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Mumbai Court April 1999 Judgments

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Apr 15 1999

Jayant Paper Mills Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-15-1999

Reported in: (1999)(65)ECC537

1. Appeals taken up for disposal after waiving deposit with consent of both sides.2. Appeal E/2937/98 by the assessee, a manufacture inter alia of newsprint. Appeal E/2938/98 by its Managing Director. In the common order impugned in both these appeals, the Commissioner has held that the benefit of exemption from duty provided in notification 60/88, dated 1-3-1988 as amended will not be available to the paper cleared as newsprint by the assessee during the period from 26-4-1993 to 16-12-1996 for the reason that it was not newsprint. He has confirmed the demand, for duty and imposed penalties on both the assessee and its Managing Director.3. The Commissioner finds that the newsprint manufactured by the assessee did not conform to the specification prescribed in the specification 11688 of the Bureau of Indian Standard Institute 1986 and therefore is not newsprint.5. The Tribunal had occasion to consider the scope of the term "newsprint" occurring in Chapter 48 of the Central Excise Tarif...


Apr 15 1999

Goa Paints Allied Products Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-15-1999

Reported in: (1999)(112)ELT904Tri(Mum.)bai

1. Delay in filing 11 appeals, caused by the requirement of their being as many appeals as there are notices, condoned.2. Applications are for waiver of deposit of duty totalling Rs. 38.50 lacs and penalty of Rs. 1,000/-. The duty has been demanded on the ground that paints supplied by the applicant to the Indian Navy could not be entitled to the benefit of Notification 70/77 and, with effect from 16-3-1995 Notification 64/95 for the reason that they have not been used for consumption on board the Indian naval ship, but have been used to paint such ships under construction and in some cases to paint the goods such as submarine, and decking platform and pontoons which are not ships.3. Advocate for the applicant says that the intention of the notification is to permit exemption from duty to goods intended to be used on board the Indian naval ship. He says, that the certificate in such cases are issued by the naval dockyard at Mumbai. He cites the Supreme Court judgment in State of Harya...


Apr 15 1999

The High Court on Its Own Motion Vs. Smt. AlIn Uday Heble and Another

Court: Mumbai

Decided on: Apr-15-1999

Reported in: 1999(4)BomCR11; 1999(3)MhLj99

ORDERVishnu Sahai, J.1. The question which we are called upon to adjudicate is, whether respondent No. 1- Smt. Alin Uday Heble (hereinafter referred to as 'respondent No. 1' and Contemner') is guilty of the offence of criminal contempt as defined in section 2(c) of the Contempt of Courts Act, 1971; and if so what sentence should be awarded to her?2. The factual matrix from which this question arises is as under:2(a) Sometimes in 1993, respondent No. 1 filed in this Court, Family Court Appeal No. 46 of 1993 arraying her husband Uday Laxman Heble as a respondent. The said appeal was dismissed by a Division Bench of this Court, comprising of A.V. Savant and P.S. Patankar, JJ., vide Judgment and Order dated 14th & 15th June 1995. Incensed by the said judgment, on 30th March, 1999 at about11.45 a.m., when the Division Bench of A.V. Savant and Dr. (Smt.) Pratibha Upasani, JJ., was sitting in Court No. 54, respondent No. 1 clad in a black burkha (veil), hurled a shoe, of Tuffs make, towards t...


Apr 15 1999

Toepfer International Asia Pvt. Ltd. Vs. Thapar Ispat Limited

Court: Mumbai

Decided on: Apr-15-1999

Reported in: 1999(4)BomCR415; (1999)2BOMLR890

ORDERB.N. Srikrishna, J.1. This is a petition under section 47 of the Arbitration and Conciliation Act, 1996 (hereinafter called 'the Act') applying for enforcement of the Award dated 30th September, 1997.The silent facts necessary to dispose of this petition are as under:-The petitioner is a company incorporated under the laws of Singapore, which carries on business of imports and exports of, infer alia. Indian commodities and in particular, import of Indian Toasted Soyabean Extractions. The respondent is a company registered under the Companies Act in the State of Punjab carrying on business of dealing with several Indian commodities. The petitioner and the respondent had an earlier business transaction during the course of which one M/s. Harish & Co. of Bombay had been appointed as the broker of the respondent to carry out the business deal for sale of certain commodities. The document at Exh. A to the affidavit of Dilip K. Sheth in rejoinder filed on 12th March, 1999 brings out the...


Apr 15 1999

Commissioner of Income-tax Vs. Dawn Mills Co. Ltd.

Court: Mumbai

Decided on: Apr-15-1999

Reported in: [2001]247ITR552(Bom)

1. By this reference the following question of law has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the gratuity liability determined on actuarial valuation for the period prior to March 31, 1972 ?'2. Mr. R. V. Desai, learned counsel for the appellant, states that the controversy in the above question is covered in favour of the assessee by the decision of this court in CIT v. Tata Hydro Electric Supply Co. Lid. : [1996]219ITR178(Bom) .3. In view of the above statement and following the ratio of the above decision, the question referred to us is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.4. Reference stands disposed of accordingly with no order as to costs. Certified copy expedited....


