Mumbai Court August 1997 Judgments
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Pullman Engg. Systems P. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-14-1997
Reported in: (1997)(96)ELT479Tri(Mum.)bai
1. Appellant manufactured and cleared goods such as industrial fans, blowers and exhaust fans. In the Modvat declaration under Rule 57G it showed electric motors as one of the inputs for the manufacture of the final product. Notice was issued to it on the ground that the electric motors were not component parts of the goods but accessories. He was of the view that electric motors were not eligible for the credit for the reason that they were "fitted outside on the same base of the machinery being manufactured". Collector (Appeals) confirmed this reasoning of the Assistant Commissioners. He said in addition that the explanation to Rule 57A specifically excluded machines, machinery, plant, equipment, apparatus, tools or appliances for producing or processing of any goods or bringing about any change in any substance in or in relation to the manufacture of the final product. The motors were thus an excluded category of input. Hence this appeal.2. We have heard both sides. The departmenta...
Malhotra International Pvt. Ltd. and Another Vs. Vidyut Metallics Ltd.
Court: Mumbai
Decided on: Aug-14-1997
Reported in: 1998(1)BomCR351
ORDERS.S. Nijjar, J.1. The facts of this case illustrate what has been so pithily observed by Justice Srikrishna in the case of Poddar Tyres Ltd. v. Bedrock Sales Corporation Ltd., 1993 (1) BC.R. 505 of the said judgement it has been observed as follows:'This Notice of Motion illustrates the homely truth that greater the consanguinity between parties, more bitter is the litigation between them, fraternal feuds being the fiercest.' Similar is the situation in the present suit and the Notice of Motion.2. The plaintiffs have filed this suit claiming a declaration to the effect that the termination of the registered user agreement' between the plaintiff No. 1 and the defendant by letter dated 9th June, 1993 is legal, valid and binding on the defendants. The plaintiffs have also sought a perpetual injunction restraining the defendants, its servants, agents and assigns from in any way acting in derogation of the exclusive right of the plaintiff No. 1 to use the 15 registered trade marks ment...
Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Oil Processor ...
Court: Mumbai
Decided on: Aug-14-1997
Reported in: 1997(3)MhLj776
Dr. B.P. Saraf, J.1. By this reference under section 61(1) of the Bombay Sales Tax, 1959, at the instance of the revenue, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the activity of converting of used waste lubricating oil into usable lubricating oil is not a refining process and as such is not covered by Explanation II, to section 2(17) of the Bombay Sales Tax Act, 1959 and consequently allowing to the opponent dealer the benefit of resale claim under section 8(ii) in the respect of such refined oil ?' 2. The facts relevant for deciding above question, briefly stated, are as follows :The assessee, M/s. Oil Processors Private Limited, is a dealer registered under the Bombay Sales Tax Act, 1959 ('the Act'). It purchased used Waste lubricating oil, removed impurities therefrom and resold the same as lubricating oil. T...
The State of Maharashtra Vs. Jahur KamruddIn Khatik
Court: Mumbai
Decided on: Aug-14-1997
Reported in: 1998(5)BomCR93
ORDERR.G. Deshpande, J.1. The present appeal filed by the accused Jahur Kamruddin Khatik, arises out of the judgment and order dated 29th November, 1996, of conviction and sentence passed against him by the 2nd Additional Sessions Judge, Dhule in Sessions Case No. 150/1995, whereby the accused is held guilty of an offence punishable under section 302 of the Indian Penal Code, for committing the murder of his wife -Shehnazbi and father-in-law Suleman Sheikh Gamir Khatik, and is sentenced to death. The accused/appellant is also held guilty for offences punishable under sections 307, 324, 452 and 498-A of the Indian Penal Code. However in view of the death sentence awarded against the first charge under section 302, no separate order of conviction and sentence is passed by the learned 2nd Additional Sessions Judge, Dhule.2. Since the accused is sentenced to death, the learned 2nd Additional Sessions Judge, Dhule has referred the matter for confirmation to this Court under section 366 of t...
Kantadevi Gupta Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-13-1997
Reported in: (1998)(97)ELT273Tri(Mum.)bai
1. The appellant in these three appeals, imported goods described as "artificial fur cloth". Clearance was claimed against REP licences issued for import of artificial fur. The goods, on test, were found to be having a short pile. Notice therefore issued proposing confiscation of the goods. After considering the reply, and hearing the importer the Additional Collector held that the goods not artificial fur cloth and therefore not covered by the licences. He imposed penalties on the appellant. The goods, had, pending adjudication been cleared against guarantee, as ordered by the High Court. Hence these appeals.2. Advocate for the appellant questions the Additional Collector's conclusion. Additional Collector was of the view, in his orders, that for the goods to be considered artificial fur cloth, it should stimulate natural first and it should have long piles. The term artificial fur cloth, which is embedded in the Policy and was specified on the import licence has not been defined in ...
