Mumbai Court April 1997 Judgments
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Commissioner of C. Ex. Vs. Chandan Chicory Industries
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1997
Reported in: (1998)(103)ELT670Tri(Mum.)bai
1. In both the appeals of the Revenue, the question of law and facts are similar hence they are taken up together for disposal. The Revenue has challenged two separate orders passed by the Collector (Appeals), Ahmedabad. The issue was common before the Collector in both the appeals i.e. as to whether supplier of the raw material in part or full i.e. M/s. Brooke Bond India is a manufacturer under Section 2(f) of Central Excises and Salt act, 1944. On a detail examination of the facts and case law, the Ld. Collector has come to the conclusion that the supplier of raw material namely Brooke Bond is not a manufacturer and the clearance by the Respondents/Assessees cannot be clubbed with the clearance of Brooke Bond. He has held that the assessess are independent manufacturers and therefore clearances are required to be taken independently and granted the benefit of exemption Notification No. 175/86 which grants exemption to Small Scale Industries. In support of his conclusion that Ld. Col...
Khashaba Dadu Borate Vs. Yeshwant Dadu Borate and ors.
Court: Mumbai
Decided on: Apr-07-1997
Reported in: (1997)99BOMLR274
P.S. Patankar, J.1. The question involved in this petition is whether the landlady widow Saraswatibai, mother of Respondent No. 3, could initiate proceedings under Section 32G of Bombay Tenancy and Agricultural Lands Act. 1948 (Short for B.T. and A.L. Act) and whether the Petitioner alone or Petitioner and Respondent Nos. 1 and 2 are all tenants of those lands.2. The Landlady, Saraswatibai initiated proceedings under Section 32G of Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as Bombay Tenancy Act).The Petitioner claimed to be the exclusive tenant of those lands and entitled to purchase while it was contended on behalf of the Respondent Nos. 1 and 2 that they were also tenants along with the Petitioner and entitled for 1/3rd share. The learned Additional Tahasildar and A.L.T. held that the Petitioner and Respondent Nos. 1 and 2 were tenants and fixed the price by order dated 1.4.1978. The said order came to be challenged on behalf of the Petitioner and in ap...
Meena Mahendra Vakharia Vs. K.L. Verma and ors.
Court: Mumbai
Decided on: Apr-06-1997
Reported in: (1997)99BOMLR764
A.V. Savant, J.1. Heard all the learned Counsel; Shri Karmali for the petitioner, Shri Agarwal for respondent Nos. 1 and 3 and Shri Patil for respondent Nos. 2 and 4.2. The petitioner Smt. Meena is the wife of Mahendra C. Vakharia who is the the detenu detained under the order dated 25th November, 1994 (Ex A page 29) passed by the first respondent Shri K.L. Verma, Joint Secretary to the Government of India who is the officer specially empowered under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short COFEPOSA). The said order was served on the detenu on 24th February, 1996 because of the fact that the detenu was absconding and steps had to be taken for issuing a proclamation for attachment of his properties in accordance with the provisions of the Code of Criminal Procedure, 1973. Under the said order, the detenu has been ordered to be detained with a view to preventing him in future from acting in any manner prejudicial to ...
Bussa Overseas and Properties P. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-04-1997
Reported in: (1997)(70)LC517Tri(Mum.)bai
1. These two appeals have been filed against the order dated 21.6.1996 passed by the Commissioner, Central Excise II, Mumbai by which the Commissioner has confirmed the demand of Rs. 2,26,08,2147- in respect of 29 consignments declared as Compounded Alcoholic Preparation imported from U.K. under Section 28(1) of the Customs Act, 1962. He has also imposed a personal penalty of Rs. 2 Crores on appellant M/s. Bussa Overseas and Properties Private Ltd. (BOPP) and another penalty of Rs. 50 lakhs on appellant Shri Bharat K. Bussa, Managing Director of M/s.Bussa Overseas & Properties Pvt. Ltd., under Section 112 (a) of the Customs Act, 1962.2. M/s. BOPP Ltd., were issued a Show Cause Notice on 7.3.1995 alleging misdeclaration of value of 29 consignments declared as compounded alcoholic preparation imported from M/s. Morrison Bowmore Distillers Ltd. (MBDL), U.K. involving evasion of Customs duty of Rs. 2,26,08,214/-. These consignments were imported during the period May, 1990 to Septembe...
Premier Automobiles Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-04-1997
Reported in: (1997)63ITD418(Mum.)
1. Appeal of the assessee for assessment year 1995-96 is directed against the order dated 15-3-1996 of CIT (Appeals), Central-V, Mumbai.2. The dispute in this appeal is relating to the adjustment made by the AO under section 143(1)(a) to the returned loss and levy of additional tax of Rs. 7,48,06,120 as consequence of the aforementioned adjustment.3. The relevant facts in this case are that the assessee had filed a return for assessment year 1995-96 on 30-11-1995 declaring a loss of Rs. 1,07,56,35,591. The assessee had filed a statement of computation of total income along with the return as under :"A. Profit as per Profit & Loss Account ... 45,9,83,000B.(i) Interest on debentures/bonds 3,15,407(ii) Surplus on sale of fixed assets 1,61,834(iii) Dividend from subsidiary andUTI 1,28,89,711(iv) Surplus of slump sale of Kalyanbusiness 83,31,10,000 82,64,76,952 ------------(G-H) - 30,49,35,314J. Add : Income from other sources& UTI 1,28,89,711 1,32,05,118 ----------- ------------(H...
