Mumbai Court December 1997 Judgments
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Shri Nathaj.T. Maharashtra
Court: Mumbai
Decided on: Dec-22-1997
Reported in: 1998BomCR(Cri)444; 1998CriLJ1354
ORDERV.H. Bhairavia, J.1. This appeal is preferred against the judgment and order dated 13-11-90, passed by the learned Special Judge, Sangli in Special Case No. 5 of 1986, wherein the learned Judge acquitted original accused No. 2 and convicted the appellant-original accused No. 1 for the offences punishable under sections 161 ofI.P.C. and under section 5(1)(d) read with section 5(2) of the Prevention of Corruption Act, 1947 and sentenced him to suffer R.I. for one year and to pay a fine of Rs. 500/ -, in default, to suffer R.I. for 3 months for the first count and to suffer R.I. for one year and to pay a fine of Rs. 500/-, in default, to suffer R.I. for 3 months for the second count. Both the sentences were ordered to run concurrently.2. The appellant alongwith another accused were charged for the offences punishable under sections 161 and 165 of I.P.C. and under section 5(1)(d) read with section 5(2) of the Prevention of Corruption Act, for demanding and accepting illegal gratificat...
Kshama Natwarlal Shah and Another Vs. Jaindas Chhaganlal Shah and Othe ...
Court: Mumbai
Decided on: Dec-22-1997
Reported in: 1998BomCR(Cri)456
ORDERV.H. Bhairavia, J.1. This application is preferred by the petitioners-accused under section 482 of the Criminal Procedure Code for quashing the process issued against them by the learned Metropolitan. Magistrate, 28th Court, Esplanade, Bombay, in case No. 850/S of 1989 which was filed by the respondent-complainant against them for offences punishable under sections 465, 467 and 468 read with section 120 of the Indian Penal Code.2. Heard Mr. Rahul Rao, learned Counsel for the petitioners, and Mr. B.B. Jain, learned Counsel for respondent No. 1.It has been vehemently submitted by Mr. Rahul Rao, learned Counsel for the, petitioners, that the complaint disclosing the offences alleged to have been committed by the petitioners-accused is of a civil nature. It has been further submitted that the petitioners have filed a suit, being Summary Suit No. 938 of 1989, against the firm of the complainant and in counter-blast to that, the respondent-complainant has filed the present complaint.3. ...
Sumermal Mishrimal Bafna Vs. Vilas V. Sanghai, Inspector
Court: Mumbai
Decided on: Dec-22-1997
Reported in: 1998BomCR(Cri)693; 1998(2)MhLj1
ORDERJ.A. Patil, J.1. The petitioner who is an accused in a criminal case has filed this petition against respondent No. 1 who is the Investigating Officer in the same case and prayed for an order holding respondent No. 1 guilty for having committed contempt of Court. The facts which give rise to the alleged contempt may be stated in brief as follows :The petitioner is a trustee of Bafna Charitable Trust which is a public charitable trust. This trust owns certain land at village Nahur, Taluka Kurla, Mumbai. It appears that there was some transaction entered with M/s. Konark Builders and Developers Pvt. Ltd. in connection with the said land. One Umesh C. Karia is the director of the said firm of Builders and Developers. On 13-4-1992, said Umesh Karia filed a privatecomplaint in the Court of Metropolitan Magistrate, 33rd Court, Mumbai against petitioner and two others alleging that they had agreed to transfer the development rights of the said property and obtained various amounts by mak...
Parle Beverages Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-19-1997
Reported in: (1998)(99)ELT468Tri(Mum.)bai
1. Application is for waiver of pre-deposit of duty of Rs. 67.00 lacs and penalty on the applicant imposed of Rs. l.00crore.2. Advocate for the applicant explains that duty has been demanded on the finding that the applicant, a manufacturer of sweetened aerated waters (SAW), manufactured and cleared, without payment of duty from April, 1989 to January, 1994 a quantity of SAW. This has been determined by the Commissioner solely by calculating, according to the formula determined by M/s. Parle Exports Limited, manufacturer of the concentrate known as non-alcoholic beverage base (NABB) that a certain quantity of SAW can be manufactured of a given quantity of NABB. He says that this formula in the nature of a rough working guide and it is not possible to strictly adhere to this formula on account of various factors such as half filling, production leakages etc. There is no evidence whatsoever of clandestine removal of any goods. Demanding duty only on the basis of one raw material used wo...
Purushottam Shriyan Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-19-1997
Reported in: (1998)(99)ELT605Tri(Mum.)bai
1. Applicant Purushottam Shriyan is a Director of a Custom House Agent firm (CHA). The other five applicants are M/s. Modern Petrofils, the importer of the goods in question, and its office bearers.2. The applicant presented two bills of entry for clearance of goods described as reproducible folders, technical drawings in one, and documents in the second. In both cases, the invoice was not enclosed "Fair value" was declared in one case and the goods were stated to have no commercial value in the other case. The Custom House called for invoices in each case. The invoice indicated the goods to be of "part FEEP engineering documents for a plant to produce goods as per memorandum of understanding dated 16th February, 1994." Value of the first document was declared to be DM 807,000.00 plus document value of DM 1000.00 and know how fee DM 1,250,000 and document value nil in the second. Enquiries and investigation by the Custom House led it to conclude that the goods were technical drawings ...
