Mumbai Court March 2001 Judgments

Commissioner of Central Excise, Vs. Globe Scott Motors Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. In the order impugned in this appeal, the Commissioner (Appeals) has held that the cost of the wooden case which were used by Globe Scott Motors Pvt. Ltd., the respondent to this appeal, to pack the electrical motors manufactured by it, would not form part of the assessable value.The Commissioner (Appeals) has based his order on the finding of the Assistant Commissioner that the crates were used for transportation of the motors to distant destinations; distance places, for transport to places within a short distance, places the motors were packed in cardboard boxes.2. It is clear from this finding that the cardboard boxes were packing which was required for rendering the motors marketable. Wooden cases were used required only where longer transportation requiring protection of the motors was involved. It is settled law [See Government of India Vs. Madras Rubber Factory Ltd. 1996 (77) ELT 437] that it is only the cost of such packing that would be required to render the goods market...

Commissioner of Customs, Mumbai Vs. A. Kumar and Company

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(132)ELT655Tri(Mum.)bai

1. A. Kumar & Company, the respondent to this appeal, imported a consignment of nylon taffeta, clearance of which it claimed as lining material in terms of a value based advance licence, and exemption from duty under notification 203/92. The department objected to the clearance on the grounds that there was no nexus between the imported goods and exported goods and that the nylon fabric imported was an item figuring in the sensitive list, in respect of which the import policy provides that there should be a specific quantity restriction in the licence. In the absence of this quantity restriction, the importation was unauthorised. I also proposed to enhance the value of the goods.Accordingly, a notice was issued notice to the importer. After considering the reply and hearing the importer, the Additional Commissioner passed orders. He accepted that so far as the nexus between the imported goods and exported goods was concerned, there would be no objection. The Additional Commissione...

M/S. Diamant Boart Petroleum Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applicants are a 100% EOU. They were unable to fulfill the export obligation. Directions were made for export ofthe capital goods imported without payment of duty.Bulk of the goods was exported but certain goods were not exported. Duty on the goods not exported was confirmed. Interest was charged on the duties where not paid in time.The Commissioner(Appeals)upheld these orders resulting in two appeals being filed before the Tribunal. In appeal No.C/160-R/99-MUM, the prayer for waiver of predeposit of a sum of Rs. 1,32,19,802/- was granted by the Tribunal vide order No.C,II/3246-47-WZB/2000 dated 13.11.2000. In the case of the other appeal No.E/159-R/99-MUM, directions were made for predeposit of the entire duty of Rs. 19,62,434/-.These orders were dictated in the presence of the counsel and were despatched on 16.11.2000. An application for rectification of mistake apparent on the face of this order was filed which was dismissed by the Tribunal vide order No. C/11/2001. On the r...

Commissioner of Central Excise and Vs. Jagruti Texturising Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Respondent is absent and unrepresented. Therefor ewe have read the appeal memorandum and relevant paper s and proceed to dictate the order.2. In the common order disposing of two appeals, the Commissioner (Appeals) has held that for the purpose of calculating the 'first clearances' of the fabrics of good manufactured by the assessees for the purpose of notification 1/93, the clearances prior to the date on which the manufacturer elected to avail of the notification should not be included. He noted that the goods in respect of which the clearances was claimed became entitled to the benefit of notification 1/93 on 25.4.1994, when it was amended to include, in the Table to it, heading 54.03 of the tariff, in which they were classifiable. He concluded that on this basis the benefit of notification should not be denied , allowed the appeal and set aside the order of the Assistant Collector holding contrary to that.3. The challenge to this finding in the appeal is that the 'first clearan...

M/S. Bhel Vs. Cc, Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The representative of the appellant says that the clearance from the Committee of Secretaries of the Cabinet Secretariat had not been received and has no information as to whether it has been applied for.In this situation, we dismiss the appeal for want of clearance, giving the appellant liberty to seek revival of the appeal as and when the clearance is received....

Lic of India Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD749(Mum.)

1. All these five appeals by the assessee arise out of five separate orders of the learned CIT(A) dt. 28th Nov., 1995, 24th July, 1996, 30th July, 1997, 28th July, 1998 and 29th Oct., 1999, for asst. yrs.1992-93, 1993-94, 1994-95, 1995-96 and 1996-97 respectively. Approval of the Committee on Disputes permitting the assessee to pursue the appeals before the Tribunal is placed on record for the assessment years in question. Since the point of dispute is common in all the appeals, they are being disposed of by this combined order for the sake of convenience.2. The grounds of appeal taken by the assessee are quite narrative and argumentative which is contrary to ITAT Rules. However, the common issue is that the assessee in all these appeals is aggrieved against inclusion of interest on debentures, bonds and Government securities in the total amount of interest on loans and advances and subjecting it to interest-tax under the Interest-tax Act, 1974 (the Act).3. Assessee, that is, Life Ins...

