Mumbai Court September 1999 Judgments
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Flotex Technologie Gmbh Vs. Commr. of Cus. (import)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-10-1999
Reported in: (2000)(67)ECC336
1. Appeal taken up for disposal with consent of both the sides after waiving deposit.2. The appellant imported a horizontal drilling system. The goods were provisionally assessed to duty, for the reason that the importer undertook to re-export the goods within three months of the importation. The goods were imported for the purpose of demonstration.The duty that was paid was calculated at 2% of the total duty being payable apparently for the reason that benefit of Section 74 of the Act permitting drawback to tine extent of 98% of the duty payable was to be extended to the importer. The importer did not re-export the goods within the three month period allowed for the purpose and sought extension. At the expiry of the extended period M/s. Bose International, representative of the importer asked the Customs for permission to retain the goods in India. The importer was thereupon asked by the Customs to pay the duty demanded on the goods which was calculated on the value as declared by th...
Commissioner of Central Excise Vs. Navyug Corporation and United
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-10-1999
Reported in: (2000)(67)ECC340
1. The department in both these cases has sought for the reference of the point of law to the Jurisdictional High Court for the decision, which is as follows. "Whether penalty is impossible (if duty is paid before issue of SCN) under Rule 173-Q of CER 1994, when any offence committed by wilful mis-statement of suppression of facts or contravention of any of the provisions of Central Excise Act 1994 or of the Rules made there under with intent to evade payment of Central Excise duty, is established and up held by the appellate authority and Rule 173-Q is quite specific for imposition of penalty." 2. The grounds on which the reference is sought are that the respondent availed deemed modvat credit on aluminium ingots and scraps under chapter 76.02 used in the manufacture of Anhydrous aluminium chloride falling under chapter heading 2827.00 produced from different radars which were clearly recognizable as non-duty paid namely Padmavati Metal Industries and M/s. Prakash Metal Works. The re...
Snp Shipping Services Pvt. Ltd. and Others Vs. World Tanker Carrier Co ...
Court: Mumbai
Decided on: Sep-10-1999
Reported in: AIR2000Bom34; 2000(1)BomCR511; (2000)1BOMLR56; 2000(2)MhLj570
ORDERS.S. Nijjar, J.1. The plaintiffs have filed this suit seeking a two fold relief (a) decree in favour of the plaintiffs and against the defendants for a sum of Rs. 50 crores being the damages suffered by the plaintiffs and (b) for a declaration to the effect that plaintiffs being a company incorporated under the Companies Act, 1956 are exclusively owned and controlled by the second and third plaintiffs who are Indian Shareholders, citizens of India and are in no manner whatsoever linked, owned or controlled, legally or beneficially by the Merali family. Further declaration is sought to the effect that the legal and beneficial ownership of the vessels managed by the first plaintiffs vests with the entities/owners unconnected with the plaintiffs.2. The plaintiffs have taken out Notice of Motion No. 1663 of 1999 for an order of injunction restraining the defendants from making any further publication or claims in the media with regard to the un-seaworthiness of the vessel m.v. YA MAWL...
State Bank of India Vs. Smt. Neela Ashok Naik and Another
Court: Mumbai
Decided on: Sep-10-1999
Reported in: 2000(3)ALLMR154; 2000(2)BomCR719
ORDERY. K. Sabharwal, CJ.1. The appellant had instituted a suit for recovery of Rs. 1,42,395.00 against the respondents. The facts in brief as pleaded in the plaint are as follows:-2. The plaintiffs at the request of defendant No. 1 granted to her loan facility in the form of Medium Term Loan for Rs. 95,000/- for purchase of Maruti Omni Bus. Defendant No. 2 stood as guarantor for the said loan amount. In order to secure the repayment of the loan, the defendants executed certain documents dated 16th May, 1991 including Guarantee Document executed by defendant No. 2 for a sum of Rs. 95,000/- and Form of Agreement furnishing security executed by defendants No. 1 and 2. The defendants agreed to repay the loan in instalments with interest at the rate of 18.5% per annum compounded quarterly. Initially defendant No. 1 was regular in payment of instalments, but later she committed default, whereupon legal notices were sent to the defendants.3. Defendants No. 1 and 2 who are respondents No. 1 a...
Smt. Prayagbai Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Sep-10-1999
Reported in: 2000CriLJ667; I(2000)DMC72
J.N. Patel, J. 1. The petitioner has approached this Court by invoking its writ jurisdiction to seek her release from prison on the ground that she has already undergone the sentences imposed on her by the Additional Sessions Judge, Yavatmal, under this Judgment dated 6.8.1985 in Sessions Case No. 23 of 1985 and the respondents have still not ordered her release.2. The petitioner, Smt. Prayagbai wd/o Sakharam Kamble came to be prosecuted alongwith Sarubai Ramaji Hanwate, for committing offence punishable under Sections 302, 498A read with Section 34 of the Indian Penal Code. It was the prosecution's case that the petitioner alongwith Sarubai had burnt to death Shobha, wife of Shankar, by pouring kerosene on her and setting her on fire on 28.12.1984 at about 8 a.m. This was in the background that the deceased Shobha was treated with cruelty by her mother-in-law Sarubai and the petitioner - Prayagbai who was related to the deceased as sister-in-law, due to which deceased Shobha alongwith...
