Mumbai Court March 1998 Judgments
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The State of Maharashtra Vs. Hirji Dhanji Shah
Court: Mumbai
Decided on: Mar-09-1998
Reported in: 1998CriLJ1828
ORDERT.K. Chandrashekhara Das, J.1. This revision application is filed by the State against acquittal of the respondent' from the charge punishable under Section 9 of the Prevention of Food Adulteration Act read with Section 2(ia)(m) read with Rule 5A punishable under Section 16 of the Prevention of Food Adulteration Act.2. The main ground for the acquittal stated by the learned Magistrate in Case No. 218/S/82 is that the Consent Order issued by the competent authority does not contain sufficient materials. According to Magistrate, it is only in a rhetoric form and there is no indication in the certificate that the Officer who [issued the same has applied his mind. The learned Magistrate while acquitting respondent relied upon the decision of this Court in Gahininath Bhimrao Patekar v. State of Maharashtra reported in 1988 Cri LJ 48.3. I heard learned Prosecutor Shri. Dinesh Adsule and counsel for the respondent. On going through the consent letter, which is Exh. A, I simply cannot dif...
Commissioner of Central Excise Vs. Sharp Alloys Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-1998
Reported in: (1998)(100)ELT153Tri(Mum.)bai
1. The respondent in this appeal is M/s. Sharp Alloys Ltd. It received various consignments, originally stated by the manufacturer to be rounds of non-alloy steel, from the person to whom the manufacturer consigned these consignments. The record shows that the various consignees rejected the consignment on the ground that they were not in conformity with the specifications ordered. The endorsement on the invoices are of identically worded. One endorsement is reproduced below is :- "The entire consignment is not as per our specifications and requirement and hence it is scrapped and this material sold to our approved buyer M/s. Sharp Alloys Limited, MIDC, Murbad for recovery of metal".2. The respondent took credit of the duty paid on the goods. This was objected to by the department on the view that the consignees of the goods had converted the goods into scrap and therefore credit could not be taken of the duty paid on rounds. The Assistant Collector confirmed the proposal in the notic...
Tainwala Chemicals and Plastics Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-1998
Reported in: (1998)(77)LC144Tri(Mum.)bai
1. After hearing the Id. counsel Shri M.H. Patil, appearing along with the Id. Counsel Shri Arun Mehta for the appellants and Shri Kumar, the Id. DR for the department, it is found that the issue involved in this appeal is regarding eligibility to modvat credit taken on HDPE/LDPE granules used in the manufacture of detergent tissue. The matter is no more res integra because it is covered by the Larger Bench decision in the case of Ashwin Vanaspati Inds. Pvt. Ltd. which has followed the Madras High Court decision in the case of Ponds India--. It has been held in the precedent decisions that modvat credit on packing material used for packing the final product is permissible under Rule 57A. This decision of the Larger Bench of the Tribunal has come to be accepted by the CBEC as indicated in the Board's Circular No. 321/37/97-CX, dated 30.6.1997 see 1997 (71) ECR 37C, wherein the Board has referred to the ratio of the decision that packing material not only refers to ready to use packing ...
Commissioner of Central Excise Vs. Alfa Engineers
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-1998
Reported in: (1998)(100)ELT157Tri(Mum.)bai
1. The appeal is against the order of the Collector (Appeals) setting aside the order of the Assistant Collector ordering confiscation of three electric motors and imposing penalty on the assessee.2. I have heard the departmental representative. The assessee requests adjournment.3. Order of the Collector (Appeals) setting aside the Assistant Collector's order on the ground that when notice was not issued to the assessee is challenged on the ground that the matter should have been remanded to the Assistant Collector for decision afresh particularly in view of the fact that the assessee has waived the issue of formal notice.4. There is no provision in the Central Excise Act or Rules provision for waiver of notice prescribed in Section HA for recovery of duty short levied or non-levied. A waiver of such a notice therefore, has no significance in law. The alleged non-levy took place in 1988 and any notice now issued will be barred by limitation....
The Municipal Corporation of Greater Bombay and Another Vs. Shri Pandu ...
Court: Mumbai
Decided on: Mar-07-1998
Reported in: 1999(1)ALLMR216; 1998(3)BomCR444; [1999(81)FLR499]
ORDERP.S. Patankar, J.1. Both these writ petitions can be disposed of by this common judgment as they raise the same issues.2. These writ petitions filed under Articles 226 and 227 of the Constitution of India involve the question whether the Industrial Court, Mumbai, was right in holding that the petitioner -Municipal Corporation- was guilty of committing unfair labour practices under Item Nos. 6 and 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereafter referred to as the M.R.T.U. & P.U.L.P. Act for short) and directing the petitioners to given promotional post of Octroi Inspectors or the Ward Inspectors.3. These petitions arise in the following facts :---In both these petitions, 126 respondents are involved. They are all permanent Clerks in the Assessment Department. The Assessment Department is having Octroi Department as its sub-department. Temporary Election Department was also created under Assessment Depart...
