Mumbai Court April 1999 Judgments
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Pearl Soap Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)(113)ELT498Tri(Mum.)bai
1. Application is for waiver of deposit of Rs. 1.37 crores (approx.) and penalty under Section 11 AC for equivalent amount.2. Advocate for the applicant says that the applicant manufactures soap, as a job worker, for M/s. Wipro Ltd. and M/s. Swastik Surfactants Ltd. These two supply raw material and take back the final product.Since the soaps were manufactured by the applicant as a job worker, it determined the assessable value of the soap by reference to Rule 6(b) of the Valuation Rules on the basis of cost of manufacture and profit.In determining the cost of manufacture, applicant did not include duty paid on the inputs used in the manufacture, since Modvat credit was taken of such duty. He contends that on merits, this issue is decided in applicant's favour by the Tribunal in Dai Ichi Karkaria Ltd. v.Collector -1996 (81) E.L.T. 676. The demand, he says, is barred by limitation. Notice was dated 4-9-1997 issued for duty payable on clearances between August, 1992 and March, 1995. The...
Kothari Enterprises Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)(85)LC83Tri(Mum.)bai
1. The questions for consideration in this appeal is whether the cost of moulds manufactured on the order of the appellant, used by it for manufacture of parts of motor vehicle is to be included in the assessable value of such parts and if so, the mode of inclusion.2. Advocate for the appellant says that he does not wish to press the ground that the cost of mould is not includible in the value of the part. He says that the rate is includible in the assessable value of the parts which are manufactured. Each mould is used to make a large number of parts before it becomes unserviceable by reason of wear and tear for the purpose. The question that then arises is how cost of the mould is to be included in the assessable value of these parts. On this the advocate for the appellant submits that the guidelines prescribed by the Board in its circular 170/4/96-CX dated 23.1.1996 [1996 (62) ECR 108C] have been applied by the Tribunal in its decision in Flex Industries Ltd. v. CCE 2.1. The Board ...
Antifriction Bearings Corpn. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)LC154Tri(Mum.)bai
1. Appeals taken up for disposal with consent of both sides, after waiving deposits.2. The primary question for consideration common in both these appeals, is whether ball and roller bearings manufactured by the appellants cleared to manufacturers of internal combustion engine were cleared without payment of duty under Notification 217/85.3. We have heard both sides. The departmental representative adopts the reasoning in the impugned order.4. The notification, as it stood after its amendment on 2-8-1986 provides exemption to "component parts of diesel oil operated internal combustion engine, other than engine valves, gaskets, nozzles and nozzle folder, piston rings, gudgeon pins, circlips and filter elements on inserts or cartridges" and falling under Chapter 84 or 85 of the tariff and intended for use in the manufacture of diesel oil operated internal combustion engine from the whole of the duty. The Commissioner (Appeals), in his order, has stated that roller bearings are not compo...
Vimalchand K. JaIn Vs. Cc (Prev)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)(84)LC164Tri(Mum.)bai
1. The officers of the Enforcement Directorate searched the appellant's shop and seized on 9.6.1997 20 gold biscuits bearing foreign markings.On the same day this gold was in turn seized by the officers of the Customs department. Notice was issued proposing confiscation of the gold and imposition of penalty on the appellant. The notice cited the provisions of Section 123 of the Act. In the order impugned in the appeal, Collector has ordered confiscation of the gold and imposed a penalty of Rs. 2.00 lacs on the appellant.2. The appeal does not question the liability to confiscation of the gold. It reiterates the stand earlier taken by the appellant that the gold did not belong to him and it was given to him by some other person. It is limited to the imposition of penalty.3. The contention of the advocate for the appellant is that since the gold was seized by the officers of the Custom and by the Enforcement Directorate official not from the appellant, the burden cast by Section 123 of ...
Ashok Ssk Ltd. Vs. Commissioner of C. Ex. and Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)LC214Tri(Mum.)bai
1. Ashok Sahakari Sakhar Karkhana Ltd. E/1634-V/95-BOM, E/635-V/95-BOM as well as E/636-V/95-BOM and along with Shri Dnyaneshwar S.S.K. Ltd. E/832-V/95-BOM.2. These four appeals were argued by Shri K.P. Joshi, Advocate for the appellants. Shri G.B. Yadav represented Revenue. Since the issue involved is the same, these four appeals are being taken up together for disposal in this single order.3. Both appellants manufactured molasses and consumed for captive consumption at Rs. 850/- PMT. The Jurisdictional Assistant Collector took into account the price at which molasses was being purchased by M/s. Western Maharashtra Development Corporation (WMDC), Chitali. He found that the purchases were between range of Rs. 1000/- PMT to Rs. 1850/- PMT during this period. Taking these as comparable prices, the Assistant Collector in three Judgments re-determined the assessable value and confirmed the differential duty.4. In the case of Shri Dnyaneshwar S.S.K. Ltd. the value for captive consumption a...
