Mumbai Court August 1999 Judgments
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Commissioner of Income-tax Vs. Trade Wings Ltd.
Court: Mumbai
Decided on: Aug-17-1999
Reported in: [2000]241ITR198(Bom); [2000]109TAXMAN115(Bom)
Counsels: R. V Desai with P. S. Jetley, for the Commissioner Ashok N. Bhogani with V P. Salunkhe and Ms. A. Mishra, instructed by A. Bhogani and Co, for the assessee...
Asia Foundations and Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-16-1999
Reported in: (1999)(114)ELT330Tri(Mum.)bai
1. In its order on the stay application filed by the same applicant is before us (Appln. E/Stay-269/98 in Appeal No. E/319/98) this Tribunal had taken a prima facie view that girders cast for construction of bridges for the Konkan Railways were not liable to duty, for the reason that they came into existence fully between the spans of the bridge and hence were immovable property and also on the ground that the benefit of the Notification 59/90 could be available to the girders if they were considered to be movable. This notification inter alia exempts the goods manufactured at site used in construction of building. There is however some doubt whether the bridge is a building within the meaning of the notification. However we note that the Tribunal in its decision in Pratibha Industries & Anr. v. C.C.E. has extended the benefit of the Notification (E/1134/92 and E/1642/95) to storm water drains, although it must be admitted that the question as to whether that is building or not, w...
Cosmo Films Ltd. Vs. Commissioner of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-16-1999
Reported in: (2000)(117)ELT479Tri(Mum.)bai
1. This is an application for condonation of delay in filing the appeal. In this case, the impugned order of the Collector of Central Excise and Customs, Aurangabad was made on 25-12-1984 and the appeal has been filed on 31-5-1999. The present application is to excuse the delay in filing the appeal and the matter arises under the following circumstances : 2. The appellant is a public limited company engaged in the manufacture of Biaxially Oriented Polypropylene Film (BOPP for short). At the relevant time, the BOPP film is classifiable for the purpose of levy of Central Excise duty under the then existing Tariff Item 15A(2) of the First Schedule to the Central Excise Tariff Act. It is manufactured out of a duty paid polypropylene resin which is classified under Tariff Item No. 15A(1) of the Central Excise Tariff. The said film manufactured by the appellant is a smooth glossy film with a clear transparent sparkling sheen. It has a thickness in the range of 10 to 40 microns. They claimed...
Metagraphs Pvt. Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-16-1999
Reported in: (2000)(88)LC808Tri(Mum.)bai
1. This is the party's appeal against the above captioned impugned order dated 3.1.1995 of the Collector of Central Excise, Mumbai-I, praying for setting aside the same.1. The facts of the case in brief are that the appellant manufactures metal labels falling under Chapter 83 of the schedule to the Central Excise Tariff Act, by using the input aluminium sheets falling under chapter 76 and availed Modvat benefit, for which they have filed declaration under Section 57G(1) of the Central Excise Rules. The appellant received the aluminium sheets through a sub-dealer, namely M/s. Gujarat Aluminium Stores, Mumbai, who in turn purchased the same from the dealer M/s. Jugraj Tejraj & Sons, Mumbai. The appellant is a small scale industry and cannot afford to purchase in large quantity directly from the manufacturer. Even to purchase from the direct dealer or the manufacturer an advance payment or payment against delivery is required. Due to the difficulty in cash flow the appellant purchase...
Cdr. Anil Prabhakar Koshti and Others Vs. Union of India and Another
Court: Mumbai
Decided on: Aug-16-1999
Reported in: 2000(1)ALLMR146; 2000(1)BomCR781; 2000(2)MhLj198
ORDERB.N. Srikrishna, J.1. These three writ petitions involve a common question of law and arise out of similar facts and it would, therefore, be convenient to dispose them of by a common judgment.2. For the sake of convenience, we shall narrate the facts of Writ Petition No. 782 of 1998 and indicate the factual differences, if any, in other writ petitions.3. The petitioners in Writ Petition No. 782 of 1998 were commissioned in Indian Navy as Sub-Lieutenants on various dates as indicated in Exhibit 'A' to the writ petition. The petitioners were also promoted to the rank of Lieutenant in the Engineering Branch on different dates as indicated in the said Exhibit 'A'.4. The petitioners in Writ Petition No. 1814 of 1998 were also commissioned in Indian Navy as Sub-Lieutenants on different dates and attained the rank of Lieutenant as indicated in Exhibit 'A' to the writ petition. The petitioner, in Writ Petition No. 783 of 1998, was commissioned in Indian Navy as Sub-Lieutenant on 1-1-1985....
