Mumbai Court February 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.
Ramanand Sagar Vs. Deputy Commissioner of Income-tax and ors.
Court: Mumbai
Decided on: Feb-11-2002
Reported in: 2002(4)BomCR157; [2002]256ITR134(Bom)
V.C. Daga, J. 1. This appeal under Section 260A of the Income-tax Act, 1961 ('the Act' for short) is at the instance of the assessee, Shri Ramanand Sagar of Natraj Studio, producer of a T. V. serial known as 'Ramayan' relating to the assessment year 1989-90 during which nearly 52 episodes of one hour slot each were produced by the appellant. By consent of the parties, the appeal was taken up for final hearing at the stage of admission. The facts : 2. The appellant is an individual-assessee assessed to tax under the Act. He filed his return under Section 139 of the Act for the assessment year 1989-90. The original assessment under Section 143(3) of the Act was completed on March 27, 1991, on the income of Rs. 67,08,050 as against the income of Rs. 43,67,830 returned by the appellant. The Assessing Officer made certain additions by disallowing certain expenditures. 3. The appellant claimed to have received Rs. 2 crores during the assessment year 1989-90 from the aforesaid T. V. serial 'R...
Hindustan Lever Ltd. Vs. S.V. Hinge and ors.
Court: Mumbai
Decided on: Feb-11-2002
Reported in: (2002)IVLLJ247Bom
Nishita Mhatre, J. 1. Through this writ petition, the petitioner challenges the order of the Labour Court dated July 30, 2001 dismissing its application for deciding the maintainability of the complaint (ULP) No. 352 of 1999.2. The Labour Court has held that the issue regarding maintainability of the complaint can be considered later as to dismiss the complaint at this stage would be premature since evidence would have to be led regarding the preliminary issue regarding maintainability of the complaint. The Labour Court has made these observations on the basis of the judgment of the learned single Judge of this Court in the case of Hindustan Coca Cola Bottling S/W.P. Ltd. v. Narayan Rawal reported in : (2001)IILLJ502Bom . However, this judgment is, with respect, no more a good law as the same has been set aside by the Division Bench of this Court in the case of Hindustan Coca Cola Bottling S/W Pvt. Ltd. v. Bharatiya Kamgar Sena and Ors., 2002 ILLJ 380.3. In view of this, the order of t...
Vittal Daulat Lad Vs. Ashok Govind Tawade
Court: Mumbai
Decided on: Feb-11-2002
Reported in: 2002(2)ALLMR691; 2002(3)BomCR475
R.M.S. Khandeparkar, J.1. Heard learned Advocates for the parties. Perused the records.2. This appeal arises from judgment and decree dated 26th April, 1996 passed in S.C. Suit No. 5555 of 1995 by the City Civil Court, Mumbai. By the impugned judgment and decree the suit filed by the appellant has been dismissed in exercise of powers under Order VIII, Rule 10 of Civil Procedure Code. 3. It is the contention of the appellant that though the impugned judgment and decree is stated to have been passed in exercise of powers under Order VIII, Rule 10 of Civil Procedure Code, the trial Court has rejected the claim of the appellant-plaintiff and has denied the relief prayed for in the suit without even following the procedure know to the law and without giving opportunity to the appellant to lead evidence in support of his contentions in the plaint. According to the learned Advocate the impugned judgment, though passed under Order VIII, Rule 10, does not disclose the application of mind to the...
Ramanand Sagar Vs. Dy. Cit
Court: Mumbai
Decided on: Feb-11-2002
Reported in: [2002]122TAXMAN152(Bom)
V.C. Daga, J.This appeal under section 260A of the Income Tax Act, 1961 (here in after referred to as 'the Act') is at the instance of the assessee Shri Ramanand Sagar of Natraj Studio, producer of a T.V. serial known as 'Ramayan' relating to the assessment year 1989-90 during which nearly 52 episodes of one hour slot each were produced by the appellant. By consent of parties the appeal was taken up for final hearing at the stage of admission.The Facts2. The appellant is an individual assessee assessed to tax under the Act. He filed his return under section 139 of the Act for the assessment year 1989-90. The original assessment under section 143(3) of the Act was completed on 27-3-1991, on the income of Rs. 67,08,050 as against the income of Rs. 43,67,830 returned by the appellant. The assessing officer made certain additions by disallowing certain expenditures.3. The appellant claimed to have received Rs. 2 crore during the assessment year 1989-90 from the aforesaid T.V. serial 'Ramay...
Commissioner of Customs Vs. Mahesh India
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2003)(151)ELT605Tri(Mum.)bai
1. In these cases the department have filed appeals against the order of the Commissioner of Customs, Mumbai dropping the show cause notices.The facts of the case are that the respondents have imported "Expancel 642 MU (Blowing Agent). The charge against the appellant i.e. HMG Industries was that they have misdeclared the classification of the goods thereby evading payment of appropriate amount of the Customs duty. For the purpose of disposal of these appeals, we are referring to the case filed by HMG Industries only for the purpose of convenience.All the cases have been considered by the Commissioner in his order. It has been found by the Commissioner that according to the department, the classification should be under Heading 3809 of the Customs Tariff Act. One of the arguments before the Commissioner was that some of assessments against some of the Noticees were provisional. Therefore there could not have been issued notices under Section 28 of the Customs Act, 1962. As far as the ...
