Mumbai Court April 1999 Judgments
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Chakreshwari Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-08-1999
Reported in: (2000)(117)ELT143Tri(Mum.)bai
2. The assessee, the appellant before us, was engaged in the manufacture of coloured plastic granules from raw material such as high density poly ethylene, colouring material. The process briefly is the colouring material is added to the plastic material. The appellant did not pay duty on the resultant product, apparently on its view that additional of colour to plastic granules did not constitute manufacture. Notice was issued by the department on 3rd August, 1992 demanding duty on this product cleared between 1982 and 1987 on the ground that the assessee manufactured was master batch, classifiable under Heading 3206.90 of the tariff. Penalty was also proposed.3. Adjudicating on the notice, Collector of Central Excise by his order dated 8-12-1994 held that duty had been rightly demanded. He however, accepted the contention of the assessee that, if, duty was payable on the goods, credit of the duty paid on the inputs used in their manufacture would be available. On this matter he orde...
Agarwal Industries Ltd. Vs. Golden Oil Industries (P) Ltd.
Court: Mumbai
Decided on: Apr-08-1999
Reported in: AIR1999Bom362; 1999(3)ALLMR154; 1999(3)BomCR390; (1999)2BOMLR476; [2001]106CompCas78(Bom); 1999(3)MhLj684
ORDERS.S. Nijjar, J.1. Inspite of the courts repeatedly stating and reaffirming the principle that it is the duty of a party asking for an injunction to bring to the notice of the Court all facts material and relevant to the issue, the litigants continue in their efforts to obtain favourable orders from the Court, ex parte, without disclosing all material facts to the Court. This company petition is an ideal example of how an ex parte order was taken from this Court without mentioning the relevant facts which would be necessary for the decision of the winding up petition. As long ago as 1917 the Divisional Court and the Court of Appeal of England laid down solitary principles to be followed by the litigants while seeking equitable relief from the Court. These principles are laid down in the case of The King v. The General Commissioners for the Purposes of the Income Tax Acts for the District of Kensington, reported in 1917 King's Bench Division page 486. Therein the following principle...
Bawne Ignatius John Rego Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Apr-08-1999
Reported in: 1999(5)BomCR701
ORDERT.K. Chandrashekhara Das, J.1. The petitioner, a detenu challenges the order of detention passed on 2-4-1998 by the 2nd respondent under the provisions of Section 3 of the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 annexed and marked Exh. 'A'. Exh. ' B' annexed to the petition contains the grounds of detention. The grounds of detention spelt out that the Detaining Authority was satisfied that the petitioner is indulging in smuggling the Narcotic Substances and is likely to continue that business unless he is detained. 2. The story unfolded from the grounds of detention is that on 9-10-1997 the security personnel had intercepted s suit case while screening the baggage of Air India Flight No. A.I-101, going to New York via London and this fact was communicated by the Security Personnel, to the Air Intelligence Unit of Customs by telephone and immediately the Air Intelligence Unit of Customs rushed to the X-ray machine counter at Module-11 o...
Vasudeo Karunakar Nambiar Vs. Mr. Balkrishna Karunakar Nambiar and Oth ...
Court: Mumbai
Decided on: Apr-08-1999
Reported in: 2000(5)BomCR298
ORDERDr. Pratibha Upasani, J.1. This criminal writ petition is filed, by the petitioner original complainant, being aggrieved by the order dated 31st March, 1992, passed by the III Additional Sessions Judge, Thane, granting bail to the accused respondent Nos. 1 to 7, in the sum of Rs. 5,000/- each, with a solvent surety in like amount with condition that they would not tamper with prosecution evidence. 2. Heard Mr. S.V. Kotwal for respondent Nos. 1 to 7 and Mr. S.R. Shinde, learned Addl. P.P. for the State. Non present for the petitioner. Perused the proceedings. 3. It appears that respondent Nos. 1 to 7 were charge sheeted for offences punishable under sections 302, 307 read with section 34 of the Indian Penal Code. They came to be arrested in Crime No. I-12/1992, in connection with murder of one Prakash and attempt to commit murder of Vasudeo Nambiar. 4. The prosecution case, as disclosed in the F.I.R. lodged by one Vinayak Yashwant Surve, showed that on 24th January, 1992, at about ...
The State of Maharashtra Vs. Bahadursingh Gulbartsingh
Court: Mumbai
Decided on: Apr-08-1999
Reported in: 2000(5)BomCR295
ORDERDr. Pratibha Upasani, J.1. This criminal writ petition is filed by the State, being aggrieved by the judgment and order dated 16th January, 1992, passed by the Additional Sessions Judge, Pune, rejecting the application made by the State Excise Sub Division, Lonawala, District Pune, whereby interim stay granted by him was also vacated.2. Few facts, which are required to be stated, are as follows:The prosecution case is that on 19th December, 1991, the authorities of State Excise Department received information that near Hotel Safari at village Kamshet, Taluka Maval, in Pune District, illegal spirit stock was kept and it was to be sent to Bombay for disposal. On receiving this information, Inspector of State Excise Department along with his staff members and two panchas conducted a raid on the said spot and seized two tankers bearing Nos. MH/04-4195 and MCY-1947 containing spirit. The Inspector also seized 28 barrels of rectified spirit and 90 barrels of denatured spirit and arreste...
indubai C. Gend and anr. Vs. Chandrakant P. Gend and anr.
