Mumbai Court December 1997 Judgments

Cce Vs. Larsen and Toubro Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(75)LC624Tri(Mum.)bai

1. Respondent is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri M.Ali, JDR appearing for the appellant.2. This appeal relates to refund claim for Rs. 11,62,148.75 received by the proper officer on 13.11.1984. The refund claim relates to the period from 26.9.1981 to 31.10.1984. Respondent uses aluminium foils, affixes gum and coats lacquer on the foils and captively consumes such foils in the manufacture of aluminium caps. The respondent while contending that lacquered foils were not excisable was paying duty on the final product, aluminium cap.3. Appellant filed refund claim as indicated aforesaid in respect of the duty paid on coated lacquered foil on the ground that it was not excisable and hence not dutiable. The Assistant Collector rejected the claim. In appeal, the Collector (Appeals) held on 30.11.1986 that coated lacquered foil was not excisable and hence not dutiable, the refund claim was valid in respect of ...

Bajaj Auto Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(100)ELT289Tri(Mum.)bai

1. The issue for decision in this appeal is includibility or otherwise in the assessable value of the motor scooters and auto-rikshaws manufactured by the appellant, the amounts collected as insurance premium, but actually not incurred as such insurance. The appellant insured, for transportation, the scooters and auto-rikshaws from its factory to the premises of the dealers who purchase them. The amount collected as insurance premium for such insurance from the dealers exceeded the premium actually paid to the insurance company. The Commissioner (Appeals) has held that this amount was payable by the appellant and would form part of the assessable value.2. The advocate for the appellant contends that the notice is barred by limitation. It was issued in December, 1990 and related to clearances made from July, 1985 to December, 1989. He says that the question of any excess premium arose because the appellant paid to the insurance company at the beginning of every year an amount towards p...

Commissioner of Central Excise Vs. Shah Pneumatics

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(97)ELT546Tri(Mum.)bai

1. This appeal has been preferred by the Commissioner of Central Excise, Mumbai against the impugned order captioned above passed by the Commissioner of Central Excise (Appeals), Mumbai.2. The respondents manufacture pneumatic control system falling under Chapter sub-heading 8481.80 of Central Excise Tariff Act, 1985. The jurisdictional Asstt. Commissioner initiated proceedings and passed an order on 27-3-1992 holding that the value of pressure gauge fitted in the pneumatic control system has to be included in the assessable value thereof, for the reason that it is fitted with the system for measuring the air pressure and is integral and essential part of control system and permanent connections are invariably provided in the regulator for fitting of pressure gauges. The order of the Asstt. Commissioner was set asided by the Commissioner (Appeals) in the impugned order. The Commissioner (Appeals) found that it may be that Penumatic control system could not be used without pressure gau...

Nutri Foods Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(75)LC118Tri(Mum.)bai

1. Order-in-appeal No. ADN/388/91 dated 30.8.1991 passed by the Collector of Central Excise (Appeals), Bombay confirming the order-in-original No. GI/373/90 dated 6.12.1990 passed by the Assistant Collector of Central Excise, Bombay is under challenge in this appeal.2. M/s. Anand Foods, Flavours and Fragrances Pvt. Ltd. (for short, Anand Foods) manufacture Soup Powder and Drink Powder in bulk, transfer the same to the appellant for repacking in unit containers and the appellant is to deliver the same to M/s. All Seasons Foods Ltd. (for short, ASFL) who actually buy the same from Anand Foods and sell the same to wholesale dealers. Appellant filed price lists 1 to 3 of 1988 and 583/88-89 declaring the assessable value as the sum total of the cost of raw materials, repacking cost and the appellants' profit margin. The Assistant Collector approved the price lists rejecting the declared assessable value and directing that the assessable value should be based on the wholesale price charged ...

Rajas R. Doshi Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)67ITD379(Mum.)

1. As common points are involved, these appeals were heard together and they are disposed of by this common order. The first common ground is that the Dy. CIT (Appeals) erred in upholding the reopening of the assessment proceedings for the assessment years 1978-79 to 1982-83.2. The appellant owned 119 acres and 32 guntas of land at Chatushrigi, Pune, which was brought in the year 1943 at a cost of Rs. 36,000. The assessee offered the value of this asset in his wealth tax assessments for the assessment years 1968-69 to 1982-83 and the assessments were completed. Subsequently, when the land was sold vide sale deed dated 3-3-1983, which was registered on 29-11-1983, the Assessing Officer sought to reopen the assessments for the earlier years on the ground that there was under assessment of the value of this land in the relevant assessment years. The objection taken in the present appeal is mainly to the validity of the notices issued under section 17(1) (a) for reopening the assessments ...

