Mumbai Court December 2003 Judgments

B.P. Mulani, Regal Casette Inds. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(167)ELT81Tri(Mum.)bai

1. After dispensing with the condition of predeposit of duties and penalties in all the three cases we take up the appeals itself with the consent of both the sides.2. The appellant M/s. Regal Cassette Industries were issued show cause notices proposing to adopt the market sale price of the music companies for whom they were recording the audio cassettes. The above allegations were made on the basis that the cost of Digital Audio Tape (Master Cassette), Inlay cards and the packing material supplied by the music companies and the royalty paid by the music companies to the producer of the music companies has not been added in the assessable value of the recorded cassettes being manufactured by the said appellant.3. However, while adjudicating the case the Commissioner in Para 22 of the order observed as under:- I find that in the show cause notice the department has not alleged that there was any additional flow back of consideration to the noticee from their buyers. However, the transa...

Balmer Lawrie-van Leer Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(114)LC981Tri(Mum.)bai

1. None appeared for the appellants. Heard Shri A.K. Saxena, learned J.D.R. In this case, the appellants have been denied modvat credit of Rs. 16,830/- on the impugned goods which are used as spare parts fitted to the manufacturing machine for punching a mark on the products. The appellants have claimed that such punching is essential to identify the product and is part of the manufacturing proce ss. The Commissioner (Appeals) has denied the credit on the ground that the machinery can function without the impugned part and that putting the mark is not part of producing or processing of goods or bringing out any change in the substance for the manufacture of final product.2. After carefully considering the provision in Rule 57Q and the submissions made by learned J.D.R., I am of the view that the impugned goods used for putting a mark on the goods is an essential part of the manufacturing process and completion of the finished goods as a marketable product. Accordingly, I hold that the...

Commissioner of Central Excise Vs. Rosemount (India) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Notice issued to the assessee proposed to deny modvat credit that it had taken of the duty paid on various inputs, on the ground that receipt of these inputs had not been entered in the part I of the RG23A register. After considering the cause shown and hearing the assessee, the Asst. Collector concluded that the fact of receipt of the goods in the assessee's factory was established from its internal records and there being no dispute about the use of the inputs in the manufacture of the finished product, the failure to enter the particulars in the part I of the RG23A not by itself justify denial of credit. This appeal by the Commissioner is against the dismissal by the Commissioner (Appeals) of his appeal against the Asst. Collector's order.2. The departmental representative contends that the failure to enter the case in the relevant portion of the RG23A register is not a simple or technical procedural contravention that is capable of being condoned; it is the condition precedent ...

Ronak Dyeing Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(112)LC652Tri(Mum.)bai

1. It is seen that the appeal was disposed of by a Bench of two Members under order No. C-II/251/WZ13/2003 dt. 15.2.2003. Misc. application is filed without referring to the disposal of the appeal but praying for extension of stay as if the appeal is pending. Unfortunately, this mistake was not brought to the notice of the Bench which referred the issue by the DR also. Under these circumstances, the reference was made in a case when the appeal itself was not pending. We, therefore, send back the matter to the Bench which referred the issue for passing appropriate orders on the misc. application....

Adam and Company Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(166)ELT75Tri(Mum.)bai

1. The appellant imported various consignments of white refined sugar from Pakistan. After the goods were cleared out of customs charge, the appellant filed claims for refund of the cess on the sugar that it had paid. The Asst. Commissioner accepted the claims and sanctioned the refund. The appellant contented before Asst. Commissioner the that sales of sugar to various buyers were governed by the prices of sugar as published in commercial newspapers, and that no individual trader sells sugar to buyers at rates different from these. The appellant also furnished a certificate from a chartered accountant that the incidence of cess has not been passed on to any other persons. The Asst.Commissioner accepted these claims, and held that the requirement contained in Section 27(2) of the Act had been satisfied. The department filed appeals against this order questioning the Asst.Commissioner's finding that the incidence of duty has been shown not to have been passed on. The Commissioner (Appe...

Tullow India Operations Ltd. and Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(165)ELT218Tri(Mum.)bai

1. The principal question for consideration in these two appeals revolves around the meaning of the term "IT Software" as defined in Entry 231 of the Table notification 20 of 1999. ONGC Ltd. conducted 3-Dimensional Seismic Survey in Heera, South Heera and Neelam areas of the international waters of the West Coast of India in the course of exploration for oil. Tullow India Operations Ltd. also conducted such surveys in the Gulf of Kutch. The processes, as explained, consisted of creating shock wave by means of controlled explosions which travel through the waters of the sea and the land mass beneath. The response to these waves indicates, by means of past experience and by applying the knowledge of geology, the probability of the presence of oil or gas deposits. The response to the surveys are recorded on magnetic tapes and converted to digital form and thereafter processed at the Processing Centre of the ONGC by using a software applications named Seismos. The Central Processing Centr...

