Mumbai Court January 2002 Judgments
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S.R. Thorat Milk Products Pvt. Ltd. Vs. Sahyadri Dairy
Court: Mumbai
Decided on: Jan-11-2002
Reported in: 2002(6)BomCR327; 2003(27)PTC176(Bom)
D.Y. Chandrachud, J.1. In a suit for passing off, the learned Additional District Judge at Pune has declined to grant an ad-interim injunction to the Appellant, the original Plaintiff Aggrieved by that refusal, the Appellant has filed the present Appeal From Order. 2. The Appellant which is a Private Limited Company is engaged in the business of procuring, pasteurizing, homogenizing and marketing Cow's milk and other milk products in the State of Maharashtra. The Appellant has pleased that initially, a proprietary concern by the name of S.R. Thorat milk products carried on production activities in relation to milk and Milk Products since 1994. The Plaintiff was incorporated in the year 1998 and upon incorporation, it has sold and distributed milk under the name of 'S.R. Thorat Milk Products'. In vitreous paragraphs of the plaint before this Court, an attempt has been made to demonstrate the magnitude of the business of the Plaintiff and the technology employed for carrying on business ...
Kavita Chetan Bablani Vs. Commr. of C. Ex., Surat-ii
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(143)ELT329Tri(Mum.)bai
2. The appeals are against the confiscation order under 173Q of paper based laminated sheets purchased by each of these appellants from manufacturer. Wood Polymers Ltd., Billimora and imposition of penalty under 209A on them.3. The reason that the Commissioner advanced for this action is this.The manufacturer filed a classification list in 1989 classifying these goods under Heading 4823.90 of the Tariff. The Asst. Collector did not approve the classification under this heading but held this classifiable under 3920.37. It is the classification that the Asst.Commissioner determined which was finally approved by the Supreme Court after passing through various stages of appeal. The goods were correctly classifiable under this heading. Since the manufacturer, despite being aware that the department had approved the classification under the heading other than the one claimed by him, chose to pay duty at the lower rate applicable to the heading that he claimed, there is clear contravention o...
Sterlite Industries (India) Ltd. Vs. Commissioner of C. Ex., Pune-i
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(143)ELT669Tri(Mum.)bai
1. The appellant is a manufacturer of aluminium sheets and foils. It is stated that it received some consignment of these goods that it sent out to buyers which were rejected by them for reprocessing. It is stated that it reprocessed and cleared these goods in terms of Rule 173H. The department was of the view that whatever cleared was not in fact reprocessed goods but goods that the appellant had freshly manufactured. It was reinforced in the belief that by the conclusion the goods that the buyers it returned were such as could not be remedied by falling short of manufacture. Notice was issued demanding duty of these goods and proposing penalty on the manufacturer. The Additional Commissioner confirmed the proposal in the notice. The Commissioner (Appeals) dismissed the appeal filed by the manufacturer.Hence this appeal.2. The reason that the Commissioner (Appeals) advanced for rejecting the appeal was that the goods were subjected to processes in order to remove these defect amounte...
Rapicut Carbides Ltd. Vs. Commr. of C. Ex. and Cus., Vadodara
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(144)ELT349Tri(Mum.)bai
1. The appellant is a manufacturer of various goods. By the declaration that it filed under Rule 57G on 1986 and 1989 it intimated its intention to avail of the Modvat procedure. By notice dated 11-11-94 the department alleged that the applicant had not declared "RC insert, nibs, TC button unground condition, T.C. nozzles etc." and proposed to recover the credit availed of by it on the inputs used in the manufacture for the year 1990. The notice invoked the extended period contained in proviso (1) to Rule 57-I and also not declared the common input used in the manufacture of these products. The assessee replied resisting the contention in the notice. The Commissioner did not accept these contentions. By the order impugned in this appeal, he held that these inputs have not been declared, ordered recovery of the credit which he said was wrongly taken and imposed penalty on the appellant.Hence this appeal.2. The primary contention of the Representative of the applicant is that the goods ...
Aero Pack Products Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(81)ECC295
1. The appellant purchased mould release preparation classifiable under Heading 3403 from its importer, Castrol Ltd. It packed this into small aerosol 500 ml cans, putting in these cans the gas required to propel the substance. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Asstt. Collector impugned before him that this activity amounted to manufacture.2. Counsel for the appellant contends that the activity that was undertaken was one of repacking from bulk to a form suitable for use by the consumer. The addition of the liquid petroleum gas was only to facilitate use of the product and its better application. The same use would have been achieved by applying the liquid by means of a medium such as swab. There has therefore no new commodity with name, character and use emerged.3. The departmental representative relies upon the reasoning in the impugned order.4. The only reason that the Commissioner (Appeals) offers for the conclusion t...
