Mumbai Court March 2003 Judgments

Universal Dyg. and Ptg. Works Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application is for waiver of deposit of duty of Rs. 61,335/- and penalty of equivalent amount, demanded and imposed on the ground that the applicant did not pay duty in terms of Sub-rule (1) of Rule 96ZQ o the one of its two stenters for the period from 16^th and 17^th December 1998.2. Earlier, this Tribunal had been applying the ratio of the judgment of the Ld. single judge of the Madras High Court in Beauty Dyers v. UOI 2002 (52) RLT 636 holding the rules for determination of capacity of stenters of the Section 3 of the Act. It had been applying the principles set out in the decision of the larger bench in Atma Steels Pvt. Ltd. v. CCE 1984 (17) ELT 331 has laid down the decision of the three member bench in Madura Coats v. CCE 1996 (82) ELT 514, to the effect that except where there is a judgment to the contrary of the jurisdictional High Court the decision of any high court in any particular matter, in the absence of contrary decision of any high court is to be followed and ...

Seva Enterprises Vs. Commissioner of Customs (Adj)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application is for waiver of deposit of penalty of Rs. 1,06,30,071/- imposed under Section 114A of the Act.2. The applicant imported in February 1999 28 tons of pseudoionone for which it claimed duty free clearance in terms of notification 30/97, which was supported by an advance licence under DEEC book requiring the material to be used in the manufacture of betaionone which was to be exported. The exemption was granted. This identical consignment has earlier been imported by the same applicant in January 1998 and deposited in bonded warehouse where it was sold to World Trade Implex who consigned it for export to buyer in Russia. The goods however did not reach Russia en route, they were sold to the United Arab Emirates.These goods were thereafter consigned to Mumbai by DEC Ltd. and then purchased by the applicant before us on the high seas who cleared them in the manner indicated above. Based apparently on these transactions, the officers investigated the matter and on April 2...

Nutan Warehousing Co. Pvt. Ltd. Vs. Indian Bank

Court: DRAT Mumbai

Reported in: IV(2004)BC214

1. This Misc. Appeal is filed by the appellant/original defendants being aggrieved by the order dated 20.1.2003 passed by the learned Presiding Officer of Debts Recovery Tribunal Pune on Exhibit No. 55 in Original Application No. 793-P/2001. By the impugned order, the learned Presiding Officer allowed the application made by applicant i.e. Indian Bank in terms of prayers made in the said application. It was prayed by the Indian Bank that they be allowed to appropriate to adjust amount of Rs. 28,37,000/- as also the future amounts to be received towards the suit account till realisation of the entire dues. This application was made by the applicant Bank as per Section 13(2) of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Ordinance, 2002 (for the sake of brevity and convenience, hereinafter to be referred to as the "Securitization Act') 2. To understand the controversy, few facts which are required to be stated, are as follows: The appli...

Satish S/O Subhash Patil Vs. Municipal Council and anr.

Court: Mumbai

Reported in: (2003)105BOMLR583

D.S. Zoting, J.1. Heard Mr. P.R. Katneshwarkar, the learned Counsel for the petitioner and Mr. P.M. Shah, the learned Senior Counsel for the respondents.2. Both the Civil Revision applications are being disposed of by common order as the common question is involved in both the matters.3. Being aggrieved by the order dated 20th March, 2002, passed by the Civil Judge, Junior Division, Tuljapur, below Exh, 1 in Regular Darkhast Nos. 6/2002 and 7/2002, both the civil revision applications are preferred by the tenants. Respondents constructed shopping complex styled as 'Car Parking Mini Shopping Center'. There are temporary tin shades on those shop. Respondent Municipal Council passed resolution No. 64 dated 16.9.1998 and decided to auction the shops and accordingly shops were auctioned and the bids of petitioners in respect of the suit shops were accepted by the respondents by executing possession receipts. The respondents proposed one resolution on 30th September, 1999 vide resolution No....

Krishna Export Corporation,al Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Each of the appellant before us imported consignments of goods stated to be synthetic rags. Examination of each of the consignments showed that it was not composed of entirely synthetic rags but was found to contain either serviceable garments or garments cut in two pieces. On this being brought to the notice of the importers, each of them agreed in writing to pay duty on the goods as if they were garments. Each of them also produced import licences to cover the importation as if they were garments. The Commissioner accepted this offer and ordered the goods to be classified as garments for purpose of import policy as well as for assessment to duty. He ordered that the value of the goods should be increased to US$ 0.35 per kilogram wherever the value declared was lower and any higher value declared was to be undisturbed. He ordered confiscation of the goods under Clauses (d) and (m) of Section 111 of the Act with an option to redeem the goods on payment of fine, which should be on t...

