Mumbai Court July 1998 Judgments
Commissioner of Central Excise Vs. Decora Ceramics P. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(107)ELT411Tri(Mum.)bai
1. In the order impugned in the appeal the Collector (Appeals) overruling the finding of the Assistant Collector has held that "Saggars" are inputs which are used in relation to manufacture of glazed tiles and that, therefore, permission under Rule 57F(2) is required for removing bauxite and other items from the premises of the assessee without payment of duty for manufacture of parts of such ceramic tiles which are to be returned to the assessee for completing the manufacture of "Saggars".2. We have heard the departmental representative and perused the papers. Respondent is absent and requests decision on written submissions. The ground in appeal is that the "Saggars" are equipment and appliances; they used more than once for carrying the inputs for baking. Hence they are fell within the exclusion clause by Sub-rule (i) of Rule 57A.3. The Assistant Collector has held that parts of Saggars are tools and appliances and therefore, Saggars will not be an input by virtue of the Explanatio...
Tag this Judgment!Bavan Jiva Bharadia Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(112)ELT199Tri(Mum.)bai
1. These two appeals are against the order of the Additional Collector imposing penalty of Rs. 2,000/- imposed on Velji P Sons (Appeal C/119/90) and Rs. 1,000/- on Bhavan Jiva Bhardia (Appeal C/118/90).This appellant was a godown keeper of the first appellant.2. Penalties have been imposed because the Additional Collector found that the appellant Velji P Sons, who was and is a Custom House Agent (CHA) had permitted to be stored in his godown a consignment of dry dates and almonds which had been removed from the vessel which brought them from abroad without payment of duty, after being stored in the godown of the Kothari, the importer.3. It is the contention of the representative of the CHA that it acted in good faith. He did not clear the goods. Kothary as a regular importer imported the goods. Therefore, it was under the bona fide impression that the goods had been cleared on payment of duty. It is contended that condition to what the Additional Collector has said the goods were ente...
Tag this Judgment!Commissioner of C. Ex. Vs. Ram Kishan Metal Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(107)ELT90Tri(Mum.)bai
1. Notice was issued to the assessee proposing denial of Modvat credit on the ground that inputs viz., "pieces roughly shaped of iron and steel" could not be used in the manufacture of the final products such as bars iron and non-alloy steel.2. The Assistant Collector adjudicating upon the notice held that the products of the assessee were products rolled and that the pieces of roughly shaped of iron and steel can only be used for forging and could not be rolled. He, therefore, denied the credit.2. Collector (Appeals) on appeal from this order set aside the Assistant Collector's order and allowed the appeal. Hence this appeal.3. I have heard the departmental representative and perused the papers.Respondent is absent.4. Deemed credit has been denied on the finding of the Assistant Collector that the goods in question cannot be rolled can only be forged. The Asstt. Collector in his order does not indicate why the goods in question could not be rolled. The appeal also does not indicate a...
Tag this Judgment!Gujarat State Fertilizers Co. Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(113)ELT576Tri(Mum.)bai
1. Learned Counsel Shri Willingdon appeared with learned Mayur Shroff for the Appellant. It was submitted that the question in this appeal relates to whether demineralized water which is used by the Appellants in their boilers in the course of manufacture of fertilizers and other products, is an excisable commodity falling under Chapter 28 of the Central Excise Tariff Act. The Commissioner of Central Excise and Customs, Baroda, in the impugned order has held that it is so classifiable as an excisable goods and has demanded the duty of Rs. 1,55,597.62 as duty for the period November, 1988 to October, 1989. The learned Counsel also pointed out that the matter in the case of the same Appellant, now stands decided by a majority decision of the Tribunal reported in 1998 (98) E.L.T. 840 (Tribunal) which relates to two periods earlier to that of the present appeal. The Tribunal held that the Appellants herein are using the water in the boiler and to make it suitable for use in the boiler, it...
Tag this Judgment!Godrej and Boyce Mfg. Co. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(114)ELT118Tri(Mum.)bai
1. The appeal is directed against the order dated 31-5-1997 passed by the Commissioner of Central Excise, Mumbai-II. The appellants are engaged in the manufacture of excisable goods falling under Chapter Nos. 87 & 94 of the Central Excise Tariff Act and proceedings were initiated against them by issue of show cause notices that they have cleared excisable goods viz. steel furniture, forklift trucks and spares falling under sub-headings 9401.00, 8427.00 and 8431.00 without payment of duty to 100% Export Oriented Units in violation of tine condition for exemption under Notification No. 57/94, dated 1-3-1994 and Notification No. 1/95, dated 4-1-1995. The charge was that the exemption is available only if the goods are used or consumed in the production of goods for export, whereas the disputed goods, according to the department, cannot be so used. After considering their reply and hearing them in the matter, the Commissioner held that in view of the CT-3 certificate produced as presc...
