Mumbai Court February 2002 Judgments
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Padmashree Dr. V.V. Patil Ssk Ltd. Vs. Commr. of C. Ex., Aurangabad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2002
Reported in: (2002)(144)ELT174Tri(Mum.)bai
1. The appellant, a sugar factory, filed a price list effective from 16-3-1994, in which it declared the assessable value of the molasses manufactured by it to be captivity consumed by it at Rs. 1,200/- per ton. The notice issued to it proposed to enhance the value to Rs. 2,100/- per ton on the ground that "the value of comparable goods i.e.molasses of same characteristics, available in nearby market i.e. Rs. 2,100/- per MT." The assessee replied to the notice claiming the declared price at which it had purchased molasses from other sugar mills. The Assistant Collector passed an order adjudicating on this notice. He did not give any clear specific finding but said as follows :- "In view of the clear cut provisions of the Rule 1 proceed further to arrive at the assessable value of molasses as under. (a) Whenever transactions for sale or purchase of molasses have taken place at the factory of assessment, the transaction value as pur gate passes for the month of March, 94 and as per invo...
Tangerine Informatique Ltd. and Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2002
Reported in: (2003)(162)ELT266Tri(Mum.)bai
1. The question for consideration in these appeals is the liability to confiscation under Clauses (m) to (o) of Section 111 of the Act of 300 units of automatic data processing systems that the appellant imported and liability to penalty under Section 112 of the Act on Omprakash Hemrajani, its managing director. In the order impugned in these appeals, the Commissioner has held these goods liable to confiscation with an option to redeem on payment f fine of Rs. 20.00 lakhs, and imposed a penalty of Rs. 2.00 lakhs on Om Prakash Hemrajani.2. We have heard the counsel for the appellant and the departmental representative at length.3. These 300 units, which were appear to have consisted of a mother board, a hard disc and random access memory (RAM) were imported by the company, a unit in the export processing zone (EPZ) in terms of the provisions of paragraph 94 and 115 of the policy (as it stood in March 1995). Paragraph 94 permitted such units to import free of duty "all types of goods, i...
Godavari Dudhna S.S.K. Ltd. Vs. Commissioner of C. Ex. and Cus.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2002
Reported in: (2002)(141)ELT778Tri(Mum.)bai
2. The order of the Commissioner (Appeals) impugned before us has dismissed the appeal before him for failure to comply with the terms of the stay order.3. Having considered the merits of the matter, we are of the view that a bond with bank guarantee that the Commissioner (Appeals) has ordered was not called for. The issue before him was the valuation of molasses that arose in the course of manufacture of sugar by the appellant, which it sold to buyers. The order of the Assistant Commissioner, which was impugned before the Commissioner (Appeals), has applied on the basis for the assessable value a price of Rs. 1000/- per ton which was certified as minimum cost of manufacture of molasses by the chief sugar technologist in Vasant Dada Sugar Mills, Pune. The decision of the Tribunal in Agasti Sa-hakari Sakhar Karkhana Ltd. v. CCE (Appeal 2896/00) [2001 (137) E.L.T. 898 (Tribunal) indicates the presence of a number of features of molasses would legitimately depress the sale price. There a...
Jagdish Sales Corpn. Vs. Commissioner of Cus. and C. Ex.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2002
Reported in: (2002)(144)ELT73Tri(Mum.)bai
1. Appeal is taken up for disposal, after waiving deposit, with consent of both sides.2. Jagdish Sales Corpn the appellant before us, is a manufacturer of detergent cakes. A visit by the officers to its factory showed the presence of some quantities of detergent cakes unaccounted in the stock register. Investigation by the officers also let them to believe that the manufacturer cleared some quantity of cakes without payment of duty. The notice issued to it demanded duty on these cakes, proposed confiscation of the detergent cakes which were not entered in the stock register and the penalty on the appellant. The Additional Commissioner ordered recovery of duty on the goods which had not been levied to duty, ordered confiscation of the goods not entered in the register and imposed penalty. The assessee appealed the order. This was that, as a result of issue of Notification 55/97, duty on the detergent cakes that the appellant manufactured has to be determined in terms of Section 4A of t...
income Tax Officer Vs. Smt. Devibai H. Parmani
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-05-2002
Reported in: (2003)84ITD342(Mum.)
1. This appeal by the Revenue is directed against the deletion of penalty" amounting to Rs. 52,589 imposed under Section 271(1)(c) of the IT Act, 1961, and relates to the asst. yr. 1988-89.2. I have heard the rival submissions in the light of material placed before me and precedents relied upon. The assessee is a widow. She was aged around 70 years at the relevant point of time. She is heart patient. During the relevant assessment year, assessee received gifts of Rs. 1,20,000 as under : 3. In order to examine the veracity of the aforesaid gifts, AO issued summons to the donors. AO stated in the order that only Shri Tejumal H.Malani did appear. CIT(A) stated in the order that all the donors did appear but examination could be conducted only in respect of Shri Tejumal H. Malani. Shri Tejumal H. Malani was examined because he made the gift by cash. All other donors made the gift by cheque. All the donors did accept on affidavit the factum of gift. Shri Tejumal H.Malani did accept while e...
