Mumbai Court November 2000 Judgments
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Prayagsinha Bharatsinha and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Nov-15-2000
Reported in: 2001ALLMR(Cri)868; 2001CriLJ1327
Vishnu Sahai, J.1. Through this appeal, the appellants challenge the judgment and order dated 19-3-1997 passed by the IInd Additional Sessions Judge, Thane, in Sessions Case No. 164 of 1995 whereby they have been convicted and sentenced to undergo imprisonment for life and to pay a fine of Rs. 1000/- each in default to suffer three months' R.I. for the offence Under Section 302 read with 34, IPC.2. Shortly stated the prosecution case as mainly emerging from the recitals contained in the FIR lodged by the deceased Ramnarayan Singh is as under : -- The appellant-Prayag Sinha Bharat Sinha is the father-in-law of the appellants Vedprakasinha Birendra Kumar Sinha and Ashok Kumar Upendrakumar Sinha. The three appellants at some places in the record of the trial Court instead of Sinha have been also mentioned as Singh. At the time of the incident they were residing at Dennis compound, Prayag Sinha Chawl in Karvalo Nagar in District Thane. At that time, the deceased Ramnarayan Singh also refer...
Commissioner of C. Ex. and Cus. Vs. Kirloskar Brothers Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(73)ECC691
1. M/s. Kirloskar Brothers Limited, the respondent to this appeal, filed price-lists in Part I and Part II for the gas compressors manufactured by it. The prices in Part I indicated the price at which the compressors were generally sold to its dealers. The prices in Part II were for goods sold against specific purchase orders received by it from such dealers, and were lower than the prices in Part I. Notice was issued to it on the ground that separate prices in Part II were not permissible since the purchasers at the Part II prices were none other than the dealers to whom prices in Part I would apply. The Assistant Collector, adjudicating on the notice, confirmed the demand. The assessee appealed this order. The Collector (Appeals) noted that there had been no allegation that the difference in price was due to any consideration other than commercial considerations and, applying the ratio of the Tribunal's decision in Cora Mai Hari Ram v. C.C.E. - 1994 (69) E.L.T. 269, held that differ...
K.K. Gupta and Sons (J.V.) Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(73)ECC693
1. The appellant was engaged in breaking up ships, and inter alia obtaining thereby two excisable products, ferrous scrap and non-ferrous scrap. It took as Modvat credit the additional duty of Customs paid on the ship, intending to utilise it for payment of duty on the scrap. The exact date of taking such credit is not known. However, subsequent to the taking of the credit, duty on ferrous scrap was exempted, by issue of notification on 1.3.93. The appellant thereupon utilised the credit available to it towards payment of duty on the non-ferrous scrap which continued to be liable to duty. The Asst. Collector issued notice to the appellant proposing disallowance of the credit taken to the extent of Rs. 16.70 lakhs on the ground that ferrous scrap was exempted from duty, and imposition of penalty. In due course, he confirmed the proposal in the notice. His order having been confirmed by the Collector (Appeals), the matter is before us.2. The basis for the calculation of the duty in the ...
K.K. Gupta and Sons (J.V.) Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(96)LC365Tri(Mum.)bai
1. The appellant was engaged in breaking up ships, and inter alia obtaining thereby, two excisable products, ferrous scrap and non-ferrous scrap. It took as modvat credit the additional duty of Customs paid on the ship, intending to utilise it for payment of duty on the scrap. The exact date of taking such credit is not known.However, subsequent to the taking of the credit, duty on ferrous scrap was exempted, by issue of notification on 1.3.1993. The appellant thereupon utilised the credit available to it towards payment of duty on the non-ferrous scrap, which continued to be liable to duty. The Asst. Collector issued notice to the appellant proposing disallowance of the credit taken to the extent of Rs. 16.70 lakhs on the ground that ferrous scrap was exempted from duty, and imposition of penalty. In due course, he confirmed the proposal in the notice. His order having been confirmed by the Collector (Appeals), the matter is before us.2. The basis for the calculation of the duty in t...
Commissioner of Cus. Vs. Toshniwal Bros. (Bombay) Pvt.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(133)ELT208Tri(Mum.)bai
1. Condonation of the delay of four years in filing this appeal delay is sought on the ground that it has been caused by overlooking the requirement that separate appeals ought to have been filed in respect of Kamal Nursing Home (Kamal for short), the importer and Toshniwal Bros., the indenting agent, both of whose cases are dealt with in a common order of the Collector. The appeal relating to Kamal is filed in time. In these circumstances, the delay is condoned.2. Kamal imported a whole body computerised topography scanner, with spares. Toshniwal Bros., the respondent to this appeal was the indenting agent for Shimandzu Corporation, the Japanese supplier of the scanner, and Kamal had ordered the scanner and parts through it.Exemption for the scanner and spares was claimed under the Notification 64/88, and the customs duty exemption certificate issued by Director General of Health Services produced in support. Examination of the goods revealed the presence of spares valued at Yen 6,17...