Mirabai Films Pvt. Ltd. Vs. Union of India and Another

Court: Mumbai

Reported in: AIR1998Bom143; 1998(1)ALLMR548; 1998(2)BomCR281; (1998)1BOMLR736

ORDERB.P. Saraf, J.1. The petitioners are aggrieved by the letters of the Regional Officer, Central Board of Film Certification, Mumbai dated 13th October 1997 and 17th October 1977 (Exhs. 'E', 'F and 'G' to the writ petition) directing them to delete certain visuals from the film 'Kamsutra - A Tale of Love', dubbed in Hindi, Tamil and Telugu. These directions, according to the petitioners, are illegal and contrary to the existing guidelines of the Central Government. The contention of the petitioners is that the respondents have no power to further censor the visuals of the dubbed version of an already certified film. They seek a direction to respondents not to insist on deletion of any part of the visuals in the dubbed version. 2. The materials facts of the case, briefly stated, are as follows :The petitioner Company, which is engaged in the business of film production and direction, produced a full length Indian feature film titled as 'Kamsutra - A Tale of Love', originally in Engli...

JainuddIn Shekhubhai MomIn Vs. Shankarrao Vishnu Thigale Since Decease ...

Court: Mumbai

Reported in: 1998(1)ALLMR703; 1998(2)BomCR598; (1998)1BOMLR22

ORDERR.J. Kochar, J.1. It is said that justice is a constant and perpetual wish to give everyone his due. In the present matter, the landlord of his house, the suit premises, had filed a regular civil suit for evicting the petitioner abovenamed, the tenant, some time in the year 1979, and he died in the year 1991 without getting his due desired by him. His legal heirs were impleaded in the above petition somewhere in the year 1993. In the present C.R.A., the learned Counsel for the legal heirs, Shri Vaze, has been vocal enough to express his anxiety whether he would get their father's due at least in their life time. His anxiety is justified. Even as a result of the above application, the parties will not see the end of the litigation.2. The facts, in brief, are that the deceased landlord had issued a notice dated 25-7-1979 calling upon the petitioner to vacate the suit premises and hand it over to him under section 106 of the Transfer of Property Act. Since the tenant did not comply w...

Laxmi Vishnu Textile Mills Ltd. Vs. Abdul Aziz Imamsaheb Sutar and Oth ...

Court: Mumbai

Reported in: (1998)IILLJ109Bom

1. All these seven writ petitions under Articles 226 and 227 of the Constitution can be disposed of by this common judgment and order since the facts are similar and points raised are the same.2. These petitions arise in the following facts.3. Each of the Respondent No. 1 was working as clerk with the Petitioner company. They have rendered more than 30 years service. After retirement, they claimed that they were entitled to get 3 months wages as ex-gratia payment as it was an established practice and as the said amount was consistently paid to all the employees who have rendered more than 30 years of meritorious service. They contended that this was implied condition or term of the employment that those who would render meritorious service for 30 years, then the said employee shall be paid 3 months wages as ex-gratia payment. They contended that they have rendered such meritorious service and retired. The amounts claimed ranged between Rs. 1,900/- to R@. 2,700/- The application was fil...

Bradma of India Limited Vs. State of Maharashtra

Court: Mumbai

Dr. B.P. Saraf, J.1. By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of assessee, the Maharashtra Sales Tax Tribunal has referred the following questions of law to this Court for opinion :"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that 'electronic cash register' sold by the applicant was covered by entry No. 90 of Schedule C, Part II and not by entry No. 97(b) of Schedule C, Part II appended to the Bombay Sales Tax Act, 1959 ?2. Whether, in the facts and in the circumstances of the case, the Tribunal was right in holding that the various functions carried on by the machine were only subsidiary functions and that, therefore, the cash register was essentially only a cash register and could not be considered as an electronic system, appliance or instrument ?"2. The material facts giving rise to this reference are as follows : The assessee - M/s. Bradma of India Limited is engaged in the busines...

Standard Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(101)ELT359Tri(Mum.)bai

1. Application is for waiver of pre-deposit of duty of Rs. 36.52 lakhs and a penalty of Rs. 75 lakhs.2. Advocate for the applicant says that in his order the Commissioner has held that the autoconer, a machine used by the applicant to wind yarn on bobbins is not capital goods because it does not satisfy the requirements prescribed in Rule 57Q of producing or processing any goods or bringing about any change or any substance. He contends that the yarn which the applicant sells to the outside market is sold in the form of cones, which is in accordance with the practice in the trade and that the autoconer is therefore required to make the yarn marketable. He says in such a case duty is not paid on the yarn at the spindle stage when it comes into existence but only when it is wound on its bobbin. Therefore he says that the autoconer is used to manufacture the cones which is an excisable commodity. He relies upon Note 1 to Chapter 52 and Note 3 to Chapter 55 to say that winding of yarn is ...