Mumbai Court May 1997 Judgments
Shree Vallabh Glass Works Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-14-1997
Reported in: (1997)(95)ELT369Tri(Mum.)bai
1. The appellants manufacture various types of sheet glass falling under erstwhile Tariff Item 23A of Central Excise Tariff. They cleared 4 consignments of sheet glass for export under bond without payment of duty as provided under Rule 13 of Central Excise Rules for a party in Singapore. The clearances totalled 1121 crates of the goods under GP2 gate passes and AR4A forms prescribed for the purposes dated 5-9-1983, 19-9-1983, 23-9-1983 and 4-10-1983. However, in December, 1987 the department came to know that these consignments had not in fact been exported but instead had been diverted to the Nadiad Mercantile Co-operative Bank against which the Appellants had obtained loan of Rs. 40 lakhs. The officers found 972 crates in the Bank's godown during the investigation in December, 1987. Various statements were recorded from the Bank Manager, the Director and the Assistant Chief Executive of the appellants as well as sales clerk and their excise clerk which confirmed the position that t...
Tag this Judgment!Bharat R. Shah Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-13-1997
Reported in: (1997)63ITD315(Mum.)
1. This appeal by the assessee is directed against the order of the CWT (Appeals) dated 29-12-1993 for the assessment year 1990-91. The grounds taken read as follows :- "1. The learned Assessing Officer as well as Commissioner of Wealth-tax (Appeal) erred in law in rejecting the claim of the appellant that the liability is an allowable debts. 2. The learned Commissioner of Wealth-tax (Appeals) erred in law in confirming the order of the Assessing Officer by adding an amount of Rs. 38,73,957 to the total wealth of the appellant which amounts to double addition in the total wealth. 3. The learned Assessing Officer as well as Commissioner of Wealth-tax (Appeals) erred in law in treating the liabilities shown in balance sheet as an asset of the appellant." 2. The assessee filed a return on 3-1-1991 declaring a negative wealth of Rs. 18,86,242. Subsequently, he filed a revised return on 6-3-1992 showing a negative wealth of Rs. 17,46,791. To understand the issue raised in this appeal, it i...
Tag this Judgment!C.C.E. Vs. Solapur Zilla Vinkar Sahakari
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-12-1997
Reported in: (1998)(104)ELT402Tri(Mum.)bai
1. The respondents herein are engaged in the processing of cotton fabrics and man-made fabrics with the aid of power. Besides the process like bleaching, dyeing, stentering, they also process cotton fabrics into bleached and grey sheeting by applying Topi-oca starch, Maize starch, French Chalk powder and delomits (sic) which render the fabrics stiffening effect. These stiffened fabrics are generally used in the interior of garments. The respondents claimed their classification under Heading 52.06 of Central Excise Tariff as bleached processed fabrics. The department, however, classified the goods under Heading 59.01 of CET holding that they are nothing but stiffened fabrics to cover under that heading. The Asstt. Commissioner's order to this effect dated 12-9-1989 was set aside by the Collector (Appeals) in the impugned order who held that the fabrics were correctly classifiable under Chapter 52.06 as claimed by the respondents. Hence, the present appeal.2. When the matter was called,...
Tag this Judgment!Parle Beverages Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-12-1997
Reported in: (1998)(99)ELT188Tri(Mum.)bai
1. The appellant is a manufacturer of beverages. It imported and cleared some quantity of Tetra Brick aseptic packing material in July, 1986. The material was later found to be substandard. Appellant took up the mater with the supplier of the goods, who advised that the goods be returned. Therefore, it exported 207 reels out of the imported quantity of 933 reels in June or July, 1988, under claim for drawback of the duty paid on importation of the goods. The Department issued notice to the appellant proposing to deny the drawback on the ground that the goods exported could not be identified as part of the goods which were imported; and that the present market value of the goods was Rs. 50,000/-; and therefore, much less than the drawback claimed of Rs. 5.45 lacs and hence, the proviso to Section 76 of the Act came in the way of sanction. The importer replied to the notice contending that the identity was established and that drawback was payable. The Additional Collector did not accep...
Tag this Judgment!Automobile Corpn. of Goa Ltd. Vs. Commissioner of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-09-1997
Reported in: (1999)(107)ELT266Tri(Mum.)bai
1. This application seeks waiver of duty of Rs. 32,14,859 and of a penalty of Rs. 5 lakhs imposed on the applicants in the captioned order of the Commissioner of Customs & Central Excise, Goa. As we find that the matter has to be remanded, we grant stay and take up the appeal for disposal.2. The Appellants, a joint venture of Goa Government and TELCO, manufacture parts of motor vehicles which are in the nature of pressed components falling under Heading 87.08 of Central Excise Tariff Act, 1985. The appellants used duty paid dies and fixtures for the manufacture of the components which were supplied to them free of cost by TELCO. Proceedings were initiated against the appellants by issue of series of show cause notices during the period May, 1988 to 30-4-1996 proposing to add the value of the dies and fixtures supplied by TELCO to the assessable value of the final product manufactured by the appellants. On considering their defence and hearing the appellants in the matter, the Comm...
