Mumbai Court January 1998 Judgments

Girni Kamgar Sangharsha Samiti and ors. Vs. Khatau Mackanji Spinning a ...

Court: Mumbai

Reported in: [1998(79)FLR568]; (1998)IILLJ264Bom

ORDER1. Rule.2. As far as interim relief is concerned, it is undisputed that the wages of workmen for the period of March 1997 and onwards are payable and the same have not been paid. Respondent No. 6 which is a representative union as per the case of the petitioner is not taking effective steps to recover the aforesaid dues. As far as petitioners are concerned, they not being representative unions have no locus standi to movethe Industrial Court under the MRTU and PULP Act. Though the B.I.F.R. is a statutory body and the proceedings have been initiated at the instance of Respondent No. 6, no relief so far has been granted. It is therefore left with no option but to approach this Court in writ jurisdiction. In the instant case, over 5000 workers are involved and wages for the period from March 1997 till date have not been paid, driving the workers to a dire penury state.3. It is no doubt true that the proceedings inrespect of Respondent No. 1 is pending beforethe B.I.F.R. It is not dis...

Commodities International Vs. Union of India (Uoi) and anr.

Court: Mumbai

Reported in: 1999(82)LC255(Bombay)

Petition dismissed.JUDGEMENTM.B. Shah, C.J.1. In the present case, the petitioners had placed an order for import of White Peas under the Open General Licence. The said goods were imported from Hong Kong, orders for which were placed by the petitioners in or about August/September, 1988 with the Hong Kong sellers. The said goods were shipped from Hong Kong to Bombay on board the vessel s.s. KAMNIK.2. The petitioners contended that the said goods arrived in the International waters on or about 26th September, 1988. The import general manifest was presented to the Customs authorities on 14th September, 1988. The bill of entry was filed with the Customs authorities on 26th September, 1988 under Serial No. 068646. The duty was checked for assessment of Customs duty on 27th September, 1988. The petitioners contended that the vessel could not get any entry into the Bombay Port up to 4th October, 1988 though it had arrived in the territorial waters of Bombay at 0400 hours on 26th September, 1...

Susma Textiles P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)LC20Tri(Mum.)bai

1. The issue for decision in this appeal is the classification of the textile fabrics manufactured by the appellant. In the classification list filed by it, which was approved by the department it was classified under Heading 52.06. The test by the department of a sample drawn in February, 1988 apparently showed the goods to confirm the goods to buckram or similar fabrics. On this basis notice was issued proposing classification of the goods under Heading 59.01 and recovery of differential duty for the period from March, 1986 - January, 1988.In the order impugned in the appeal the Collector has confirmed the demand. Hence this appeal.2. The report of the test of samples which were drawn in February/1988 is not available; neither side was able to produce it. However the samples of goods manufactured by the appellant were tested in 1983,1987 and 1988. The reports of the samples tested in 1987, 1988 and 1989 were that they were heavily sized fabrics made wholly of cotton. The report of t...

Fag Precision Bearings Ltd. Vs. Commissioner of C. Ex. and Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(114)ELT684Tri(Mum.)bai

1. In these appeals both by the Department and by the assessee appellant, the same issue arises viz. whether the time limit under Section HA would apply in a case of erroneous refund being granted and such order sanctioning the refund by the Asstt. Commissioner is reviewed by applying for the purpose before the Commissioner (Appeals) in terms of Section 35E of the Central Excise Act, 1944. In one of the appeals by the assessee appellant M/s. Fag Precision Bearings Ltd. there is another issue whether refund granted to the assessee would be an erroneous refund inasmuch as the input recipient would have taken a higher input credit. The challenge is to the Commissioner's finding that the amount erroneously refunded would amount to refund because the higher input credit has been taken. So far as the first two appeals are concerned of M/s. Fag Precision Bearings Ltd. the facts briefly are that the assessee M/s. Fag Precision Bearings Ltd. manufacture roller bearings falling under Ch. 8482.0...

Batliboi and Co. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)LC18Tri(Mum.)bai

1. The issue for decision in this appeal is eligibility to Modvat credit of the duty paid on goods described as "consumable tools". It was stated by the appellant that these consist of hand tools or machine tools to carry out functions such as drilling etc. The appellant took credit of duty paid on such goods and on an objection raised by the Superintendent reversed the credit in the RG 23 Account. It subsequently filed a claim for refund of the credit, so reversed. The claim was based on the grounds that the manufacturer reversed the credit under coercion and consequently that the goods did not fall in the category of tools. The Assistant Collector whose order has been confirmed by the Collector (Appeals) rejected both these contentions.Hence this appeal.2. The Advocate for the appellant says that the goods in question are not excluded from being considered as inputs and that they are not capable of use by themselves, can only be used after having fitted into other goods. They are th...

