Mumbai Court December 2002 Judgments
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Compack P. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-13-2002
Reported in: (2003)(159)ELT486Tri(Mum.)bai
1. Arguing the case for the applicants the learned Advocate Shri J.C.Patel, submitted that the applicants are engaged in the manufacture of Containers made of papers falling under sub-heading 4819.12 of the First Schedule to the Central Excise Tariff Act, 1985 which were chargeable to Central Excise duty at the rate of 35% ad valorem at the relevant time but the applicant enjoyed concessional rate of duty of 15% ad valorem in terms of the Tariff Notification 67/82 subject to the condition that :- (1) such container are produced out of Base Paper or Base Paper-board, on which duty has been paid. (2) Modvat credit on such duty has not been availed of under Rule 57-A of the Central Excise Rules, 1944. That LDPE (Plastic Coated Paper) is one of the inputs, used by the applicants and the applicants have been availing Modvat credit of duty, paid on the said LDPE coated paper and the said LDPE coated paper being neither Base Paper nor Base Paper-board. The applicant, during the period, from ...
Hina Shipping and Clearing (Cochin) Vs. C.C. (Gen.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-13-2002
Reported in: (2003)(154)ELT457Tri(Mum.)bai
1. After hearing the application for early hearing the main appeal itself was taken up for disposal with the concurrence of both sides.2. The appellant is a CHA. The consignment exported by M/s. Lovely Enterprises were handled by the appellants without holding a specific authorisation from the exporters. At a later date certain goods described as garments exported by the same exporter were found to contain old clothing. This consignment was handled not by the present appellants but by another CHA. The licence of the present appellants was suspended under Regulation 21(2) of the Custom House Agents Licensing Regulations, 1984 by the competent Commissioner on the observation that the earlier consignment were in fact exported by the present CHA and not by the so called exporter.3. At our instance, the DR had produced the file containing the report on the strength of which the competent authority had passed the impugned order. The file discloses nothing except what is stated in the presen...
V.M. Jog Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-13-2002
Reported in: (2003)(154)ELT172Tri(Mum.)bai
1. The question for consideration in these appeals is the availability of the exemption contained in entry 7 of the table to notification 59/90, dated 23-94990 of precast water drain boxes manufactured by V.M.Jog Engineering Limited, the assessee before us.2. The facts are not in dispute. The drain boxes in question were to form part of storm water drain underneath the flyover to be constructed at Kalanagar on the western express highway. The drain boxes were actually cast in concrete at site allotted by the public works department of the Government of Maharashtra which was half a kilometre away from the highway. In the order impugned in the appeal, the Commissioner has not accepted the claim made by the assessee to the benefit of exemption to the goods and other contentions and held the goods liable to duty and imposed penalty on the manufacturer and on each of its directors.3. The notification exempts from duty to "goods manufactured at the site of construction of buildings for use ...
Nhb Bearings Limited Vs. Commissioner of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-13-2002
Reported in: (2003)(153)ELT173Tri(Mum.)bai
1. This appeal is directed against the Order-in-Original No. 7/MP/97, dated 30-1-97 passed by the Commissioner of Central Excise and Customs, Surat. Under the impugned order the Commissioner held that the Grinding Media Steel Balls manufactured by the appellants were classifiable under Tariff Item 8482 as against the original classification under 7326.90. Consequently, a duty demand of about Rs. 3 lakhs was confirmed and a penalty of Rs. 1 lakh imposed.2. When the appeal came up for hearing none represented the appellant, despite notice. No communication has also been received from the appellant. Accordingly, we proceed to dispose of the appeal after hearing the learned SDR. The classification order of the Commissioner is based on Note 6 to Chapter 84 of Central Excise Tariff. That note reads as under :- "6. Heading No. 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than ...
Dhiren Chemical Industries Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-13-2002
Reported in: (2003)(159)ELT601Tri(Mum.)bai
1. The appellants manufacture Emulsifiers from captively produced exempted Organic Surface Active Agents. The issue that arises for consideration in this appeal is whether the emulsifiers so produced were entitled to exemption under Notification No. 101/66-C.E., dated 17-6-1966. The Commissioner held that the exemption was not available to the appellants since they had paid Nil duty on the inputs in terms of Notification No. 175/86. The Commissioner's finding may be read for ease of reference. "I have gone through the Notification No. 101/66-C.E., dated 17-6-66, and relevant position is reproduced below :-Sr. No.Description Condition02 Emulsifier, wetting out If in respect of surface ac- agents, softners and others tive agents used in the (sic) like preparations intended of such Emulsifiers, wetting for use in any industrial out agents, softners and process. others like preparations appropriate amount of duty The basic condition of the said Notification is that the respect of Surface ...
