Mumbai Court March 1998 Judgments

Akhalaq Ahmed F. Patel Vs. State of Maharashtra

Court: Mumbai

Reported in: 1998CriLJ3969

ORDERS.S. Nijjar, J.1. The petitioner was arrested for offences under Sections 498A, 306 and 34 of I.P.C. He was released on bail on 24-1-1996. The petitioner is a Police Constable and now attached to Azad Maidan Police Station and is permanent resident in Mumbai. The deceased, who is the wife of the petitioner suffered burn injuries at her parents house on 10th November, 1995 at around 00.15 hrs. The father of the deceased is said to have come home at 2.00 a.m. The deceased had been removed to hospital. A statement was recorded of the deceased in the presence of the Executive Magistrate wherein she stated that the husband is not responsible. A statement of the father was also recorded. He also stated that the husband was not responsible. However, the father made another statement on 18th November, 1995 wherein he stated that he had come to know from his daughter that the petitioner and his father were having illicit relations with the sister-in-law of the deceased and, therefore, she ...

Jitendra Kumar Ghishulal JaIn Vs. Collr. of Cus. (Prev.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(103)ELT591Tri(Mum.)bai

1. This is the party's appeal against the impugned Order No.DRI/BZU/109/18/91, S/14-5-64/91, dated 18-2-1993 praying for quashing and setting aside the same and for such other reliefs deemed fit. 1.The facts of the case are, that on specific information DRI officers, Bombay Zonal Unit, kept surveillance and intercepted the appellant on 26-8-1991 at about 2.30 p.m. opposite the building Kamdar Court at Principal Raosaheb N.M. Kale Marg, Dadar, Bombay 400028, and on his personal search recovered a heavy packet from his left hand side front pocket of his trouser worn by him. On scratching the surface of the packet it was found to contain yellow metal pieces believed to be gold.He was taken to the office, and after securing panchas, it was opened in their presence 25 foreign marked gold biscuits, each weighing 10 tolas, valued Rs. 12,53,975/- found in the packet was seized on the reasonable belief that they were smuggled into India; and hence liable for confiscation, under the panchanama....

Dcl Polyesters Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(101)ELT78Tri(Mum.)bai

1. The appeal is directed against the order dated 7-3-1997 passed by the Commissioner of Central Excise & Customs, Nagpur, by which the Commissioner has disal- | lowed capital goods Modvat credit under Rule 57Q of Central Excise Rules totalling Rs. 10,85,025/- under Rule 57U of the Central Excise Rules. He also imposed a penalty of Rs. 3.00 lacs on the appellant under Rule 173Q. The appellants are engaged in the manufacture of Polyester Filament Yarn and Polyester chips falling under Chapter 54 & 39 of Central Excise Tariff Act, 1985. They were availing of Modvat credit of duty paid on capital goods under Rule i 57Q of the Central Excise Rules, 1944. During the scrutiny of their monthly RT 12 returns for the period 1-1-1995 to 28-2-1995 it was found that the appellants \ had taken Modvat credit on goods claiming the same to be capital goods and on examination /verification, the department found that these goods according to department were neither used for producing or process...

Cce Vs. Indian Aluminium Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(79)LC489Tri(Mum.)bai

1. In this appeal filed by the Revenue, the issue for our consideration is, whether the benefit of Notification No. 201/79-CE dated 4.6.1979 is available in respect of the duty paid on the inputs for the printing ink when the printing ink itself enjoyed exemption from duty and was used for printing the aluminium foils to make them printed aluminium foils. The Assistant Collector of Central Excise, Thane, had taken a view that the raw materials- (1) Butanol (2) Ethyl Acetate (3) Acetone (DMK)(4) MIBK and (5) Butyl Acetate, were not used as solvents in printing ink. He referred to the amendment by notification No.105/82-CE dated 28.2.1982 in notification No. 201/79-CE and observed that only raw materials which were forming components or parts of finished product were eligible for the credit. He held that since the above named solvents were not forming part of the finished product, in this case Aluminium Printed Foils, no credit was allowable under notification No. 201/79-CE in respect o...

BipIn R. Shah Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The appeal of the assessee, for asst. yr. 1986-87, is directed against the order dt. 1st August, 1990, of CIT(A), XXII, Mumbai. Rival contentions have been heard and records perused.2. The first ground is relating to the addition of Rs. 19,920 on account of reimbursement of entertainment expenses incurred by the assessee at his residence in entertaining the guests on behalf of the company. The AO has treated the reimbursement as a perquisite under s.17(2)(iv) of the IT Act, 1961. The CIT(A) has confirmed the addition.3. The learned counsel for the assessee, explaining the circumstances under which the expenses incurred by the assessee were reimbursed, pointed out that the appellant in Vice President of Hindustan Lever Ltd. As per the terms of his employment, he was required to attend business associates at his residence and was also required to extend hospitality to the guests on behalf of the company. The expenditure, subject to the maximum of Rs. 24,000 per annum was agreed to be...

Shri H.V. Rangaswamy and Another Vs. the State of Maharashtra and Anot ...

