Mumbai Court February 2003 Judgments

Commr. of C. Ex. and Cus. Vs. Abs India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(162)ELT487Tri(Mum.)bai

1. The brief facts of the case are that M/s. ABS Industries, were engaged in the manufacture of ABS resins of different grades falling under Chapter Heading No. 3903 of Central Excise Tariff Act 1985.Officers of Central Excise Hqrs. Baroda had searched their factory and business premises. During the course of search, some incriminating records and documents were seized, for further investigation. It was revealed that M/s. ABS Industries, Baroda had manufactured and cleared the excisable goods under Delivery Challans of different series namely RAN. SM, K, STC etc. It appeared that for clearing goods under challans of RN Series and SM Series, M/s. ABS Industries had neither paid Central Excise duty nor issued duty paying documents. The clearances under the respective delivery Challans were further co-related with the statements prepared by M/s. ABS for their internal utilization in respect of rejected materials received and free replacement provided to their customers which resulted in ...

Tata Engineering and Locomotive Co. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Tata Engineering & Locomotive Co. Ltd. is engaged inter alia in the manufacture of motor vehicles in its factory at Jamshedpur. It took credit of the duty paid on inputs that it received and utilised in the manufacture of these vehicles. The notice issued to it proposed to deny the credit that this appellants had taken during the period between August and December, 1992 and between July and December, 1993. The basis for the denial contained in the notice and in the subsequent corrigendum that was issued is threefold. It first proposed to deny modvat credit in those cases where the gate passes did not bear upon them the part number of the input as figuring in the declaration filed by the assessee under Rule 57G. It secondly proposed to deny credit on those invoices taken of the duty shown in the gate passes which bore a part number, but the number did not tally with the number shown against the input in the Rule 57G declaration. The third proposed to deny the credit on the groun...

Hindustan Petroleum Corpn. Ltd. Vs. Commr. of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT823Tri(Mum.)bai

1. After hearing both sides for some time on the applications for waiver of pre-deposit and stay of recovery of duty and penalty, we find it possible to decide the appeals themselves. Hence after waiving the pre-deposit of duty and penalty we proceed to hear and decide the appeals themselves with the consent of both sides.2. The appellants herein, who are engaged in the business of refining of crude oil and marketing various petroleum products thereof were granted Central Excise registration for warehousing of excisable goods falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985. On going through the records of clearance for SKO (superior kerosene oil) falling under CETA sub-heading 2710.90 for the months of July, 1996 to December, 1996, and January and February, 1997 it was noticed that they had cleared kerosene on payment of duty @ 10% ad valorem instead of 15% ad valorem in force after budgetary changes effective from 23-7-1996 as per the 5th Schedule, Par...

Shri Perswami Kandswami Devendra and Shri Anna Durai Perswami Devendra ...

Court: Mumbai

Reported in: 2003BomCR(Cri)1640; 2003(4)MhLj703

J.G. Chitre, J.1. Heard. The petitioners who happen to be father and son are hereby assailing the propriety, legality and correctness of the show cause notice issued by the Special Executive Magistrate, Matunga Region, Mumbai issued to them in view of provisions of Section 111 of the Criminal Procedure Code, 1973 (hereinafter referred to as 'Code' for convenience) for taking the action in view of provisions of Section 107 of the Code.2. The case revolves around a dispute between Anna Durai Perswami Devendra and his wife mainly. Perswami Kandswami, father of Anna Durai has come in picture as there has been an allegation against him that he was also ill treating his daughter-in-law. Both Anna Durai and Kandswami are facing a trial for committing an offence punishable under Section 498A of IPC on the same allegation. In addition to that, it has been alleged in the said notice that on 10.1.1998 after getting released on bail both of them threatened the wife of Anna Durai that they would ta...

Sk. Ibrahim S/O Sk. Mohamood and ors. Vs. Sk. Mehmood S/O Sk. Vazir

Court: Mumbai

Reported in: AIR2003Bom357; 2004(1)BomCR343

J.N. Patel, J. 1. Heard the learned counsel for the parties. 2. The appellants are the original defendants who have impugned the judgment and decree dated 14-7-1994 passed by the District Judge, Akola in Regular Appeal No. 168 of 1991 between Sk. Ibrahim and Ors. v. Sk. Mohammad, remanding the matter to the trial Court for fresh trial, arising out of the judgment and decree dated 29-4-1991 passed by the 2nd Joint Civil Judge, Senior Division, Akola, between the parties. 3. The respondent i.e. the original plaintiff was required to file suit for declaration and mandatory injunction as he was obstructed by the defendants by erecting thorny partition on 4-7-1988 because of which the plaintiff was not able to have access to his land and cultivate the same and, therefore, the plaintiff sought a declaration by way of customary right to use the said way to approach field S. No. 49/2-B, admeasuring 22 gunthas and survey No. 50 admeasuring 3 acres 23 gunthas of village Barshitakali. 4. The defe...

Gulabrao Namdeorao Mankar (Dead, Through L.Rs) Vasant S/O Gulabrao Man ...