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. All these five appeals by the assesses arise out of five separate orders of the learned CIT(A), dt. 28th Nov., 1995, 24th July, 1996, 30th July, 1997, 28th July, 1998, and 29th Oct., 1999, for asst. yrs.1992-93, 1993-94, 1994-95, 1995-96 and 1996-97, respectively. Approval of the Committee on Disputes permitting the assessee to pursue the appeals before the Tribunal is placed on record for the assessment years in question. Since the point of dispute is common in all the appeals, they are being disposed of by this combined order for the sake of convenience.2. The grounds of appeal taken by the assessee are quite narrative and argumentative which is contrary to ITAT. Rules. However, the common issue is that the assessee in all these appeals is aggrieved against inclusion of interest on debentures, bonds and Government securities in the total amount of interest on loans and advances and subjecting it to interest-tax under the Interest-tax Act, 1974 (the Act).3. Assessee, that is, Life...

Shri Anil Dattatray Pawar Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR2001Bom366; (2001)3BOMLR544; 2001(2)MhLj919

Vishnu Sahai, J.1. The petitioner, who is a Sub-Inspector of Police directly recruited in the year 1990 in the Maharashtra Police, has principally prayed through the present writ petition, preferred under Article 227 of the Constitution of India, that the respondents be directed to consider his name, along with those of the other officers and constables who have been recommended for Sanman Chinha (Insignia) of the State of Maharashtra for the incident which took place on 23.6.1998 at Ravindra Hotel, Dahisar (E), Mumbai. 2. The factual matrix, in brief, from which this petition arises. is as under :On 23.6.1998 at about 6.50 p.m. Police Constables Anant Phanse and Navnath Shelar (dead) intimated the petitioner on telephone, who at the said time was posted as Police Sub-Inspector at Dahisar Police Station, that the gangster Fakru, residing at Goregaon and two other persons had come to Ravindra Hotel on S. V. Road and were on the verge of committing offence. On receiving the said informat...

Shri Parsha @ Rajendra Singh Chandan Singh Mander Vs. Shri M.N. Singh, ...

Court: Mumbai

Reported in: (2001)3BOMLR699; 2001CriLJ3536; 2001(2)MhLj928

Pratibha Upasani, J.1. Through this criminal writ petition preferred under Article 226 of the Constitution of India, the petitioner-detenu Parsha @ Rajendrasingh Chandansingh Mander, has Impugned the detention order dated 21.7.2000, passed by the first respondent, Shri M. N. Singh, Commissioner of Police, Greater Bombay, detaining the detenu under sub-section (1) of section 3 of the Maharashtra Prevention of Dangerous Activities of Slumlords, Bootleggers, Drug Offenders and Dangerous Persons Act. 1981 (No. LV of 1981) (Amendment 1996), hereinafter referred to as the 'M.P.D.A. Act').The detention order along with the grounds of detention, which are also dated 21.7.2000, was served on the detenu on 25.7.2000 and their true copies are annexed as Annexures 'A' and 'B' respectively to this writ petition.2. A perusal of the grounds of detention (Annexure 'B') would show that the impugned detention order is founded on one C. R., namely, C. R. No. 150 of 2000 under Section 397 of the Indian Pe...

Deepak Misrimal JaIn Vs. Municipal Corporation of Greater Bombay and o ...

Court: Mumbai

Reported in: 2001(4)ALLMR38; (2001)4BOMLR425; 2001(3)MhLj651

R.M. Lodha, J.1. This group of four Writ Petitions is disposed of by this common Judgment since the controversy raised therein is identical in respect of identical contracts and Tender conditions whereby the petitioners were given contracts for supply of lorries with labourers for the removal of silt, debris, household waste materials etc. as per the rates stated in the Schedule. I annexed to the Contract.2. For the sake of brevity, we intend to refer to the facts of Writ Petition No. 3504 of 1989. The petitioner carries on business in the name and style of M/s. Super Transport as its sole proprietor. In or about the month of September, 1984, the Respondents invited tenders for supply of lorries with labourers for removal of silt, debris, household waste materials etc. from 'A' Ward of the first respondent. The petitioner responded to the said invitation for tenders and submitted tender oh 16th October, 1984. By letters dated 31st October, 1984 and 10th November, 1984 addressed by the ...