Mumbai Court December 2003 Judgments

Mukta Arts Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(167)ELT85Tri(Mum.)bai

1. After hearing both sides, represented by Shri Kakwani, learned Advocate and Shri Sanjay Singhal, ld. JDR, we find the Commissioner (Appeals) has dismissed the appeal filed by the appellant on the ground of non-deposit of entire duty and penalty as directed by him vide the stay order dated 12-8-2003.2. We find that the said demand has been confirmed against the appellant on the ground that by displaying the advertisement of various products in movie "Yaadein", produced by it, they are liable to pay Service Tax on the total amount of receipt from the various manufacturers of the goods whose product has been advertised, in terms of provisions of Section 65(3) of Chapter V of Finance Act, 1994. It has been held by the lower authorities that the definition of "Advertising agency" is very wide and includes any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisements. Our attention is also drawn to the Trade Notice...

ilaxi Textiles Ind. (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is an appeal by the assessee challenging the order passed By the Commissioner of Central Excise (Appeals) dated 12.8.97. The issue arising for consideration is whether the appellant had wrongly availed the modvat credit.2. The appellant is engaged in manufacturing texturised yarn covered under Tariff Heading 5403.00 during the relevant time. They used to receive partially oriented yarn (POY) on the basis of invoices issued by depot of the manufacturer. Show cause notice issued to the appellant alleged that invoices were issued by unregistered dealers/ distributors/ traders and that such invoices did not contain the details as per proforma prescribed by the Central Board of Excise & Customs. Therefore, the department took the view that the appellant had wrongly taken the credit. The reply given by the assessee was not accepted and the demand was confirmed by the original authority.3. The Commissioner (Appeals) took the view that the appellant could not produce any evidence ...

Fag Bearings India Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(167)ELT232Tri(Mum.)bai

1. Heard both sides. Shri Dixit, learned Advocate for the appellants states that they have given declaration for rings as an input. The impugned goods have been denied Modvat credit as they were described as rejected rings by the supplier viz. M/s. TISCO Ltd. However, he states that it is not disputed that these rings which were unusable by the supplier has actually been used by the appellants in the manufacture of finished goods. As such, he states that the appellants are eligible for credit of the duty paid under the rules.2. I find merit in the submissions made on behalf of the appellants, since the impugned goods are rings and the declaration was filed in respect of rings and the said goods have also been used for the specified purpose of manufacturing finished goods. The appellants are, therefore, entitled for credit. As such, the impugned order is set aside and the appeal is allowed....

Dharmsi Morarji Chemical Co. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(178)ELT282Tri(Mum.)bai

1. After dispensing with the condition of the pre-deposit of duty of Rs. 1,31,712/- and penalty of an equal amount, we proceed to dispose of the appeal itself with the consent of both the sides.2. An amount of Rs. 1,05,053/- has been confirmed against the appellant on the findings that an amount of Rs. 2 per MT collected by them from the customers for arranging their tankers for transportation of sulphuric acid is required to be added in the assessable value of the assessee. Learned Advocate Shri. R.J. Parakh, appearing for the appellants submits that in most of the cases the tankers are sent by their customers in which case nothing is charged from them. However, in a small percentage of transportation, the customers make a request to them to arrange for the transport. Inasmuch as the transportation of sulphuric acid is involved and has a hazardous effect, drivers as well as the cleaner is to be suitably trained by them, for which purpose they charged Rs. 2 per MT. He submits that the...

Keraleeya Samajam and ors. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2004(1)ALLMR375; 2004(3)BomCR723; 2004(2)MhLj171

S. C. Dharmadhikari, J.1. Can an institution which is permitted to open a secondary school on permanent No Grant Basis claim grant in aid from the Government is the issue which arises for consideration in this petition under Article 226 of the Constitution of India.2. The petitioner is a society registered under the Societies Registration Act as also Bombay Public Trust Act which is managing and administering the petitioner No. 3, (hereinafter for short referred to as the said 'School'). The petitioner seeks a direction from this Court to the respondents to sanction grant in aid for its secondary section. The entitlement of the petitioner depends upon our answer to the aforesaid question.3. It is not in dispute that the third respondent. Dy. Director of Education, Government of Maharashtra. Nashik by a letter (exh. A) dated 26th August 1975 granted permission to the petitioner to open new secondary school on permanent no grant in aid basis. The said letter reads as under:--'Under instr...

Ushabai W/O Sharadchandra Bannore Vs. Wasudeo S/O Baliramji Mehare and ...

