Mumbai Court July 1998 Judgments
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Babdya Balji Pawara Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jul-22-1998
Reported in: 2000(5)BomCR140
ORDERB.B. Vagyani, J.1. These appeals are directed against the order of conviction and sentence dated 18-6-1994 passed by the learned III Additional Sessions Judge, Dhule, in Sessions Case No. 80 of 1993. The original accused Nos. 1 to 5 are prosecuted for having committed offence punishable under section 395, 397 and 427 of the Indian Penal Code. After full fledged trial, the learned III Additional Sessions Judge, Dhule, found all the five accused guilty and consequently recorded the order of conviction and sentenced the original accused Nos. 1 to 5 to suffer rigorous imprisonment for seven years and to pay a fine of Rs. 500/- each, in default to suffer rigorous imprisonment for two months for offence punishable under section 395 of the Indian Penal Code and rigorous imprisonment for six months for offence punishable under section 427 of the Indian Penal Code. The substantive sentences are directed to run concurrently. The facts giving rise to the prosecution case are as under.2. The ...
Mangilal Bherulal Wadalmiya Vs. Collr. of C. (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-21-1998
Reported in: (1999)(108)ELT260Tri(Mum.)bai
1. This is the appeal of the party Shri Mangilal Berulal Wadalmiya alias Jain, against the impugned order dated 20-1-1994 Order in Appeal No. 10/94 BP in F. No. S/49-126/93 and the Order in Original dated 31-3-1993 of the Addl. Collr. of Customs, praying for setting aside the same and the penalty imposed thereunder and for other relief deemed fit.2. The facts of the case are that on a specific information the officers of Directorate of Revenue Intelligence, Bombay zonal unit, intercepted the Appellant on 5-8-1991 while he was going on a scooter MMZ-2269 on Fort-Metro road near V.T. Station Traffic signal and inquired him, who replied that he was carrying the foreign currency valued at US $ 33,000/-, the sale proceeds of the contraband gold. On the personal search of the Appellant it resulted in the recovery of a packet of foreign currency in the form of US $ from his right hand pant pocket. On detail examination, it was found to contain 275 notes of 100 denomination and 110 notes of 5...
Bombay Chemicals Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-21-1998
Reported in: (1998)(79)LC617Tri(Mum.)bai
1. This appeal is directed against or-der-in-appeal No. GSM-131/90B-III dated 16.1.1990 passed by the Collector of Central Excise (Appeals), Bombay allowing the appeal filed by the Department and setting aside the order dated 27.5.1988 passed by the Assistant Collector, Thane, Division-II whereby the latter had upheld the contention of M/s. Bombay Chemicals Ltd., (the present appellant) that the stockists and wholesalers are separate class of buyers and that the former were entitled to trade discount of 15%. By allowing the Department's appeal and setting aside the aforesaid order of the Assistant Collector, the Collector (Appeals) upheld that the assessee (appellant herein) was entitled to deduction of only 10% as trade discount in respect of their sales to the stockists, that quantum of discount being what was allowed by them to the wholesalers when they made the supplies directly to them.2. Arguing the case of the appellant, Shri Sandeep Narain, learned advocate submitted that appe...
Engineering Art Industry Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-21-1998
Reported in: (1999)(65)ECC527
1. This is the party's appeal against the impugned order, dated 19-2-1998 in order-in-appeal passed by the Commissioner of Central Excise (Appeals) Mumbai, praying for setting aside the same and to allow the appeal with consequential relief.1. The facts of the case are that the appellant manufactures Bushing metal parts, components for transformers falling under Chapter Sub-neading 8504 and avail Modvat credit for the duty paid on the inputs. They had manufactured metal parts and cleared to Karnataka Vidyut Karkane, which rejected the same and returned back, due to some technical defects with the invoice raised by them, for clearing the rejected goods on payment of Central Excise duty. The Appellant availed the Modvat credit on the said document. Show cause notice was issued by the range Supdt. objecting that since the Modvat credit was taken on the final product it is not permissible under Rule 57A. After the receipt of the reply, and hearing the Appellant, the Assistant Commissioner...
Swati Growth Funds Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-21-1998
Reported in: (1999)(105)ELT745Tri(Mum.)bai
This is the party's appeal against the Impugned Order No. 334/94 BCH in File No. S/49-67/94 LIC, dated 9-5-1994 of Collector of Customs (Appeals), Bombay praying for setting aside the same, and for clearance under OGL without insisting for End use evidence, without any fine and penalty, treating it as consumer goods.1. The facts of the case are, that the appellants have imported 'Star Aniseed' under the Bill of Entry No. 177, dated 1-10-1992, having assessable value of Rs. 1,51,409/-. It can be used for making of ayurvedic/unani drugs, in which case the import of these have to be treated as crude drugs. They are also used as spices and have various uses. While importing appellant gave an end-use bond backed by 25% Bank Guarantee stating that Star Aniseed would be used for manufacturing of Ayurvedic/Unani drugs. Even after 11 months he failed to produce any evidence in that regard. On 13-8-1983 a Notice was issued, and asked to appear for personal hearing on 24-3-1993, and at the reque...
