Mumbai Court October 2000 Judgments
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Balkrishna Inds. and Pramod Podar Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-06-2000
Reported in: (2000)(72)ECC635
1. M/s. Balkrishna Industries, appellant in E/3097/99 is the manufacturer of tyres and Pramod Poddar the other appellant, and referred to in the order in the appeal, is the Executive Director. At the relevant time, the appellant manufactured tyres for light commercial vehicle (LCV for short), trailers and jeep. Tyres of trailer of size 7.50-16 were entitled to concessional rate of duty by Notification 41/89, as were tyres of tractor front of size 6.00-16. LCV also are fitted with tyres of size 7.50-16. Jeeps are also fitted with tyres of size 6.00-16. At the relevant time, tyres for LCV tyres and for jeep also enjoyed an exemption from duty under the same notification. The rate of duty applicable to motor LCV & jeep vehicle tyres was higher than that of either tyres for trailer or tyres for tractor front. In the order impugned in the appeal, the Commissioner has confirmed the proposal in the notice to show cause that the appellant cleared LCV tyres and jeep tyres in the guise of t...
Speciality Valves Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-06-2000
Reported in: (2001)(127)ELT129Tri(Mum.)bai
1. The appellant in 1987 and 1988 at the relevant time manufactured component units of automatic data processing system, peripherals, as also goods such as cards for using central processing units of such system and accessories such as switch mode power supply. The appellant in its classification list filed on 1-4-1987 indicated classification of monitors, keyboards and video terminals under heading 84.73 of the tariff and computer systems and peripherals under heading 84.71, electronic video games and electronic wall machines under Chapter 95.04 and switch mode power supply under heading 85.43. The appellant also claimed benefit of Notification 175/86. At the relevant time the notification provided for clearance without payment of duty (in case Modvat credit was not availed of) to a maximum value of clearance of Rs. 30 lakhs. If the clearances were of goods of more one article classifiable under one heading of the tariff the exemption was to the extent of Rs. 15 lakhs per item.2. The...
Commissioner of Central Excise Vs. Blast Carboblocks
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-06-2000
Reported in: (2001)(127)ELT136Tri(Mum.)bai
1. This appeal was filed on 14-6-1993 by the revenue. The copy of the Order-in-Original was not filed therewith. Notice was sent on 13-6-2000. Show cause notices were sent on 6-7-2000 and 16-8-2000, directing the appellant Commissioner to file, the required papers and cautioning him that in the absence of compliance, the appeal may be dismissed. Today when the case was called out there was no compliance.The appeal is therefore liable for dismissal.2. We further find that the copy of the authorisation of the Commissioner under Section 35B of the Central Excise Act, is not filed by the Revenue at all. The copies of the impugned order in one set are in distinct and in another set plain sheets have been filed. It appears that in the appellant Commissioner's office appeals to the Tribunal are considered as low priority.3. This appeal is dismissed in terms of Rule 11 of the CEGAT (Procedure) Rules, 1982.4. The copy of the order to be marked to the Chief Commissioner, Central Excise, Mumbai....
Commissioner of C. Ex. and Cus. Vs. I.P.C.L.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-06-2000
Reported in: (2001)(127)ELT830Tri(Mum.)bai
1. The respondent to this appeal is M/s. Indian Petrochemical Corporation Limited (IPCL for short). We are concerned with the hydrocyanic acid which obtained by it as a by product and sold it to M/s. Gujarat State Fertiliser Corporation Limited (GSFC for short) and Gujarat Alkali & Chemicals Limited (GACL for short). The assessee deducted Rs. 4000/- per MT as discount in this case of goods sold to GACL and Rs. 5800/- per MT in the case of goods sold to GSFC. The higher discount of Rs. 1800/- given to GSFC was disputed by the department. Notice issued proposing to recover duty on the differential value by disallowing this discount. The Assistant Collector confirmed the demand holding that both GSFC and GACL are industrial consumers belonging to the same class. Hence different rate of discounts are not permissible. The assessee appealed this order. The Collector (Appeals) noted two factors justifying the higher discount to GSFC. The first is that the larger quantity of goods purchas...
Kashinath Ramchandra Patil and anr. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Oct-06-2000
Reported in: 2001BomCR(Cri)1; (2001)1BOMLR282; 2001CriLJ4874; 2001(1)MhLj87
Vishnu Sahai, J.1. Since both these appeals arise out of the same set of facts and a common impugned Judgment we are disposing them off by one judgment. 2. Through Criminal Appeal No. 108 of 1996 the appellants Kashinath Ramchandra Patil and Sudhakar @ Manya Dattatraya Patil have impugned the judgment and order dated 30th January, 1996 passed by the Additional Sessions Judge,Raged -Alibaug convicting and sentencing them in the manner stated hereinafter. Both under Section 302 r/w 34 I.P.C. to imprisonment for life and to pay a fine of Rs. 5000/-, each in default to undergo one year's R.I. each. In addition Kashinath Ramchandra Patil under Section 324 I.P.C. to one year's R.I. and to pay a fine of Rs. 500/- and in default to undergo 6 months R.I. The substantive sentences of appellant Kashinath Ramchandra Patil were directed to run concurrently. It is pertinent to mention that along with the said appellants was tried accused Madhukar Ramchandra Patil for the offence under Section 302 r/...