Apr 15 1999

Omprakash Krishnya Nayar Vs. the State of Maharashtra

Court: Mumbai

Decided on: Apr-15-1999

Reported in: 1999(5)BomCR739; 2000(1)MhLj499

ORDERVishnu Sahai, J.1. The appellant aggrieved by the judgment and order dated 17th May, 1991, passed by the 5th Additional Sessions Judge, Thane, in Sessions Case No. 360 of 1990, whereby he has been convicted and sentenced to undergo imprisonment for life for the offence under section 302 I.P.C. has come up in appeal before us.2. In short the prosecution case runs as under :--At the time of incident the appellant was working as a Manager with one Zahid Sheth, who was selling tea, Vada and other eatables at Kalyan Railway Station. The appellant had the habit of drinking liquor; of assaulting and teasing girls; of taking away small boys from the Railway Platform; and of misbehaving with them.The deceased Bablu was aged about 8 to 9 years and used to beg on theRailway platform.On 25th January, 1990, at about 1.30 a.m. P. W. 3 Nanak Punjabi, who was supplying tea and other items to the hawkers working with Zahid Sheth was sitting on Platform No. 7. P.W. 4 Maruti Bhoir who was bearer of ...


Apr 13 1999

Cce Vs. Navrang Dyeing and Rajendra

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-13-1999

Reported in: (1999)(84)LC150Tri(Mum.)bai

1. These appeals are filed against the common order-in-original.Therefore, these are being taken up together. The Revenue filed these appeals against the order-in-original passed by the Collector of Central Excise, Bombay.2. Brief facts of the case are that the respondents are processors of cotton fabrics and were engaged in the processes like mercerising, bleaching and stentering without the aid of power. The respondents were availing exemption under notification no. 130/82-CE dated 20.4.1982.The officers of the Revenue visited the premises of the respondents and found that respondents were using kiers for boiling the chemicals for treating the cotton fabrics. Show cause notices were issued to the respondents stating therein that the bleaching process was carried out in the kiers. Therefore, they are not entitled for the benefit of notification no. 130/82-CE. After adjudication, the impugned order was passed and in the impugned order, the ld. Collector held that the respondents merel...


Apr 13 1999

Ashok C. Sawant and ors. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-13-1999

Reported in: (1999)(85)LC495Tri(Mum.)bai

1. These three stay petitions have been heard on 17.3.1999. They are filed in the three Appeals against the decision of the Commissioner of Customs, Air Cargo Complex, Sahar, Mumbai, whereunder he had directed the appellant Tukaram G. Chalke in Appeal No. C/927/98 to pay Rs. 2 lakhs, the appellant Ramkrishna G. Chavan in Appeal No. C/1032/98 to pay Rs. 3 lakhs and the appellant Ashok C. Sawant in Appeal No.C/1031/98 to pay Rs. 5 lakhs as penalty.2. In the early part of March, 1995 officers of the Air Cargo Intelligence Unit had information to the effect that certain people were unauthorisedly exporting Indian and foreign currencies worth several crores of rupees through speed post parcels to Dubai by Emirates flight No. EK-501 on 12.3.1995 at 0430 hrs. The postal authorities handed over eight postal mail bags under cover of a challan destined to Dubai. The said bags were taken over by the Customs officers in the presence of two independent witnesses. They were searched and three post ...


Apr 13 1999

Vanmala W/O Maroti Hatkar Vs. Maroti Sambhaji Hatkar

Court: Mumbai

Decided on: Apr-13-1999

Reported in: AIR1999Bom388; 1999(2)ALLMR504; 2000(1)BomCR114; II(1999)DMC521; 1999(2)MhLj297

ORDERB.B. Vagyani, J.1. Heard Shri Mundhe, learned Advocate for the petitioner.2. This Civil Revision Application raises a question as to what should be the approach of the Matrimonial Court in the matter of enforcement of the order with regard to interim alimony pendente lite.3. The husband filed petition for divorce under section 13 of the Hindu Marriage Act, 1956 in the Court of the Civil Judge, Senior Division, Nanded. The wife appeared in the divorce proceedings. The wife has got one daughter. She is a penniless woman. She has no means for her survival. She was at the mercy of her brother. The wife filed an application under section 24 of the Hindu Marriage Act and moved the Matrimonial Court for interim alimony. The said application was resisted by the husband. However, the Matrimonial Court allowed the application of wife and granted interim alimony @ Rs. 100/- p.m. to the wife and Rs. 50/- p.m. to the daughter. The Court has also granted Rs. 100/- by way expenses of the proceed...


Apr 13 1999

Glaxo India Ltd., a Pharmaceutical Company Vs. Mr. C. Gupta and Anothe ...

Court: Mumbai

Decided on: Apr-13-1999

Reported in: 1999(2)ALLMR482; 1999(3)BomCR401; (1999)2BOMLR758; [1999(82)FLR389]; (1999)IILLJ718Bom; 1999(2)MhLj410

ORDERN.J. Pandya, J.1. First of the two petitions is filed by the company and the second one is filed by the employee who claims to be the workman. Relationship of master and servant is not in dispute. According to the company, the employee was part of managerial staff and therefore he would not be a workman as per definition under section 2(s) of the Industrial Disputes Act, 1947. Needless to say, according to the employee, he is a workman under the said definition.2. The events of termination was in the year 1982 when section 2(s) of the said Act as originally provided was in force. By Amendment Act, 1982 some of the clauses of the said Act were amended and one of them happens to be the said section 2(s). The amendment was not brought into force forthwith. It was brought into force in the year 1984. As against the termination order dated 15-9-1982, Reference could be made in the year 1984 as by that time the amended section 2(s) was brought into force. In the trial Court, reliance wa...


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