Mumbai Court March 2000 Judgments
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Khanna Dyeing and Printing Works Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-14-2000
Reported in: (2000)(69)ECC538
1. Adjournment is sought by the advocate for the appellant on the ground that relevant records have so for not been made available in this matter. We do not find this a justifiable ground. If the appellant has engaged an advocate, chooses not to furnish the records to the advocate, that is its affair. We however do not see why we should keep the matter pending if the appellant is not interested in pursuing itself with the advocate. Accordingly we decline to adjourn, and having read the relevant papers and heard the departmental representative, proceed to decide the appeal.2. The question for consideration in this appeal is whether the benefit of Notification 4/88 would be available to the fabrics manufactured by the appellant. The notification provides concessional rate of duty for fabrics falling under Heading 54.09 of the Tariff containing nylon filament yarn, whether or not containing fibres or yarn of cellulosic origin including cotton. It prescribes the duty of Rs. 0.75 per squar...
Delta Corporation Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-14-2000
Reported in: (2000)(69)ECC544
1. These two applications are for waiver of deposit of duty of Rs. 3,96,477 and penalty of Rs. 1.30 lakhs.3. The duty has been demanded as a consequence of denial of Modvat credit on the view that the activity undertaken by the applicant with regard to power driven pumps does not amount to manufacture. I note that the classification list filed by the applicant showing manufacture of these goods had been approved. The Commissioner's finding that process of the manufacture was not shown in that lists is prima facie not relevant. There is no such requirement in the rules. The rule 57G declaration indicated power driven pumps themselves to be input. The explanation offered that these pumps were when tested were necessarily dismantled and put together and painted was also not considered. This activity prima facie amount to manufacture, since it confer upon the article of marketability they do not otherwise possess. No clear reason is forthcoming in the Commissioner's as to why these proces...
Shashank Suresh Khade and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-14-2000
Reported in: (2001)2BOMLR695
Vishnu Sahai, J.1. These appeals have been preferred by five persons namely Ravindra @ Ravi Ramchandra Gurav, Dhananjay Datta Dhuri, Manoj Jaysingh Kadam. Prashant Suresh Khade, and Shashank Khade against the Judgment and order dt. 31.10.1995, passed by the Additional Sessions Judge, for Greater Bombay, in Sessions Case No. 1016 of 1992 convicting and sentencing them to suffer imprisonment for life for the offence under section 302 read with 34 of the I.P.C.While Criminal Appeal No. 631 of 1995 has been preferred by the appellants - Shashank Khade and Manoj Jaysingh Kadam, Criminal Appeal No. 700 of 1995 has been preferred by Ravindra @ Ravi Ramchandra Gurav, Dhananjay Datta Dhuri, and Prashant Suresh Khade.Since both these appeals arise out of same set of facts and a common Judgment, we are disposing them off by one Judgment.2. The prosecution case in short, is as under :-At the time of the incident, whereas the deceased Sanjay Kawle, eye witnesses Vijay Dhupkar P.W. 2 and Rohidas Kaw...
The Federal Bank Ltd. Vs. M/S. H and P. Textiles and Others
Court: Mumbai
Decided on: Mar-14-2000
Reported in: 2000(3)ALLMR26; 2000(3)BomCR505
ORDERA.B. Palkar, J.1. This is a suit for recovery of money. The original defendant No. 1 has died. Defendant No. 1 had approached the plaintiff-bank for grant of credit facility against export bills. The person who approached the bank on behalf of defendant No. 1 was original defendant No. 2. The plaintiff-bank agreed to purchase the bills and pay money to the customers of defendant and defendant was to make payment to the bank. The bank, thus purchased bills of the value of Rs. 7,20,440.00, out of which they realised Rs. 6,35,478.11 Ps. and balance of Rs. 84,936.48 Ps. was outstanding for which the suit is filed. The bank charged interest at the rate of 21% per annum.2. The defendant remained absent at the time of trial, although written statement has been filed by defendant No. 1 and 1-A on 22-6-82 contesting the claim. According to the defendants amount of Rs. 84,936.48 Ps. is not due. The interest is also charged at higher rate. However, execution of document is not denied.3. On t...
The National Union of Seafarers and Others Vs. the Director General of ...
Court: Mumbai
Decided on: Mar-14-2000
Reported in: AIR2000Bom333; 2000(3)ALLMR705; 2000(3)BomCR760
ORDERF.I. Rebello, J.1. Rule.2. Respondents have been served. In view of Order dated 29th February, 2000, heard forthwith.3. Petitioner No. 1 is a Trade Union representing Seamen referred to as ratings and, inter alia, responsible for the protection and welfare of ratings, petty officers, etc. Petitioner No. 2 is an Office bearer of petitioner No. 1. The petitioner No. 3 is another trade union of Merchant Navy Officers and petitioner No. 4 is the General Secretary of petitioner No. 3.It is the case of the petitioners that on 7th January, 2000 the 1st respondents has taken a view that vessel MV Swaraj Dweep operating between Mainland/Andaman and Nicobar Island service on Coasting Trade would be treated as a coasting ship and as such there is no requirement of the Officers and Crew signing articles as required in respect of a Foreign Going Indian Ship. The petitioner No. 1 aggrieved by the said decision represented to the 1st respondent by letter dated 20th January, 2000. By a reply addr...