Pepsico India Holdings Pvt. Ltd., Chembur, Bombay Vs. Noshir Elavia an ...
Court: Mumbai
Decided on: Feb-05-2002
Reported in: 2002(3)ALLMR75; 2002(3)BomCR512; [2002(93)FLR591]; 2002(2)MhLj744
Nishita Mhatre, J. 1. Through this writ petition, the petitioner has impugned the order of the Industrial Court passed in a complaint filed under Item 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971.2. A few facts of the case in brief are as follows :--The respondent-workman joined Duke and Sons in 1983. He was appointed as an Assistant in Sales Department. He was later working as a Sales Co-ordinator. In 1994, the petitioner-company took over the business of Duke and Sons. Some persons employed with the petitioner accepted the Voluntary Retirement Scheme offered to them. The respondent was also offered this scheme, but did not accept the same. The respondent received salary inclusive of Dearness Allowance and other allowances. Sometime in December, 1994, the respondent availed of leave of 15 days i.e., 5 days in January, 1994 and 10 days in February, 1995. The respondent was issued a show-cause notice and he informed ...
Maharashtra Shramik Sena, Bombay and ors. Vs. Municipal Corporation of ...
Court: Mumbai
Decided on: Feb-05-2002
Reported in: 2002(4)ALLMR38; 2002(3)BomCR519; (2002)3BOMLR696; 2002(3)MhLj45
P.S. Patankar, J. 1. By this Petition under Article 226 of the Constitution of India, the petitioner's pray that the Municipal Corporation be directed to treat the non-teaching staff of the secondary schools run by the Municipal Corporation as municipal servants and to give them service conditions, benefits and privileges applicable to the other municipal employees. 2. The first petitioner is a Trade Union incorporated under the provisions of the Trade Unions Act, 1926. It represents non-teaching staff viz. Junior Clerks, Senior Clerks and Full-Time Librarians working in the municipal secondary schools of the Municipal Corporation of Bombay. Petitioners No. 2 to 4 are itsoffice-bearers. The petitioners have averred that there are 87 Junior Clerks. 74 Senior Clerks and 72 Full-Time Librarians working in the secondary schools run by the Municipal Corporation. The candidates came to be selected by the Municipal Corporation for the post of Clerk. They were appointed in the Secondary School...
Prakash Chharia Vs. Commissioner of Customs, Kandla
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-04-2002
Reported in: (2002)(141)ELT779Tri(Mum.)bai
2. In the two orders impugned in these appeals, the Commissioner has demanded duty on goods imported in the first instance, by Uniexcel International Ltd. and its directors, Ashwin K. More, Aditya More, Mohan K. More and Pradeep K. More and M.K. Exports and Imports and its partners, both based in Kolkata; and imposed penalty under Section 112 on the importer Kandla Clearing Agency, Customs House Agent who cleared the goods at the Kandla port, on Shantilal Jain, its Director and Prakash Chharia, Rajendra Kumar Mohta, brokers, persons who traded in the licences which were used to clear the goods in question. The basis for the Commissioner's action is that the value shown in each of the licences was tampered and shown to have a higher value than the value originally fixed on them by the licensing authority.3. M.K. Exports and Imports have filed appeals against the Commissioner's order to the Bench of the Tribunal at Kolkata, presumably claiming the jurisdiction on the grounds of residenc...
indo Jave and Co. Vs. Cc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-04-2002
Reported in: (2002)(105)LC765Tri(Mum.)bai
1. The appellant tendered for export a consignment of goods under a claim for drawback. The examination by the departmental officers led them to conclude that the goods were wrongly declared with a view to obtaining drawback greater than what that the exporter was entitled to.The goods were seized. The importer, having waived issue of written notice, was heard by the Deputy Collector of Customs, who passed orders confiscating the goods with an option to redeem them on payment of fine and imposing a penalty on the exporter.2. The Commissioner appealed this order to the Commissioner (Appeals) apparently on the ground that the quantum of fine and penalty were insufficient. The Commissioner (Appeals) accepted the appeal, and remanded the matter to the Deputy Collector of Customs for reassessment of fine and imposition of personal penalty. Hence this appeal.3. The contention of the counsel for the appeal is that the Commissioner (Appeals) had not advanced sufficient reasons for sending the...
Sharp Batteries and Allied Ind. P. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-04-2002
Reported in: (2002)LC930Tri(Mum.)bai
1. The question for consideration in this appeal is the classification with effect from 1-4-94, of storage tanks, reservoir, vats and similar containers of a capacity not exceeding 300 litres. The appellant in the classification list that it filed effective from that date showed these goods under part III of the classification list claiming that these goods were not dutiable. The department was of the view that the goods were correctly classifiable under 3925.99 and issued notice proposing to amend the classification. The Asstt. Collector confirmed the proposal in the notice. This having been confirmed by the Commissioner (Appeals), the matter is before us.2. Prior to its amendment on 1-3-94, Note 11 to Chapter 39 provided that "Heading No. 39.25 applies only to the following articles, not being produced covered by any of the earlier headings of sub-heading II:- (a) Reservoirs, tanks (including septic tank), vats and similar containers." By the amendment made in the budget, Clause (a)...
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