Pralhad Vithalrao Pawar Vs. Managing Director and Another
Court: Mumbai
Decided on: Jul-21-1998
Reported in: 1998(4)ALLMR636; 1999(1)BomCR840; 1998(3)MhLj214
ORDERB.H. Marlapalle, J.1. Heard learned Counsel appearing for the respective parties.'Rule'. Taken for final hearing forthwith.Both the petitions involve common question of law and hence, are Being disposed of by a common judgment. The points for decision, which are raised by the parties, are as under :(a) whether a writ petition, filed under Article 226 of the Constitution of India, is tenable against a Co-operative Society registered under the Maharashtra Co-operative Societies Act, 1960.(b) whether the termination of service of an employee who is not covered under the provisions of the Industrial Disputes Act, 1947 or the Bombay Industrial Relations Act, 1946, amounts to a dispute touching the management or business of a Society, within the meaning of section 91(1) of the Maharashtra Cooperative Societies Act and(c) whether the petitioners are entitled to claim the relief of reinstatement in service with back wages and continuity, in an appropriate legal proceeding.2. In Writ Petit...
Pest Control (India) Limited and ors. Vs. C.D. Konale and ors.
Court: Mumbai
Decided on: Jul-21-1998
Reported in: (2000)IIILLJ588Bom
A.P. Shah, J.1. The 1st petitioner is a company registered under the Companies Act, 1913 and is engaged in providing pest control services in Mumbai and other cities in India. The 2nd respondent is a union registered under the Trade Unions Act, 1926. Under a settlement dated July 21, 1982 the 2nd respondent was recognised as the sole collective bargaining agent on behalf of the 1st petitioner's employees. Sometime in December, 1985 Shri D.S. Mankar, General Secretary of the 2nd respondent union made an application to the company seeking time off for attending his union's Court cases. The company granted the request of Shri Mankar subject to certain conditions as mentioned in the letter dated December 18, 1985. It appears that this concession was continued by the company from time to time. However, according to the company, Shri Mankar started misusing the time off concession and, therefore, the company was constrained to discontinue the same with effect from March 31, 1988. The 2nd res...
Commissioner of Central Excise Vs. Harness Wire System P. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-20-1998
Reported in: (1999)(63)ECC598
1. This is an appeal filed by the department against the decision No.GS/976/B.11/93 dated 22.9.1993 whereunder the Collector (Appeals) had held that the respondent had intimated the department of the manufacture and the utilisation of the inputs and also held that the fact that the particular form prescribed for the purpose was not used would not be a bar of availing of the credit.2. The respondents were manufacturers of wiring harness and battery cable assembly for which they had declared PVC sleaves and PVC tapes as inputs under Rule 57G. Subsequently they started manufacturing these two items. The declarations to be filed under Rule 57G were not filed by the assessee declaring PVC tapes and PVC sleaves as final product for which a demand was issued for recovery of modvat credit availed on inputs used for manufacturing the said product. The A.C. confirmed the demand. The respondent filed appeal to the Collector (Appeals) who held that as the assessee had obtained permission under Ru...
Needle Roller Bearing Co. Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-20-1998
Reported in: (1999)(80)LC618Tri(Mum.)bai
1. This appeal is directed against order-in-original No. 63/91 dated 25.6.1991 passed by the Collector of Central Excise, Bombay, confirming total demand of Rs. 2,28,221.63 on the amount of Rs. 14,49,025.00 said to have been collected as forwarding and packing charges from customers during the period from 1.7.1979 to 15.8.1984 and imposing penalty of Rs. 2.5 lakhs.2. Appellant, engaged in the manufacture of roller bearings, was filing price lists from time to time and clearing goods on payment of appropriate duty on the approved prices. For the period from July, 1978 to 15.8.1984, it was found that over and above the approved prices, appellant was collecting separately certain amounts towards packing and forwarding charges, also liable to be included in the assessable value, but without including the same in the value and without paying duty on such amount. Show cause notice dated 13.6.1985 was issued referring to the above facts, alleging suppression of material facts with intent to ...
Kanoria Chemicals Vs. Collector of Customs and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-20-1998
Reported in: (1999)(112)ELT294Tri(Mum.)bai
1. In this case the appellants availed of Modvat credit. The Jurisdictional Assistant Commissioner of Central Excise after initiating proceedings against the appellants for recovery of wrongly availed Modvat credit passed in order ultimately dropping the demand.Against this order of the Assistant Commissioner review application was filed as an appeal before the Commissioner (Appeals) who has passed the impugned order whereby he has set aside the Assistant Commissioner's order dropping the demand and the present appeal has been filed by the assessee appellant. The appellants are not present who have given written submissions wherein they have submitted that the demand is barred by limitation under Rule 57-I and that though they have raised this issue before the Commissioner (Appeals) he has not given any finding thereon on the ground that it was not before the Assistant Commissioner.2. After hearing Shri A.R.S. Kumar, the Ld. JDR, it is seen that the impugned order has recorded the app...
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