Mumbai Court November 2002 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Summervilla Trading Agencies Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-18-2002
Reported in: (2003)(106)LC673Tri(Mum.)bai
1. Shri M.H. Patil, learned Advocate appearing for the appellants states that in the impugned order, the Commissioner (Appeal) has held that the scrap cleared by the appellants cannot be termed either as "inputs as such" or "partially processed inputs". He states that the issue involved in this appeal is as to whether the Scrap arisen during the course of manufacture of the final product can be sent to job worker under Rule 57F(2) (up to 2.11.1993), Rule 57F(3) from 2.11.1993 to 1.3.1997 and Rule 57F(4) after 1.3.1997 to 31.3.2002 for getting it converted into granules for further use in the manufacture of their final products.2. He further states that the appellants' case is squarely covered by the Larger Bench decision in the case of Wyeth Laboratories Ltd. v.CCE, Bombay 3. The learned J.D.R. appearing for Revenue fairly concedes that the Larger Bench decision cited by the learned Counsel squarely covers the case of the appellants.4. After hearing rival submissions and perusal of ca...
Babul Biomedicals Pvt. Ltd. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-18-2002
Reported in: (2003)(108)LC224Tri(Mum.)bai
1. The question for consideration in this appeal is the classification of pipettes made of plastic imported by the appellant. These pipettes were intended to be used along with vacuette tubes that were also imported by the appellant, in the measurement of the erythrocytic sedimentation rate of human blood. It is not in dispute that the vacuette tubes which are protected from atmospheric contamination by a rubber device at the open end, contained a small quantity of sodium citrate, which is the reagent which required to be added to blood in order to initiate the chemical reaction required to measure the sedimentation rate. Thereafter the pipette, which is graduated, is inserted into the solution of blood and the agent, the rate being determined by the level to which the solution raises. The imported had claimed classification of both the products in heading 90.18 of the tariff. This heading covers "Instruments and appliances used in medical, surgical, dental or veterinary sciences, inc...
J.K. Helene Curtis Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-18-2002
Reported in: (2003)(153)ELT440Tri(Mum.)bai
1. Shri Raj Darak, learned Advocate for the appellants makes the following submissions :- "1. The issue in the present appeal is no longer res Integra and is covered by the following judgments:Indian Oxygen v. Collector (iii) Southern Bottlers -1989 (43) E.L.T. 427 (T) [Approved by the Supreme Court in 1997 (92) E.L.T. A 70 (S.C.)]; (iv) Savita Chemicals Ltd. - 2000 (119) E.L.T 394 (T) [Approved by the Supreme Court in 2001 (130) E.L.T. A 262 (S.C.)] and 2. In these judgments it has been laid down that where there is a factory gate price available and where such factory gate sales are at arms - length, the factory gate price is the price that must form the basis of the assessable value even if the assessee sells goods at a higher price from its depots. 3. The Appellants sell nearly 25% of their production at factory gate. They also sell goods through their regional depots at a higher price. The Appellants do not have any depots in Maharashtra, South India, Gujarat and Madhya Pradesh a...
Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-18-2002
Reported in: (2003)84ITD169(Mum.)
1. This appeal pertains to the asst. yr. 1995-96. Though six grounds were urged by the assessee-company, at the time of hearing, ground No.2 is not pressed by the learned counsel. Therefore ground No, 2 is dismissed.2. Vide ground No. 6 assessee-company contends that the tax authorities have erred in taxing an amount of Rs. 53,06,632 twice as income. This issue was considered by the learned CIT(A) in paras 114 to 119 of his order. Learned counsel submitted before us that proper explanation was not given before AO but a reconciliation statement was furnished before learned CIT(A) and he should have considered this issue. Learned Departmental Representative has no objection if this matter is set aside to the file of the AO, Under the circumstances of the case we set aside the issue to the file of the AO to re-examine the matter in the light of the reconciliation statement. "The IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of t...
In Re: Amalgamation of Shaily Engineering Plastics Limited and ors.
Court: Mumbai
Decided on: Nov-18-2002
Reported in: 2003(1)ALLMR668; 2003(2)BomCR514; 2003(2)MhLj22
1. The petitioner company, being transferee company, Anmol Trading Company Ltd., seeks sanction of the Scheme of Amalgamation under Section 391 and 394 of the Companies Act, 1956 with the transferor companies. The amalgamation is intended for better rationalisation in respect of manufacture of products and business, the assets and properties of the petitioner company and each of the transferor companies to be put to better use and considerable economy with a view to increase the productivity and profitability of the combined unit to the advantage of the company's shareholders and the creditors.2. It appears that the petitioner company took out a summons for direction being Company Application No. 228 of 2002 and by an order dated 19th April 2002, the convening and holding of the meetings of the shareholders, members and creditors was dispensed with.3. It further appears that the transferor companies have also taken out a summons for direction in the High Court at Gujarat and orders in ...
Kishor Mahadeo Kamble Vs. Union of India (Uoi) and anr.