Ankit Securities and Finance Co. (P.) Ltd. Vs. Birla Investment Servic ...

Court: Mumbai

Reported in: 2004(5)BomCR436; [2004]122CompCas30(Bom); (2004)4CompLJ385(Bom); [2004]50SCL734(Bom)

D.Y. Chandrachud, J.1. This group of Chamber Summons has been moved before the Court by the wife, daughter-in-law, daughter and sons of the proprietor of the Judgment Debtor. The relief which has been sought in the Chamber Summons is that the Execution proceedings instituted by the Decree Holder be dismissed or stayed and that the warrant of attachment be quashed and set aside.2. The Petitioner is a member of the National Stock Exchange. On 15th January, 2000, a Member-Constituent agreement was entered into between the Petitioner and the Respondent. Disputes arose between the parties in relation to the claim of the Petitioner for the payment of its dues and the matter came to be referred to arbitration under the rules, regulations and bye-laws of the National Stock Exchange. The Petitioner invoked proceedings in arbitration on 28th April, 2001. On 14th May, 2002 an award was passed in favour of the Petitioner in a total amount of Rs. 38,23,758 together with interest thereon at the rate...

Asian Paints (India) Ltd. Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2004(1)BomCR486; 2004(167)ELT147(Bom)

R.M.S. Khandeparkar, J.1. Heard. Perused the records. The point which arises for consideration is whether in exercise of powers under Rule 57A of the Central Excise Rules, 1944, hereinafter referred to as 'the said Rules' the respondents are entitled to restrict the availability of the credit of duty paid on excisable goods used in the final product as inputs to the exclusion of some of the inputs2. By the present petition, the petitioners are challenging the legality and validity of the Notification No. 177/86, dated 1-3-1986, issued under Rule 57A of the said Rules as being ultra vires the Rule insofar as it seeks to restrict the benefit of the Notification to certain inputs listed in Column No. 2 of the table thereunder to the exclusion of other inputs. It is the case of the petitioners that Rule 57A empowers the Government to issue notification specifying the final products and the duty paid on the inputs used in the manufacture of final product but such power does not include the ...

Air India Limited Vs. B.P. Sharma and anr.

Court: Mumbai

Reported in: 2004(1)ALLMR660; 2004(2)BomCR68

R.S. Mohite, J.1. Rule.2. By consent of the parties rule is made returnable forthwith.3. The point which has been raised in this petition is covered by the judgment of Single Judge of this Court passed in Writ Petition (Lodging No. 2056 of 2003 decided by (R.M.S. Khandeparkar, J.) on 16-9-2003.4. The brief facts of the case are that on 5-3-2001 an application was made by the petitioner employer for grant of approval under section 33(2)(b) of the Industrial Disputes Act, 1947. The employee had been dismissed prior to the making of this application for approval on the day when the application for approval was made. On 27-3-2003, employee-respondent No. 1 made an application for grant of subsistence allowance. In the said application, he contended that he was being supported by his son who has expired in an accident. With such averments delay caused in making the application for subsistence allowance was sought to be explained. The application for subsistence allowance was granted by the ...

Diwakar Pundlikrao Satpute Vs. Zilla Parishad and ors.

Court: Mumbai

Reported in: 2004(2)ALLMR404; 2004(3)MhLj151

B.R. Gavai, J.1. The petitioner has approached this Court under Article 226 of the Constitution of India, challenging inter-alia the order passed by Education Officer dated 24-3-1986, by which the absence of the petitioner for the period 1-10-1984 to 31-3-1985 was treated as unauthorised absence and the order passed by the Chief Executive Officer, Zilla Parishad dated 25-2-2000, granting ex-post facto sanction to the aforesaid order, issued by Block Education Officer, the order dated 27-2-1986 issued by the Block Education Officer, thereby imposing penalty of stopping of two increments of the petitioner and the order dated 6-11-1985, issued by Block Education Officer, Panchayat Samiti, Karanja.2. The Facts in brief, leading to the filing of the present petition, are as under:That the petitioner was appointed as Primary Teacher, in the year 1960 and had an unblemished record till 1984. The petitioner, was transferred in 1984, from Chandewani to Bondarthana, vide order dated 17-9-1984, b...