Mumbai Court June 2000 Judgments
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Divyalakshmi Plastic Indus. Pvt. Vs. C.C.E. and C. (A)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(70)ECC805
This is the party's appeal against the above captioned impugned order No. V. 2A (VAL-RP) 248/91 dated 30-8-1993 praying for quashing, and setting aside the same, and for necessary relief, as per appeal petition, may be granted.1. The facts of the case in brief are that appellant manufactures Plastic Satranj falling under Chapter heading 4001.00 of CETA, out of duty paid raw material received on their account and sold to third parties on principle to principle basis at the price claimed by appellant in the price list filed from time to time. The appellant also received duty paid raw materials from M/s. Supreme Industries, Bombay for manufacture of Satranj on payment of job charges; including the manufacturing cost and manufacturing profit of appellant. It had filed price list for both above two categories of Satranj manufactured. As far as Satranj manufactured on their account, appellant had declared the price list at which they sell the goods, to third party on principle to principle ...
Bagai Golden Transport Co. and Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(71)ECC164
1. These 10 stay applications have been filed for waiver of duty of Rs. 1,54,69,918.35 and penalty of Rs. 1,54,000 on the appellant Dhariwal Tobacco Products that appellant in E/3090/99 and also penalties of ranging from Rs. 1,00,000 to Rs. 10,00,000 imposed on various other appellants, apart from the appellant in E/3090/99-Mum which is the appeal filed by the assessee 2. The assessee is manufacturing Pan Masala Gutkha (hereinafter referred to as PMG) and the said product is classifiable under Chapter heading 2106.11 of the CETA, 1985. The departmental authorities had suspected that there were some clandestine removals. Therefore they issued a show cause notice dated 6.2.95 (page 63 of the paper book) charging assessee for demanding excise duty amounting to Rs. 1,38,93.527.43 + Rs. 10,32,640.92 and Rs. 5,43,750. The notice also charged them with confiscation of the goods imposition of penalty etc.The appellants on procuring various raw materials consisting of alkalies, unmanufactured ...
Mahan Synthetics Textiles Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(71)ECC176
1. We have heard the common representative of the applicants on the early hearing applications filed by five appellants.2. If is difficult to accede to the early hearing solely on the ground that the applicant has not been heard by the Commissioner. The question in four of these applications is whether the length of the gallery which are part of the stenter should be reckoned while calculating the dimension of chamber for purpose of levy of duty. There is no provision in the rules provided for this for granting hearing. Further the ministry circular dated 27-2-1999 on the basis of which trade notice has been issued, it appears to us, would be binding on the Commissioner in view of the Supreme Court judgment in Paper Products v. CCE - 1999 (112) E.L.T. 765. If the matter is already decided by the Board circular, what purpose the hearing will serve, other than an empty formality, is not clear.3. There is however one point that has not been argued. The Board's circular provides that gall...
Crystal Corporation Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(71)ECC172
1. Shri D.H. Shah, Ld. Counsel for the applicant prays in an humble manner that the early hearing should be granted in the case for the following among other reasons: --The goods are aluminium composite panel required for appellants construction business. --The Delhi Customs have treated these items not as a consumer product. --Where there are different treatments by two Custom Houses, early hearing is normally given. --When there is difference in classification early hearing is normally given. --Where there are items of import in a repetitive nature, early hearing is granted.We have considered the very interesting argument by Mr. Shah. Normally early hearing is granted taking into account, the amount involved in the case and also the nature of the question, namely whether the question is of repetitive in nature. In moving the application for early hearing Mr. Shah does not place before us how many imports have been done at Bombay Custom House to support his argument. It may be true t...
Commissioner of Central Excise Vs. Echjay Indus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(71)ECC169
2. In this case the Tribunal by the impugned order has held that the assessee was entitled to Modvat credit which was taken on the basis of the certificate issued by consignment agents of TISCO. The Tribunal has passed the impugned order on the basis of the Board Circular as well as the judgment of the Tribunal in the case of Hero Cycles Ltd. v.Collector of Central Excise, Chandigarh in the application before me. The department seeks to raise the following question of law in paragraph 8 of the E.A. 6 Form-- Whether sales challans issued by the consignment agent of M/s. TISCO Ltd. are at par with the sales challan.The department is seeking the reference of the said question on the basis of what is contained in paragraph 5 in sub-para (iv): The Hon. Tribunal has erred in relying upon the decision in the case of M/s Hero Cycles Ltd. v. CCE, Chandigarh in so much as the Tribunal has been directed to frame a question of law by the High Court of Punjab and Harayana vide its order dated 19th...
