Mumbai Court February 1998 Judgments

Breach Candy Hospital and Research Centre Vs. Babulal B. Pardeshi

Court: Mumbai

Reported in: [1998(79)FLR533]; (1998)IILLJ515Bom

ORDERR.M. Lodha, J.1. Heard.2. By the impugned award dated October 1, 1997, 4th Labour Court has held that the punishment of dismissal accorded to the workman for the misconduct proved was shockingly disproportionate and accordingly directed the employer-Petitioner to reinstate the workman and pay him 70% back wages.3. The employer has challenged the said award passed by 4th Labour Court on October 1,1997 in the writ petition and the writ petition has been admitted on January 19,1998.4. The petitioner prays for stay of the said award dated October 1,1997 passed by the 4th Labour Court during pendency of the writ petition.5. Workman Respondent No. 1 has filed affidavit in reply and has stated that since 1996 he has taken to making of furniture in cane and earns about Rs. 500/- in some months if he happens to be lucky, and, that he was not gainfully employed anywhere. According to the workman Respondent No. 1 at the time of his illegal termination, he was drawing salary of Rs. 4000/- p.m...

Commissioner of Central Excise Vs. Indapur Ssk Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(106)ELT118Tri(Mum.)bai

1. The question for consideration in this appeal is whether phosphoric acid is an input used by the appellant in the manufacture of sugar.Collector (Appeals), in the impugned order, has held it to be an input.The appeal contends that commercial sugar can be produced without phosphoric acid.2. I have heard the departmental representative. Respondent is absent despite notice.3. Reliance is placed on the Board's circular to the effect that phosphoric acid is not an input, since sugar can be manufactured without it. The question, to my mind, is not whether a commodity can be made without use of another commodity. If a manufacturer chooses to use one article to manufacture another, that first article is an input. No manufacturer would employ processes which were not required, or spend money upon goods in the use of these processes unless the requirements of manufacture compel him to do so. The fact that some manufacturers may not use phosphoric acid in the manufacture of sugar does not jus...

Dilip N. Dhage Vs. Commissioner of Customs (Prev.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(112)ELT982Tri(Mum.)bai

1. This is an appeal against :he decision of the Additional Collector of Customs, Marine & Preventive wing, Bombay, passed on 23-3-1992 whereunder he confiscated two foreign marked silver ingots and silver pellets totally weighing 78.780 kgs and totally valued at Rs. 5,27,826/- and levied a penalty of Rs. 1.00 lac under Section 112 of :he Customs Act.2. On 31st March, 1991 the preventive staff of the Bombay Customs raided the premises of the appellant and during the course of the search they seized two silver ingots as well as 61 pellets of silver weighing 5.500 kgs, totally weighing 78.780 kgs. On the same day they recorded statement of the appellant is well as another person by name Mohammed Iqbal Shaikh. A further statement was recorded on 1-4-1991 from Mohd. Iqbal Shaikh. On the basis of the show cause notices and personal hearing the adjudicating authority imposed penalties as indicated in the earlier paragraph. Hence the present appeal.3. The ld. Counsel Shri Arun Mehta, arg...

Liberty Oil Mills Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(76)LC470Tri(Mum.)bai

1. The common appellant in these appeals is absent in spite of notice of hearing. There is no representation and no request for adjournment either. We have heard Shri M. Ali, JDR and perused the papers.2. These appeals arise out of different price lists filed by the appellant engaged in the manufacture of vegetable product. The Assistant Collector, after show cause notice, denied certain deductions and also directed that assessable value should be based on the maximum price fixed by the Government. Tine deductions denied related to freight, handling charges and the cost of primary packing claimed to be durable and returnable. Collector (Appeals) allowed deduction of the freight element, set aside the finding disallowing deduction of handling charges and remanded this aspect of the case, held that the primary packing was neither durable nor returnable and granted relief to the appellant in the matter of the maximum price fixed by the Government. The common order passed by the Collector...

Mtz Polyesters Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. This appeal is directed against the order of the CIT(A) dt. 3rd November, 1997, for the asst. yr. 1996-97.2. The main objection taken is that the CIT(A) erred in confirming the action of the AO in making the adjustment of Rs. 6,56,660 being interest and other income earned by the applicant during the construction period as "prima facie adjustment" under s. 143(1)(a) of the IT Act.3. The appellant-company was incorporated with the object of manufacturing polyester films and chips. It filed a return for the asst. yr. 1996-97 on 30th November, 1996, declaring 'nil' income.During the year of account relevant for the present assessment year, the company had not started production as it was in the process of being set up. It had raised, by public issue, equity share capital and debenture funds and deposited these funds in inter-corporate deposits whereby it earned interest amounting to Rs. 6,47,82,308. It also received miscellaneous income of Rs. 9,80,233 and dividend income of Rs. 133. ...