Kores (i) Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)LC227Tri(Mum.)bai
1. On an application made by M/s Kores (I) Ltd. for waiver of pre-deposit of Rs. 99.39 lakhs approx. and penalty of Rs. 47 lakhs confirmed by the impugned order, the Tribunal vide their order dated 1-7-1998 directed the applicants to deposit a sum of Rs. 37 lakhs as a pre-condition to hearing the appeals. Before making this order the Tribunal had heard the submissions that duty of Rs. 78.25 lakhs approx.was on the goods in respect of which the decision of the Tribunal in the case of Ingersoll-Rand (India) Ltd. v. C.C.E. - 1994 (69) E.L.T.737 was applicable. The Tribunal in examining this claim made the observation that the identity of the parts, as to the definite coverage of the said judgment was not clear and that the department had been asked to verify the contentions. On this ground the Tribunal found it difficult to see a prima facie ground on limitation also. It is in this light that the orders as to the quantum of the deposits were made. The deposit was directed to be made with...
Lakme Lever Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-09-1999
Reported in: (1999)LC287Tri(Mum.)bai
1. The application is for waiver of deposit of duty of Rs. 1.43 crores, penalty of Rs. 1.40 crores under Section 11 AC of the Act and Rs. 50.00 lacs adjudged for redemption of land and building of the applicant ordered to be confiscated.2. Advocate for the appellant says that the duty has been demanded and penalty and confiscation adjudged, on the finding of the Commissioner that two activities undertaken by the applicant with regard to cosmetics and similar products in its warehouse where the goods are received from the factory after payment of duty amount to manufacture.One of the applicant's customers is the Canteen Stores Department of the Government of India (CSD for short). In view of the location and pattern of consumption of the ultimate consumers to whom the CSD sells their goods which are normally cleared from the factory and packed in cartons containing goods of one say for example lipstick of a particular shape, shampoo suitable for a particular type of hair, were repacked...
Sant Chemicals Pvt. Ltd. Vs. Sant Chemicals Pvt. Ltd. with Aviat Chemi ...
Court: Mumbai
Decided on: Apr-09-1999
Reported in: 1999(3)ALLMR680; 1999(3)BomCR454; (1999)2BOMLR399
ORDERS.S. Nijjar, J.1. This Company Application has been filed with a prayer for setting aside the order dated 17th December, 1998, on the ground that the same has been passed behind the back of the applicants who are the 50 per cent shareholders and Directors with equal powers of the petitioner Company. The petitioner Company with the intention to cheat and deprive the rights of the shareholders of the applicants, fraudulently, maliciously and mala fide defrauded the Court by suppressing the fact that the applicants are 50 per cent shareholders of the petitioner Company. A prayer is also made that pending the hearing and final disposal of the Judge's Summons, the order dated 17th December, 1998, be stayed.2. On 4th February, 1999, leave was granted. Ad-interim relief in terms of prayer clauses (i) and (ii) were granted.3. By order dated 17th December, 1998, Company Petition No. 646 of 1998, with Company Application No. 144 of 1998 and Company Petition No. 647 of 1998 with Company Appl...
State Bank of India Vs. Shri Umanath Ganpat Nadkarni and Others
Court: Mumbai
Decided on: Apr-09-1999
Reported in: 1999(4)ALLMR195; 1999(3)BomCR696
ORDERR.M.S. Khandeparkar, J.1. This appeal arises from the judgment and decree dated 21st August, 1996 passed by the Civil Judge, Senior Division, Quepem, in Special Civil Suit No. 79/92/A. By the impugned decree the trial Court has decreed the suit and the respondents are directed to pay a sum of Rs. 1,03,088/- with interest at the rate of 15.5% per annum with quarterly rests from 30-6-1992 till 23-11-1992 and further to pay simple interest at the rate of 6% per annum from the date of filing of the suit till the date of final payment.2. The facts, in brief, relevant for the decision are that the appellant herein advanced a sum of Rs. 95,000/- in the form of agricultural term loan for the purpose of poultry development to the respondent No. 1 on the strength of guarantee furnished by the respondents Nos. 2 and 3. In terms of the agreement, the respondent agreed to repay the loan at the rate of interest of 12% per annum with quarterly rests. After obtaining the loan, the respondent did ...
El Noil-hellenic Petroleum Company S.A. Vs. M.V. anny L and Another
Court: Mumbai
Decided on: Apr-09-1999
Reported in: AIR2000Bom6; 1999(3)ALLMR196; 1999(4)BomCR384; (1999)2BOMLR696; 1999(3)MhLj25
ORDERD.G. Deshpande, J.1. The plaintiffs company has filed this suit originally against M.V. Anny L for the sum of US Dollars 91,902.81 with interest, costs etc. According to the plaintiffs, their claim was in respect of supply of bunkers to the defendants vessel. It has been further stated in the plaint that the vessel M.V. Anny L was previously known as Alexia S, but from 20th December 1995 the ownership of Alexia S was changed from the previous owners Navabot Shipping Limited to Sokona Shipping Limited who were sub-sequently joined as defendant No. 2 by way of amendment of the plaint.2. In the written statement the defendants raised different objections to the claim of the plaintiffs. Similarly, objections regarding tenability of the suit were also raised, and therefore, consequently following issues were framed by the Court:-ISSUES 1. Whether the plaintiffs prove that any request for supply of bunkers was received by them from the Master of the defendant vessel ?2. Whether the plai...
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