Tag this Judgment!Dr. Ganpat Mashnajirao Wadekar Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: May-07-1997
Reported in: 1997(3)ALLMR636; 1998(1)BomCR19
ORDERB.H. Marlapalle, J.1. Heard learned advocates for the parties. Rule, By consent of the parties, Rule made returnable forthwith.2. The factual matrix of the matter which is relevant to decide the claim of the petitioner is as under:The petitioner belongs to S.C. Category and he sought admission to the M.B.B.S. Course from the said category. He passed his M.B.B.S. Examination in the first attemptand Secured 255 marks out of 400 in the subject of Surgery in the year 1994. He completed one year internship from 23-2-1995 to 22-2-1996 and became eligible for from 23-2-1995 to 22-2-1996 and became eligible for admission to Post Graduation Course from January-1996 Batch onwards. The petitioner also possessed the experience of house job in surgery.3. The respondents issued an advertisement on 6th April, 1996 for admission to Post Graduation Courses (Degree and Diploma) for the January-1996 Batch and the said admissions were against the seats available at the Government Medical College, Aur...
Tag this Judgment!Baban S/O Dattatraya Yadav Vs. Shri Abdul Kabir S/O Abdul Wahed Deshmu ...
Court: Mumbai
Decided on: May-07-1997
Reported in: AIR1998Bom60; 1998(2)ALLMR744; 1998(1)BomCR25
ORDERS.S. Dani, J.1. The petitioner challenges the election of respondent No. 1 to the Maharashtra Legislative Assembly from the constituency No. 184- Partur Assembly Constituency.2. The petitioner and the respondents No. 1 to 12 are the candidates contesting the said election held on 9-2-1995.The counting of the said election was done on 11 -3-1995 and in the said counting the respondent No. 1 secured highest numbers of votes i.e. 37,911 while the present petitioner and the respondent No. 2 secured 37,790 and 28,782 votes respectively. The respondent No. 1 has, therefore, been declared duly elected from the said constituency having secured highest number of votes. The petitioner was contesting the said election as an official candidate of Bhartiya Janata Party with the symbol of LOTUS while the respondent No. 1 was Congress-I candidate contesting with the election symbol of HAND and the respondent No. 2, who is the independent candidate with the symbol of UMBRELLA. The respondent No. ...
Tag this Judgment!Sambhaji S/O Ramji Patil Umrekar Vs. District Supply Officer and Other ...
Court: Mumbai
Decided on: May-07-1997
Reported in: 1998(2)BomCR332; 1997(3)MhLj309
ORDERB.H. Marlapalle, J.1. Heard Shri R.N. Dhorde, learned Counsel for the appellant with Shri S.V. Kharde Patil, Advocate, Shri R.M. Borde, learned Counsel for the respondent No. 2 and Shri A.M. Kanade, learned Government Pleader for the respondent No. 1-State. Respondents waive service.2. Admit. With the consent of the parties, the appeal is being decided at the admission stage.3. Few facts which are necessary to decide the appeal are as under. The appellant was Chairman of Kalambar Vibhag Sahakari Sakhar Karkhana Limited, Loha, District Nanded between the period 1986 to 1996. The respondent No. 2 is elected as M.L.A. from Loha Assembly Constituency. On 28-8-1996, the Regional Joint Director of Sugar issued an order under section 78(1)(a) of the Maharashtra Co-operative Societies Act, 1960 superseding the entire Board of Directors of Kalambar Vibhag Sahakari Sakhar Karkhana Limited, of which the petitioner was the Chairman. The petitioner - appellant challenged the said order before ...
Tag this Judgment!Lt. Col. Ravinder Singh Bhagwan Singh Thakur and Another Vs. the Distr ...
Court: Mumbai
Decided on: May-07-1997
Reported in: 1998(2)BomCR339
ORDERB.H. Marlapalle, JJ.1. Heard the learned Counsel representing the respective parties.2. Rule, made returnable forthwith with the consent of all the parties.3. This writ petition filed under Article 226 of the Constitution of India, impugnes the validity, legality and propriety of -(a) The order passed by learned District Magistrate, Aurangabad on 21st February 1997, rejecting the application filed by the petitioner No. 1 for grant of certificate of domicile of Maharashtra ; (b) Order passed by the Dean, Government Medical College and Hospital, Aurangabad on 27-2-1997 cancelling the admission of the petitioner No. 2-Nandita to First M.B.B.S. course, 1996-97 under Defence-2 category in view of the order passed by the learned District Magistrate, Aurangabad referred to above; (c) The Rules for determination of domicile contained in Resolution No. 1586/34 dated 27th September, 1950 of Government of Bombay (Political and Services Department) as unconstitutional and particularly violati...
Tag this Judgment!Panther Power Kamgar Sanghatana and Others Vs. Y.C. Jhalani, Executive ...
Court: Mumbai
Decided on: May-07-1997
Reported in: 1998(3)ALLMR30; 1998(3)BomCR160; [1998(79)FLR414]
ORDERB.H. Marlapalle, J.1. Heard Shri Gangadhar Gade, President of Panther PowerKamgar Sanghatana - party in person, Shri T.K. Prabhakaran, Advocate for respondent Nos. 1 and 2 and Shri A.M. Kanade, Government Pleader for respondent No. 3.2. Rule made returnable forthwith with the consent of the parties.3. A letter dated 19-3-1997 addressed by the present petitioner came to be converted as a writ petition and registered as Writ Petition No. 1087 of 1997 as per the directions of the learned Senior Judge of this Bench. The grievance of the petitioner-Union was that the respondent Nos. 1 and 2 employers were not paying the salary for the period from January to December 1996 as well as the balance of wages for the period from October to December 1995. It was further contended that the wages for the period from January to February 1997 were also not paid by the employers. It is the case of the petitioner - Union that inspite of intervention by the Assistant Labour Commissioner and the Deput...
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