Rohan Exports and P.C. Agarwal Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(73)ECC689
1. The order of the Collector, impugned in this appeal, seeks to recover duty on three counts, and consequently impose penalty on the manufacturer and its excise incharge, Purushottam C. Agarwal.2. When the matter came up for hearing on 25.10.2000 the appellants were absent and unrepresented despite notice. A letter faxed by the appellant asks for adjournment on the ground that its Advocate was out of station on account of Diwali. However the Advocate on record R.S.Dinkar, has already withdrawn from the matter by his letter dated 28.9.2000 for want of instructions. There is no evidence of any other Advocate having been engaged. Therefore we decline to adjourn. We have read the memorandum of appeal and connected papers and heard the departmental representative. For want of time, the matter was adjourned for dictation to 30.10.2000.3. The show cause notice demanded duty of Rs. 26,680 being Modvat credit taken on inputs, which were cleared by the appellant without payment of duty. In his...
Commissioner of Central Excise Vs. M.P. Steel Corporation
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-2000
Reported in: (2001)(73)ECC695
1. After hearing both sides we agree that the order which is a subject matter of this application is not entirely clear. In our view, however, the conclusion that it has arrived remains unchanged.2. The ship MV Olinda was imported for breaking up and were required to be assessed to duty in terms of its light displacement tonnage or LDT as provided in the customs tariff. Note 2 to Chapter 89 of the tariff specifies that where there is more than one LDT shown in the ship documents the highest LDT has to be applied. The LDT 7009 tons was that was certified by the ship's builder at the time of its construction.The Collector finds that subsequent to its modification at the yard of M/s. Naval Consult at Hamburg its LDT has increased to 8570 tons. The trim & stability book issued by Naval Consult does not specifically indicate the LDT. It shows at page 1 the displacement to be 19368 tonnes and deadweight to be 10798 tonnes. This is the difference between displacement and deadweight. Of t...
Hindustan Petroleum Corporation Ltd. Vs. Habib Bismillah Khan and ors.
Court: Mumbai
Decided on: Nov-14-2000
Reported in: 2001(2)BomCR421; (2001)1BOMLR790; [2001(90)FLR192]; (2002)IVLLJ438Bom; 2001(3)MhLj180
ORDERS. Radhakrlshnao. J.1. The brief facts common to all the above seven petitions are as follows.2. The Petitioner is engaged in the activity refining and distribution of petroleum products. The Respondent No. 1 in Writ Petition No. 1605 of 1999 was employed as a Gatekeeper at Wadala - I Installation of the Petitioner. Respondent No. 1 in Writ Petition Nos. 1606 and 1611 of 1999 were employed as a Watchman at Wadala - I Installation of the Petitioner. Respondent No. 1 in Writ Petition Nos. 1607, 1608 and 1610 of 1999 were employed as a Heavy Vehicle Driver at Wadala - I Installation of the Petitioner. In Writ Petition No. 1609 of 1999 the Respondent No. 1 was employed as a Fitter at Wadala - I Installation of the Petitioner.The Petitioner came to know that there has been regularly pilferage/ theft of petroleum products from Wadala-I Installation and in fact it appears that the Vigilance Department got the information that there would be an attempt to pilfer petroleum products on 29th...
Capt. S.C. Adhikari and ors. Vs. Air India and ors.
Court: Mumbai
Decided on: Nov-14-2000
Reported in: 2001(2)ALLMR17; 2001(2)BomCR269; (2001)2BOMLR27; [2001(88)FLR793]; (2002)IVLLJ409Bom
B.P. Singh, C. J. 1. The Petitioners herein. 14 in number, are pilots of the 1995-96 batch, holding Air-Lines Transport Pilot Licence (hereinafter referred to as A.L.T.P. Licence). They joined the Respondent No. 1 Company (Air India) in the year 1996-97 along with other trainee pilots holding Commercial Pilot Licence (hereinafter referred to as the C.P.L.). In this Writ Petition, the Petitioners have challenged only clause 7(c) of the settlement brought about in the course of conciliation between the employer. Respondent No. 1 (Air India) and Respondent No. 2, India Pilots Guild, representing the pilots of Respondent No. 1, who are 'workmen' within the meaning of the Industrial Disputes Act. The aforesaid settlement arrived at in the course of conciliation proceedings on 3rd January, 1998 deals with a variety of subjects and a mere perusal of the said settlement would disclose that large number of disputes, touching the various issues, were settled. Clauses 7(c) and (d) of this tripart...
Ashok Thapper Vs. Saral Enterprises and ors. and Saral Enterprises and ...
Court: Mumbai
Decided on: Nov-14-2000
Reported in: 2001(2)BomCR61; (2001)2BOMLR57; 2001(2)MhLj795
ORDERP. C. ( R. J. Kochar, J.) 1. Often civil litigation threatens to be perpetual or atleast it assures to be co-extensive of the life of the litigant. Sometimes, it so happens that in spite of filing of a compromise or consent terms to put an end to a litigation in the Court of law, it continues to erupt from time to time, depending on the circumstances which arise even after burial of the suit. The present is the case wherein the feud continues between the parties though it was supposedly buried in the coffin of a consent term and consent decree given by the Court on 8th December, 1995. Even thereafter, the restless soul of the present suits is haunting the litigation. I need not refer to and enumerate the number of applications in the form of notices of motion or chamber summonses filed by the parties against each other for certain reliefs. The present chamber summons is at the stage of sale of the defendant's flat to realise the fruits of the decree which was given to the plaintif...
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