Mumbai Court October 2002 Judgments

Ess Aar Yarns Vs. Commissioner of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(151)ELT468Tri(Mum.)bai

1. After hearing both sides we find that it is possible to hear and decide the appeals themselves. Hence we take up the appeals for disposal with consent of both sides after granting waiver of pre-deposit of duty and penalty.2. The brief facts of the case are that the appellants herein were engaged in the manufacture of texturised polyester filament yarn falling under Chapter 54 of the Schedule to the CETA, 1985. They were clearing the goods @ Rs. 98/- per kg., under Notification 36/95, dated 16-3-1995 fixing the value at Rs. 98/- per kg. Thereafter notification was rescinded by Notification 103/95, dated 4-7-1995 resulting in removal of the tariff value/rate and the products could then be assessed on the basis of value determined in accordance with the provisions of Section 4 of the Central Excise Act, 1944. Since the unit price at which the appellants sold the goods were less than Rs. 98/-per kg., show cause notices were issued for recovery of short levy and also for imposition of p...

Commissioner of C. Ex. Vs. Bemcee Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(151)ELT545Tri(Mum.)bai

1. M/s. BEMCEE Ltd. were engaged in the activity of slitting/shearing steel coils. Subsequent to seizure of some slit coils cleared without payment of duty, show cause notice were issued under the belief that such activity amounted to manufacture and attracted further duty. After hearing the concerned persons the Commissioner passed order. His findings on excisability were as follows : "The slitting operation undertaken by the assessee essentially involves reduction in width by sliting across the width and these slits are rewound again on the slitting line. The process of slitting comprises 3 types :- (i) Where the width of the parent coil is more than 600 mm while the slitting width is less than 600 mm. (ii) Where the width of the parent coil as well as the slitted width of the processed material will both be less than 600 mm and (iii) Where the width of the parent coil as well as the slitted material will both be more than 600 mm. I find, that only in the first case there will be a ...

P.K. Patel Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT206Tri(Mum.)bai

1. This appeal has been filed after about 15 months of the receipt of order.2. The Deputy Commissioner in his order confirmed duty from the firm titled as M/s. Baroda Minerals Grinding Industries. He imposed penalties upon the firm as also on P.K. Patel, partner thereof. The firm filed an appeal before the Commissioner. He allowed the appeal and set aside the demand of duty as well as the penalty imposed upon the firm. He further expressed an opinion that the penalty on the partner was justified. This was in the face of the fact that the partner was not an appellant before him. The firm filed an appeal titled as Appeal No. E/1719/2000-Mum. This appeal was withdrawn and consequently dismissed vide Order No. C-I/1109/WZB/2001, dt. 17-4-2001. The partner Shri P.K. Patel has filed the present appeal on 11-4-2001 with the application for condonation of delay.3. I have considered the submissions. Even if the miscellaneous application was made, with the dismissal of the filed by the firm, no...

Emkay Elastomers Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(153)ELT156Tri(Mum.)bai

1. The assessees in this case were sending rubber intermediate products to a job worker for manufacture of tread rubber in terms of Rule 57F(4) read with Notification No. 214/86. For availment of the benefit of this notification, the supplier-manufacturer has to give an undertaking to the effect that the goods would be brought back to his factory for further manufacture or for clearance for home consumption or for export. The burden for payment of duty is on the supplier-manufacturer.In the present case, the goods were cleared from the factory of the job worker. The principal manufacturer issued invoices at the end of every month and discharged the burden of duty. On detection of this procedure, and after issue of show cause notice, the Jt. Commissioner confirmed duty amounting to Rs. 57,375/- acknowledging that a sum of Rs. 53,367/- had been paid. He imposed penalty of equal amount under Section 11AC on the supplier-manufacturer and also of Rs. 5,000/- on the job worker under Rule 17...

Sea Eros Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)2STR75

1. This application is for waiver of pre-deposit of penalty of Rs. 1,57,900/- imposed for delay in payment of service tax of equal amount.2. On hearing both sides and noting that the applicants had repeatedly delayed the payment of service tax i.e. there was delay of more than 4 to 5 occasions, we find that prima facie case for total waiver had not been made out by the applicants.3. In the totality of the facts and circumstances of the case we direct pre-deposit of Rs. 50,000/- towards the penalty within a period of 8 weeks from today and on such deposit the pre-deposit of balance amount of penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without further notice....

NavIn Bharat Industries Ltd. Vs. the Deputy C.i.T., Special

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. This appeal by the assessee is directed against the Order of the CIT(Appeals)-VI, Mumbai. As many as 10 grounds have been raised in this appeal. The same are discussed and disposed of as follows: "The learned CIT(Appeals) erred in confirming disallowance of Rs. 12,245/- out of foreign traveling expenses." 3. Shri Vora, the learned Counsel for the Assessee submitted that the assessee company is engaged in the export of goods of various types and varieties. The Directors and Executives of the Company have to regularly travel abroad for the business purpose. In one of the trips, the spouse of Mr. Choudhary was requested to accompany Mr. Choudhary as it was necessary in the business interest so as to meet the customers etc. In this respect, reliance was placed on the decision of the I.T.A.T., Mumbai Bench in the case of Glaxo India Ltd. (18 ITD 236).The learned Counsel for the Assessee also brought to our notice that in the earlier Asst. year ie., A.Y. 1989-90, the I.T.A.T., Bombay Ben...