Commissioner of C. Ex., Mumbai-i Vs. Zenith Cans and Containers
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(142)ELT628Tri(Mum.)bai
1. The notice issued to Zenith Cans & Containers, the respondent, proposed classification of the metal strips that it obtained in the course of processing metal sheets, while making the final product, metal cans and containers it proposed classification under Heading 7210/7212, as metal sheets. The Assistant Collector confirmed the proposal in the notice demanding duty consequentially payable, and imposed penalty. The assessee appealed this order. The Commissioner (Appeals) concluded that the goods that the respondent cleared were in fact waste and scrap, in satisfying the requirement of the definition of the term "waste and scrap" contained in Note 6(a) to the tariff. He relied upon the notes to the Explanatory Notes to the Harmonized System of Nomenclature to say that waste and scrap include raw materials obtained during shearing or flame cutting of heavy and long pieces. He therefore allowed manufacturer's appeal. This appeal by the Commissioner is against that order.2. The Com...
Kartarlal Puranmal Parpiyani Vs. Commr. of C. Ex., Aurangabad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(142)ELT366Tri(Mum.)bai
2. Of the 21 appellants before us, R.K. Patel & Co. is the manufacturer of chewing tobacco which is liable to duty under sub-heading 2004.40 of the Excise Tariff. In the common order impugned in these appeals, duty has been demanded from the company on the ground that it manufactured and cleared quantities of tobacco without paying the duty due thereupon. Penalties have been imposed on it under Rule 173 and on its partner under Rule 209A on the ground that they purchased or otherwise acquired this non-duty paid tobacco.3. In response to the show cause notice that was issued, R.K. Patel & Co. had by its letter dated 29-5-2000, asked for cross-examination of 21 persons. The letter containing this request pointed out that the demand for duty was based only on statements of these persons. The annexure to the letter also indicated, briefly and clearly, the reasons for which cross examination of each of them was required. The Commissioner accepted the request. The letter dated 9-6-2...
Viral Laminates Ltd. Vs. Commissioner of C. Ex. and Cus.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(143)ELT143Tri(Mum.)bai
1. The appeal is against the order of dismissal of the Asstt.Commissioner of the claim for refund of the duty paid on plastic strap filed by it before it.2. The facts that emerged from the appeal are these. The appellant was engaged in the manufacture of paper based decorative laminated sheets and used in the manufacture biaxilly oriented polypropylene (BOPP) film. It had declared this BOPP film is an input and taken as Modvat credit the duty paid on it. In the course of the utilisation of BOPP film by the appellant in the manufacture of laminated sheets, waste and scrap of such film emerged. The appellant paid the duty on these vessels scrap that emerged between April and August, 1994. It subsequently claimed refund of this duty. The claim for refund was based on two grounds. The first was that the appellant was not engaged in the manufacture of scrap or BOPP film and the scrap did not emerge as a result of the manufacture and hence not liable to duty. The second was that scope of BO...
Sunflag Iron and Steel Co. Ltd. Vs. Commissioner of C. Ex., Nagpur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-10-2002
Reported in: (2002)(142)ELT353Tri(Mum.)bai
1. The application is for waiver of deposit of duty of Rs. 26.79 lakhs.The applicant availed of the benefit of the exemption contained in Notification 13/2000 exempting from duty freight and other charges which would otherwise be includable in the assessable value of the goods. Exemption is available to goods of Chapters 72 and 73 manufactured and cleared from an integrated steel plant. The integrated steel plant is defined in the explanation to the notification as meaning a manufacturer or producer, who manufactures the goods of Chapters 72 or 73 or manufactures in the same premises.2. The duty has been demanded on the finding of the Commissioner that the applicant is not an integrated steel plant for the reason that part of its manufacture of goods of Chapters 72 and 73 was out of sponge iron which it purchased from outside.3. After hearing both sides, we are prima facie of the view that the applicant does not seize to be an integrated steel manufacturer because part of its final pr...
Smt. Subherdevi Chandradeo Varma by Her Power of Attorney Shri Kripa S ...
Court: Mumbai
Decided on: Jan-10-2002
Reported in: 2003(3)ALLMR943; 2003(3)MhLj386
J.G. Chitre, J.1. The respondent has been served but none present. The matter pertains to the year 1988. Hence, it is heard and decided treating the respondent ex-parte.2. The suit property is a building known as 'Ganga Niwas' standing on Cadastral Survey No. 1284. For Division and bearing Bombay Municipal Corporation No. A Ward 2087 situated on the junction of Modi Street and Manohardas Street at H.S.C. No. 12/14, Modi Street, Fort, Bombay. The suit property was purchased by Chandradeo Gangaprasad Varma, the husband of the petitioner. During his life time, his father Gangaprasad Ramdhan Verma was alive. Chandradeo died on 15.4.1969 and much thereafter Gangaprasad died on 29.4.1982. The respondent is one of the sons of the said Gangaprasad. As the entire suit property was purchased by Chandradeo out of his earnings, he had kept it in his own name. To give respect to the father, name of Gangaprasad was also kept on record. All the taxes and other things were being paid by the said Chand...
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