Mumbai Court January 2002 Judgments
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Cummins India Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-08-2002
Reported in: (2003)(159)ELT342Tri(Mum.)bai
1. This is an appeal filed against the order passed by the Commissioner (Appeals), Mumbai wherein he has denied the Modvat credit of I.C.Engines and Parts thereof : "The impugned order and the submissions have been considered by me carefully. The appellants have contended that they have correctly availed credit on the strength of the valid documents issued under Rule 52A. Sub-rule (1) of Rule 173C lays down that every assessee who produces, manufacturers or warehouses goods which are chargeable with duty at the rate dependent on the value of the goods and removes or clears such goods as provided under Rules 9, 49, 144, 152 and 157 shall declare the value under Section 4 of the Act of such goods in the document such as the sales invoices, invoice-cum challan or like documents used by him for sale or removal of goods. In this case the suppliers paid duty on higher value and the appellants have availed the Modvat credit on duty paid by the supplier but subsequently issued debit notes on ...
Vijlal Vithaldas and Sons Vs. Commissioner of C. Ex.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-08-2002
Reported in: (2002)(142)ELT713Tri(Mum.)bai
1. Application by Vijlal Vithaldas & Sons is for waiver of deposit "of duty of Rs. 42.89 crores and equal amount of penalty imposed on it.Application by Yogesh K. Shah, the partner of the applicant is for waiver of deposit of penalty of Rs. 5 crores imposed on him. The duty has been demanded and penalty imposed of the finding of the Commissioner that the activity carried out by Vijlal Vithaldas & Sons (whom we refer to for convenience as the assessee) slit steel to narrow the sheets in coil form received by it, amounts to manufacture. The notice dated 20-1-2000 issued to the applicant demanded duty on clearance between April, 1995 and November, 1999 and invoked the extended period contained in sub-section (1) of Section 11A of the Act, alleging suppression of the fact of the activity of the appellant.2. On the merits of the issue, common counsel for the applicant relies upon the stay order of the Tribunal in application E/Stay-51/01 [in Appeal E/66/01 in Balmer Lawrie & Co...
S.R. Shipping Agency Vs. Commissioner of Customs, Acc,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-08-2002
Reported in: (2002)(142)ELT364Tri(Mum.)bai
1. These 3 appeals arise out of a single order passed by the Commissioner of Customs, ACC, Mumbai. The facts being common, these appeals are disposed of vide this single order.2. M/s. S.R. Shipping Agency, the first appellants were engaged in the business of booking of cargo. Shri Raju Vadilal Gandhi and Shri Sunil Ashok Mehta were partners in the firm S.R. Shipping Agency. On 23-6-93 one Shri Ankush Mhashilkar filed a shipping bill for export of Fire Resistant Filing Cabinets to South Africa. The shipping bill was got cleared by him and the cargo was brought to the godown of M/s. JAC Air Services, who are IATA cargo booking agents. The proceedings do not show the identity of the person who brought the cargo. For booking the space, the completed shipping bill was given by Mhashilkar to the present appellants who in turn handed over the shipping hill to IATA agents M/s. JAC Air Services. The clearing agents were M/s. JAC Enterprises whose sister concern is M/s. JAC Air Services. On 25-...
Down Mangor Valley, Residents Welfare Association, Represented Through ...
Court: Mumbai
Decided on: Jan-08-2002
Reported in: AIR2002Bom258; 2002(3)BomCR29; (2002)2BOMLR564; 2002(2)MhLj590
1. This Court while adjourning the matter on 12thDecember, 2001, had adjourned it with notice to theparties that the matter on the adjourned date would beheard both on admission and final hearing. In the lightof that, Rule. Heard forthwith. 2. Petitioners, M/s. Down Mangor ValleyResidents Welfare Association, are registered under theSocieties Registration Act. One of its aims andobjectives is to provide for a childrens park/garden inthe open space identified as Plot C of property known asBabquiadi surveyed under Survey No.59, P.T. SheetNo.150, Mangor Hill, Vasco da Gama. The petitioner no.2is the Joint Secretary of petitioner no.1. The Presidentand the Joint Secretary have been duly authorised by aResolution of petitioner no.1 to file the presentpetition. A few facts which are relevant for the purposeof disposal of this petition may now be set out. LateBruno Lizardo Fernandes was the owner of the propertywhich is the subject-matter of the present petition. Thesaid owner had applied to ...
Brihanmumbai Municipal Corporation, Mumbai Vs. Anna Gyanaba Veer
Court: Mumbai
Decided on: Jan-08-2002
Reported in: 2002(2)ALLMR142; 2002(2)BomCR431; [2002(93)FLR738]; 2002(3)MhLj64
Nishita Mhatre, J. 1. The writ petitioner has impugned the order of the Labour Court in a complaint filed under Section 28 read with Items 1(a), (b), (d), (f) and (g) of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 and the order of the Industrial Court in revision whereby the Courts below granted the respondent reinstatement without backwages but with continuity of service from 17-12-1996. The petitioner dismissed the respondent who was working as a Driver with them as he had committed an accident due to gross negligence on his part. On 19-6-1996 at about 1.45 p.m., the respondent was driving a bus from Wadala Depot to CBD Belapur. When the bus reached Yeshwantrao Chavan highway, a truck which was being driven in front of the bus halted suddenly. The respondent being unable to control the bus, mounted the road divider and went on to the opposite side of the road and knocked down a motor-cyclist, who was coming in the opp...