Court: Mumbai

Reported in: 1998(5)BomCR499

ORDERS.S. Nijjar, J. 1. This petition has been filed under Article 227 of the Constitution of India for quashing and setting aside the orders passed by the Additional Sessions Judge for Greater Mumbai dated 9th October, 1997, in Criminal Revision Application No. 99 of 1997 and for quashing the order passed by the learned Metropolitan Magistrate, 21st Court, Bandra, Mumbai in C.C. No. 76/S/95 dated 3rd December, 1996.2. Admitted facts for the purpose of the decision of this petition are that the petitioner No. 1 was working with Canara Bank at Bangalore and petitioner No. 2 was working with Canara Bank at Mumbai. The first respondent is the State of Maharashtra. The second respondent is the original complainant who had filed complaint under sections 409, 467, 468, 471, 474, of I.P.C. against the petitioners and five other accused.3. The allegation in the complaint is that at the relevant time respondent No. 2 was working as an Accountant of a Steel Merchandising firm known as Yatin Stee...

Shankar Digambar Chavan and Another Vs. the State of Maharashtra

Court: Mumbai

Reported in: 1998(5)BomCR553

ORDERV.K. Barde, J.1. These two petitioners are convicted for life imprisonment in Sessions Case No. 99 of 89 by the Additional Sessions Judge, Latur. They preferred appeal against that order of conviction and sentence being Criminal Appeal No. 143 of 90. When, the appeal was rejected, the order of conviction and sentence was confirmed by this Court as per the judgment dated 18-6-91.2. Earlier the petitioners were prosecuted for offence punishable under section 302 r.w. 34 of I.P.C. being the Sessions Case No. 14 of 84 before the Additional Sessions Judge, Latur. The petitioner Shankar Digambar Chavan was convicted for offence punishable under section 304 Part (I) I.RC. and was sentenced to suffer R.I. for seven years and to pay a fine of Rs. 500/-, in default of payment of fine, to suffer R.I. for three months while the petitioner No. 2 Sheshrao Nivratti Rathodkar was convicted for offence punishable under section 325 r.w. 34 I.RC. and was sentenced to suffer R.I. for three years and ...

Subhash Parasnath Pande Vs. the State of Maharashtra

Court: Mumbai

Reported in: (1998)100BOMLR38

S.S. Niijar, J.1. On 1st January, 1995, there was a fight between the rival gangs. The deceased was friend of the injured eye witness Faridulla. The deceased is said to have intervened in the fight and tried to put an end to it. While so doing, he received some injuries. The applicant is said to have injured the deceased with gupti. The post-mortem report revealed that there were 5 external injuries and corresponding internal injury. The cause of death is shown as haemorrhagic shock due to rupture of left internal laic leading to haemoperitonium. It also appears that the aforesaid incident was witnessed by one Faridulla and Dadu Gaikwad. Gupti has also been recovered at the instance of the applicant under memorandum of discovery panchanama. The applicant was arrested on the spot on 1st January, 1995. Thereafter, the applicant is remanded to jail. An application for bail was moved before the Sessions Court, Thane, which was rejected on 7th October, 1997. The facts narrated above have al...

BipIn R. Shah Vs. Assistant Commissioner of Income Tax

Court: Mumbai

Reported in: (1999)63TTJ(Mumbai)69

ORDERM.A. Bakshi, J.M.The appeal of the assessee, for assessment year 1986-87, is directed against the order dated 1-8-1990, of Commissioner (Appeals), XXII, Mumbai. Rival contentions have been heard and records perused.2. The first ground is relating to the addition of Rs. 19,920 on account of reimbursement of entertainment expenses incurred by the assessee at his residence in entertaining the guests on behalf of the company. The assessing officer has treated the reimbursement as a perquisite under section 17(2)(iv) of the Income Tax Act, 1961. The Commissioner (Appeals) has confirmed the addition.3. The learned counsel for the assessee, explaining the circumstances under which the expenses incurred by the assessee were reimbursed, pointed out that the appellant is Vice President of Hindustan Lever Ltd. As per the terms of his employment, he was required to attend business associates at his residence and was also required to extend hospitality to the guests on behalf of the company. T...

Eupharma Laboratories Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(77)LC545Tri(Mum.)bai

1. The appellants are engaged in the manufacture of, inter alia, pharmacopoeial medicines falling under Chapter 30 of the Schedule to Central Excise Tariff. In response to the tender issued by the Government of India and the contract granted to it by the Government of India for supplies under its 'Integrated Child Development Scheme', the appellants manufactured the following pharmacopoeial medicaments: The said medicines manufactured by the appellants were packed in corrugated boxes, as asked by the Government of India, along with duty paid bought out items namely Bandage 5 cm x 5 cm x 12 cm, Absorbent cotton wool 400 gms x 2 pks, Mid upper circumference tape 5 tapes, Brochures in regional language 2 Nos. , Tincture Iodine solution IP 450 ml). They filed classification list No. 7/88-89 dated 1.4.1988 for the period 1988-89 declaring classification under sub-heading 3003.20 which was approved by the Assistant Collector of Central Excise on 29.8.1988.2. The Collector of Central Excise ...