Mumbai Court April 1997 Judgments
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Hindustan Spg. and Wvg. Mills Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-10-1997
Reported in: (1997)(93)ELT805Tri(Mum.)bai
1. The appellants are manufacturers of cotton yarn and fabrics. Under Rule 49A of the Central Excise Rules, excise duty on such cotton yarn could be deferred upto the date of clearance of the cotton fabrics, subject to interest for late payment. If the fabric, when cleared is grey fabric, interest on the yarn duty is at the rate of 11/'2% of such yarn duty. If the fabric when cleared is processed fabric, interest on the yarn duty payable is at the rate of 3%. The appellants were paying interest in the rate of 3% on grey calendered or sheared cotton fabrics. This was because the department took the view that calendering or shearing made the cloth a processed fabric. In the year 1989, the Supreme Court gave a decision in the case of Mafatlal Fine Spg. & Mfg.Co. Ltd. v. Collector of Central Excise - 1989 (40) E.L.T. 218 (S.C.) holding that calendering does not convert grey fabric into processed fabric. On coming to know about the decision, the appellant filed a refund claim on 23-3-1...
Gammon India Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-10-1997
Reported in: [1997]228ITR691(Bom)
Dr. Mrs. Pratibha Upasani, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, which is at the instance of the assessee, i.e., Gammon India Ltd., the following question has been referred to this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that 'pontoons' used for transporting men and material to site on sea do not fall within the definition of 'ships' and that the appellant was eligible for development rebate only at 15 per cent. instead of at 40 per cent. as allowed by the Commissioner of Income-tax (Appeals) ?' 2. The reference is for the assessment year 1976-77. The necessary relevant facts which give rise to this question are as under : The assessee is a public limited company, doing the business of civil engineers and contractors. The contracts executed during the accounting year concerned were construction of bridges, cooling towers, reservoirs, etc. In the proceedings before the Income...
Suresh Son of Ganpatrao Bagade Vs. the Honourable the Chief Justice of ...
Court: Mumbai
Decided on: Apr-10-1997
Reported in: 1997(3)BomCR241
V.P. Tipnis, J.1. The petitioner was working as a Metropolitan Magistrate, Mumbai. One Advocate K.U. Joshi lodged a complaint against the petitioner regarding an incident which took place before the petitioner as the Metropolitan Magistrate in his chamber on 2nd December 1994. Broadly stated, the allegation was that the petitioner, while dealing with an application for bail in respect of a client of Advocate Joshi, demanded illegal gratification from Mr. Joshi and repeated his demand with his client. Mr. Joshi appears to have made a complaint to the Chief Metropolitan Magistrate on 9th December 1994 as also forwarded the complaint on the very day to this Court and a copy was also sent to the Bar Council of Maharashtra. It appears that the Chief Metropolitan Magistrate commenced some enquiry and statements of Mr. Joshi and his client Dr. Patel were also recorded. It appears that the Special Investigation Department of this Court also commenced investigation. The petitioner was suspended...
The Superintending Engineer, Irrigation Projects and Water Resources a ...
Court: Mumbai
Decided on: Apr-10-1997
Reported in: 1997(4)BomCR222
B.N. Srikrishna, J.1. The learned Judge (Savant, J.), who admitted the writ petition, was constrained to observe that this writ petition 'represents a very sorry state of affairs'. I am not only inclined to agree with the said observations, but I would go ahead and add that, but for intervention by this Court, public money would be frittered away in rewarding an undeserving person against whom serious charges of criminal misappropriation have been levelled by the Government, thanks to the casual manner in which the case of the Government was represented before the Industrial Court. This, indeed, is a sorry state of affairs and someone in the Government should sit up, take notice and put an end to it.2. This writ petition under Article 227 of the Constitution of India impugns an order of the Industrial Court, Maharashtra, Kolhapur, dated 1st March, 1993 made in Complaint (ULP) No. 45 of 1988 under the provisions of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Lab...
Rajkamal Transport and anr. Vs. Rajendra A. Pardiwala and anr.
Court: Mumbai
Decided on: Apr-10-1997
Reported in: 1997(4)ALLMR294; 1997(4)BomCR532
S.H. Kapadia, J. 1. Both the above Writ Petitions arise from the Award passed by the Labour Court in Reference (IDA) No. 643 of 1987. Writ Petition No. 1406 of 1994 has been filed by the Company whereas Writ petition No. 731 of 1996 has been filed by the workman. Accordingly, both the Writ Petitions are disposed of together by this common judgment.2. The facts giving rise to the writ Petitions, briefly, are as follows.3. Rajendra Pardiwala was appointed as a Peon on 1st May 1980. According to the Company, he was warned for refusing to obey orders of his superiors on several occasions in the past even prior to the issuance of the charge sheet on 27th October 1984. He was warned on 15th April 1982, and 13th October 1983 for remaining absent without leave. In 1983, according to the Company, he was also transferred within Bombay from one Office to the other. According to the Company, on 4th December 1983, he was also warned and censured for refusing to work. According to the Company, on 3r...
