Mumbai Court September 2000 Judgments
Kamala W/O Harishchandra Dhawade Vs. O.P. Bali, Commissioner of Police ...
Court: Mumbai
Decided on: Sep-30-2000
Reported in: 2001(5)BomCR443
R.K. Batta, J.1. The wife of the detenu has filed this petition seeking to quash and set aside detention order dated 20-12-1999 which was served on the detenu on 8-1-2000. Reference was made to the Advisory Board under section 10 of the Maharashtra Prevention of Dangerous Activities of Slumlords, Bootleggers, Drug Offenders and Dangerous Persons Act, 1981 (for short, the said 'Act') on 17-1-2000. The Advisory Board gave its opinion on 22-12-1999 and the Government confirmed the order of detention on 21-2-2000.2. The detention order was issued by the Commissioner of Police, Nagpur in exercise of power conferred under sub-section (1) of section 3 of the said Act read with Government Order, Home Department (Special), No. DDS. 1399/4/SPL-3 (B) dated 19th November, 1999. The same was approved by the State Government on 28-12-1999. The detention order and the grounds of detention were served on the detenu on 8-1-2000 itself. In the grounds of detention, it is stated that since the year 1979,...
Tag this Judgment!Commissioner of C. Ex. Vs. CamlIn Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-29-2000
Reported in: (2001)(127)ELT215Tri(Mum.)bai
1. The brief issue involved in this appeal is as to whether inks manufactured by the respondents and used in writing instruments like market pens, fountain pens, drawing pens, sketch pens, rapidograph pens, croquill lettering pens are classifiable as writing ink under Heading No. 3215.10 or should be considered as other than writing ink under Heading 3215.90 as contended by the Revenue. The matter was heard and the contents of letter dated 22-6-2000 submitted by Shri M.H.Patil, Advocate were also considered and after considering the submissions, it is found that except for marker inks, rapidograph inks, highlighting inks and croquill lettering pen inks, other inks being manufactured would be covered under Heading 3215.10 and marker inks, rapidograph ink, highlighting inks, croquill lettering inks would be covered under other inks under heading 3215.00. In coming to this decision, we are relying on HSN notes and also the decision in the case of CCE, Delhi v. Technik Industries 2000 (39...
Tag this Judgment!Gujarat Industrial Trucks Ltd. Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-29-2000
Reported in: (2001)(127)ELT193Tri(Mum.)bai
1. The appellants have not present in spite of due and sufficient notice. We therefore, take up this appeal for disposal on merits after hearing Smt. R. Arya for the Revenue. The appellants manufactured hand trolleys and parts thereof claiming classification either under heading 8479.00 or in the alternative under 8428.00. The Asstt. Commissioner's decision of classifying it under heading 8716.00 was upheld by the Collector (Appeals). Hence, the present appeal. "Machinery and mechanical appliances; Electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles." 3. Sub-heading 84.79 refers to Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Sub-heading 84.28 succeeds heading 84.27. It speaks of trucks etc. and covers machinery performing similar functions. This classification also is not appropriate. On the other ha...
Tag this Judgment!D.C. Metal Corporation Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-29-2000
Reported in: (2001)(127)ELT216Tri(Mum.)bai
1. Although, this case was posted for hearing on the stay application, the issue being small, the appeal itself was taken up for final hearing by granting waiver of pre-deposit of duty of Rs. 76,472.08/-.2. I have heard Shri D.D. Gwalani, Advocate for the appellants and Shri K.M. Patwari, JDR for the department.3. The appellants operate under the Modvat scheme. The fact of physical receipt of the duty paid inputs in shown in RG 23A Part I register. The credit of duty paid on such goods is shown in RG 23A Part II register.In the instant proceedings, on receipt of certain goods, the assessees made the requisite entry in the Part II register but failed to make such entries in the Part I register. In deciding the show cause notice seeking denial of the credit so taken, the Asstt. Commissioner made the following observations :- "The Assessees submitted that the goods have been actually received from M/s. K.C. Metal Inds. under Invoice No. 229 dated 31-10-1995 and produced copy of delivery ...
Tag this Judgment!Bharat Bijlee Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-29-2000
Reported in: (2000)(72)ECC632
1. The application contends there are two errors in the order of the bench. The first is that the Tribunal has not considered the material evidence produced to show the difference between the standard type of electric motors manufactured by the applicant and the other motors generally described as non-standard which were manufactured according to the specific requirement of the customers to whom they were ultimately to be supplied.2. We have heard Mr. Hidayatullah at length on the application. The departmental representative contends that the order of the bench is clearer enough and any attempt by the Tribunal to accept the application would amount to review of that order which is impermissible.3. We are unable, in principle, to accept this contention. The Tribunal has the power to correct an error apparent on the face of the record.The correction of any such error is clearly distinguishable from a review, even if the result of such correction may be different than that already arrive...
