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Mumbai Court June 2000 Judgments

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Jun 01 2000

Commissioner of C. Ex. Vs. Charak Pharmaceuticals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-01-2000

Reported in: (2001)(127)ELT748Tri(Mum.)bai

1. The respondent is a manufacturer of pharmaceutical products. In accordance with the practice in that industry the respondent cleared some quantity of these products for free distribution to medical practitioners and others as samples. The common question for consideration in this appeal is whether in arriving at the assessable value of these samples, a value lower than that adopted for assessment of the identical products cleared for sale by it be accepted.2. The Assistant Collector disallowed the claim on this ground and the claim of deduction on account of discount. On appeal from this order the Commissioner (Appeals) found in favour of the assessee on both counts. The department's appeal does not question his view that equalised freight was not to be included in the assessable value but challenges the other finding that the goods had to be valued lower than the corresponding goods.3. We have heard the departmental representative. The respondent is absent and unrepresented despit...


Jun 01 2000

Gurera Synthetics Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-01-2000

Reported in: (2000)(71)ECC162

2. The appellant is a processor of fabrics. Duty due on such fabric is determinable, in accordance with the rules on the number of stenter and the dimensions of such stenters installed in the factory. The appellant filed a declaration according to the rules indicating the number of stenter to be three and their dimensions. The Commissioner in determining the production has taken into account, in addition to what was declared, the total part length of galleries of these stenter and considered these galleries to be part of the chapter by recourse to Explanation 1 to Notification 42/98 3. The contention of the representative of the appellant that a stenter is used for heat setting or dry fabric which has been subjected to other process. It is stated that the alterations of the dimensions of the fabrics which may take place when it is subject to other processes, required it to be passed through the stenter so that when the fabric is given finishing, the fabric is given width under tension...


Jun 01 2000

Peico Electronics and Electricals Ltd.(Now known as Philips India Pvt. ...

Court: Mumbai

Decided on: Jun-01-2000

Reported in: 2000(3)ALLMR285; 2000(4)BomCR347; (2001)2BOMLR353; [2000(86)FLR267]; 2000(4)MhLj4

ORDERR. J. Kochar, J. 1. The Petitioner, a Public Limited Company, is aggrieved by an Order dated 28.9.1994 passed by the Industrial Court, Maharashtra at Pune in Complaint (U.L.P.) No. 488 of 1983 filed by the Respondent Union under Section 28(1) read with Items 9 and 10 of Schedule IV of the M.R.T.U. & P.U.L.P. Act, 1971 declaring that the Petitioner Company had engaged in an unfair labour practice under Item 9 of Schedule IV of the Act by not paying to the concerned employees their wages for the month of July, 1983 and further directing the Company to pay them their wages/salaries for the month of July, 1983.2. The Respondent Union filed the aforesaid complaint against the Petitioner Company claiming wages for the month of July, 1983 on the ground that the employees were ready and willing to work and they were reporting for work in the factory but they were not provided work and that there was no raw material available in the Company and that it was a deliberate decision of the Peti...


Jun 01 2000

The Bombay Municipal Corporation Vs. Shri S. B. Parulekar

Court: Mumbai

Decided on: Jun-01-2000

Reported in: 2000(3)ALLMR293; 2000(4)BomCR356; [2000(86)FLR400]

ORDERR. J. Kochar, J.1. The Bombay Municipal Corporation is anxious to get the impugned Award dated 16-7-1992 passed by the 5th Labour Court at Bombay quashed and set aside for the sake of principles. It is an admitted position by both the learned Counsel that the concerned respondent employee having reached the age of superannuation was not entitled to be reinstated in service but was entitled to back wages and all other consequential benefits arising from the impugned Award. It is also an admitted position that the petitioners have paid the respondent employee all whatever was due to him including back-wages etc. The petitioners have lost on facts by wrong application of judgment of Division Bench of this Court. They want the law to be set right as they are facing similar situation qua other employees, similarly placed. Shri Walawalkar, the learned Counsel for the petitioners has pointed out that having lost at all the interim stages the petitioners have paid all the back-wages and o...


Jun 01 2000

Maharashtra General Kamgar Union Vs. Indian Gum Industrial Ltd. and An ...

Court: Mumbai

Decided on: Jun-01-2000

Reported in: 2000(4)ALLMR782; 2000(4)BomCR818; [2000(86)FLR533]

ORDERR.J. Kochar, J.1. The petitioner Union has challenged the Order dated 9-5-1995 of the Industrial Court, Maharashtra at Bombay on not less than 60 grounds in the present writ petition. The Industrial Court was pleased to dismiss the complaint filed by the petitioner Union under section 28 read with Items 6 of Schedule II and 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (for short MRTU & PULP Act) alleging that the respondent company had engaged in an unfair labour practice by initially issuing a lock-out notice and finally declaring closure of the undertaking at Mumbai in contravention of section 25-O of the Industrial Disputes Act, 1947. The nub of the petitioner's complaint was violation of section 25-O of the Industrial Disputes Act, that is, the respondent company had not taken permission from the State Government before closing down of its unit at Mumbai as required under the said provision of Chapter V-B o...


Jun 01 2000

Annasaheb Dattatraya Sandbhor Vs. Garware Wall Ropes Ltd. and anr.

Court: Mumbai

Decided on: Jun-01-2000

Reported in: (2002)IVLLJ708Bom

R.J. Kochar, J.1. A very delicate matter indeed for the Respondent-employer. From the facts which would be narrated by me hereinafter it would be clear that the management of the Respondent employer did not have any grievance as such directly offending it in the sense of any misconduct having been committed by the petitioner qua the management. It appears that there was a spate of complaints from other workmen employed by the Respondent employer that thefts of money from their pockets of their clothes were taking place and that they had also lost their valuable items such as calculators etc., from the premises of the company during the period when they were on the shop floor when they had kept their usual civil dresses on the hangers outside the department provided by the management. The security officer appears to have taken cognisance of the frequent complaints from the workmen and after consulting his subordinates and colleagues he laid a trap to catch the culprit. According to the ...


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