Mitexco Vs. Commissioner of Customs (E.P.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)LC8Tri(Mum.)bai

1. These 4 Appeals relate to and arise from the same Order passed by the Commissioner of Customs (E.P), Bombay. These are therefore disposed of vide this single order.2. M/s. Mitexco and M/s. Mittal Enterprises exported garments vide 30 Shipping Bills dated 7-10-1997 to M/s. Commercial Shivam Impex Ltd., Chile. The value of the goods was declared in the Shipping Bills as Rs. 78,05,851/-. The goods were packed in a container. Drawback was claimed and taken of Rs. 13,95,466/-. Intelligence was received that these firms were floated by Shri Manoj Mittal and Shri Ram Avtar Mittal, who were indulging in bogus exports to avail undue entitlement of drawback by filing bogus Bills of Lading. Their premises were searched and their statements were recorded. The details of the above-mentioned shipments were revealed to the investigating authorities. The officers of the SIIB then recalled the said container which arrived in March, 1998. On examination the goods were valued at Rs. 11,91,705/-. M/s....

The Supreme Industries Ltd. Vs. Commissioner of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The appellant is engaged at Pondicherry in the manufacture of crates of plastic. The three notices issued to it alleged that the appellant had not paid duty on the scrap that arose during the course of manufacture of these crates. The two appeals are against the common order of the Commissioner (Appeals) confirming the finding in the two orders of the Assistant Commissioner that such duty was payable.3. Counsel for the appellant accepts that duty was payable, but contends that the modvat credit of the duty paid on the inputs used in the manufacture of crates would be available towards such payment. Such credit had not been utilised earlier, as the crates were themselves exempted from payment of duty by virtue of entry 57 of the table to notification 4/97.4. The Commissioner (Appeals) had declined to accept this point on the ground that the crates were manufactured out of recycled plastic from out of the wastes which are already emerged in the manufacture of crates, and such waste w...

Anil Dattatraya Ade Vs. Presiding Officer, School Tribunal,

Court: Mumbai

Reported in: 2003(3)BomCR465; 2003(2)MhLj316

C.K. Thakker, C.J. 1. Both these petitions have been placed before us pursuantto an order passed by the Division Bench (Coram: R.K. Batta& J.P. Devadhar, JJ.) on April 16, 2002.2. Dealing with the questions raised in the above petitions asalso in other matters, and after hearing the 'learnedadvocates for the parties at length', the Division Bench feltthat prima facie contradictory views had been expressed insome of the decisions as to whether the provisions of theMaharashtra Employees of Private Schools (Conditions ofService) Regulation Act, 1977 (hereinafter referred to as 'theAct'), would or would not apply to Polytechnic institution,which is a technical institution. The Division Benchobserved that the question raised before it related Pharmacyinstitution, which was also a technical institution. Therewas also a controversy as to whether the Maharashtra Employeesof Private Schools (Conditions of Service) Regulation(Amendment) Act, 1990 (Maharashtra Act No. XXXII of 1990),was declarato...

Bhalchandra Namdeo Shinde Vs. the State of Maharashtra

Court: Mumbai

Reported in: 2003(2)ALD(Cri)84; 2003BomCR(Cri)1331; 2003(2)MhLj580

Vagyani, J.1. Heard.2. This criminal appeal filed by theappellant, original accused in Sessions Case No. 181 of1996, is directed against the order of conviction andsentence dated 3.12.1997 passed by the 2nd AdditionalSessions Judge, Osmanabad. The appellant accused isconvicted under section 302 of Indian Penal Code andsentenced to suffer imprisonment for life and to payfine of Rs. 500/-; in default of payment of fine, tosuffer further rigorous imprisonment for six months.3. In brief, the facts giving rise to theprosecution case are as under :On 6.6.1996, Madhukar Mulay PW 5 - Police Patil ofvillage Chewri, Tq. Tuljapur, District - Osmanabad,noticed a dead body in the field of PandurangVishwanath Shinde of village Chewri. On the basis ofdocuments found in the pocket of pant of the deceased,the dead body was identified as that of Mahesh ShivajiJadhav, r/o Jalkot. Madhukar Mulay PW 5 sent a reportto Naldurg Police Station. On receipt of report,Police Head Constable Pawar, who was Police S...

Mahindra and Mahindra Limited a Company Incorporated and Registered Un ...

Court: Mumbai

Reported in: 2003(2)ALLMR864; 2003(5)BomCR153; 2003(3)MhLj576

R.J. Kochar, J. 1. The petitioner Company is aggrieved by theAward of the Labour Court passed on 7.9.1995 inReference (IDA) No. 493 of 1992 holding that theresignation tendered by the workman was under forceand coercion and that the Company had followed someunfair labour practice against him. The learnedPresiding Officer of the Labour Court directed thePetitioner company to reinstate the workman withcontinuity of service w.e.f. 27.9.1991 withoutbackwages.2. The Respondent workman was in the employmentof the Petitioner Company from 31.10.1966. Sincethen he also appears to have been promoted in theservice from the post of Mazdoor to the post of AutoMechanic, According to the workman his past servicerecord was clean. It was the case of the workmanthat on 27.9.1991 the Company had obtainedresignation from him forcibly and under coercion.According to him, he did not resign voluntarily fromthe employment of the company. TheRespondent-workman therefore raised an industrialdispute demanding re...