Bharat Petroleum Corporation Ltd. Vs. Workmen Employed in the Refinery ...
Court: Mumbai
Decided on: Oct-06-2000
Reported in: 2001(2)ALLMR48; 2001(2)BomCR224; (2001)2BOMLR221; [2001(88)FLR1]; (2002)IVLLJ354Bom
R. J. Kochar, J.1. Grant of 50% relief and denial of 50% relief cannot always be considered as justice according to law. The award of the Central Industrial Tribunal has exactly done so by granting 50% wages to the employees and denying them 50% of the wages. Both the parties have filed the above writ petitions to challenge the same. Hereinafter, both the parties would be referred to as 'the employer corporation' and 'the employees union'.2. The facts in nutshell can be stated as follows :-On 29th January, 1976, the Government of India nationalised two erstwhile Burma Shell Companies whereby all the assets, liabilities and business of the said Companies came to be vested in a Government Company. The employees became public sector employees and therefore, they demanded the reliefs of permanency to all the workmen recruited after nationalisation and that the employees recruited after nationalisation insisted to get the benefits of the settlement, entered into in 1973-74 by the erstwhile ...
Reliance Industries Limited Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-05-2000
Reported in: (2001)(73)ECC299
1. The appellant manufactures in its factory purified terephthalic acid (PTA for short), the principal raw material for polyester filament yarn. Part of this PTA was captively consumed in its factory for making the yarn, the remaining being cleared on payment of duty. The PTA cleared for home consumption is packed in laminated plastic bags. The PTA cleared for captive consumption is generally not packed although some quantity of it was to be so packed. At the relevant time PTA captively consumed was not exempted from duty. The appellant filed price lists showing the cost of the PTA for captive consumption. This was not accepted on the ground that the price of PTA that was cleared for home consumption being available, it is that price that should be applied. Adjudicating on the notice the Assistant Collector, whose order has been confirmed by the Collector (Appeals), confirmed the demand for duty. He did not accept the appellant's contention that since the PTA cleared for captive consu...
Lakme Lever Limited Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-05-2000
Reported in: (2001)(127)ELT790Tri(Mum.)bai
1. The appellant is a manufacturer of cosmetics and toilet preparations. It manufactures and sells shampoos, cosmetics, skin creams, lipstick and other goods. Among its customers is the Canteen Stores Department of India (CSD for short). This organisation purchased the goods manufactured by the appellant for sale through its retail outlets for members of the armed forces and their families. The CSD, in view of the peculiar nature of its customers and the location, of which most are in remote border areas, asked the appellant to sort and pack the goods in the manner that would attract its customers. For example a carton of lipsticks would be ordinarily sold containing 12 lipsticks of one colour. In the case of CSD, however, a carton contained 12 assorted colours of lipsticks. Similarly a case of shampoo sold to the CSD consists of mixed varieties for dry, oily and regular hair, unlike shampoo sold to other customers, where each carton contains only one variety.2. The goods marketed by ...
The Tata Hydro-electric Power Supply Co. Ltd. and ors. Vs. Union of In ... Overruled
Court: Mumbai
Decided on: Oct-05-2000
Reported in: 2001(2)ALLMR30; 2001(2)BomCR20; (2001)1BOMLR526; 2001(1)MhLj755
ORDERB. N. Srikrishna, J.1. This Appeal is directed against the judgment and order of the learned Single Judge (D. K. Deshmukh, J.) dated 17th December 1999 allowing the Petition and setting aside the Arbitration Award No. 18 of 1998. When this Appeal came up for admission, Counsel on both sides requested that the Appeal be finally heard at that stage itself. We have acceded to this request.2. Appeal admitted. Notice made returnable forthwith. Respondents waive notice through Counsel. By consent. Appeal is finally heard.3. The Appellants are licensees under the Indian Electricity Act. 1960 who supply electric energy to consumers. The Respondent is Union of India which owns the Western Railway.4. On 7th July, 1971, a Power Supply Agreement was executed between the Appellants and the Respondent, Western Railway, for supplying electricity to the Railways. Clause 20 of the Power Supply Agreement contains an arbitration clause which reads as under :-'20.0 In the event of any dispute or diff...
G.M., Nanded Central Co-operative Consumers' Wholesale and Retail Stor ...
Court: Mumbai
Decided on: Oct-05-2000
Reported in: 2001(3)BomCR583; (2002)IVLLJ823Bom
R.M.S. Khandeparkar, J.1. Heard learned advocate for the petitioner. This petition arises out of an order dated October 24, 1986 passed by the Labour Court, Aurangabad ordering the petitioner to pay back wages for a period from October 20, 1970 to July 9, 1982 amounting to Rs. 52,840.40 paise to the respondent No. 1 herein. 2. The facts in brief relevant for the decision are that the services of respondent No. 1 were terminated by the petitioner on April 8, 1971, The respondent challenged the termination of service before the Co-operative Court but without any success. Ultimately the respondent No. 1 applied to the Government for reference of the industrial dispute by letter dated November 7, 1977 pursuant to which the case of the respondent No. 1 was referred as industrial dispute for consideration by the Labour Court by an order dated December 31, 1977 and the Labour Court after recording the evidence produced by the parties delivered its award on February 26, 1982 thereby directing ...
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