Polyolefins Industries Ltd. Vs. Kosmek Plastics Manufacturing Co. Ltd.
Court: Mumbai
Decided on: Dec-19-1997
Reported in: 1998(2)ALLMR277; [1999]98CompCas481(Bom); [2000]242ITR269(Bom)
A.P. Shah, J.1. The short question which falls for consideration is whether the capital gains tax arising out of the sale of the assets of the company in liquidation by the official liquidator can be satisfied from out of the proceeds of the sale of the company's assets either as 'costs, charges and expenses incurred in the winding up' under sections 476 and 520 of the Companies Act, 1956, or as an amount set aside under section 178 of the Income-tax Act in priority to the workmen's claim under sections 529 and 529A of the Companies Act. 2. The company, M/s. Kosmek Plastic Manufacturing Company Limited (in liquidation), was ordered to be wound up by this court on July 22, 23, 1987. During the course of liquidation the assets of the company were sold by the liquidator and the liquidator is having a sum of Rs. 58,47,642 to its credit. The liquidator has received in all 233 claims from the workers amounting to Rs. 1,02,20,324, and unsecured claims to the extent of Rs. 76,449. The sale of ...
Alembic Chemical Works Co. Ltd. Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-18-1997
Reported in: (1998)(100)ELT360Tri(Mum.)bai
1. These appeals arise out of the common impugned order passed by the Commissioner of Central Excise & Customs (Appeals) Ahmedabad captioned above. By that order the Commissioner (Appeals) has disposed of two appeals filed by the assessee/appellants and another two appeals filed by the department against the orders passed by the Assistant Commissioner of Central Excise Div. III, Vadodara. The Assistant Commissioner allowed Modvat credit in two appeals on the ground that input Dicamol used as a filter aid in the antibiotics plant, does not have any function of its own, as it is not actually used in the manufacturing process. The Department's appeal before the Commissioner (Appeals) was against the order of the Assistant Commissioner allowing Modvat credit on dicamol powder, on the ground that it is used in relation to the manufacture of the finished goods. It was the contention of the department that dicamol is an earth product which is used in Chemical industry as an aid to increa...
Commissioner of C. Ex. Vs. K.E.C. International Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-18-1997
Reported in: (1998)(102)ELT621Tri(Mum.)bai
1. Respondent absent despite issue of notice. We have heard the departmental representative.2. The appeal is against the order of the Collector (Appeals) confirming the finding of the Assistant Collector that charges incurred by the assessee in testing transmission towers manufactured by it are not to be included in the assessable value.2. The Assistant Collector in his order had dropped the notice for two reasons. The first was that the goods were subject to testing after they were cleared on payment of duty and that since the testing was destructive testing, the goods subjected to the testing ceased to exist after such testing. The second reason was that the transmission towers on erection because immovable property and hence cannot be goods within the meaning of the act. The Collector (Appeals) has dismissed the department's appeal against the Assistant Collector by accepting the second ground, advanced by the Assistant Collector. The order is silent regarding the first ground.3. T...
Commissioner of C. Ex. Vs. Western India Ceramics
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-17-1997
Reported in: (1998)(100)ELT238Tri(Mum.)bai
1. The assessee manufactures among other things products "sagar" and "frits" both of which it consumes captively. In the classification lists filed by it claimed no frit was excisable. The initial order of the Assistant Collector on this subject was set aside by the Collector (Appeals) who remanded the matter to him for adjudication de novo. In the subsequent proceedings the Assistant Collector held that the captively consumed frits will not be liable to duty. This was taken in appeal before the Collector (Appeals) by the Department. In his order Collector (Appeals) held that the exemption from duty on captively consumed frits under Notification 217/86 would only apply after the notification was amended on 1st March, 1987. He further held that the assessee's claim that the value of the frits should not be included while arriving at the assessable value of finished goods for purposes of Notification 175/86 should not be accepted. He, therefore, ruled that the frits were liable to duty....
Gunwantrai J. Shah Vs. Collector of Customs Airport
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-17-1997
Reported in: (1998)(99)ELT625Tri(Mum.)bai
1. The appeal is against the order dated 28-2-1992 passed by the Additional Commissioner of Customs, Airport Air Customs, Bombay by which the Additional Collector has ordered confiscation of 53 packets and 27 samples of Industrial Diamond Dust under Section 111(m) of the Customs Act, 1962 giving the appellant option for re-shipment of the goods on payment of Rs. 10,00,000/-. The Additional Commissioner also imposed a penalty of Rs. 2,00,000/- on the appellant.2. The appellant arrived at Bombay Sahar Airport on 28-6-1991. The Department's case is that he initially wanted to go through the green channel but screening of his baggage indicated presence of 53 plastic bags and therefore his baggage was examined in detail leading to the recovery of the diamond dust in 53 plastic containers and 27 plastic bags. On 1-7-1997 he gave a statement in which he inter alia stated that he is a proprietor of a firm M/s. Gshai Inc. in New York dealing in import and export business. He stated that after ...
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