Tag this Judgment!Poonya Sagar Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-29-2000
Reported in: (2001)(127)ELT202Tri(Mum.)bai
1. The appellants manufactured seat covers on job-work basis. The raw materials were supplied by M/s. Mahindra & Mahindra Ltd. The appellants had declared the value for payment of duty on the combination of cost of raw material and labour charges including their profits. Show cause notice was issued alleging that 10% notional profit should be added over and above the job charges in terms of the Supreme Court judgment in the case of Ujagar Prints Ltd. - 1989 (39) E.L.T. 493 (S.C.). The Asstt. Commissioner dismissed the appellants' claim that their profits were already forming part of the job-work equation. He held that since the Supreme Court has used the phrases 'manufacturing costs and the manufacturing profits' separately, they could not be taken as combined.He loaded the value and confirmed the demand. The Collector (Appeals) having upheld the findings, the present appeal is before us.2. We have heard Shri Patil, Advocate along with Shri T.C. Nair, Advocate for the appellants a...
Tag this Judgment!Nylo Plast Industries P. Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-29-2000
Reported in: (2002)82ITD315(Mum.)
1. The only dispute involved in this appeal of the assessee, for assessment year 1993-94, is relating to the assessment of Rs. 11,60, 841 as revenue receipt. Rival contentions have been heard and records perused.2. The relevant facts, in this case, are that an Apartment No. G-A on the ground floor of Nyloc House, Bombay, admeasuring more than 10,000 sq. ft. was owned by two persons, namely Late Hansraj Jeevandas Thacker and Late Prema Jeevandas Thacker. M/s Nylo Plast Industries (P.) Ltd. were the tenants of the said premises. They entered into an agreement, on 3-6-1981,with M/s Nylo Plast Industries (P.) Ltd. (the assessee) for the sale of the said Apartment together with 20. 89% of undivided right title and interest of the owners in the common areas and facilities appurtenant to the said premises. An advance of Rs. 6.00 lakhs was paid by M/s Nylo Plast Industries (P.) Ltd. to the owners as earnest money.The purchase price of the property was not fixed. However, it was agreed that th...
Tag this Judgment!Jigar Harish Shah Vs. Union of India Through Ministry of External Affa ...
Court: Mumbai
Decided on: Sep-29-2000
Reported in: AIR2001Bom60; 2001ALLMR(Cri)54; 2001(2)BomCR244; (2001)1BOMLR202; 2001(1)MhLj483
G. D. Patil, J.1. Rule made returnable forthwith. Mr. Mehta, learned counsel for respondent No. 1 waives service. The learned A.P.P. waives service for respondent No. 2 - State. Heard by consent.2. By the instant petition, the petitioner is seeking a direction against respondent No. 1 for rectifying the mistake allegedly committed by the Passport Authority in relation to mentioning his date of birth as 2.7.1979 as against his correct date of birth 2.10.1979 in the passport issued to the petitioner.3. The petitioner had made an application to the Passport Authority for recording his correct date of birth in the passport making amendment in the passport. The Passport Authority appears to have declined to do so, unless the petitioner produces a declaratory order in that regard from the First Class Judicial Magistrate. The petitioner thereupon had approached the Metropolitan Magistrate, 30th Court, Kurla, Mumbai seeking such a declaration. The learned Metropolitan Magistrate by his Order d...
Tag this Judgment!Hakimsingh Ram Sumer Singh Yadav Vs. Vardhaman Sthanakwasi JaIn Shrava ...
Court: Mumbai
Decided on: Sep-29-2000
Reported in: 2001(1)BomCR313; (2001)1BOMLR333; 2000(4)MhLj626
B. H. Marlapalle, J.1. The petitioner came to be appointed as an Assistant Teacher at Shri Mahavir Sthanakvasi Jain Vidyalaya, Jalna, which is run by the respondent No. 1 (Shri Vardhaman Sthanakwasi Jain Shravak Sangh) vide order dated 11.6.1968. While in service, he passed his B. Ed. examination in 1972 and came to be promoted to the post of Supervisor in July, 1974. On the basis of his merit and seniority, he was again promoted to the post of Assistant Head Master vide order dated 20.7.1982 and since then he is continuously working as Assistant Head Master in the said school. It is also to be noted that his appointments to the posts of Assistant Teacher, Supervisor as well as Assistant Head Master were duly approved from time to time by the Education Officer (Secondary).2. Till 31.5.1993, one Shri B. N. Pande was holding the post of Head Master and on his retirement, the said post fell vacant from 1.6.1993. The petitioner had made a representation in anticipation to the respondent No...
Tag this Judgment!Pradeep S. Melkunde and ors. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Sep-29-2000
Reported in: AIR2001Bom96; 2001(3)MhLj394
A.M. Khanwilkar, J.1. Both these writ petitions have been filed by the students who were admitted in the Homeopathy Medical College (RespondentNo. 6), at Dugaphata, Taluka Bhiwandi, District Thane, run by Jan Seva Mandal, a public charitable trust (Respondent No. 5),2. The Jan Sewa Mandal, intended to start a Homeopathy Medical College at Dugaphata, Taluka Bhiwandi, District Thane, hence made an application to the concerned authorities for according permission. Respondent No. 3, the Central Council of Homeopathy (hereinafter referred to as CCH for the sake of brevity), which is the competent authority decided to accord such permission, vide letter dated Sept. 7, 1994, on certain conditions. For proper appreciation of the issues involved in the present proceedings, it would be apposite to reproduce the said letter in verbatim, so as to high light the conditions on which the decision to grant permission in favour of the respondent Nos. 5 and 6 to start the Homeopathy Medical College was ...
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