G.N. Gidwani Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-2000
Reported in: (2000)(71)ECC173
1. We are concerned in this appeal with the valuation of the car imported by the appellant. The appellant questions the valuation with regard to the following elements.2. It is first contended that the diplomatic discount which is given at 10% of the assessable value should not be denied. The appellant states that at the relevant time he was functioning in the High Commission of India at London of the rank of First Secretary. He was entitled to and obtained, a diplomatic discount of 10% from the supplier of the car.3. The Collector (Appeals), before whom this point was raised has said unlike in the case considered by the Tribunal the orders which was cited before him the appellant has filed to furnish evidence to prove that the supplier has actually extended diplomatic discount of 10%. We find it difficult to appreciate this point. The invoice issued by Mercedes Benz (United Kingdom), London to the appellant for the purchase of the car itself shows a diplomatic discount of 10% as a de...
Hiraman Sakharam Borkar Vs. State of Maharashtra
Court: Mumbai
Decided on: Jun-19-2000
Reported in: 2001BomCR(Cri)62; 2000CriLJ4185
S. G. Mahajan. J.1. Appellant Hiraman s/o Sakharam Borkar has preferred the instant appeal against the order of conviction and sentence passed upon him by the learned Additional Sessions Judge, Bhandara, in Sessions Trial No. 158/1994. The learned Additional Sessions Judge, by his judgment and Order dated 22.8.1995, convicted the appellant of the offence under section 376 of the Indian Penal Code and sentenced him to suffer rigorous imprisonment for ten years and to pay a fine of Rs. 500/- or in default, to suffer simple Imprisonment for five months more.2. The case of the prosecution is as follows :-(a) Victim Vandana, who was aged 12 years at the time of incident, was a student of 7th Standard and she was residing with her parents Rajkumar and Sushilabai at village Ambadi. Accused-appellant Hiraman was also the resident of the same village. The accused appellant is the grandfather of Vandana by relation. Some time prior to the incident, the father of Rajkumar had expired. So the fami...
Commissioner of Income-tax Vs. Acme Manufacturing Company Ltd.
Court: Mumbai
Decided on: Jun-19-2000
Reported in: [2001]249ITR460(Bom)
1. The short point which arises for consideration in this appeal is : whether the Commissioner of Income-tax (Appeals) was right in directing the Income-tax Officer to exclude the conveyance expenses and telephone expenses from computation of disallowance under Rule 6D of the Income-tax Rules, 1962.2. The facts relevant for the purpose of deciding the above question are as follows :The controversy in this case pertains to the assessment year 1989-90. The assessee-company is engaged in the business of manufacturing and sale of cranes, gas generators, etc. As per the tax audit report, disallowance was worked out at Rs. 1,52,372. The Assessing Officer in the course of verification of the details, found that the expenses incurred by the assessee in the course of traveling had not been considered for the purposes of disallowance. As per the details available on the record, the total of other expenses of Rs. 1,56,374 was disallowed in addition to the disallowances made by the assessee of Rs....
Commissioner of Income-tax Vs. Diners Club India Ltd.
Court: Mumbai
Decided on: Jun-19-2000
Reported in: [2001]248ITR679(Bom)
1. The short point which arises for consideration in this appeal filed by the Department is : whether the Tribunal was justified in holding thatincome from dividends, profits on sale of investments and interest on deposits constituted profits from eligible business within the meaning of Section 32AB of the Income-tax Act, 1961.2. The facts giving rise to this appeal, briefly, are as follows :The assessee is a club. The assessee claimed investment deposit account allowance as per the report submitted under Rule 5AB. The assessee contended before the Assessing Officer that income from dividends and profits on sale of investments during the relevant assessment year constituted profits from eligible business computed in accordance with Part II and Part III of Schedule VI to the Companies Act. This contention of the assessee was not accepted by the Assessing Officer in view of the clarification issued by the Institute of Chartered Accountants. Ultimately, the matter came before the Tribunal...
Commissioner of Income-tax Vs. Mahindra Ugine and Steel Co. Ltd.
Court: Mumbai
Decided on: Jun-19-2000
Reported in: (2001)169CTR(Bom)191; [2001]250ITR696(Bom)
1. Three questions have been raised in the above appeal for the assessment year 1985-86. Question No. 1 is as follows :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the entire amount of initial contribution to superannuation fund should be allowed instead of 1/5th of 80 per cent, thereof ?'2. Learned counsel for the Department concedes that the above question has been answered in favour of the assessee and against the Department in CIT v. Sirpur Paper Mills : [1999]237ITR41(SC) . Hence, question No. (i) is answered in the affirmative and in favour of the assessee.3. The second question referred to this court in the appeal is as follows :'(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the stamp duty paid on debenture issue amounting to Rs. 9,40,808 is an allowable deduction under Section 35D of the Income-tax Act ?'4. Question No. (ii), quoted above, has not b...
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