Gajanan Babu Patil Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Dec-13-2002
Reported in: 2003(2)ALLMR194; 2003(3)BomCR360; 2003(1)MhLj988
V.G. Palshikar, J. 1. By this petition, the petitioner has challenged the orders passed by the Maharashtra Administrative Tribunal and the Disciplinary Authority i.e. Pay and Accounts Officer as also the Appellate Authority.2. Few facts necessary for adjudication of this petition stated briefly are that the petitioner was employed as a clerk in the Pay and Accounts Office, Government of Maharashtra, Bombay. When the petitioner was functioning as a clerk in the Pay and Accounts Office at Bombay, it was alleged that in the year 1976 some bills were forged by the petitioner and prepared the cheques thereon. It was considered to be a fraud practice by the petitioner and therefore complaint was lodged with the police. The police after investigation filed a criminal case in the Court of the Metropolitan Magistrate, wherein the learned Judge observed that there is no evidence against the accused Nos. 1 and 2, i.e. petitioner and another employee, and he therefore discharged the accused person...
Murlidhar Narayan Nangare Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Dec-13-2002
Reported in: 2003(1)ALLMR900; 2003(4)BomCR221; 2003(1)MhLj992
C.K. Thakker, C.J. 1. Rule. Mr. V. P. Malvankar, Assistant Government Pleader, appears and waives service of rule on behalf of the respondents. In the facts and circumstances, the matter is taken up for final hearing today.2. This petition is filed by the petitioner for quashing and setting aside an order dated September 29, 2001 directing the respondents to extend benefits of past service to the petitioner and consider all retiral benefits on that basis.3. It is not in dispute by and between the parties that the petitioner retired as a Director of Arts. He was serving with the Government from December 5, 1994 upto May 31, 1999. It is, however, his case that from August 27, 1967 to December 4, 1994, he had worked in Abhinav Kala Mahavidyalay, an art institution. It was a private but aided art institution.4. The service of the petitioner in the said institution had not been taken into account and hence, he was not held entitled to retiral benefits, including pensionary benefits on that ...
Indian Rayon and Industries Limited a Company Incorporated Under the C ...
Court: Mumbai
Decided on: Dec-13-2002
Reported in: 2003BomCR(Cri)1668; 2003(2)MhLj464
J.G. Chitre, J.1. The petitioner is hereby assailing theprocess issued against him in respect of acomplaint made by Shri Patil T.K., Inspector ofLegal Metrology, 72, Moreswar, Patankar Marg, PipeRoad, Kurla, Mumbai in respect of violation ofprovisions of Section 39 of the Standards ofWeights and Measures Act, 1976 (hereinafterreferred to as 'the Act' for convenience) and Rule23 (1) of the Standards of Weights & Measures(Packaged Commodities) Rules, 1977 (hereinafterreferred to as 'Rules' for convenience).2. Shri T.K. Patil filed a complaint in theCourt of Metropolitan Magistrate Room No. 31,Vikhroli, Mumbai, alleging that the Petitioner didnot mention the date of manufacture of 'BirlaWhite Portland Cement' though the net weight, weekand year of manufacture, maximum retail price(inclusive of all taxes) was printed on thepackage.3. For the Petitioner Shri Shah submittedthat if the provisions of Section 39 of the Actand Rule 23 (1) of the Rules read with Rule 6 (1)are perused carefully, t...
Shradhanand Navrang Tyagi Vs. Collector and anr.
Court: Mumbai
Decided on: Dec-13-2002
Reported in: 2003(1)ALLMR793; 2003(2)MhLj304
V.G. Palshikar, J. 1. By this petition, the petitioner has challenged the order passed by the Collector on 10th October 1991 reviewing his own order passed earlier on 7th June 1991.2. Certain lands belonging to the petitioner or his predecessors wereacquired for the use of Defence Department under Defence of India Rules andwas continued under the Requisition (Continuance of Powers) Act, 1947. Thesuit land along with other requisitioned lands were handed over to the policedepartment by the defence department as per the Government of Bombay orderdated 6-7-1950. According to the terms of transfer the State Government was toacquire the title of the lands under the Military assets and as such it wasnecessary to continue these lands as requisitioned under Section 7 of the BombayLands Requisition Act, 1948. A resolution to that effect under Section 7 wastherefore issued on 9-3-1951. .3. The petitioner made an application for derequisitioning his land. Enquiry was made in pursuance of this app...
Oil and Natural Gas Corporation Limited Vs. Petroleum Employees Union ...
Court: Mumbai
Decided on: Dec-13-2002
Reported in: 2003(2)ALLMR601; 2003(4)BomCR665; [2003(96)FLR847]; (2003)ILLJ597Bom; 2003(2)MhLj70
1. The Appeal No. 1285 of 1996 arises out of Writ Petition No. 401 of 1996 which is in respect of 185 workers referred to in Exhibit 'A' to the writ petition. The Appeal No. 1286 of 1996 arises out of Writ Petition No. 1240 of 1996 in respect of 245 workmen referred to in Exhibit 'A' to the writ petition. Since the writ petitions were decided by a common judgment and order and since the issue involved in both the writ petitions is the same the appeals are disposed of by this common judgment and order.2. These appeals are preferred by Oil and Natural Gas Corporation Limited against the Judgment and Order dated 31st. August, 1996 of the learned single Judge of this Court holding that the appellant, Oil and Natural Gas Corporation Limited is prohibited by a Notification dated 8th September, 1994 from employing contract labour and directing that the concerned contract workers be absorbed as regular workmen of the Oil and Natural Gas Corporation Limited with consequential benefits.3. The ap...
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