Mumbai Court October 2003 Judgments

Manik Industrial Engg. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(111)LC1052Tri(Mum.)bai

1. The appellants have not complied with the order of the Tribunal dated 18.6.2003 requiring them to pre-deposit an amount of Rs. 2 Lakhs towards penalty totaling Rs. 7,99,781/-. Instead, the appellants have filed a modification application against the direction of the Tribunal to pre-deposit Rs. 2 Lakhs. Shri A.J. Rai, Manager of the appellant company states that they have paid the entire amount of duty and they have also paid interest on delayed payment of duty. He further states that they have not gained any pecuniary benefit as both duty and interest have been paid. He also states that it is not case of non payment of duty entirely as they had earlier paid the duty amount from RG 23 account which was subsequently recredited and the duty amount was paid through PLA. As such, he requests for taking a lenient view and not to insist on pre-deposit of the penalty amount and to decide the case reducing the penalty which is excessive.2. I have also heard Shri K.K. Srivastava, learned DR ...

Commissioner of Central Excise Vs. Texchem Corpn. and Medico Labs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The common issue raised in these appeals is whether Commissioner (Appeals) continues to have powers to remand cases to the original adjudicating authority after legislative changes made in the Customs and Excise laws by the Finance Act, 2001. It is not disputed that initially these laws did not provide for specific power of remand to the appellate authority, a specific provision providing such a power was written into the law in 1982, which has since been deleted in 2001.It is also not in dispute that the present legal text after the 2001 amendment is similar to the pre 1982 text. This has been acknowledged by the Larger Bench of the Tribunal in CCE, Bhubaneshioar v. Oripol Industries and Ors. 2003 (56) RLT 974 (CEGAT-LB) by noting in para 8 as follows: It is true that wording of the present section after the amendment under the Finance Bill 2001 is more or less similar to pre-1982 position.It is also true that the Parliament has stopped half way bringing the legal position back to...

M.D. Sadrani Vs. Commissioner of Customs (Gen)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for early hearing and stay of operation of the order of the Commissioner of Customs (Gen) Mumbai arose out of the said Commissioner's order dated 7.8.2003. In the impugned order the Commissioner suspended the applicant's CHA licence No. 11/337 under Regulation 21(2) pending enquiry under regulation 23 of CHA licence regulations 1984. The CHA licence is in the name of M/s M.D. Sadrani.2. A letter dated 18.7.2003 was received from DRI by the Commissioner enclosing a copy of the show cause notice issued to M/s Swami Fashions Pvt. Ltd. and M/s Styline Marketing both of Mumbai. The show cause notice revealed the role played by the CHA (the appellant) in the. case where customs revenue was sought to the defrauded. It appears the CHA firm consisting of several brothers and partners have allowed the firms licence to be used by other persons to whom they issued identity cards.The firm was giving away blank S/Bills duly signed by the firms; authorised signatories to people be...

Commissioner of Central Excise Vs. Lloyds Metals and Engineering

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(91)ECC61

1. The Revenue in the present appeal has challenged that part of the Commissioner's order vide which he had allowed the benefit of modvat credit in respect of Silo Encasing, Dust Collection System and Pint Oil Liner.2. We have heard both sides duly represented by Shri A. Chopra, Ld. JDR for the Revenue and Shri Vishal Agarwal, Ld. C.A. for the respondents.3. The Commissioner while extending the benefit to Silo Encasing has held as under: "Silo encasing falling under sub-heading No. 8419.00 are used with Day Bin Silos. These encasings are required for fixing the silos at their place of installation. For manufacture of sponge iron, huge quantity of raw material is to be continuously fed to the rotary kiln. To avoid production loss due to interrupted supply of raw material and for segregation of raw material from the direct reduction process, day bins alongwith conveyers, weigh feeders, motors and control panels are installed near the rotary kiln. The raw material requirement of the day ...

Silicon Cortec Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(166)ELT473Tri(Mum.)bai

1. Appellants are engaged in manufacture of 'Electric Stamping, etc'.They manufacture such goods on raw material supplied by M/s Crompton Greaves Ltd. Goa on job work basis. Raw materials/stampings were under Rule 57F (4) provisions. Dispute is demand of duty on 'scrap' arising during the course of 'job work' at the appellant's premises. Duty demands have been made and confirmed on the appellants as duty payment on 'such scrap' through the appellants Modvat accounts was not held to be proper. Penalties were also imposed by the original authority without assigning any reason i) Clearance of scrap is deemed to be on behalf of M/s Crompton Greaves Ltd. ii) Rule 57F(12) providing for payment of duty on waste would be restricted to 'waste'/scrap of the appellants and not on 'job work scrap' - that Rule 57F(I8) also confiscate this.3. Heard both sides and considered the material on record. It is found:- a) Rule 57(12), 57F(12), 57F(8) and 57F(5) as relied upon by the original authority not ...

