Mumbai Court November 1999 Judgments
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Essel Packaging Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-30-1999
Reported in: (2000)(68)ECC405
1. Appellant manufacture in its factory at Vasind in Thane District thin laminated sheets of plastic (apparently called webs). These are cleared to its factories at Wada and Murbad where they are converted into tubes which are used for packing such articles as toothpaste and cosmetics. Since all three factories were owned by the same person the assessable value of the goods cleared from Vasind to the other two factories was determined on the basis of cost of production by applying Rule 6(b)(ii) of the Valuation Rules. During the period between May, 1996 and June, 1997 appellant sold 16 consignments of the web to M/s.Courtaulds Packaging (I) Pvt. Ltd., Goa (CPPL for short). The goods were sold at Rs. 17.16 per sq. metre and the assessable value derived from this sale price is Rs. 233.81 per kg. This figure is considerably higher than the assessable value determined for its clearance to other factories of Rs. 123/- per kg. The department issued notice dated 27-2-1998 proposing to apply ...
Collector of C. Ex. Vs. Wadhwana Mechanical Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-30-1999
Reported in: (2000)(118)ELT730Tri(Mum.)bai
1. This is an appeal filed by the department against the decision of Collector of Central Excise (Appeals), Ahmedabad made in Order-in-Appeal No. 115/95 (4 DAHD)CE/COLLR (A), dated 22-05-1995 wherein he had allowed the Modvat credit. In the appeal before me the question is whether Modvat is eligible to be given to the manufacturer who received the input and received the subsidiary gate pass after the receipt of the goods. The inputs were received on 27-1-1994 and the credit was made on 3-2-1994 after the receipt of the duty paying document . Normally the duty paying document should accompany the inputs but, however, the Modvat credit need not to be denied as long as the input and the final product are declared and the input has been used in the manufacture of the final product. It is not the case of the Department in this case that the input and the usage thereof by the manufacturer of the final product were not declared. The usage of the input has been admitted. If at all there is vi...
The Divisional Forest Officer Vs. Shri K.N. Shaikh and Others
Court: Mumbai
Decided on: Nov-30-1999
Reported in: 2000(2)BomCR174; (2000)2BOMLR126
ORDERR.J. Kochar, J.1. The Divisional Forest Officer, the petitioner, has prayed for an appropriate order and direction to quash the proceedings filed by the 1st respondent before the 2nd respondent, (Maharashtra Revenue Tribunal) Appeal No. 3/96 as not maintainable. Though Shri P.K. Pandit, the learned Counsel for the petitioner in effect has argued for issuance of a writ of prohibition the prayer made in the petition is for quashing of the proceedings. I have specifically mentioned so, as the Counsel has confined his submission to issuance of a writ of prohibition. 2. The dispute pertains to a piece of land bearing Survey No. 345(A) situated at Borivli, Mumbai. It appears from the record that in the year 1962 the said land along with other lands were sold to one M/ s. Veekaylal Investment Co. Pvt. Ltd. by the Court Receiver. It also appears from the record that the said sale was confirmed by the High Court. Since we are not concerned with the other minor details I am skipping such de...
Mukand Ltd. Vs. Mukand Staff and Officers Association and ors.
Court: Mumbai
Decided on: Nov-30-1999
Reported in: (2000)ILLJ1583Bom
A.P. Shah, J.1. This petition under Article 226 of the Constitution of India arises out of the award of the Industrial Tribunal, Mumbai in a dispute between Mukand Limited and its employees, delivered on March 26, 1998 in Reference (IT) No. 3 of 1993 under the provisions of the Industrial Disputes Act, 1947, hereinafter referred to as the Act. The petitioner Mukand Limited is a public limited company incorporated under the provisions of the Companies Act, 1956. The Respondent No. 1 is Mukand Staff and Officers Association (shortly the association) registered under the Trade Unions Act, 1926 representing the monthly rated employees in Kurla and Kalwe units of Mukand Limited.2. By an order dated February 17, 1993 the Government of Maharashtra in exercise of its powers conferred by Section 10(1)(d) of the Act, referred an industrial dispute, which in its opinion, existed between the Mukand Limited and its monthly rated workmen abovementioned. The order of reference specified the heads of ...
Dr. Gopal Dimaji Borade Vs. Dimaji Piraji Borade and ors.
Court: Mumbai
Decided on: Nov-30-1999
Reported in: I(2001)DMC346
ORDERR.J. Kochar, J.1. Relations and families are found to have been wrecked on the rocks of either excessive property or abysmal poverty. In the present case property has become the root cause for the dissensions to such an extent that the plaintiff-son and his two brothers (defendant Nos. 2 and 3) have questioned the motherhood of their mother (defendant No. 4) by calling her merely the second wife of their father in their greed to get some more share in the property and to add to their already existing riches and affluence as all appear to be very well placed and posted in the station of their life. They have named their brothers defendant Nos. 5,6 and 7, as the illegitimate children of their father from his second wife-defendant No. 4. The greed for more property has condemned the very hands which nursed, cared and brought up the plaintiff-son and his other brothers as highly educated men of status in the society. Love for mother is lost in the right to get property. They have call...