Commr. of C. Ex. Vs. Metalreeds and Millstone
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1997
Reported in: (1999)(114)ELT622Tri(Mum.)bai
1. The assessee manufactures goods known as reeds or reed wire. The product is manufactured by subjecting circular wire of continuous length to a process of drawing on its own steam through roller, as a result of which the product becomes rectangular and thereafter subjecting the goods to processes such as polishing. The department was of the view that the product would be a strip classifiable under Item 25(12) of the Central Excise and issued a notice demanding duty accordingly. The assessee resisted the notice. However the Assistant Collector did not agree to the contentions raised by it and held that the manufacture was a strip and assessed to duty accordingly. In appeal, Collector (Appeals) held in favour of the assessees. He was of the view that, despite the processes which it undertakes, it did not lose its character as wire. He found that the resultant product also confirms to the definition of wire given in the tariff. He therefore allowed the appeal. Hence the appeal by the d...
Vishal Electronics Pvt. Ltd. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1997
Reported in: (1997)(71)LC612Tri(Mum.)bai
1. In this appeal filed by M/s. Vishal Electronics Pvt. Ltd., the matter relates to the claim for refund of excess customs duty paid on 18.6.1979 when the refund claim was filed on 8.5.1980 beyond the statutory time limit for filing refund claims of six months. The goods involved are Deflection Coils for closed Circuit T.V. Camera. The Collector of Customs (Appeals) had observed that the refund claim was filed beyond the time limit prescribed under Section 27 of the Customs Act, 1962, while their claim of classification under Customs Tariff Heading No. 85.15 was accepted, their claim for refund was rejected.2. The appellants have submitted that when earlier their refund claim was rejected on the ground of time bar, they had approached the Bombay High Court and the Bombay High Court had remanded the matter to the Asstt. Collector of Customs for the purpose of properly classifying and passing suitable orders as he deems it fit without confining himself to the issue of limitation only.3....
The State of Maharashtra Vs. Vinayak Shivajirao Pol and Others
Court: Mumbai
Decided on: Apr-09-1997
Reported in: 1998BomCR(Cri)109; 1998CriLJ306; I(1998)DMC322
ORDERV.H. Bhairavia, J. 1. This appeal is preferred by the Stale against the order dated 31st March 1984 passed in Sessions Case No. 61 of 1983, thereby the respondents-accused have been acquitted of the offences punishable under sections 302 and 201 read with section 34 of the Indian Penal Code. 2. The prosecution case, in brief, is that respondent-accused Vinayak was serving as a sepoy in military at 14th Maratha Light Infantary, Aundh Camp, Pune. Respondent-accused Baban was also serving as a sepoy in the said Camp. In the year 1980 respondent-accused Vinayak was married with Vimal who was about 18 years' old at that time. After marriage, Vinayak used to visit his native place on long leave once in a year and used to stay with his wife Vimal and his parents in his house at village Tisangi. After about one year of the marriage, Vimal became pregnant and she was brought to her parents' house at village Hingangaon. Thereafter Vimal gave birth to a female child. Two months after the del...
Chandrashekar Ramprakash Agarwal Vs. State of Maharashtra (Through Cuf ...
Court: Mumbai
Decided on: Apr-09-1997
Reported in: (1997)99BOMLR405
V.R. Datar, J.1. Rule.All these matters are connected and, therefore, this order will govern their disposal. However, petition No. 172 of 1997 is slightly on different footing and, therefore, the final order disposing of the same will be passed separately. The main question involved is regarding the power of the police officer investigating an offence to issue prohibitory order in respect of bank account. Claim is laid upon the provisions of Section 102 Cr.P.C. in that behalf. Certain other provisions are also relied upon and, in particular, Section 105A to G in Chapter VIIA, Cr.P.C. as amended by amending Act 40 of 1993. In order to appreciate the point involved in these petitions, a brief reference to the facts in each petition would be necessary.2. Writ Petition No. 86 of 1997The petitioner herein is alleged to have committed offences under Sections 465, 467, 468, 471, 419 and 420 IPC. The case is registered as CR No. 589 of 1996 by Cuffe Parade Police Station, Mumbai, The petitione...
Dr. Preeti Parikh Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1997
Reported in: (1998)(98)ELT525Tri(Mum.)bai
1. This is an appeal against the Order dated 23-12-1988 passed by the Commissioner of Customs, Mumbai, by which he has determined the assessable value of used medical equipment Sonograph imported by the appellant at Rs. 1,38,000/- on which duty was to be levied. The appellant had declared the goods as gift from one Dr. Bharat B. Marolia and claimed clearance without import licence under Savings Clause 11(gg) of the Import Control Order, 1955. The goods were examined and the Custom House arrived at the value of Rs. 1,38,000/-, taking into consideration that the goods were used. The declared value of the goods by the appellant was Rs. 4,240/- the ascertained value exceeded, the value restriction for import under Savings Clause. Show Cause Notice was issued for enhancing the assessable value and for having imported the goods without a valid import licence. The appellant in reply contended that the fair value for the goods is Rs. 15,000/- as evaluated by Chartered Engineer; this Certifica...
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