Dr. Sudhir R. Bhatankar Vs. the State of Maharashtra and ors.
Court: Mumbai
Decided on: Sep-10-1999
Reported in: 1999(4)ALLMR443; (2000)102BOMLR111
R.J. Kochar, J.1. We have heard the learned Counsel for the parties at length. By consent, the petition is being finally disposed of at this stage. The petitioner challenges legality and validity of continuity of the order of his suspension by respondent Nos. 2 and 3. The petitioner has further prayed for his reinstatement in service under the provisions of Section 56(1)(b) of the Bombay Provincial Municipal Corporation Act, 1949 (hereinafter referred to as 'the Act').2. The facts of the case are as under:-The petitioner is a Deputy Municipal Commissioner of the Thane Municipal Corporation. By the order dated 14th November, 1998, the respondent No. 2, Municipal Commissioner, Thane Municipal Corporation, in exercise of his powers under the provisions of Rule 4(1) of the Maharashtra Civil Services (Discipline and Appeal) Rules, 1979 (for short 'M.C.S. Rules') suspended the petitioner from service. The said order of suspension also petitioner, which are not relevant for deciding this peti...
Seagull Fabricators P. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-09-1999
Reported in: (2000)(117)ELT42Tri(Mum.)bai
1. Shri V.K. Jain, CA argued the case for the applicants, and Shri K.L.Ramteke, represented the revenue. After hearing both sides it appeared that at this stage itself, the main appeal could be disposed of. Both sides agreeing, this was done after granting formal waiver of pre-deposit and stay of recovery of the sums confirmed.2. The appellants manufactured parts of air conditioners. For clearance of such parts they had claimed the benefit of Notification No.75/87-C.E. and Notification No. 56/95-C.E. The latter notification prescribes effective rates for parts of air conditioners. The assessees cleared such goods under several invoices where the description was as follows : "Sheet Metal Parts of Room Air Conditioner, Sheet Metal Parts of Split Unit Air Conditioner, Split Cooling Units Air Conditioner for 1.5/2 tons capacity with cooling coil, motor impellers and plastic parts." On 3-9-1996, the Show Cause Notice was issued alleging that the correct duty leviable was at the rate of 40%...
Jupiter Engineering Works Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-09-1999
Reported in: (2000)(67)ECC342
1. When this application was heard, it appeared that at this stage itself the main appeal could be taken up for disposal. Both sides agreeing, this was done after granting waiver of pre-deposit of duty amounting to Rs.1,59,920 and penalty of Rs.15,000.2. We have heard Shri D.D. Gwalani for the appellants and Shri K.L.Ramteke for the Revenue.3. The assessees desired to avail of the benefit of Notification No.38/97 dt.27.6.97. The notification requires a specific option to be made for utilisation of this notification and prescribes certain information to be filed with the Jurisdictional Assistant Officer incharge. The assessees say that on 1.4.98, they filed an option which was duly received by the Jurisdictional Assistant Commissioner's office on 1.4.98 itself. Thereafter they availed of the benefit of this notification. In the declaration also they had claimed the benefit of the cited notification. This was duly received under a stamped signature in the Assistant Commissioner's office...
Fabdeon Engineering Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-09-1999
Reported in: (2000)(90)LC581Tri(Mum.)bai
1. When this stay application was heard it appeared that at this stage the main appeal itself could be taken up for disposal. Both sides agreeing, this was done, after giving the formal waiver of pre-deposit of the penalty.2. We have heard Shri S.V. Yakkundi Advocate for the appellants and Shri Deepak Kumar for the Revenue.3. The assessees cleared certain goods on 27.5.1997 attracting duty amounting to Rs. 84,500/-. The invoices covering the removal contained endorsement that duty stood debited in the PLA vide entry at Serial No.2. Similarly on 5.7.1997 the assessees had cleared goods attracting duty amounting to Rs. 21,354/- indicating on the invoice that the duty was paid vide debiting RG 23A Part II. However, when clearing these two consignments, the assessees had not debited the PLA or the RG 23A register, respectively. This fact came to notice at a later date at the time of audit by the Central Excise Officers. The audit party also found that for long periods, the assessees had n...
Jay Electric Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-09-1999
Reported in: (2000)(67)ECC333
1. The question for consideration in this appeal is whether molybdenum wire which is used by the appellant as a mandrel for making coils of tungsten filament as an input within the meaning of Rule 57A. In the order impugned in the appeal, the Collector (Appeals) has held, following the decision of this Tribunal in Apar Ltd. v. C.C.E. -1993 (67) E.L.T. 364 that it is an appliance, and hence specifically excluded by the Explanation to Rule 57A as being considered an input.2. Mr. M.C. Katakia, director of the appellant contends that the mandrel is used as a support for coiling the tungsten filament. The coil is so tightly wound around the mandrel that the mandrel has to be dissolved in acid before the coil can be further utilized. It hence cannot be used more than once. It is therefore a consumable and not an appliance. He cites the finding in the decision of the South Regional Bench of this Tribunal in C.C.E. v. Vijil filament and Anr. in Appeals E/369/91 and 420/91. In that decision, t...
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