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Mumbai Court December 1998 Judgments

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Dec 23 1998

Rajshekhar C. Hatture and ors. Vs. Special Executive Magistrate and or ...

Court: Mumbai

Decided on: Dec-23-1998

Reported in: (1999)101BOMLR506

D.G. Deshpande, J.1. Heard Mr. Kudle for the petitioners and APP for the State.2. Petitioners have challenged the interim order dated 9.8.1998 passed by Special Executive Magistrate and Assistant Commissioner of Police, Zone-II, Solapur, calling upon the petitioners to furnish bond for good behaviour in proceedings under Section 107 of the Cr.P.C. (factually when this petition was filed the bonds were furnished by the petitioners). However, the legality and validity of this order is challenged in this petition.3. It was contended by Mr. Kudle for the petitioners that the impugned order was passed by SEM without application of his judicial mind, without making an enquiry, without examining any witness/s and without satisfying himself as to the necessity of obtaining bonds from the petitioners. It was also contended by him that calling upon the petitioners to furnish bond for good behaviour in proceedings under Section 107 of the Cr.P.C., was contrary to the provisions of the law and las...


Dec 22 1998

Maharashtra Insecticides Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-22-1998

Reported in: (1999)(108)ELT251Tri(Mum.)bai

1. We have taken up the Appeals for disposal even though various stay petitions have been posted for hearing, with the consent of both the sides and after waiving pre-deposit.2. These are all the appeals filed by the appellants against the decision made in Order-in-Appeal Nos- 343 and 344-C.E./Appeal/Bhopal/98, dated 15-6-1998 whereunder the Commissioner (Appeals) had allowed the departmental appeals filed against Order-in-Original Nos. 76/96, dated, 4-6-1996 and 78/96 dated 11-6-1996 passed by the Additional Commissioned of Central Excise, Nagpur. By his orders referred above the Additional Commissioner of Central Excise, Nagpur dropped the 6 show cause notices, 5 against appellants Maharashtra Insecticides Ltd. and one against the appellant Yawalkar Insecticides Pvt. Ltd. 3. The Commissioner (Appeals) by the impugned order had reversed the finding of the Additional Commissioner, Nagpur, holding that the appellants were not eligible for benefit under provisions of Rule 57A, as Rule 5...


Dec 22 1998

Mr. Parkar Hasan Abdul Gafoor Vs. State of Maharashtra and Others

Court: Mumbai

Decided on: Dec-22-1998

Reported in: 1999(5)BomCR481; 1999BomCR(Cri)481; 2000(120)ELT620(Bom)

ORDERRevision Application is dismissed. Rule discharged.After the order was pronounced, Counsel for the petitioner prayed for staying operation of this order. Considering the issue involved, operation of the order is stayed for six weeks on the condition that if the petitioner prefers appeal, he will give 48 hours previous notice about the same.Certified copy expedited.Copy of this order may be circulated to all the Magistrates & Sessions Judges.15. Application dismissed....


Dec 21 1998

Mohini Bhatia Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-21-1998

Reported in: (1999)(106)ELT485Tri(Mum.)bai

1. These two appeals are against the common order of the Commissioner of Customs, Sahar. The facts as narrated in his order are these. On information, the Customs officers located Geeta Maciejovsky who had arrived from Singapore. She had passed through the green channel of the Customs when she was asked by officers whether she was carrying any gold to which she replied in the negative. She was thereupon searched when she was found to be carrying 17 gold bars, weighing 10 tolas each stitched to the inner side of one of her undergarments and 8 bars weighing 10 tolas each inside her shoes. She told the officers that she was accompanied by her mother Mohini Bhatia (the other appellant) who had cleared customs in the green channel and was waiting outside the terminal building. The officers thereupon located Ms. Bhatia and brought her inside and searched her, finding 40 gold bars weighing 10 tolas each concealed in her undergarments. Officers seized the gold, the clothes and shoes in which ...


Dec 21 1998

Aegis Chemical Indus. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-21-1998

Reported in: (1999)(106)ELT492Tri(Mum.)bai

1. These are fine appeals filed by the appellant against the decision of the Commissioner (Appeals), Central Excise and Customs, Auran-gabad whereby the Commissioner (Appeals) has denied the Modvat credit. The Modvat credit has been denied in these cases because the appellants did not comply with the provisions of Notification 23/95, dated 30-5-1995.2. The appellants are engaged in the manufacture of Industrial fatty alcohols, Glycerine and by-product falling under Chapter 15, 28 and 29 of the Central Excise Tariff Act. They were availing the facility of Modvat credit under Central Excise Rules. One of their inputs is industrial furnace oil as an input, which is required for heating the raw-materials. Such an input is obtained from Hindustan Petroleum Corporation Ltd. (HPCL). During the course of their commercial transactions they had filed the required information as evidenced by the invoices which did not contain full dated particulars as desired by the Notification 23/95, dated 30-...