Court: Mumbai

Reported in: 2004(1)BomCR215; (2003)2BOMLR954; 2003(3)MhLj997

J.N. Patel, J.1. Heard the learned Counsel for the Parties.2. This appeal is preferred against the award dated 29-8-1986 passed by the Court of Civil Judge, Senior Division, Yavatmal in Land Acquisition Case No. 4/1982. The land of the appellant came to be acquired for construction of Pandharkawada - Wai Kathoda Road from village Wai, Tahsil - Kelapur. A notification under Section 4 of the Land Acquisition Act came to be issued on 20-1-1982. It was also published in the local newspaper i.e. Indian Times on 26-1-1982. Subsequently a notification under Section 6 of the Land Acquisition Act, came to be issued on 29-1-1983 and published in the newspaper on 17-3-1983. Under the said notification the land of the appellant - Gulabrao one of the co-sharers came to be acquired i.e. 58 R out of survey No. 18 and 50 R out of Survey No. 20, situated in village Wai, Tahsil - Pandharkawada, District Yavatmal. Notices under Section 9(1) and (2) of the Land Acquisition Act came to be published and und...

Mr. Mammen Mathew, Editor, Malayalam Manorama Vs. Shri Kuniel Kumar S/ ...

Court: Mumbai

Reported in: 2004CriLJ852

J.G. Chitre, J.1. The Petitioner is hereby taking exception to the act of the learned Magistrate to issue process against him for offences punishable under Section 500 IPC in context with the complaint filed by respondent NO. 1, the complainant. Shri Desai, counsel appearing for the petitioner, submitted that the imputation as alleged in the complaint is not at all defamatory and a reading of it indicates that the provisions of Section 500 of IPC cannot be attracted. On that count, according to him, the complainant should have been dismissed by the Magistrate refusing to take the cognizance.2. He placed reliance on two judgment of Supreme Court (1) K.M. Mathew v. State of Kerala and Anr. reported in 1992 SCC (Cri) 88 and (2) Jawaharlal Darda and Ors. v. Manoharrao Ganpatrao Kapsikar and Anr., reported in : 1998CriLJ2928 . Relying on K.M. Mathew v. State of Kerala and Anr. (supra), Shri Desai submitted that the Chief Editor cannot be held responsible for the item published in the newspa...

Mahesh Jaylal Dadhia Vs. State of Maharashtra and Eastern Organics

Court: Mumbai

Reported in: I(2005)BC39; 2003BomCR(Cri)1766; 2004CriLJ169

J.G. Chitre, J.1. The applicant absent though notice has been sent to him informing him the date of the final hearing of this application. None appears for him. Mr. Saste for Respondent No. 1. Ms. M. Sharma for Respondent No. 2.2. Shri Saste justified the impugned order as correct, proper and legal. Ms. M. Sharma submitted that the applicant happens to be the Managing Director of the public limited company and he has signed the cheque. Section 138 of the Negotiable Instruments Act, 1881 (hereinafter referred to as the Act for convenience) points out the specific cases where any cheque drawn by a person on an account maintained by him with a banker for payment of any amount of money to another person from out of that account for the discharge, in whole or in part, of any debt or other liability, is returned by the bank unpaid, either because of the amount of money standing to the credit of that account is insufficient to honour the cheque or that it exceeds the amount arranged to be pai...

Atal Bandhu (Firm) Vs. Yavatmal Municipal Council

Court: Mumbai

Reported in: 2003(4)ALLMR665; 2003(6)BomCR447; (2003)2BOMLR946; 2003(4)MhLj545

1. This second appeal is filed by original plaintiff-appellant challenging the judgment and decree passed on 23rd June, 1989 by 3rdAdditional District Judge. Yavatmal in Regular Civil Appeal No. 76 of 1988. 2. Appellant's suit bearing Regular Civil suit No. 58 of 1985 for monetaryclaim of Rs. 5045.92 ps. with interest @ 6% p. a. from the date of suit till itsrealisation came to be decreed by 2nd Joint Civil Judge (Jr. Dn.), Yavatmal byjudgment dated 15th March, 1986. That judgment and decree came to be setaside by the Appellate Court by its judgment in Regular Civil Appeal No. 76 of1988 and the appellant's suit has been dismissed. 3. This second appeal came to be admitted on 28-3-1990 on the following substantial question of law : 'Whether the octroi can be levied on the vehicles which are, admittedly,plying outside the territorial jurisdiction of the Yavatmal MunicipalCouncil?' 4. Heard Mr. Daga, the learned counsel for the appellant and Mr. Shelat,the learned counsel for the responde...

Rama S/O Kondiba Khade Vs. Sk. Sakir S/O Sk. Kachru and anr.

Court: Mumbai

Reported in: 2004ACJ1370; 2004(1)MhLj971

D. S. Zoting, J.1. Heard Mr. R.M. Borde, learned Counsel for the appellant. Mr. C.V. Thombre, learned Counsel for respondent No. 1 and Mr. S.K. Naikwade, learned Counsel, for respondent No. 2.2. Admit.With consent of the parties, taken up for hearing forthwith.3. Being aggrieved by the Judgment and Award dated 3-8-2001 passed by the Major Accident Claims Tribunal, Beed in M. A. C. 228/2000, below Exh. 5 granting interim relief in favour of the original claimant (respondent No. 1) directing the driver as well as the owner to pay the said amount to the original claimant.4. The original claimant filed claim petition under Section 166 of the Motor Vehicles Act for grant of compensation on account of the permanent disability sustained by him in a vehicular accident that had taken place on 7-1-2000. Jeep bearing registration No. MH-12/A-4559 is involved in the accident. Present respondent No. 2 is the owner of the vehicle, whereas the appellant is the driver of the said jeep.5. The grievance...