Tag this Judgment!Evelyn D'Souza Vs. Commissioner Of Customs Airport
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)(108)ELT259Tri(Mum.)bai
1. Appeal is against the order confiscating gold weighing 2050 gms., which was being carried, partly in a form of crude chain worn around the neck the appellant's grand daughter, who was less than 15 years old (sic). This appeal is by her grand mother as guardian.2. Appellant was absent and unrepresented. We have heard the Departmental Representative.3. There is no specific prayer in the appeal for directing return of the gold seized. There is also no ground in the appeal dealing with whether the passenger was carrying the gold in any form. Accordingly, we conclude that there is no prayer for the return of the gold and this appeal is limited to penalty.4. Imposition of penalty is questioned on the ground that appellant was not given a fair opportunity of being heard. She arrived in Bombay on 28th March, 1991 and was in Department's custody till April, 1991 when she was heard after waiver of written notice. It is contended whether in these circumstances the notice sends to the appellan...
Tag this Judgment!Lloyd Triestino Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-31-1998
Reported in: (1999)70ITD33(Mum.)
1. As common points are involved these three appeals are heard together and are disposed of by this consolidated order.2. Common grounds are taken for all the three years. The grounds taken originally in the appeal memo are cumbersome. However, the gist of these grounds, as argued before us, is that the CIT(A) erred in not granting interest under section 244(1A) on the refunds given consequent to assessments completed under section 143(3) r.w.s. 172(7) of the Income-tax Act for all the three years. Vide his letter dated 2-1-1998, the appellant also raised two common additional grounds for the three years which read as follows :- 1". On the facts and in the circumstances of the case, the lower authorities erred in not allowing interest under section 214 of the Income-tax Act in respect of the excess taxes paid for the assessment year under consideration. 2. On the, facts and in the circumstances of the case, the Deputy Commissioner of Income-tax erred in not granting interest on the am...
Tag this Judgment!Bharat Petroleum Corporation Limited and Another Vs. M/S Jethanand Tha ...
Court: Mumbai
Decided on: Jul-31-1998
Reported in: 1999(1)ALLMR319; 2000(1)BomCR289
ORDERA.B. PALKAR, J.1. This revision petition under section 115 of the Code of Civil Procedure is filed by the original defendants in Regular Civil Suit No. 644 of 1994 on the file of Civil Judge Senior Division, Kopargaon. 2. The respondent/plaintiff filed suit for a permanent injunction restraining the present petitioners from removing the plaintiff/respondent from distributorship on the ground that termination of contract of distributorship of L.P.G. gas executed in favour of the plaintiff by the defendants was illegal and also for a mandatory injunction directing the defendants to return the Cylinders, Regulators, etc. taken in possession by them in pursuance of the termination of distributorship. The consequential prayer is also made that the distributorship given to defendants No. 4 and 5 being illegal, they should not be allowed to work as distributors. The learned Civil Judge allowed the application of respondents and even passed a mandatory order directing them to return the C...
Tag this Judgment!Hiten Prasad Dalal and Others Vs. Abhay Dharmasi Narottam and Another
Court: Mumbai
Decided on: Jul-31-1998
Reported in: 1998(5)BomCR822; 1998BomCR(Cri)43
ORDERM.S. Rane, J.1. Somewhat queer point is raised by the above named accused-applicants, which Court is required to consider, at such a stage of the trial of the above case, when prosecution has concluded its evidence, in examining as many as its 81 witnesses and has closed its case, recording of statements/explanations of all the 12 accused in this case, including the above applicants-accused under section 313 of the Cri.P.C. has also been completed. As would be pointed out later on, the point in question is no more res integra in view of the decision of the Apex Court in the case of Tribhuvan nath v. The State of Maharashtra, reported in A.I.R. 1973 S.C.p. 450 directly on the issue. However since 6 out of 12 accused in this case, being applicants named in the title of this judgment have with some amount of seriousness and emphasis urged the said point, that this Court is thrashing out the same, on consideration of the relevant statutory provisions and facts and circumstances as obt...
Tag this Judgment!Mrs. Krantibala Subhashchandra Shah Vs. Mr. Satishchandra Shantilal Sh ...
Court: Mumbai
Decided on: Jul-31-1998
Reported in: 1998(4)ALLMR301; 1998(4)BomCR658; (1998)3BOMLR31; 1998(3)MhLj595
ORDERR.M.S. Khandeparkar, J.1. By the present petition, the petitioner is challenging the order dated 25th October, 1991 passed by the competent authority at Pune whereby the application filed by the petitioner under section 13-A-2 of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 (hereinafter called as 'the said Act'), was dismissed.2. The facts in brief relevant for the decision are that the petitioner herein is the owner of a flat being Flat No. 3 in Umesh Building of Krutarth Co-operative Housing Society situated in the plot bearing Survey No. 692/693 within the limits of Pune Municipal Corporation and the district of Pune. The respondent is the younger, brother of the husband of the petitioner and was allowed to use the suit flat for his occupation by virtue of an agreement dated 5th October, 1990 on condition that he should cease to occupy the same on or before 31st April, 1991. Since the respondents failed to vacate the suit flat even after the expiry of the...
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