Court: Mumbai

Reported in: 2004(2)MhLj594

S.T. Kharche, J.1. Heard finally and disposed of at the admission stage itself.This appeal is directed against the judgment and decree dated 27-4-2000 passed by the Joint District Judge, Akola, in Reg. Civil Appeal No, 14 of 1998 arising out of the judgment and decree dated 15-12-1997 passed by the Civil Judge, Jr. Dn., Murtizapur in Regular Civil Suit No. 73 of 1996.2. The learned counsel for the appellant contended that the agricultural land bearing Survey No. 46, admeasuring 2 hectares 41 Ares, is owned by the appellant/plaintiff. The respondent No. 1 is the father of respondents/defendants 2 to 4 and they are the owners of agricultural land bearing Survey No. 26/3. Defendant No. 1 is the Manager of the Joint Hindu Family and they are cultivating their land. He contended that the plaintiff had filed suit for removal of the encroachment and recovery of possession. He contended that the trial Court on consideration of the evidence adduced by the parties dismissed the suit and appeal w...

Maharashtra State Road Transport Corporation and ors. Vs. Manda Wd/O L ...

Court: Mumbai

Reported in: II(2004)ACC863; 2004ACJ1602; 2004(2)ALLMR401; 2004(2)MhLj657

S.T. Kharcje, J.1. This appeal is directed against the Award dated 30-11-1992 passed by the Motor Accident Claims Tribunal in Claim Petition No. 30 of 1990 granting compensation of Rs. 1,62,000/- with interest at the rate of 12% per annum from the date of the petition till realisation in favour of respondents/claimants 1 to 5.2. Brief facts are as under:The accident occurred on 19-10-1989 at about 7-10 p.m. on Akot Akola road near Vallabhnagar. The deceased by name Laxmanrao Namdeorao Deshmukh was travelling in the S.T. Bus bearing No. MWY 9729 and he was going to Akot. When the S.T. Bus reached near the spot of accident, the truck, bearing No. MTV 2682 came from the opposite direction and there was a head-on collision between these two vehicles, as a result of which Laxman and others succumbed to the injuries sustained by them in the accident. The respondents No. 1 to 5 are the legal representatives of the deceased. They had filed claim petition against the owner, driver and Insurer o...

Mahipal Battulal JaIn Vs. Union of India (Uoi) Through the General Man ...

Court: Mumbai

Reported in: 2004(2)ALLMR45; (2004)106BOMLR943

S.T. Kharche, J.1. Heard finally with the consent of the parties.2. This appeal is directed against the order dated 18.10.2002 passed by the Railway Claims Tribunal, Nagpur, in Claim Application No. 127/OA-1/RCT/NGP/1998 filed under Section 16 of the Railway Claims Tribunal Act, 1987, directing the respondent-Railway Administration to pay to the applicant the sum of Rs. 11,500/- with interest at the rate of 6% per annum thereon with effect from 30.7.1998 till final payment with costs of Rs. 2,713.04.3. Brief facts are required to be stated as under:The appellant purchased readymade clothes from Howrah and had booked the same in three gunny bags through Railway under luggage ticket No. 088233 dated 7.8.1995 Ex-Howrah to Nagpur and accordingly they entrusted the said goods to the railway administration. Upon presenting the said luggage ticket in the Parcel Office at Nagpur Railway Station on 8.8.1995 and onwards for delivery of the goods in question, the respondent could not give deliver...

Amogh Enterprises Vs. Anjali Thakran and anr.

Court: Mumbai

Reported in: III(2005)BC207

P.V. Hardas, J.1. The appellant/original complainant, being aggrieved by the judgment of the Judicial Magistrate, First Class, Margao, dated 23rd July, 2003, in Criminal Case No. 372/N/99/E, acquitting the respondent No. 1/accused for an offence punishable under Section 138 of the Negotiable Instruments Act, has filed the present appeal.2. The facts in brief, as are necessary for the decision of the appeal, are set out hereunder:The respondent No. 1/accused had issued to the appellant a cheque bearing No. 232396, dated 28th February, 1999, for Rs. 30,000/-, drawn on the Corporation Bank, Margao Branch, towards the discharge of the bill of the appellant for carrying out certain electrical works. When the said cheque was presented for collection by the appellant/complainant, the same was returned unpaid with the endorsement 'insufficient funds'. The cheque issued by the respondent No. 1/accused is at Exhibit P.W.1/B. The memo by which the cheque was returned unpaid is at Exhibit P. W. 1/...

Mohanlal M. Patel Vs. Dy. Cit

Court: Mumbai

Reported in: (2004)90TTJ(Mumbai)57

ORDERR.V. Easwar, J.M.:These are cross-appeals arising out of the assessment made under section 158BC of the Income Tax Act in respect of the block period 1-4-1988 to 6-10-1998, which is the date on which a search of the premises of the assessee, Mohanlal Patel, took place under section 132 of the Act. On 29-12-1998, in continuation of the search, locker No. 415 in Development Credit Bank, jointly operated by the assessee and his son Pankaj M. Patel was opened, from which 23 'hundies' of Rs. 1,00,000 each were seized. Since the assessee was not available on that date, a statement was recorded under section 132(4) from Pankaj Patel. He stated that the 'hundies' were given by one Nilesh Shah for safe custody. The address of Nilesh Shah was given. It was explained that Nilesh Shah was a friend doing brokerage of cheque discounting business and that the 'hundies' reflected the business transactions that are being carried on by him. He further stated that he and his father were having busin...