Mumbai Court January 1999 Judgments
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Wipro Ltd. Vs. Commissioner of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-12-1999
Reported in: (1999)LC712Tri(Mum.)bai
1. These 2 Appeals No. E/665/94 & E/666/94 have been filed by the appellant against the decisions dated 20-9-1994 passed by the Collector Central Excise and Customs, Pune made in Order-in-Original No. A310/94 which was filed against the decision made in Order-in-Original No.VGN(30) 270 (Tl)/SEN/WL/93 dated 31-3-1996, whereunder the Collector (Appeals) rejected the contentions raised by the appellant though they are entitled to claim the benefit of Notification 46/89'.2. The appellants are manufacturers inter alia of soap at the factory at Amalner, Jalgaon District. As manufacturers of soap, they are entitled to the benefit of money credit in respect of VNE minor oils used by them in the manufacture of soaps under the money credit scheme prescribed under chapter V.AAA of the Central Excise Rules. Rule 57K enables the Central Government to specify, the final products and the raw materials used in the manufacture of such final products, to which the provisions of this said chapter sh...
Ramrao Ganpat Patil and Others Vs. Sau Nandini Bhalchandra Kulkarni an ...
Court: Mumbai
Decided on: Jan-12-1999
Reported in: 1999(3)ALLMR236; 1999(2)BomCR230; 1999(1)MhLj923
ORDERJ.A. Patil, J. 1. In Tenancy Case No. 20 of 1988, the A.L.T., Amalner, District Jalgaon allowed the application made by the respondents under section 32-P of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as the Act) and directed eviction of the petitioners from the land in dispute. This order was confirmed by the Sub-Divisional Officer, Amalner in Tenancy Case No. 2 of 97 and the appeal filed by the petitioners was dismissed. The petitioners then preferred a revision application being TEN/125/97 before the Maharashtra Revenue Tribunal but, the same came to be dismissed on 11-11-1997. Feeling aggrieved thereby, the petitioners have now filed this writ petition under Article 227 of the Constitution of India and sought quashing and setting aside of all the three above mentioned orders. The relevant facts necessary for appreciating the dispute are in brief, as under:2. The dispute between the parties relates to an agricultural land bearing Gat No. 205 (p...
German Remedies Limited Vs. Michael Gabriel Lopes and Another
Court: Mumbai
Decided on: Jan-12-1999
Reported in: 1999(2)ALLMR13; 1999(2)BomCR274; [1999(81)FLR1003]; 1999(2)MhLj8
ORDERN.J. Pandya, J.1. The petition has been filed by German Remedies Limited, the employer, hereinafter referred to as the employer against one of its employee one Mr. Michael Gabriel Lopes, who will hereinafter referred to as the employee.2. The petition is directed against the Award given in Reference (IDA) No. 500 of 1987 by the 5th Labour Court at Bombay on 23-2-1995. On and from 7-11-1986, the employee came to be terminated from the services of the employer and answering the reference in the affirmative, the learned Presiding Officer was pleased to direct reinstatement of the employee with full back wages and continuity of service with effect from 7-11-1986. As on the date when the present petition is being disposed of, as per the factual position, the said employee stands retired with effect from 4-1-1997.3. The action leading to the termination was hardly in dispute save and except the legality and correctness thereof. However, the main contention before the Labour Court was wh...
Jotumal Thakurdas Thawani Vs. O.P. Ralhan and Others
Court: Mumbai
Decided on: Jan-12-1999
Reported in: 1999(2)BomCR691
ORDERDr. Mrs. Pratibha Upasani, J.1. This Criminal Revision Application No. 309 of 1990, which was later on converted into Writ Petition No. 372 of 1991, is filed by the petitioner (original complainant) against respondent Nos. 1 and 2 (original accused), being aggrieved by the order dated 27th July, 1990 passed by the learned Additional Sessions Judge, Greater Bombay. By his impugned order, the learned Additional Sessions Judge dismissed the revision preferred by the complainant Jotumal Thakurdas Thawani, whereby he was aggrieved by the order passed by the Additional Chief Metropolitan Magistrate, discharging the accused for the offence of cheating punishable under section 420 of the Indian Penal Code. 2. Few facts may be narrated, which are as follows: It was the case of the complainant before the Magistrate that his family consisting of 22 members was doing business of bankers and financers, and the financing was mainly restricted to production of films. Accused No. 1 O.P. Ralhan wa...
Smt. Sushma Rani Jhanjee Through Her Husband and Power of Attorney Vs. ...
Court: Mumbai
Decided on: Jan-12-1999
Reported in: AIR1999Bom296; 1999(4)BomCR518
ORDERR.M.S. Khandeparkar, J.1. The petitioner challenges the Notice of Demand dated 18th March, 1993 issued by the respondent No. 1 against the respondent No. 2 in respect of the house tax for the period from 1st February 1985 till 31st March, 1993 pertaining to the premises by name Tourist Hostel at Margao, bearing House No. 2140 situated in Ward No. 14 of Margao Municipal Council. The challenge is three fold: firstly, that the respondent No. 1 has not followed the procedure prescribed under the Goa, Daman and Diu Municipalities Act, 1968 (hereinafter called as 'the Municipality Act') before demanding the tax; secondly, that the primary liability of the house tax is that of the lessor and that there cannot be any demand for arrears of tax for a period exceeding one year from the occupier in terms of section 122(3) of the Municipality Act; and thirdly, the rateable value cannot be more than the fair rent payable in terms of the provisions of the Rent Act in force in the State.2. Few fa...