Court: Mumbai
Decided on: Nov-18-2002
Reported in: (2003)ILLJ813Bom
1. Rule. Returnable forthwith.2. Mr. Dubey, advocate waives service for respondent No. 1 and Ms. S.I. Shah, advocate waives service for respondent No. 2.3. Rule is heard finally at this stage.4. The petitioner is aggrieved by the communication dated April 2, 2002 received from respondent No. 1 whereby the dispute raised by the petitioner has been refused to be referred for adjudication by the appropriate Government.5. According to the petitioner, he was employed as peon by the Chief Manager, MTNL (respondent No. 2) in the office at Vikhroli, Mumbai in the month of December 1994 and he was in continuous service till May 17, 1999. Vide his letter dated January 31, 2001 the petitioner raised the dispute before conciliation officer against the second respondent demanding reinstatement with full back wages and continuity of service. The conciliation proceedings ended in failure and the conciliation officer submitted failure report dated January 24, 2002 to the first respondent. As noted abo...
Jayem Impex Pvt. Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-15-2002
Reported in: (2003)(155)ELT113Tri(Mum.)bai
2. The appeal is against the order of the Commissioner of Customs, Mumbai, suspending in terms of Regulation 21(2) of the Customs House Agent Licensing Regulations, 1984, the customs house agent's licence issued to it for the reason that the applicant had taken a photocopy of a note sheet from a file in the office of the Commissioner of Customs, Nhava Sheva.3. On 22-7-2002 the Commissioner's office received a copy of a letter written to the applicant by the Additional Commissioner of Customs, Jawa-har Customs House, Nhava Sheva. In this letter the Additional Commissioner informed the customs house agent that a photocopy of a note sheet order in the case of import by Sarve Overseas has been made the basis for filing an appeal by that firm. Since it requested the firm to ensure that the photocopy of the department's file is not obtained by its employee after saying "as the importer is a Ludhiana based party, photocopy of the note sheet file would have been taken by you or your employees...
Noor Niryat Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-15-2002
Reported in: (2003)(158)ELT580Tri(Mum.)bai
1. The appellant imported in August 2002, a consignment of used 14" colour monitors for computers of different brands. It declared a value of US$ 7 per monitor. The Department was of the view that the declared value of these required enhancement and further that the import of the goods required a licence. On this being communicated to it, the importer waived written notice and was heard in person by the Commissioner who passed the order impugned in this appeal.2. In that order, the Commissioner has held that the correct value of the monitors is $ 16 per monitor which was the value which the Deputy Commissioner determined for a consignment of monitors imported at Mulund. He therefore enhancement of value ordered confiscation of the goods, in the absence of a licence, giving the importer an option to redeem them on payment of fine of Rs. 8 lakhs and also imposing a penalty of Rs. 2 lakhs. Hence this appeal.3. The Counsel for the appellant makes two submissions as to the value.He says th...
Commissioner of Central Excise Vs. Dianilins Organics Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-15-2002
Reported in: (2003)(160)ELT1089Tri(Mum.)bai
1. In the order impugned in the appeal, the Commissioner (Appeals) has held that the possession by the respondent of a provisional small-scale industries certificate was sufficiently entitled to the benefit of the exemption contained in Notification 175/86. He has relied upon a circular of the Board to this effect.2. The contention in the appeal is that despite sufficient time being granted to the respondent, it did not produce the final small-scale registration, the denial of the exemption which is granted provisionally is in order.4. The trade notice of the Collector (Appeals) provides that provisional registration by the State Government authority should be accepted for purpose of availing duty concession in terms of Notification 175/86. A provisional certificate of this nature is obviously issued in a situation where the licensing authority does not have sufficient information either to reject the claim for registration or to grant it straightaway. Such a provisional certificate w...
Krishna Kumar Daga and anr. Vs. C.B.i. and ors.
Court: DRAT Mumbai
Decided on: Nov-15-2002
Reported in: IV(2004)BC218
1. This matter is moved by way of praecipe by Mr. K.R. Shekhawat and Mr. M.D. Samel, Advocate for the respondent No. 1 Bank, appears on notice.2. The appellants/original defendant Nos. 2 and 3 are aggrieved by the order dated 24.9.2002 passed by the learned Presiding Officer of Debts Recovery Tribunal, Nagpur on I.A. No. 203 of 2002 in Original Application No. 140/2001.By the impugned order, the learned Presiding Officer, not only rejected the application made by the appellants for permeating them to cross-examine the Bank witnesses who might file affidavit, but also struck off the evidence of two Bank witnesses namely P. W. No. 1 Mr.Shalik Laxmanrao Parate and P.W. No. 2 Mr. Mukund Vasudeo Naik, which was already recorded by the Civil Court and which evidence therefore had become part of the record and proceedings.3. Few facts, which are required to be stated, of the case, are as follows: The applicant Bank namely the Central Bank of India had filed civil suit No. 979 of 1993 against...
- ‹ Prev
- 7
- 8
- 9
- 10
- 11
- 13
- 14
- 15
- 16
- 17
- Next ›
- Last »