indur Varun Shankar Vs. the State of Maharashtra and Another
Court: Mumbai
Decided on: Aug-16-1999
Reported in: AIR2000Bom13; 1999(4)ALLMR374; 2000(2)BomCR810; 1999(3)MhLj802
ORDERS.B. Mhase, J.1. Heard Shri A.H. Kasliwal, learned Counsel for the petitioner, Shri S.B. Bhapkar learned A.G.P. for respondent No. 1 and Shri R.N. Dhorde, learned Counsel for the respondent No. 2. 2. Rule. By consent of the learned Counsel for the parties, Rule made returnable forthwith. 3. The petitioner has approached to this Court under Article 226 of the Constitution of India being aggrieved by the act of the respondent No. 2 Maharashtra University of Health Sciences refusing the admission to the petitioner for the first Year M.B.B.S. course as per its letter dated 17-7-1999. The petitioner has passed XIIth standard examination conducted by the Maharashtra State Board of Secondary and Higher Secondary Education, Latur Divisional Board, held in the month of March, 1999 and has been declared successful with 59.17 per cent marks with the P.C.B. group and English. The petitioner has also appeared in Common Entrance Examination Test 1999 conducted by the respondent No. 2 and has ob...
Shyam Madanmohan Ruia and ors. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Aug-16-1999
Reported in: [2000(84)FLR751]; (2000)ILLJ1140Bom
S.S. Parkar, J. 1. Since both these petitions involve a common question of law on the identical facts they are being disposed of together by common judgment.2. The short question involved in these petitions is whether the Chairman and the Managing Director who have been prosecuted under the provisions of the Factories Act, 1948, could be prosecuted and held liable for not displaying notice of period of work under Section 61 of the Act or for not maintaining the leave arid wages register under Section 83 or not maintaining inspection book under Section 92 of the Act read with Rule 124 of the Rules.3. Undisputed facts which have been made basis for prosecution under the provisions of the Factories Act are as follows:Petitioner 1 was the Managing Director of petitioner 2-company which is a registered company. The Factory Inspector had visited the factory on September 16, 1987 for inspection. He noticed that there was contravention with regard to the notice of period of work not having bee...
Nanalal K. JaIn and ors. Vs. Cc (Prev.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-13-1999
Reported in: (2000)(88)LC36Tri(Mum.)bai
1. These appeals are by Nanalal K. Jain (appeal 124/95), Sagarmal Jain (appeal C/125/95) and Shah K.P. & Co. (appeal C/126/95) against the common order of the Collector of Customs (Preventive) Bombay. In that order, the Collector has ordered confiscation (without any option of redemption) of 20 bars of gold weighing 2333 grams and 116 bars (chorsas) of silver weighing 128.602 kgs. under Clause (d) of Section 111 of the Act and of currency of Rs. 56,450/- under Section 121. He has also imposed penalties of Rs. 2.50 lacs each on Sagarmal Jain, Nanalal Jain, the two partners of Shah K.P. & Co. The gold, silver and currency were seized from the premises of the partnership firm Shah K.P. & Co.2. We shall deal with each of these issues separately. The gold and silver were seized at the premises of the partnership firm during a search by the officers of Customs. Show cause notices were issued proposing confiscation of gold and silver on the ground that they were smuggled and that...
Garware Synthetics Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-13-1999
Reported in: (2000)(88)LC569Tri(Mum.)bai
1. The issue for determination in these appeals is the classification of (a) nylon bristles for brushes and (b) nylon fishing lines, both of cross sectional dimension below 1 mm, manufactured by the appellants herein. In appeal No. E/873/92-D, the period covered falls both under the Schedule to the erstwhile Central Excise Tariff as it stood upto 1.3.1986, and under the Schedule to the CETA 1985, while the period covered in the remaining 2 appeals is post 1.3.1986. The appellants contend that prior to 1.3.1986, the above mentioned two products fell for classification under TI 15A(2) as already held by the Tribunal in their own case vide Final Order No. 611/97 dated 25.7.1997, while the classification claimed for the period subsequent to 1.3.1986 is under CET Sub-heading 3922.90; on the other hand, it is the contention of the Revenue that prior to 1.3.1986, these products fell for classification under TI 18 and after the introduction of the new Tariff, the products are covered by CET S...
Manhar Shivji Shethia and Others Vs. Lilavati Madhusudan Shethia and O ...
Court: Mumbai
Decided on: Aug-13-1999
Reported in: 1999(4)ALLMR433; 2000(1)BomCR817
ORDERF.I. Rebello, J.1. The petitioners-beneficiaries of the trust have approached this Court for reliefs against the original respondents 1 and 2. During the course of the proceedings, respondent No. 1 expired and his legal heirs have been brought on record. The petitioners amongst other reliefs, sought removal of respondents Nos. 1 and 2 as Trustees and consequential relief that some other fit and proper persons be appointed in their place. Relief was also sought seeking accounts from the respondents 1 & 2; for reimbursement of amounts of Rs. 21,398/- along with interest, with a further relief that accounts be made and income due and payable to the petitioner No. 1 be paid towards his life interest of the Trust. 2. The removal of the trustees was sought amongst others on the following grounds:- (i) That the original respondent No. 1 and respondent No. 2 had becomeunfit and are personally incapable of acting in the interest of thebeneficiaries under the Trust; (ii) That they had been...
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