Saswad Mali Sugar Factory Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-12-1999
Reported in: (1999)153CTR(Bom)338; [1999]236ITR706(Bom)
S.H. Kapadia, J.1. At the instance of the Revenue, the Tribunal referred the following questions for the opinion of this court for the assessment year 1973-74 under Section 256(1) of the Income-tax Act, 1961.'1, Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the lease rent received by the asses-see-company was not assessable as business income and that it had been rightly assessed by the Income-tax Officer as 'income from other sources' ? 2. Whether, on the facts and circumstances of the case, the interest of Rs. 3,91,104 paid by the assessee to United Western Bank Ltd., is a permissible deduction under Section 36(1)(iii) of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of the case, the amount of Rs. 52,002 paid by the assessee to Buckau Wolf is a permissible deduction under Section 37(1) of the Income-tax Act, 1961 ? 4. Whether, on the facts and in the circumstances of the case, the assessee-company...
Gautam Kanoria Vs. Assistant Registrar of Companies
Court: Mumbai
Decided on: Jan-12-1999
Reported in: [2002]108CompCas260(Bom)
F.I. Rebello, J. 1. The petitioners who are directors of the New City of Bombay ., have preferred this petition under Section 633(2) of the Companies Act, 1956 ('the Act'). The respondents issued a show-causenotice dated 10-8-1992, to the petitioners calling on the petitioners to show cause as to why they should not be prosecuted for not holding the annual general meeting in respect of the financial year ending 30-6-1983, and thereafter up to the financial year ending 1991 as also of filing annual returns for the year ending 31-12-1986, and thereafter up to the year 1991. On behalf of the company show cause was shown by letter dated 1-10-1992. In the reply it is pointed out that the management of the company was taken over pursuant to the Textile Undertakings (Taking Over of Management) Ordinance, 1983, which was published in the Central Gazette on 18-10-1983. The said Ordinance has thereafter been replaced by an Act. It is further pointed out that in view of the above the directors ar...
Rajhans Metals Pvt. Ltd. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-11-1999
Reported in: (2000)(88)LC718Tri(Mum.)bai
1. These two appeals are against the decision of the Collector of Customs (Appeals), Mumbai, whereunder he confirmed the order of the adjudicating authority. He imposed a fine of Rs. 2,000/- and reduced the penalty from Rs. 1,000/- to Rs. 500/-.2. The facts of the case are that the appellants imported 18.191 M.T.of brass scrap honey. In the said consignment they had placed order for brass scrap honey as per NARIs specifications. However 18 kgs. of empty cartridges were noticed mixed up in the consignment. The Assistant Collector confiscated the goods and imposed a penalty of Rs. 1,000/-.However, the Collector (Appeals) by the impugned order imposed fine of Rs. 2,000/- and penalty was reduced from Rs. 1,000/- to Rs. 500/-.Hence the present appeal.3. In the appeal it is contended that the empty cartridges were scrap only as it is mixed consignment of brass scrap honey. They contended that it is unserviceable and useless item. They also state that these are the unavoidable and inevitable...
Nrc Limited Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-11-1999
Reported in: (1999)(84)LC516Tri(Mum.)bai
1. This is the party's appeal against the impugned order in appeal No.PCJ/640/Bom-III/94 dated 25.10.1994 praying for setting aside the same along with order-in-original dated 19.3.1993 with consequential relief and any other suitable relief.1.1. The facts of the case are that the appellant manufactures caustic soda, which is cleared for home consumption outside the factory on payment of duty and also consumes it captively as an intermediate product. Modvat facility is being availed by taking credit of duty paid on soda ash, hydrated lime, titanium anodes and metal anodes, when used as inputs in manufacturing caustic soda. The only condition is that final production should be dutiable. If it is exempted from the whole of duty or charged to nil rate of duty, credit is not admissible. When caustic soda is captively consumed, appellant avails benefit of exemption of duty under the notification No. 217/86-CE dated 2.4.1986 when used as intermediate product in the manufacture of final prod...
Abbott Laboratories (India) Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-11-1999
Reported in: (1999)(84)LC717Tri(Mum.)bai
1. This is the party's appeal against the above captioned impugned order dated 27.9.1993 F. No. V-2(Ch. 30)/48/93/7605 of the Respondent, praying for setting aside the orders of the lower authorities and for direction to Assistant Commissioner to grant refund of Rs. 36,270 (basic) + Rs. 1813.50 (special) duty amount.1.1. The facts of the case are, that the appellant is a public limited company, manufacturing P.P. medicine assessable under Chapter 30. It cleared the consignment of 25000 units of Erythromycine Ethyl Succinate 100 ml. for export purpose under G.P. No. 145, on payment of duty as mentioned above. The export order was cancelled subsequently. After obtaining permission of Assistant Collector under Section 173M of Central Excise Rules, it was brought back to factory and also gave intimation under D3-No. 01/9-8-91 for 3800 units and D3 No.-2/10.8.1991 for 19600 units. Subsequently consignment was repacked in pack size of 45 mis. (51600 units) and cleared on payment of duty und...
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