Essar Oil Ltd. Vs. Commissioner of Customs, Mumbai
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2002)(142)ELT657Tri(Mum.)bai
1. These two Appeals arise out of the same order and the issue involved is the same. They arc therefore taken for decision by this single order.2. M/s. Essar Oil Ltd., (the 1st Appellants) filed Bill of Entry No.7529, dated 18-3-1994 for importation of 'Lay barge LB-207' with accessories. The import was claimed under OGL vide Para 25 of the EXIM Policy AM 1992-1997 read with Sr. No. 12 of Appendix 3. This barge had come towed by Vessel M.V. SHAHRIAR. Certain queries were raised by the Customs. In the subsequent correspondence it was revealed that the importers had signed a Memorandum of Agreement for purchase of the barge from the owners and part payment was made immediately.Subsequently on 14-2-93 as also on 27-5-93, the barge had arrived at Bombay Port. Being a dumb barge, on both occasions it was towed by another vessel. The IGMs had on each occasion declared the lay barge as a towed vessel and did not declare it as cargo. This barge was put into operation by the Appellants for lay...
Dada Silk Mills Vs. Commissioner of Central Excise,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2002)(144)ELT72Tri(Mum.)bai
1. The question for consideration in this appeal is the liability to duty of the nickel perforated cylinders that manufactured in the appellant's factory for the purpose of printing the textile that it manufactures.2. In the order impugned in the appeal, the Commissioner (Appeals) confirmed the liability to duty to the goods cleared between 22-9-1986 to 31-10-1986 holding that the Notification 201/87 will not be available to the goods.3. It would be evident that the benefit of notification was issued on 3-9-1987, and not retrospective application would not be available to the goods that are cleared in 1986. The claim before us however is that they were entitled to the benefit of exemption contained in Entry 17 of the table to Notification 64/86, which exempts from duty gravure printing cylinders and nickel perforated rotary cylinder screen from duty subject to the condition that they were used within the factory of production for printing purposes. In its decision in CCE v. Bombay Dye...
Laxmi Vishnu Textile Mills Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2002)(144)ELT690Tri(Mum.)bai
1. The question involved in this appeal is whether the assessee is entitled to claim exemption under Notification No. 251/82-C.E., dated 8-11-1982 on the basis of the count of the cotton fabric. It was held against the assessee by the Order-in-Original, and in Order-in-Appeal, after referring the judgment of the Madras High Court in the case of Ramalinga Choodambikai Mills Ltd. [1984 (15) E.L.T. 407 (Mad.)] the Commissioner (Appeals) rejected the assessee's appeal. Hence the present appeal by the assessee.2. We have perused the Order-in-Original and Order-in-Appeal. The assessee seems to challenge the test report. In ground (d) it specifically says that sample was taken on 18-4-1983 and the batch size for its printing at the relevant time was 5000 metres and that the total metres of 67,117.3 metres was not processed in one batch but in different batches on different dates, and that demand for duty should have been restricted to the batch from which sample was drawn.3. In our view, the...
Hashiem A.P. Hamami Vs. Commissioner of Customs (Adj.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2003)(151)ELT351Tri(Mum.)bai
1. The Commissioner of Customs had confiscated US $ 69,000/- attempted to be smuggled out of India by the appellant herein who was apprehended on his way out to Singapore by Flight No. AI. 478 on 16-12-1999, with option to redeem the same on payment of fine of Rs. 3 lakhs and has imposed a penalty of Rs. 1 lakh upon him under Section 114 of the Customs Act. He has held that out of the total foreign currency seized from the appellant, US $ 59,000/- was the money brought in by the appellant himself and US $ 10,000/- is unaccounted for.2. The plea made before me by the ld. Counsel Shri Chatterjee is that the appellant has already suffered by having been convicted under the Foreign Exchange Regulation Act and Customs Act as well as the Passport Act. He, therefore, pleads that the redemption fine and penalty be reduced considerably.3. The prayer is opposed by the ld. Departmental Representative who submits that lenient view had already been taken by the Commissioner of Customs and that no ...
Ambuja Petrochemicals Ltd. Vs. Commissioner of Customs, Kandla
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-2002
Reported in: (2002)(144)ELT96Tri(Mum.)bai
1. In view of the fact that the company has been wound up by the order of the Andhra Pradesh High Court made in RCC No. 4 of 1997, the appeal abates in terms of Rule 22 of the CEGAT (Procedure) Rules, 1982, as no one has filed any application for continuation of the proceedings....
- ‹ Prev
- 10
- 11
- 12
- 13
- 14
- 16
- 17
- 18
- 19
- 20
- Next ›
- Last »