Annasaheb Urubasappa Arali Vs. Basappa Virupaksha Dugni
Court: Mumbai
Decided on: Mar-07-1998
Reported in: 1998(5)BomCR699; (1998)2BOMLR207
ORDERA.B. Palkar, J. 1. This is plaintiffs appeal filed against a decree dismissing his suit for possession on the basis of title in pursuance of his adoption by one deceased Gangavva, the wife of Gurubasappa Arali.2. The suit property consists of one shop premises situate in the Taluka of Jat, at Jat Ward No. 3. Gram Panchayat Building No. 446 described with the necessary particulars in the plaint. According to the plaintiff, the suit shop belonged to deceased Gurubasappa Pamunappa Arali. He died long back and his property devolved on his wife deceased Gangavva who was the only heir at law to deceased Gurubasappa. Gangavva died on 11th October, 1978. As Gurubasappa and Gangavva had no issue. Gangavva decided to adopt the plaintiff after the death of her husband, according to the desire expressed by him during his life time, and therefore, she adopted present plaintiff. Plaintiffs natural father Gurulingappa gave plaintiff in adoption to Gangavva on 8th June, 1970. The adoption ceremon...
Bharat Gears Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-1998
Reported in: (1998)(101)ELT99Tri(Mum.)bai
1. The appeal is directed against the impugned order dated 17-5-1993 whereby the Commissioner of Central Excise, Bombay-Ill has held that the Appellants are ineligible for Modvat credit totalling Rs. 9,58,817/- and imposed a penalty of Rs. 50,00,000/-besides confiscating land and building levying redemption fine of Rs. 5,00,000/-.2. The Appellants manufacture automobile gears. They were availing of Modvat credit. They have filed a declaration on 27-3-1986 in which they have declared their inputs numbering about 27 items. They had declared forging under Heading 72.08 as an input and steel covered by Heading 72.06-20 of Central Excise Tariff Act, 1985. They had also declared, among other items, at Serial No. 27 of their declaration anti-rust and anti-corrosion preparation. Proceedings were initiated against the Appellants by issue of show cause notice on 23-3-1992 for the period 1-4-1987 to 28-2-1991 invoking the longer period under Rule 57-1 of the Central Excise Rules. The charges wer...
Lloyds Steel Industries Limited Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-1998
Reported in: (1998)(101)ELT29Tri(Mum.)bai
1. This is an appeal against the Order-in-Original 49/86, dated 11-9-1996 passed by the Commissioner of Central Excise & Customs, Nagpur whereunder he disallowed the Modvat credit of Rs. 16,73,462 under Rule 57-I of the Central Excise Rules 1944. By the said order he also imposed a penalty of Rs. 30,000/- under Rule 173Q of the Central Excise Rules. By the impugned order the assessing authority had held that the Modvat credit amounting to Rs. 60,073/- availed by the appellants on 13-12-1994 on the basis of the gate passes issued prior to 31-3-1994 was wrong on the ground that the goods in question were not inputs and secondly under Rule 57G gate passes issued prior to 31-3-1994 were valid for taking credit only up to 30-6-1994 and not thereafter.2. The appellants were engaged in the manufacture of material handling equipment and metals falling in Chapter 8428 and 8457 of the Tariff respectively. In terms of agreement, between the appellants Engineering and Steel Division M/s. Lloy...
Crystal Impex Pvt. Ltd. Vs. Commissioner of Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-1998
Reported in: (1998)LC430Tri(Mum.)bai
1. The Appellants imported a consignment of data cartridges for computers for the clearance of which they filed a Bill of Entry on 5-2-1996 in the Kandla Custom House. On examination of the goods it was noticed that there were two different types of data cartridges for computers namely Sony QD-6150N and Sony QD-6525N. It was also found that the two types of cartridges have different capacities. QD-6150N had 150MB capacity and characteristic wise 189 meters. The other model QD-6525N had a capacity of 525MB and 310.9 meters. The Custom House noted that the invoice dated 7-12-1995 produced for the goods did not show separately the two different models and no separate values for these types of cartridges were shown. A purchase order was produced which showed respective prices for both the types of cartridges as US $ 4 per piece for QD-6150N and US $ 5 per piece for QD-6525N. The Custom House was of the view that the goods were under valued and further investigations were made. It was noti...
indu Nissan Oxo Chemical Vs. C.C.E. and C.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-1998
Reported in: (1998)(62)ECC338
1. The Appellants manufacture Oxo alcohol falling under Chapter Heading 29.02 of the Central Excise Tariff Act, 1985. In the process of manufacture of the alcohol by-product arises which is called Insan-LE (light ends). The main raw materials for obtain-ing Oxo alcohol are Olefins. The Central Excise authorities classified Insan-LE as goods not elsewhere specified in the Tariff under Item 68 of the old Central Excise Tariff. The Officers of the Preventive Branch of the Commissionerate at Baroda visited the Appellant's factory on 5-9-1986 and carried out enquiry regarding Insan-LE and drew samples of the product. They also detained a quantity of 28,20,500 kgs. of Insan-LE on 9-9-1986.2. The Superintendent of Central Excise, Baroda issued a show cause notice on 3-3-1987 asking the Appellants to show cause why duty amounting to Rs. 76,34,398.94 should not be recovered under Rule 9(2) of the Central Excise Rules read with Section 11A of the Central Excise Act in respect of Insan-LE manufa...
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