Smt. Shivani S. Roy and Another Vs. Shri Hari Pada Roy and Others
Court: Mumbai
Decided on: Aug-13-1997
Reported in: 1998(3)ALLMR785; 1998(1)BomCR305
ORDERS.S. Nijjar, J.1. This suit has been filed for a declaration to the effect that the plaintiffs are the owners of half undivided share of the suit premises being Flat Nos. 31 and 32, Belle View, 85 Bhulabhai Desai Road, Bombay-400 026, more particularly described in Schedule at Exhibit-A to the plaint and delineated in the sketch at Exhibit-B, and for partition of the same by metes and bounds and the plaintiffs be put in possession of half portion thereon. In the alternative, it is prayed that in the event the Court holds that the suit premises are incapable of being partitioned by metes and bounds the same be sold by and under the directions of this Court and the plaintiffs be paid their half share out of the sale proceeds.2. This Notice of Motion has been taken out with a prayer that pending the hearing and final disposal of the suit, Court Receiver, Bombay be appointed as Receiver of the suit premises with all powers under Order 40, Rule 1 of the C.P.C. including power to partit...
M/S. Madura Coats Ltd. and Another Vs. Shri S.L. Mehendle and Another
Court: Mumbai
Decided on: Aug-13-1997
Reported in: 1998(2)ALLMR186; 1998(3)BomCR278; 1997(3)MhLj823
ORDERF.I. Rebello, J.1. The petitioner company has approached this Court to quash and set aside the order dated 30th June, 1995 passed by the Industrial Court in Complaint (ULP) No. 1044 of 1988. The complaint was preferred by respondent No. 2 -Trade Union alleging that the petitioner had engaged in unfair labour practice under Item 9 of Schedule IV of the M.R.T.U. & P.U.L.P. Act. In short the contention of the respondent No. 2 was that the wages of the office bearers of the Union, who had gone to attend the proceedings before the courts had been deducted contrary to the provisions of section 23 of the M.R.T.U. & P.U.L.P. Act and even otherwise it is contended that the deduction was made without giving an opportunity to the office bearers of respondent No. 2 and it was, therefore, clearly in breach of the principles of natural justice and fair play and even otherwise it was not as contemplated by the provisions of the Payment of Wages Act.2. The Industrial Court by the impugned order w...
Ramesh Mavji Vora Vs. Charu Ramesh Vora
Court: Mumbai
Decided on: Aug-13-1997
Reported in: 1998(5)BomCR684
ORDER1. On 17-4-1989, the parties married. However, allegation of the appellant is that on 14-12-1989, the respondent-wife left the company. On 20-9-1991 the petition was filed by the appellant for divorce on the ground of desertion and cruelty and decree of nullity on the ground of physical impotency of respondent-wife and non-consummation of the marriage. The Family Court rejected the petition on the ground of desertion as the statutory period as prescribed under section 13 was not complete. The learned Judge also rejected the ground of impotency as there was no sufficient medical evidence. Consequently, the petition was dismissed. Hence this appeal by original petitioner-husband.2. Heard Mr. Lalwani for the appellant. None for the respondent present though served. We do not propose to interfere with the finding so far as the ground of desertion is concerned. Undisputedty, petition was premature in view of section 13 of the Act. As we have pointed out, there was non-consummation of m...
Mek Engg. and Construction Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-08-1997
Reported in: (1998)(100)ELT419Tri(Mum.)bai
1. Applications are for waiver of pre-deposit of duty of Rs 2.87 lacs (approximately) and penalty of Rs. 1.86 lacs.2. Advocate for the applicant says that applicant was engaged in manufacturing slotted angles, channels and similar products of iron and steel. In pursuance of contracts entered into, it cleared these on payment of duty and erected them at premises of customers. Duty has been demanded on the ground that such erection amounts to completion of manufacture, and that the charges for such erection therefore have to be included in the assessable value. He contends that when the goods left its factory, they acquired the status of finished goods by virtue of Rule 2A of the Interpretative Rules, which provides that any reference to finished goods must be taken to refer to such goods unassembled or disassembled, therefore what was done at the premises of the customers would not amount to manufacture.2. The Departmental Representative contends that because the storage racks and othe...
Real Value Appliances Ltd. Vs. Vardhaman Spinning and General Mills Li ...
Court: Mumbai
Decided on: Aug-08-1997
Reported in: 1998(1)BomCR232; [1998]93CompCas6(Bom); 1997(3)MhLj727
ORDERDr. B.P. Saraf, J.1. This appeal is directed against the order of the learnedSingle Judge dated 18th October, 1996 on the company petition filed by the respondents for winding up of the appellant company, by which the learned Single Judgeappointed the Official Liquidator as the provisional liquidator of the appellant company.When this appeal came up for admission on 4th November 1996, it was contendedbefore us on behalf of the appellant company that its financial condition was quitesound and the interest of the unsecured creditors was fully secured. It was submittedthat failure of the appellant company to pay its creditors in time was only because oftemporary liquidity crunch and for no other reason. We were told that the appellantcompany was in a position to pay all its unsecured creditors. Time was sought till 2ndDecember 1996 to submit a scheme for paying the unsecured creditors. In view ofthese submissions of the appellant company, the hearing of this appeal for admissionwas a...
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