Mumbai Court December 1998 Judgments

Style Cosmetics Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(110)ELT856Tri(Mum.)bai

1. These applications arise out of a common order of the Commissioner of Central Excise, Mumbai VI, for the waiver of pre-deposit and stay of Rs. 97,25,223/- as duty and penalty of Rs. 1 crore on applicant Style Cosmetics as well as penalty of Rs. 5 lakhs on Smt. Hiramati Madani who is the proprietor of Style Cosmetics. The application by M/s. Madona Agencies is for seeking waiver of penalty of Rs. 1 lakh and by applicant Shri Ratanchand B. Shah, proprietor of Madona Agencies seeking waiver of penalty of Rs. 20 lakhs.2. Learned Counsel Shri CM. Korde, appeared along with learned Counsel Shri Kantawala for the applicants and submitted that the applicant M/s.Style Cosmetics manufacture nail polish and nail polish remover and the department's case is that they have suppressed production and clearance and have wrongly claimed exemption under Notification 104/83 and availed of the exemption even when the value of their clearances exceeded Rs. 50 lakhs in the previous financial year. This t...

Ceat Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(112)ELT865Tri(Mum.)bai

1. The application is for modification of the stay order, and for correcting errors therein.2. The Tribunal had asked the applicant to deposit Rs 10.00 crores out of the demands of duty from two factories totalling Rs. 20.15 crores and penalties of equivalent amount and personal penalties on its Directors.3. Shri A. Setalwad, learned Senior Counsel for the applicant draws our attention to three stay orders passed by the Chennai Bench relating to identical matters which, he says, were not available and could not be produced when the application was heard. In the order passed in application of M/s. MRF Ltd., the Bench has accepted an offer made to deposit Rs 5.00 crores, in addition to Rs. 1.50 crores already deposited, out of a total demand for duty of Rs. 16.46 crores. In application filed by Vikrant Tyres, the amount required to be deposited was of Rs. 40.00 lacs against Rs. 3.30 crores demanded as duty. In the third order, M/s. Apollo Tyres had been asked to deposit Rs. 50.00 lacs (...

Bharat Containers (Nagpur) Pvt. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(113)ELT992Tri(Mum.)bai

1. By the order impugned in the appeal, duty has been demanded from the appellant on two grounds. The first is that in June, 1990 it removed 203 metric tonnes of aluminium slugs at which Modvat credit has been taken without reversing credit. The second is that appellant removed two consignments of collapsible aluminium tubes manufactured by it between 1st June and 17th July, 1990 without payment of duty. A penalty of Rs. 20,000/- has also been imposed.2. Advocate for the appellant does not deny that aluminium slugs were removed without reversing the credit. He however emphasises that they were removed to a job worker, for annealing and that the annealed sheets were received back. He contends that permission under Sub-rule (2) to Rule 57F was received subsequently in November, 1991 for removing such slugs without payment of duty and that failure is therefore procedural. He places reliance in this Tribunal decision in Maschmeijer Aaromatics (India) Ltd. v. C.C.E. -1990 (46) E.L.T. 395.3...

Caprihans India Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(83)LC437Tri(Mum.)bai

1. In this appeal filed by M/s. Caprihans India Limited, the matter relates to the inclusion of additional packing charges in the assessable value of laminated sheets. The appellants were transferring their goods to their branches where they were packed to make them suitable for sale and delivery to the independent wholesale buyers. The Collector of Central Excise (Appeals) observed that as further packing done at the branches was essential to market the goods, the argument that ex-factory price in respect of the said goods is available at the factory gate, was of no consequence. He held that the price recovered at the branches becomes relevant.2. We have heard Shri Vinay Thakur, Sr. Manager (Excise) for the appellants. He submitted that the appellants had a factory gate price and when there was a factory gate price, the sales from the depots should also be covered by such ex-factory price. At the factory gate, no extra packing was involved and that the packing done at the depot was f...

Commissioner of C. Ex. Vs. Dinesh Pharmaceuticals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(117)ELT756Tri(Mum.)bai

1. After hearing the ld. DR Shri Ramteke for the Revenue and Shri J.C.Patel, the ld. Counsel for the respondents, we are satisfied that this is a fit case for condoning the delay in filing the Reference Application and hence we condone the same and take up the Reference Application for disposal.2. The Commissioner of Central Excise, Vadodara has raised the following as points of law purported to arise out of the final order of the Tribunal Nos. 6 to 9/WZB, dated 1-1-1998 : "(1) When the permission under Rule 57F(2) is given subject to certain terms, conditions and limitations, can the assessee overlook these terms, conditions and limitations while availing the benefit of the permission given under the said Rule. (2) Whether the assessee can avail Modvat credit twice i.e. on the goods which he sends for job work without payment of duty under Rule 57F(2) and again on the processed goods when the job workers returns such processed goods on payment of duty. (3) Whether the manufacturer-jo...