Vxl India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(100)ELT138Tri(Mum.)bai

1. The appellant had placed the order for supply of 20,000 MT of Metallurgical coke of the size of 25 mm to 50 mm with M/s. Jemseon and Nicholson Pvt. Ltd., Singapore at the stipulated price of US $ 114 per MT (C&F). Clause 12 of the Contract, provided for price adjustment due to variation in the ash content or the size of the coke beyond permissible limits. According to the invoice received from the supplier, the price of the consignment was shown as US $ 21,43,524.Based on this invoice value, the appellant filed a bill of entry, for home consumption on 19-3-1990. The consignment was assessed accordingly on the transaction value shown in the invoice and the goods were cleared by the appellant on payment of custom duty. On detailed inspection of the material in the plant site, the appellant suspected that the size of the coke was not as per the terms of the contract and a sizeable portion of it was in dust condition. As such, this was brought by them to the notice of the represent...

Voltas Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. These cross-appeals are directed against the order of the learned CIT (A) dt. 27th July, 1990 for asst. yr. 1985-86. We find it convenient to dispose of the same by this combined order. The assessee's appeal is taken up first for disposal.2. The first ground relates to the taxability of sundry credit balances written back, aggregating to Rs. 8,16,000 and credited to P&L a/c. It is fairly conceded by the learned counsel for the assessee that the similar issue the decision of the Supreme Court in the case of CIT vs.T. V. Sundaram Iyengar & Sons. Ltd. (1996) 222 ITR 344 (SC) is in favour of the Revenue. In view of the said decision, we do not interfere with the order of the CIT(A).3. The next ground relating to unpaid statutory liabilities is not pressed and hence the same is rejected as such.4. The next ground relates to the disallowance of the provisions made for trade guarantees. To meet the claims of its consumers during warranty period, the assessee makes provision in its...

Smt. Natalina Vaz Vs. State of Goa and Others

Court: Mumbai

Reported in: 1998(3)ALLMR764; 1998(2)BomCR418; 1998(2)MhLj870

ORDERN.J. Pandya, J.1. The petitioner happens to be the widow of Jose Mendes, who started working with the Portuguese Government in the year 1939 till his death on 21-10-1958. The widow approached the State Government under the pension scheme that came to be floated in the year 1987 by Memorandum dated 16-4-1987. This Memorandum is not on record but its reference is to be found at Exhibit 'D' at page 42.2. Initially, the Government of India as also the Government of Goa had worked out a pension scheme where the date of death was fixed to be 19-12-1961. The aforesaid date was made relevant as the State of Goa came to be liberated from under the Portuguese rule on that date.3. The successor Government took over the Territory of Goa after liberation. The Government of India, the State at that time being an Union Territory, by the said Memorandum of the year 1987, decided to give benefit of pension to the surviving employees of the erstwhile colonial power and in the event of their death, ...

Shri Jose Salvador Sacrafamilia Fernandes @ Luceno Fernandes, Since De ...

Court: Mumbai

Reported in: 1999(2)ALLMR214; 1998(4)BomCR232

ORDERR.M.S. Khandeparkar, J. 1. The substantial question of law which arises for decision in the present appeal is as to whether the owner of 3 property is entitled to leave an access which is least onerous to the owner when the claim of right of easementary is made through such property which is an open land.2. The facts in brief relevant for decision are that the respondents herein filed suit against the appellants for declaration that they are entitled for right of passage through the property of the appellants and for permanent injunction to restrain the appellants from blocking the right of way or access through the property of the appellants. The -claim of the respondents was denied by the appellants. On the basis of the evidence recorded by the trial Court, the suit was decreed and it was held that the respondents have right of passage through the appellants' property and, therefore, the appellants were restrained from interfering with the respondents' right of way and were furt...

Voltas Ltd. Vs. Deputy Commissioner of Income Tax

Court: Mumbai

Reported in: (1998)61TTJ(Mumbai)543

ORDERPRADEEP FARIKH, A.M.:These cross-appeals are directed against the order of the learned CIT (A) dt. 27th July, 1990 for asst. yr. 1985-86. We find it convenient to dispose of the same by this combined order. The assessee's appeal is taken up first for disposal.I ITA No. 75121B=190 (Assessee's Appeal)2. The first ground relates to the taxability of sundry credit balances written back, aggregating to Rs. 8,16,000 and credited to P & L a/c. It is fairly conceded by the learned counsel for the assessee that the similar issue the decision of the Supreme Court in the case of ClT vs . TV. Sundaram Iyengar & Sons. Ltd. : [1996]222ITR344(SC) is in favour of the Revenue. In view of the said decision, we do not interfere with the order of the CIT(A).3. The next ground relating to unpaid statutory liabilities is not pressed and hence the same is rejected as such.4. The next ground relates to the disallowance of the provisions made for trade guarantees. To meet the claims of its consumers durin...