85. The ground taken reads as under : "The CIT(A) has erred in directing the Asstt. CIT to delete the sum of Rs. 24,14,000 duty draw back receipt on account of change in the valuation method of the assessee-company which is disallowed by the Asstt. CIT".2. The AO noticed that there was a change in the method of valuing the closing stock. The assessee has described the change in the method of valuation in Note 4 to the published accounts which reads as follows : "Hitherto, the company was valuing stock of raw materials at weighted average cost. Weighted average cost was determined on the basis of invoice value. During the year under report, weighted average cost has been ascertained after considering duty draw-back received. Due to this change, the value of inventory of raw materials, finished goods and work-in-progress has decreased in aggregate by about Rs. 24.14 lakhs, resulting...
Tata Chemicals Limited Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-05-1997
Reported in: (1998)67ITD56(Mum.)
(Order on letter of Mr. Tralshawala dt. 27th August, 1997 and letter of the CIT-I, Mumbai dt. 1st September, 1997) 1. The appeal was being heard from time to time from 3rd July, 1997.Arguments were being heard in respect of the issue whether the assessee was entitled to the deduction of Rs. 81.24 crores as interest under s.36(1) (iii) of the IT Act. One of the arguments addressed on behalf of the assessee was that in any event the formula adopted by the AO for apportioning the assessee's claim should be struck down because no opportunity had been given to the assessee to rebut it nor was the basis of apportionment made known to the assessee beforehand and thus there had been a violation of the principles of natural justice. The learned Departmental Representative, Mr. Tralshawala, while addressing arguments with regard to the allowability of interest, made a prayer to the Bench that on the specific questions raised with regard to the basis of apportionment of the claim and whether opp...
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