Shailaja Ashokrao Walse Vs. State of Maharashtra and Others

Court: Mumbai

Reported in: 1999(1)ALLMR452; 2000(1)BomCR18; 1999(1)MhLj291

ORDERB.H. Marlapalle, J. 1. Heard learned Counsel for respective parties, school managements and learned Additional Government Pleader for the State Authorities. 2. The petitioners are untrained primary teachers employed in private recognized schools which are either aided or unaided by the Government. They are challenging the instructions issued by the Government of Maharashtra vide communication dated 5th November, 1997 and 13th April, 1998regarding the admissions to the Postal Course of Diploma in Education. By these petitions, they have prayed for a declaration that these communications are illegal, ultra vires the provisions of Article 14 of the Constitution of India and the petitioners are entitled for admission to the Postal D.Ed. Course, in pursuance of the rules framed by the State of Maharashtra and they have further prayed for a Writ of Mandamus, directing the Education Officers/ Deputy Director of Education to grant approval to their service as Primary Teachers and the cons...

Arjun Prabhakar Kunjawane and Another Vs. the State of Maharashtra

Court: Mumbai

Reported in: 1999(5)BomCR332; 1999CriLJ2409

ORDERVishnu Sahai, J.1. Since these appeals arise out of the same incident and a common impugned Judgment, we are disposing them off by one Judgment.These appeals arise out of Judgment and order dated 7-12-1994 passed by Additional Sessions Judge, Greater Bombay, in Sessions Case No. 534 of 1992, whereby the appellants have been convicted and sentenced in the manner stated hereinafter :-(i) Under section 302 r/w 34 I.P.C. to suffer imprisonment for life; (ii) Under section 37 r/w 135 of the Bombay Police Act to suffer R.I. for four months and to pay a fine of Rs. 100/- i.d. to undergo S.I. for one week. The substantive sentences of the appellants were ordered to run con currently.It would be pertinent to point out that along with the appellants, one Ashok Bhingardive was also tried but, since the evidence against him was of identification and the admission of the informant Sushila P.W. 1 in cross-examination was that prior to the test identification, she had seen the said person at Dad...

Deputy Commissioner of Income Tax Vs. Caprihans (i) Ltd.

Court: Mumbai

Reported in: (1998)62TTJ(Mumbai)251

ORDERM. V.R. Prasad, AM :This appeal is directed against the order of the CIT(A), dt. 10th Aug., 1990, for the asst. yr. 1984-85. The ground taken reads as under :'The CIT(A) has erred in directing the Asstt. CIT to delete the sum of Rs. 24,14,000 duty draw back receipt on account of change in the valuation method of the assessee- company which is disallowed by the Asstt. CIT'.2. The AO noticed that there was a change in the method of valuing the closing stock. The assessee has described the change in the method of valuation in Note 4 to the published accounts which reads as follows:'Hitherto, the company was valuing stock of raw materials at weighted average cost. Weighted average cost was determined on the basis of invoice value. During the year under report, weighted average cost has been ascertained after considering duty draw-back received. Due to this change, the value of inventory of raw materials, finished goods and work-in-progress has decreased in aggregate by about Rs. 24.14...

Cc Vs. Carpet House and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(82)LC377Tri(Mum.)bai

1. These are two reference applications filed by the Commissioner of Customs, Mumbai in respect of a combined order bearing number 1899-1902/96-WRB dated July 1996 rejecting two appeals filed by the Commissioner and holding that the import by two importers M/s. Carpet House and M/s. ABC Hitkari Enterprises, Jaipur of "Supranol Green BW Dyes" and "Acid Green GS Dyes" respectively against import licences and DEEC Pass Book, had been rightly held to be in order by the Commissioner (Appeals). The present reference applications have been filed by the Commissioner of Customs, Mumbai seeking the reference to the High Court of the following questions:- I. Whether the Hon'ble Tribunal was right in relying upon the clarification given by Jt. DGFT whereas in terms of Para 20 of the EXIM Policy 1992-97 only DGFT is competent to issue clarification regarding interpretation of Policy. 2. Whether the Hon'ble Tribunal was right in ignoring the fact that EXIM Policy has statutory force; the Central Go...

Smt. Neerja Kumarmangalam Birla Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. These two applications were heard together and are disposed of by this common order.2. By these applications, the assessee submits that there are certain mistakes apparent from the record in the captioned order of the Tribunal dated 23-10-1997 and so requests that the order should either by suitably amended or recalled for a fresh hearing. For understanding the contentions made out, it is necessary to set out the relevant facts of, the case, which are as under :- 3. The applicant is a lady born in 1971 to the Kasliwals, who own the S. Kumar group of companies. On 15-2-1988, she was engaged to Shri Kumarmangalam Birla, son of the late Shri Aditya Birla, who was a leading industrialist of the country. The marriage was celebrated on 17-5-1989.4. After her engagement, the applicant purchased 2,50,000 shares of Indo-Gulf Fertilisers & Chemicals Corporation Limited (hereinafter referred to as 'IGFCCL'). These shares were purchased during the period 27-10-1988 to 28-11-1988 for a cons...