Dec 21 1998

Poona Bottling Co. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-21-1998

Reported in: (1999)(110)ELT691Tri(Mum.)bai

1. Appeal E/209697 is against the order of the Commissioner (Appeals) confirming the order of quantifying excise duty demanded from the assessee by the Superintendent of Central Excise. The other appeal is against the order of the Assistant Commissioner, confirmed by the Commissioner (Appeals) in which he had held includible in the assessable value of the beverages manufactured by the assessee the crate hire charges, loading and unloading charges and sales promotion and publicity charges and ordering confiscation of goods on duty payable on these accounts.2. We have heard Shri Rohan Shah, Advocate instructed by Gagrat & Company for the appellants and Ms. Reshma Lakhani, the departmental repre- sentative for the respondent.3. The proceedings initiated by the department were on the basis that the appellant had engaged into transaction with its three distributors in Pune Gorav Investment (P) Ltd. (GIPL for short) M/s. Shree MPJ Builders (P) Ltd. (MPJ Builders for short) and Shree MPJ...


Dec 21 1998

Cce and C Vs. Merry Weather Food Products Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-21-1998

Reported in: (1999)(110)ELT904Tri(Mum.)bai

1. This is Department's appeal against the Order-in-Appeal No.P-270/92, dated 23-10-1992 passed by the Collector (Appeals) Pune, praying for setting aside the same, and restore the order-in-original of Assistant Collec- tor of Central Excise, Nasik-I, dated 1-7-1992 and to allow the appeal. The facts of the case are that the Respondent is the manufacturer of tomato sauces, fruit jam, pulp juice, etc. falling under Chapter Heading No. 2006.10. Tomato Ketch up and Sauce falling under the Chapter Heading No. 2103.11 of Central Excise Tariff Act, 1985. They were exempted from duty under Notifications 19 and 27/91, dated 25-7-1991 respectively. Respondent had balance in the RG23A-II Rs. 35,970.82, and balance of duty paid inputs on which the credit worked out to Rs. 69,872/-. They had also stock of finished goods, in which the duty paid inputs were used and the quantum of such duty involved on such input were Rs. 3,67,744.82 as on 25-7-1991. Total balance of credit on the above dated was R...


Dec 21 1998

Maharashtra Scooters Ltd. Vs. Commr. of C. Ex. and Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-21-1998

Reported in: (1999)(112)ELT351Tri(Mum.)bai

1. This is an appeal filed by the appellant against their decision of the Commissioner of Central Excise and Customs (Appeals), Pune, made in Order-in-Appeal No. P-II/37/98, dated 31-3-1998 whereunder he denied the Modvat credit on caustic soda flakes, components of cooling tower and voltage stabilisers under Rule 57A. The appellants are mainly engaged in the manufacture of two wheeled motor vehicles falling under Chapter 87 of the CETA, 1985 and parts and accessories thereof. The appellants claim Modvat credit under Rule 57Q in respect of caustic soda flakes, components of cooling tower and voltage stabiliser. The lower authorities following the decision of the Tribunal in C.C.E. v.Shanmugaraja Spinning Mills P. Ltd. -1997 (89) E.L.T. 84 disallowed the Modvat credit. Hence this present appeal.2. The appeal has been posted for hearing only for admission today.However, since the matter is already covered and falls under a narrow compass, I have taken up the appeal itself with the conse...


Dec 21 1998

Smt. Bai W/O Mohamed Mulla and Others Vs. the Charity Commissioner Mah ...

Court: Mumbai

Decided on: Dec-21-1998

Reported in: 1999(2)ALLMR282; 1999(2)BomCR131; 1999(2)MhLj26

ORDERT.K. Chandrashekhara Das, J.1. This appeal arises out of a judgment and decree passed by the IInd Extra Assistant Judge, Satara in Regular Civil Suit No. 4/69 dated 29-9-1979. The aforesaid suit was filed by the CharityCommissioner for removal of the trustees 1 to 13 from the Public Trust called Jamma Masjid (Manoray) registered under the Bombay Public Trust No. B-115 (Satara). The above trust was registered by one Yakub Bala Mulla, husband of the defendant No. 1 and Mohamed Ali Mulla father of defendants Nos. 4 to 13 and the husband of defendants Nos. 2 and 3. Yakub died in March 1958 and Mohamad died in October 1964 and consequently defendants 1 to 13 were managing the aforesaid trust. The Charity Commissioner, the plaintiff herein, filed the aforesaid suit under section 50 of the Bombay Public Trust Act for removal of defendants 1 to 13 and after settling the scheme proper and fit members be appointed as trustees and the trust properties were to be vested in them. The defendant...


Dec 21 1998

M.T. Arctic Flower and Others Vs. Star Ship Management Ltd.

Court: Mumbai

Decided on: Dec-21-1998

Reported in: AIR1999Bom169; 1999(2)ALLMR383; 1999(2)BomCR182

ORDERDr. B.P. Saraf, J.1. These appeals arise out of orders dated 6th November, 1998 and 17th November, 1998 passed by the learned Judge in Admiralty Suit Nos. 91 of 1998 and Admiralty Suit No. 84 of 1998 respectively, by which the learned Single Judge issued warrants of arrest of two ships viz, m.t. ARCTIC FLOWER and m.t. CUSIANA STAR. The impugned orders have been challenged by the appellants on the ground, inter alia, thatthe orders had been obtained on the basis of false averments in the plaints to the effect that their claims against the appellants on account of supply of necessaries to the ships remained unpaid. The learned Counsel for the appellants Mr. Chagla submits that no necessaries were ever supplied by the respondents to the appellant ships nor any amounts are due to them on account thereof. The supplies had been made by various parties all over the world who have raised their demands on the appellants, which are being scrutinised and they are being paid accordingly2. Our...


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