Ahmednagar Central Co-operative Consumers Wholesale and Retail Stores ...
Court: Mumbai
Decided on: Apr-04-1997
Reported in: [1997]227ITR458(Bom)
Dr. B.P. Saraf, J.1. By this reference under S. 256(1) of the IT Act, 1961, made at the instance of the assessee, the Tribunal has referred the following question of law to this Court for opinion : 'Whether the applicant co-operative society is entitled to exemption from income-tax under the principle of mutuality ?' 2. This reference pertains to the asst. yr. 1980-81. The assessee is a co-operative society registered under the Maharashtra Co-operative Societies Act and carries on trading activities with its members as well as non-members. In its assessment for the asst. yr. 1980-81, the assessee claimed exemption in respect of the profits arising out of the trading activities carried on by it on the principle of mutuality. The ITO allowed the exemption. However, the CIT revised the order of the ITO in exercise of powers of suo motu revision under S. 263 of the IT Act, 1961 ('the Act'), as he was of the opinion that the society did not satisfy the principle of mutuality. The assessee a...
Aziz Turab Inamdar Vs. Ganu Bala Daswant and and ors.
Court: Mumbai
Decided on: Apr-04-1997
Reported in: (1997)99BOMLR633a
A.Y. Sakhare, J.1. Present writ petition under Article 227 of the Constitution of India challenges the order passed by the Maharashtra Revenue Tribunal, Pune in Revision Application No. MRT/NS/II/6/90. The said Revision Application was filed by the petitioner herein.2. The facts relevant for the disposal of the present writ petition are as under: One Amirbi Akbar Khoji was the landlady of the agricultural land bearing survey No. 302/3, area 4 acres 12 gunthas situated at village Karad, Dist. Satara. The deceased Amirbi after obtaining exemption certificate under Section 88(c) of the Bombay Tenancy & Agricultural Land Act, 1948 (hereinafter referred to as the Act for short) applied for possession under Section 33(b) of the Act. By the said application she prayed for possession of the suit land for personal cultivation. Application under Section 33(b) of the Act was granted and deceased Amirbi was put in possession of the suit land for personal cultivation on 30th March, 1973.3. It appea...
Ahmednagar Central Co-operative Consumers Wholesale and Retail Stores ...
Court: Mumbai
Decided on: Apr-04-1997
Reported in: (1998)144CTR(Bom)413
DR. B. P. SARAF, J. :By this reference under S. 256(1) of the IT Act, 1961, made at the instance of the assessee, the Tribunal has referred the following question of law to this Court for opinion :'Whether the applicant co-operative society is entitled to exemption from income-tax under the principle of mutuality ?'2. This reference pertains to the asst. yr. 1980-81. The assessee is a co-operative society registered under the Maharashtra Co-operative Societies Act and carries on trading activities with its members as well as non-members. In its assessment for the asst. yr. 1980-81, the assessee claimed exemption in respect of the profits arising out of the trading activities carried on by it on the principle of mutuality. The ITO allowed the exemption. However, the CIT revised the order of the ITO in exercise of powers of suo motu revision under S. 263 of the IT Act, 1961 ('the Act'), as he was of the opinion that the society did not satisfy the principle of mutuality. The assessee app...
Stovec Industries Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-03-1997
Reported in: (1999)(113)ELT542Tri(Mum.)bai
1. The question for decision in this appeal is whether aluminium oxide grit used by the appellant in the manufacture of printing plates is an input, and Modvat credit can be taken of the duty paid on the aluminium oxide.2. Advocate for the appellant explained the manufacturing process involving the use of aluminium oxide. Briefly, this process is as follows : Lithograde aluminium sheets are first cleaned and impurities such as grease of slurry of water containing and oil removed, aluminium oxide is spread on to the sheets and these are brushed or scour by using motorised disc brushes. Thereafter other processes take place, essentially cleaning and drying before a Photosensitive coating is spread on to the plates.3. The appellant explains that these plates are used in the printing in-dustry. The material to be printed is transferred on to the plates as a photographic image by means of visual photography. Order for the photo sensitive chemicals in the form of lacquer to adhere properly ...
Commissioner of Central Excise Vs. Arcee Nettings
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-03-1997
Reported in: (1999)(110)ELT680Tri(Mum.)bai
1. The respondents herein manufacture Round Mesh Mosquito Nettings which were being classified under sub-heading 5804.90 of the Central Excise Tariff Act, 1985. In the budget 1995, the sub-headings under Heading 58.04 CETA were amended, and when the respondents filed classification list on 22-3-1995 following the budget, continuing the classification of the goods under sub-heading 5804.90, the Asstt.Commissioner Central Excise, Division III, Ahmedabad did not approve it as claimed. The Asstt. Commissioner took the view that with the amendment of the Heading 58.04 the round mesh mosquito nettings of cotton would be classifiable under sub-heading 5804.11 of CETA and issued show cause notices for changing the classification on 4-7-1995 and also issued four other show cause notices for demanding duty totalling Rs. 14,65,999.71. On considering the reply thereto the Asstt.Commissioner changed the classification as proposed and confirmed the demand by an order dated 23-4-1996. The appeal aga...
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