Rama Dattu Naikwade Since Deceased by His Legal Heir Ganpati Ramchandr ...
Court: Mumbai
Decided on: Jan-08-2002
Reported in: 2003(3)ALLMR903; 2003(3)MhLj157
J.G. Chitre, J.1. The petitioner is assailing the correctness, propriety and legality of the judgment and order passed by the learned Member of M.R.T. in Revision Application No. MRT-KP-125/85 by which the learned Member set aside the judgment and order passed by the Sub Divisional Officer, Shahuwadi, District Kolhapur bearing Tenancy Appeal No. 18/82.2. One Maruti Govind Patil, the L.R. of Govinda Bala Patil, the deceased, submitted an application before the Tahsildar and A.L.T. Radhanagari for an order effecting compulsory sale of the suit land. Originally 32G proceeding was started in respect of the suit land and it was held that Section 43A of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Act' for convenience) was applicable to the matter. It gave rise to tenancy Appeal No. 115 of 1973 and it further gave rise to revision application bearing No. M.R.T. KP 439/73 which was decided by M.R.T. on 10-8-1978 with the following remarks :--'For droppi...
State of Maharashtra Vs. Mollulla Purayil Pookoya Thangal
Court: Mumbai
Decided on: Jan-08-2002
Reported in: 2002(1)BomCR544; 2002(83)ECC527
S.K. Shah, J.1. This is an appeal filed by the appellant State Government for enhancement of the sentence passed by the Chief Metropolitan Magistrate, Bombay in Criminal Case No. 18/CW/86 against the respondent.2. The learned Chief Metropolitan Magistrate convicted the respondent, on the respondent pleading guilty to the charges levelled against him, of the offences punishable under 135(1)(a)(i) & 135(1)(b)(i) of the Customs Act and sections of the Imports and Exports (Control) Act and sentenced him to one days' simple imprisonment and to pay a fine of Rs. 25,000/- in default to undergo six months' rigorous imprisonment on each of these counts, making the substantive sentence to run concurrently with usual set of.3. The respondent accused, had on 25-9-1985, illegally imported gold bars weighing 514.4 Grams, valued at Rs. 1,09,567.60 ps. by concealing them into Audio Cassette Tapes. The complainant, Assistant Collector of Customs intercepted respondent after he was cleared from the red ...
Gujawwa Shivanna Gumte and ors. Vs. T.C. Shrikant and ors.
Court: Mumbai
Decided on: Jan-08-2002
Reported in: II(2002)ACC268; 2002(6)BomCR295
R.M.S. Khandeparkar, J.1. Heard Advocates for the appellants and respondent No. 2. None present for the respondent No. 1 though served. Perused the records.2. The appeal arises from the judgment and order dated 31-10-1987 passed by M.A.C. Tribunal, Solapur in M.A.C. Petition No. 103 of 1986. The grievance of the appellants is that though the claim petition has been allowed and compensation has been awarded in favour of the appellants/claimants, the Insurance Company has been exonerated from its liability to pay the compensation on the ground that the agreement between the parties provided for exclusion of liability of Insurance Company in relation to the passengers travelling in the goods vehicle.3. The facts relevant for the decision are that on 15th May, 1985 the deceased who was the husband of claimant No. 1 and the fathers of claimant Nos. 2 to 6 was travelling in a truck bearing No. CAA 4309 from Solapur to Shrinal. The truck met with an accident on the way to Shrinal and in the p...
Remi Motors Vs. Commissioner of C. Ex., Mumbai-v
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-07-2002
Reported in: (2002)(143)ELT306Tri(Mum.)bai
1. Miscellaneous application for early hearing of the appeal is allowed having regard to the grounds contained in the application.2. The issue in dispute is as to whether the benefit of concessional rate of duty of 5% in terms of Notification 116/88 is available to the blood cell separators manufactured by the appellant herein. The Assistant Commissioner extended benefit of the notification; his order was reviewed and the Commissioner (Appeals) denied the benefit of the notification on the ground that examination of purchase order of M/s.Bajaj Auto Limited showed that the item in dispute was used for determination of sulphate content of chromium plating solution. Hence this appeal.4. Perusal of the records and relevant notification shows that there is no condition attached in the notification regarding the type or class of purchasers of the product. We have also perused the list of purchasers during the period in dispute, March, 1994 to June, 1994 and find that bulk of the purchasers ...
K.D. Deshpande Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Mumbai
Decided on: Jan-07-2002
Reported in: (2003)(1)SLJ164CAT
1. This is an application under Section 19 of the Administrative Tribunals Act, 1985 to quash and cancel the suspension order dated 11.10.1989, Memorandum of charges, Enquiry Officer's report, the dismissal order, the order rejecting the appeal with a direction to the respondents to issue orders under FR 54 declaring that the period of suspension till the period of dismissal be treated as period of duty for all purposes including pay, pension, leave etc., with all benefits.2. The applicant while working as Inspector of Income Tax on 5.8.1988, CBI, SPE, Mumbai Searched the residence of the applicant and reported his findings for further action. On 11.10.1989, respondent No. 1, the Commissioner of Income Tax, placed the applicant under suspension under Rule 10(1) of CCS (CCA) Rules, 1965. On 12.10.1989 memorandum of charges under Rule 14 of the CCS (CCA) Rules, 1965 was served on applicant. The applicant approached the Tribunal by O.A. 685/91 with a prayer that order of suspension may b...
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