Narendra Udeshi Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: 2003(2)ALLMR97; 2003(1)BomCR500; (2003)1BOMLR315; 2003LC569(Bombay); 2003(156)ELT819(Bom); 2003(1)MhLj155

J.P. Devadhar, J.1. This petition was originally filed on 22nd February, 2002 challenging the Circular dated 3rd September, 2001 issued by the Director General of Foreign Trade (DGFT) directing the Licensing Authorities not to issue any duty free advance licence for import of nature rubber until further orders. The petitioner had also challenged the inaction on the part of the State Trading Corporation of India Ltd. (S.T.C.) in refusing to import natural rubber under the advance licence, granted to the petitioner on 8-10-2001. During the pendency of this writ petition, show cause notice dated 29-4-2002 was issued for cancellation of advance licence granted to the petitioner on 8th October, 2001. A public notice dated 20th May, 2002 was also issued by DGFT to amend the Hand Book of procedures for 2002-2007 so as to prohibit duty free import of natural rubber. The petitioner was allowed to amend the petition so as to challenge the validity of the aforesaid show cause notice dated 29th Ap...

Dattatraya Narayan Gupte Since Deceased Through His Legal Heirs Ashok ...

Court: Mumbai

Reported in: 2003(1)ALLMR457; 2003(1)BomCR7; (2003)2BOMLR79; 2003(1)MhLj441

S.A. Bobde, J. 1. This petition is directed against the order of the Maharashtra Revenue Tribunal dated 21st January 1985 by which the Maharashtra Revenue Tribunal has reversed the findings of the learned Additional Collector who held that the respondent has surrendered the tenancy inrespect of the agricultural land in question in petitioner's favour and that the respondents are therefore, not in possession of the land as tenants.2. The predecessor of the petitioners i.e. the original petitioner Dattatraya Narayan Gupte was landlord of Survey No. 7/5 admeasuring 1 acre 10 gunthas situated in village Bamanghar Taluka Bhor. Alleging that the original tenant Dagdu Mandhare has surrendered the tenancy in his favour, Dattatraya Gupte filed a suit in the Court of Civil Judge J. D. Bhor for an injunction restraining the respondent from disturbing his cultivation of the land in question. The defendants to the suit and the present respondents are admittedly the heirs of the original tenant Dagd...

Agrawal Roadlines Pvt. Ltd. Vs. Indian Oil Corporation Ltd. and ors.

Court: Mumbai

Reported in: 2003(2)ALLMR(SC)998; 2003(1)ARBLR600(Bom); III(2003)BC234; 2003(1)BomCR495; 2003(1)MhLj610

R.M. Lodha, J.1. This group of four writ petitions relates to identical issues and is, therefore, heard and disposed of together.2. Rule in all the four writ petitions. Returnable forthwith. Service is waived by the concerned respondents. Looking to the controversy involved, we dispose of rule finally at this stage.3. The Indian Oil Corporation Ltd. (IOC), Hindustan Petroleum Corporation Ltd. (HPCL) and Bharat Petroleum Corporation Ltd, (BPCL), invited tenders for award of separate contracts region wise for transportation of bulk LPG by road in tank trucks. Advertisement to that effect was published in newspapers whereby sealed tenders were invited under a two bid system, viz. Credential Bid and Price Bid from the eligible tenderers. The petitioners herein, viz. M/s Agrawal Roadlines Pvt Ltd., M/s Agrawal Automobile, M/s Agrawal Transport Company were issued tender documents on payment of requisite amount of Rs. 1000/- for each tender. The closing date for credential bid was 11th July ...

Keshav Ganesh Bedekar, Since Deceased Through His Legal Heirs Vs. Gopi ...

Court: Mumbai

Reported in: 2003(3)ALLMR585; 2003(1)BomCR3

S.A. Bobde, J.1. This petition is directed against the order of the Maharashtra Revenue Tribunal upholding the concurrent findings of both the courts below viz. the finding of the Additional Tahsildar as well as the Sub-Divisional Officer. The authorities below have found that the alleged surrender of the lands by the respondent in favour of the landlord i.e. petitioners' predecessor-in-interest is not in accordance with law.2. The present proceedings were commenced by the respondent i.e. by the original respondent Gopinath Krishna Salunke now represented by his legal heirs under section 32-G of the Bombay Tenancy and Agricultural Lands Act (hereinafter referred to as the 'Tenancy Act') sometime in the year 1982. The said respondent claimed that he was entitled for determination of purchase price, having become a deemed purchaser on 1-4-1957. He claimed that he was tenant and in possession of the land on that day and was, therefore, entitled under section 32 to purchase the said land.3...