Hawkers Merchants Welfare Association (Regd.) and anr. Vs. Municipal C ...
Court: Mumbai
Decided on: Mar-14-2000
Reported in: (2000)102BOMLR382
D.G. Deshpande, J.1. Heard.2. This is an appeal by the Hawkers Merchants Welfare Association (hereinafter referred to as the 'plaintiffs') against the Bombay Municipal Corporation. The appellants have challenged the impugned order in Notice of Motion No. 3210 of 1999 in L.C. Suit No. 3687 of 1999 dated 1.2.2000 by which the notice of motion of the plaintiffs was dismissed and ad interim granted on 5.7.1999 was vacated.3. In the notice of motion plaintiffs had prayed 'that pending the hearing and final disposal of the plaint, the defendants, their servants...be restrained by a temporary order and injunction from preventing the members of the 1st Plaintiff from hawking, interfering with the carrying on their respective business in any manner whatsoever at F-North Ward, Mumbai 400 022.' It is the case of the plaintiffs that they were carrying on their business on Flank Road since about 20 years before the filing of the suit and in any case Bombay Municipal Corporation has issued part is t...
Sima Exports Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-13-2000
Reported in: (2000)(119)ELT65Tri(Mum.)bai
1. These six appeals arise out of two orders passed by two Commissioners of Customs. Appeal Nos. C/343, 344 and 345/95-Bom are against the order, dated 21-7-1995 passed by Commissioner of Customs, J.N. Port, Sheva. Appeal Nos. 179, 283 and 284/95-Bom are against the orders of the Commissioner of Customs (II), Mumbai. Both sets of appeals relate to identical circumstances involving same firm and persons and were argued by learned counsel Shri M.M. Patel. These six appeals are, therefore, being disposed of vide this common order.2. M/s. Sima Exports filed shipping bill No. 102982, dated 4-11-1994 describing the goods as stainless steel cutlery weighing 39000 kgs.made of AISI-304 grade stainless steel. The two containers in which the export goods were packed bore Central Excise examination seats.Examination on 25-11-1994 showed that the total weight was 17760 kgs.and that the goods were made of steel inferior in quality than was declared. In his statement Mukesh Mehta, partner of M/s. Si...
Larsen and Toubro Ltd. Vs. Commissioner of Customs and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-13-2000
Reported in: (2000)(69)ECC532
1. These three appeals are proposed to be disposed for reasons given below, after waiving deposit.2. Three appeals were filed by the appellant against the three orders of the Asstt. Commissioner denying Modvat credit on the ground that Central Excise invoice of which one was "pre-anthenticated, i.e.signature of designated officer bearer of the Company put on a blank invoice, as required by law, and the other two held to be items not capital goods within the meaning of Rule 57Q of the Central Excise Rules. The stay application was filed alongwith each appeal. The appellant was heard by the Commissioner (Appeals) on the stay applications. Subsequently an order on each of the appeals, came to be passed not by the Commissioner (Appeals), but by the Superintendent in the office, directing 35% of deposit in cash and execution of bank guarantee for the remaining amount. This order was not complied with.The assessee instead of depositing 35% in cash debited the Modvat account. The Commissione...
Surface Graphics Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-13-2000
Reported in: (2000)(119)ELT622Tri(Mum.)bai
1. M/s. Surface Graphics Private Limited, the appellant in appeal before us is the registered unit manufacturing printed cartons. In the order impugned in this appeal the Commissioner has found that M/s.Surface Graphics Pvt. Ltd. (SGPL for short) is the manufacturer of the goods which were excisable, manufactured by Classic Cartons Pvt. Ltd. (Classic for short) and M/s. Trinova Graphics (Trinova for short). He has found that the other two companies were dummies or shells created by H.G. Shetty and S.M. Shetty; he has therefore directed clubbing together the clearances of each of the three firms, the total of which he finds exceeds the limit provided under notification 175/86, demanded duty payable, without the benefit of notification with interest on the delayed payment and imposed penalty on SGPL, H.G. Shetty and S.M.Shetty.2. The contentions of the advocate for the appellants are these: The constitution of each of the firms in question is different. SGP and Classic are private limit...
Ku. Jayashree D/O Manoharrao Badhe Vs. the Secretary Nagpur Shikshan M ...
Court: Mumbai
Decided on: Mar-13-2000
Reported in: 2000(2)ALLMR504; 2000(4)BomCR199; (2000)3BOMLR147; 2000(2)MhLj528
ORDERS.D. Gundewar, J.1. Rule. Rule made returnable forthwith and heard by consent of parties.2. The petitioner is working as Physical Training Instructor (for short P.T.I.) in Shri Binzani City College, Umrer Road, Nagpur, run by respondent No. 1Society since 16-8-1995. He had applied for the post of P.T.I. in pursuant to the advertisement dated 24-6-1995 as she possessed the qualification of M.A.B.P.Ed. She was appointed to the said post vide order dated 14-8-1995 and joined the service on 16-8-1995. After she was appointed as a part time P.T.I. the respondents Nos. 1 & 2 forwarded the proposal to respondent No. 3, Dy. Director of Education, for approval. However, the respondent No. 3 had refused the approval vide order dated 21-10-3995 on the ground that the said post was reserved for the candidate from the backward class and though the candidate from the backward class was available at the time of interview he was not appointed. As the approval to the petitioner's appointment to th...
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