Claridge and Co. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-29-1999
Reported in: (2000)LC94Tri(Mum.)bai
2. The appellants manufacture egg containers and other containers. On 1-5-1987 the Assistant Collector classified these products under sub-heading 4818.90 as against the claim of the assessee under 4819.19.This order was challenged by the assessee. On 22-3-1988 the Collector (Appeals) ordered classification under Heading 4818.19. This was challenged by the department. The Tribunal in its order dated 17-10-1989 reversed the Commissioner's order. The appeal filed against this order was dismissed by the Supreme Court on 19-2-1991. Thus, classification under Heading 4818.90 sustained.3. On 1-3-1988 classification list 105/88 effective from that date was filed once again claiming classification under Heading 4819.19. This was returned by the Superintendent on 16-3-1988. The list was re-filed on 5-4-1988 and was provisionally approved by the Assistant Collector on 10-6-1988. Quite sometime thereafter i.e., on 29-3-1989 the jurisdictional Superintendent directed the assessee to file the requ...
Comteck Laboratories Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-29-1999
Reported in: (2000)(118)ELT664Tri(Mum.)bai
1. When this appeal was called out, none was present for the appellants. On the earlier occasion also none appeared. This case was therefore taken up for disposal on merits, after hearing Shri Patwari, the ld. JDR for the revenue.2. In approving the classification claimed by the assessees of IV infusion sets and PVC plastic pouches, the Assistant Collector denied the benefit of Notification No. 339/86, dated 11-6-1986. In doing so, he referred to and relied upon an order passed by the then Commissioner (Appeals). Against this order the assessees filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) rejected the appeal holding thus: "The impugned order and the submissions have been considered by me. The Assistant Commissioner while finalising the classification list relied on the directions and decisions given by my predecessor Shri Gowri Shankar in this Order-in-Appeal No. 329 to 332 dated 3rd May, 1994. Since the decision of the Assistant Commissioner's order ...
Shanpur Industries Vs. Commr. of Cus. and Ex. (A)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-29-1999
Reported in: (2000)(119)ELT416Tri(Mum.)bai
1. When this appeal was called out, the appellants were not present.Although due notice was given on the earlier occasions also, the appellants were not present. The appeal was taken up for disposal on merits, after hearing Shri K.L. Ramteke, the Ld. JDR.2. The appellants sought classification of the following products under sub-heading 3003.30.The Assistant Collector classified the products under sub-heading 2915.90 as organic chemicals. The Collector (Appeals) upheld the classification. Hence the present appeal.3. Before the original and the appellate authorities the assessees cited Chapter Note 2 to Chapter 30 in their defence. The subject portion of the note read as under :- (i) 'Medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within Heading No. 30.02 or 30.04 which are either :- (a) products comprising two or more constitutents which have been mixed or compounded together for therapeutic or prophy...
Piaggio Greaves Vehicles Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-29-1999
Reported in: (2000)(119)ELT645Tri(Mum.)bai
1. This is an application filed by the applicants for early hearing of the appeal on the ground that availability of the Modvat credit which is of recurring nature and the amount involved is nearly 1.64 crores.It is true that we have lot of appeals pending. The amount is very substantial and it is also of a recurring nature. Taking the totality of the circumstances, we feel that the appeal should be heard out of turn. The matter is posted for hearing in early part of March, 2000.Registry to issue notice for early hearing....
Ramesh T. Salve Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-29-1999
Reported in: (2000)75ITD75(Mum.)
1. This appeal has been filed by the assessee Shri Ramesh T. Salve against the order of the CIT(A) confirming the addition of a sum of Rs. 4,70,000 as the undisclosed income for the assessment year 1986-87.2. There was a search conducted in the premises of the assessee under section 132(5) of the Income-tax Act, 1961, on 7-9-1990. In the course of the search, the assessee's statement was recorded in regard to the purchase of a flat in the name of his wife from M/s. Sattalite Builders. When the assessee was informed that M/s. Sattalite Builders had admitted that for all the flats sold by them, 40% of the consideration had been received as on money and only balance 60% had been shown as the agreed price, the assessee accepted that position and agreed to pay tax accordingly. There was also a declaration under section 132(4) filed by the assessee on the date of the search admitting a total sum of Rs. 24,69,816. In arriving at that amount, the assessee has included Rs. 4,70,000 as "Cash pa...
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