Commissioner of Central Excise Vs. Texchem Corporation and Medico

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(91)ECC434

1. The common issue raised in these appeals is whether Commissioner (Appeals) continues to have powers to remand cases to the original adjudicating authority after legislative changes made in the customs and excise laws by the Finance Act, 2001. It is not disputed that initially laws did not provide for specific power of remand to the appellate authority, a specific provision providing such a power was whitch into the law in 1982, which has since been deleted in 2001. It is also not in dispute that the present legal text after the 2001 amendment is similar to the pre 1982 text. This has been acknowledged by the Larger Bench of the Tribunal in CCE, Bhubaneshwar Vs. Oripol Industries & Ors.- 2003-TAXINDIAONLINE-09-CESTAT-DEL by noting in para 8 as follows:- "It is true that wording of the present section after the amendment under the Finance Bill 2001 is more or less similar to pre 1982 position".It is also true that the Parliament has stopped half way bringing the legal position ba...

Estate Late Shri Dharambir Vs. the Dcit [Alongwith Ita Nos. 7279,

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96TTJ(Mum.)880

1. All the four appeal have been filed by the assessee appellants arising out of separate orders of CIT (A) XVII, Mumbai all dated 25/11/2002. The issue raised as per ground of appeal and the grounds involved are identical in all the appeals, therefore, for the sake of convenience these appeals have been consolidated and hereby decided by this common order.2. The grounds are inter related and revolve around a single issue of charging of "Long Term Capital Gain" by invoking Section 45(5)(b) of IT Act (herein after referred the Act). Ground No. 4 to 7 have not been contested being consequential in nature and ground No. 1 to 3 are reproduced herein below to specify the issue involved:- "1. The Ld.CIT (Appeal) erred in confirming the assessment of Rs. 88,94,199/- as long-term capital gain as made by the Ld. Assessing Officer without properly appreciating the facts of the case that additional compensation awarded by City Civil Court, Madras is challenged in further appeal by Government as ...

Estate of Late Shri Dharambir

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)95ITD83(Mum.)

All the four appeals have been filed by the assessee appellants arising out of separate orders of Commissioner (Appeals) XVII, Mumbai all dated 25-11-2002. The issue raised as per ground of appeal and the grounds involved are identical in all the appeals, therefore, for the sake of convenience these appeals have been consolidated and hereby decided by this common order.The grounds are inter-related and revolve around a single issue of charging of Long Term Capital Gain'by invoking section 45(5)(b) of Income Tax Act (hereinafter referred the Act). Ground Nos. 4 to 7 have not been contested being consequential in nature and ground Nos. 1 to 3 are reproduced herein below to specify the issue involved:- "1.The learned CIT (Appeal) erred in confirming the assessment of Rs. 88,94,199 as long-term capital gain as made by the learned Assessing Officer without properly appreciating the facts of the case that additional compensation awarded by City Civil Court, Madras is challenged in further a...

Municipal Engineers Association, Vs. Mumbai Municipal Corporation of G ...

Court: Mumbai

Reported in: 2004(1)ALLMR670; 2004(5)BomCR444

R.M.S. Khandeparkar, J.1. Heard. Perused the records.2. The petitioners challenge the orders of suspension issued against the petitioner Nos. 2 to 5 on two grounds: firstly, that the Manual of Departmental Enquires provide that an employee could be transferred instead of issuing order of suspension and that the suspension could not be ordinarily ordered unless the allegations levelled against the delinquent are of serious nature or that there is likelihood of the employee interfering with, the departmental inquiry and in the case in hand, these conditions are not satisfied, and secondly, considering the fact that the action proposed against the said petitioners being on the basis of the alleged illegalities committed in the construction of the buildings by name SARA and SAHARA complexes, which have he connection whatsoever with the duties which were allotted to the petitioners, at the relevant time, the orders of suspension are thoroughly uncalled for. Reliance is sought to be placed i...

Ashok Surendra Upadhyay Vs. the Stock Exchange and ors.

Court: Mumbai

Reported in: 2003(6)BomCR481; [2004]49SCL656(Bom)

ORDERKochar, J. 1. The petitioner claims to be a director of M/s. Pacific Corporate Services Ltd. and claims to be an investor in the capital market holding approximately 45 lakhs shares of respondent No. 4, He is aggrieved by the impugned circular issued by respondent No. 2 bearing No. NSE/CMO/0055/2003 dated September 23, 2003 issued as a part of surveillance review pursuant to its meeting with the respondent Nos. 1 to 3 with a view to take preventive surveillance measure to ensure market safety and to safeguard interest of investors whereby, it has moved eight securities to trade for trade segment. The members were requested to note that these securities shall not be available in rolling segment. The respondent No. 4 is one of the securities moved to trade for trade segment. According to the petitioner he being the shareholder of the respondent No. 4 holding 45 lakhs shares has been seriously prejudiced by the aforesaid decision of the respondent No. 2. 2. The learned Senior Counsel...