Court: Mumbai
Decided on: Apr-08-1999
Reported in: 1999(4)ALLMR135; I(2000)DMC296
Pratibha Upasani, J. 1. This Criminal Writ Petition is filed by the petitioners/original applicants, being aggrieved by the order dated 21st October, 1991 passed by the 3rd Additional Sessions Judge, Sangli, allowing the Revision Application of the petitioner, and directing respondent No. 1, namely, husband of petitioner No. 1 to pay maintenance at the rate of Rs. 60/- per month to each of the petitioners from the date of the application.2. Few facts which are required to be stated are as follows :The petitioner No. 1 Indubai Gend is the legally wedded wife of respondent No. 1 Chandrakant Gend, while petitioner No. 2 is the minor daughter of Chandrakant Gend and Indubai.3. It is the contention of the petitioner No. 1 that initially, for a period of one year after marriage, she was treated properly by her husband. However, subsequently, respondent, No. 1 and his parents started demanding dowry and other articles from the petitioner No. 1. Since the financial position of the parents of p...
Commissioner of Central Excise Vs. Jayant Oil Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1999
Reported in: (1999)LC985Tri(Mum.)bai
1. This is an appeal filed by the Department against the decision of Collector of Customs, Mumbai whereby his order dated 29-9-1992 made in Order-in-Original No. Collrs./Adj/Order No. 3/92, he dropped the show cause notice dated 7-9-1988.2. The facts of the case are that the respondents had obtained an advance licence No. 300444, dated 3rd November, 1983 under DEEC scheme, for import of 110.88 MTs of polyester staple fibre and 12.32 MTs of Viscous staple fibre at a total value of Rs. 16.4 lakhs. Against the same the respondents imported in four consignments containing 102.09 MTs of Polyester staple fibre at a CIF value of 16.03 lakhs during the period from March to August, 1984. The respondents were under an export obligation for the export of 112 MTs of spun yarn made out of man-made fibre for total FOB value of Rs. 22.04 lakhs to be completed within six months. The respondents exported 105.77 MTs of yarn valued at 24.78 lakhs under cover of 13 shipping bills during the period from M...
Zandu Pharmaceuticals Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1999
Reported in: (1999)LC210Tri(Mum.)bai
1. This is an application filed for waiver of payment of duty of Rs. 32,20,623.00 and equal amount demanded as penalty under Rule 173Q(1) read with Section 11AC of the Act. The impugned order also ordered confiscation land, building, plant and machinery ery etc. and allowed to be redeemed on payment of fine of Rs. 20,000/-.2. Appellant is a manufacturer of P or P medicines of Ayurvedic medicaments. From 1982 onwards it had been filing declarations in respect of the products manufactured by it whereunder one of the intermediate products, namely GHANA comes at intermediate stage. It is stated by the appellant (at page 159 of the paper book) that in one of its earlier declarations ghana/quatha/khashaya herbal materials were usually boiled with prescribed quantity of water. This boiled water is filtered and the volume of water is removed by various methods up to a desired level. When these declarations were there, yet the department had issued a show cause notice dated 29-9-1997 (at page ...
D.B. Shingadia Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1999
Reported in: (1999)(83)LC763Tri(Mum.)bai
1. The issue involved in this appeal filed by M/s. D.B. Shingadia is whether the benefit of Notification No. 175/86 was available to the excisable goods cleared by them during the financial year 1992-93 (1.4.1992 to 21.5.1992).2. When the matter was called no one was present on behalf of the appellants who have requested to decide the appeal on merits, in their letter dated 5.2.1999. We, therefore, heard Shri R.S. Sangia, learned D.R. and perused the records. The Assistant Collector, under order dated 26.3.1993, had denied the benefit of SSI exemption and confirmed the demand of duty holding that the value of clearance of goods during the financial year 1991-92 was Rs. 13.43 lakhs which was in excess of Rs. 7.5 lakhs and in view of amendment made by Notification No. 55/92 dated 31.3.1992 they were not eligible for benefit of Notification No.175/86. The Collector (Appeals) confirmed the order of the Assistant Collector holding that the appellants had not availed of the benefit of notif...
Cce Vs. Mahindra and Mahindra Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-07-1999
Reported in: (1999)(85)LC88Tri(Mum.)bai
1. This is an application by the department, seeking the indulgence of the Tribunal to make a reference to the High Court for the following questions: 1. Rule 57F(i)(ii) permitted the removal of inputs in respect of which the credit of duty has been allowed from the factory for home consumption or for export on payment of appropriate duty of excise as if such inputs have been manufactured in the said factory. The deeming provisions being very clear is it permissible to the CEGAT which is the creation of statute itself to interpret the rule contrary to the above said specific provisions? (ii) In the situation wherein the identical issue was pending decision before the Hon'ble Bombay High Court. Was it right on the part of the CEGAT to decide the case? 2. Brief facts of the case is that the assessees have received 3 show cause notices demanding total duty of Rs. 1,66,605.25. These Show Cause Notices issued on the ground that assessee had received from various small scale units and highe...
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