P.K. Zachariah Vs. the State of Goa and Others

Court: Mumbai

Reported in: 1998(2)ALLMR290; 1998(3)BomCR106; 1998(2)MhLj344

ORDERN.J. Pandya, J.1. The petitioner herein came to be appointed as a Laboratory Assistant, by order dated 28th June, 1987, Exh. P.1 at page 21. He came to be confirmed in the year 1972, in the said post. On formation of the State of Goa, the question of absorption of the employees of the erstwhile Union Territory was dealt with by passing appropriate orders, statutes and sub-rules. One statute that has come on record and is referred to for the purpose of the controversy in question, is extracted and is to be found as Exh. P/4 at page 27. The service conditions are not to be altered without prior approval of the Central Government.2. Before these events took place in the year 1983, a decision was taken by the Central Government that the retirement age of Laboratory Assistants, School Teachers and others, shall be 60 years.3. Obviously therefore, so far as the petitioner is concerned, his retirement age will be 60 years and it could not be altered without prior approval of the Central ...

Ramesh Kumar Rajaymohan Vs. State of Maharashtra and Others

Court: Mumbai

Reported in: AIR1999Bom86; 1998(4)ALLMR659; 1998(3)BomCR702; 1998(3)MhLj122

ORDERA.D. Mane, J.1. The petitioner has passed his Higher Secondary Certificate Examination conducted by the Maharashtra State Secondary and Higher Secondary Board, Aurangabad Division, Aurangabad, in the month of March, 1996. The petitioner had secured 285 marks out of 300 in Medical Group. Total percentage comes to 95%. The petitioner submitted his application for admission to M.B.B.S. course to the Dean, Government Medical College and Hospital, at Aurangabad on 15-7-1996.2. On 18-7-1996, Regional Final Merit List was displayed by the designated authority under the rules framed by the State Government, vide Government Resolution dated 6-6-1996 for admission to Medical Course for Academic Year 1996-97. The petitioner was shown at Sr. No. 180 in the said merit list. Rule 4.1.2.3.2 empowers designated authority to fill in 70% seats from amongst the candidates who have passed XII Standard Examination from the School/College situated in concerned University area, as per the Rules. Rule 6....

Sardar Inder Singh Jawar Singh Vs. State Bank of India

Court: Mumbai

Reported in: 1998(5)BomCR897

ORDERR.J. Kochar, J.1. Heard Shri S.P. Kanuga, for the petitioner, No one appears for the respondent, though they are duly served. The only short point which is canvassed in this civil application which is pending for disposal from 1991, is that whether on setting aside an ex-parte decree any condition such as deposit of money can be passed.2. In the civil suit which was filed before the trial Court by the plaintiff no writ of summons was served on the defendant i.e. the present petitioner. In spite of the fact that writof summons was not served on the defendant, an ex-parte decree came to be passed. When the defendant came to know about the ex-parte decree, he had filed an application for setting aside the same. The learned Judge has in fact set-aside the ex-parte decree and allowed the application filed by the defendant-petitioner realising that when the writ of summons was not served on the defendant he could not remain present and therefore, no ex-parte orders could be passed in th...

Amar Dye Chem Ltd. Vs. C.M. Kadam

Court: Mumbai

Reported in: [1999(81)FLR270]; (1999)ILLJ1110Bom

B.P. Saraf, J.1. The controversy in this writ petition pertains to the true meaning of the expression 'full wages last drawn' in Section 17-B of the Industrial Disputes Act, 1947 the Act'). Reference of this case to the Full Bench was necessitated because of the Division Bench decisions of this Court in Elpro International Ltd. v. Shri K.B. Joshi and Ors. : (1987)IILLJ210Bom and in Carona Sahu Co. Ltd. v. A.K. Manafkhan and Ors. : (1995)ILLJ47Bom . In Carona Sahu Co. Ltd. (supra) it was held that 'full wages last drawn' means the wages which the workman would have drawn if he had been reinstated in the service as per the award. The controversy is whether the expression 'full wages last drawn' in Section 17-B means wages drawn by the workman at the time of termination of his employment or wages which he would have drawn on the date of the award.2. The controversy, however, now stand concluded by the decision of the Supreme Court dated November 19, 1997 in Dena Bank v. Kirit kumar T. Pat...

Mtz Polyesters Ltd. Vs. Assistant Commissioner of Income Tax

Court: Mumbai

Reported in: (1998)62TTJ(Mumbai)309

ORDERM. V. R. Prasad, A.M.This appeal is directed against the order of the Commissioner (Appeals) dated 3-11-1997, for the assessment year 1996-97.2. The main objection taken is that the Commissioner (Appeals) erred in confirming the action of the assessing officer in making the adjustment of Rs. 6,56,660 being interest and other income earned by the applicant during the construction period as 'prima facie adjustment' under section 143(1)(a) of the Income Tax Act.3. The appellant- company was incorporated with the object of manufacturing polyester films and chips. It filed a return for the assessment year 1996-97 on 30-11-1996, declaring 'nil' income. During the year of account relevant for the present assessment year, the company had not started production as it was in the process of being set up. It had raised, by public issue, equity share capital and debenture funds and deposited these funds in inter-corporate deposits whereby it earned interest amounting to Rs. 6,47,82,308. It als...