Mumbai Court March 2003 Judgments
Shri V.M. Telang and Dr. D.K. Mody Vs. State of Maharashtra and Dr. N. ...
Court: Mumbai
Decided on: Mar-28-2003
Reported in: 2003(2)ALD(Cri)145; 2003CriLJ3653
J.G. Chitre, J.1. This petition is pending for hearing since long and it has been mentioned in the board as kept for final hearing today. Shri Yadav is insisting for hearing on merit. Same is the case with Shri Saste. Therefore, it is being decided finally by hearing the lawyers who are present for the parties and insisting for the hearing and decision of this petition. This petition is also being decided in the interest of justice.2. The petitioners assail the correctness, propriety and legality of therefore passed in Criminal Case No. 341/8/1999 pending before 27th Court of Mulund, Mumbai, by which process has been issued against the petitioners in context with an offence punishable in view of provisions of Section 500 of Indian Penal Code. It has been averred by the petitioners that the learned Magistrate committed an error in issuing process against them by passing the said order. They are praying for quashing the said proceeding pending in the said Court.3. The main contention of ...
Tag this Judgment!Girdharilal Jiwanlal Lakhotiya, (Dead Through L.Rs.) (Bhojraj Girdhari ...
Court: Mumbai
Decided on: Mar-28-2003
Reported in: 2003(5)BomCR835
J.N. Patel, J.1.Heard learned Counsel for the parties.2.On 10.12.1983, when this appeal came to be admitted, this Court formulated substantial points of law as 1 to 4 out of the grounds of objection, stated in the appeal memo. On hearing the learned Counsel for the parties, in the opinion of this Court the only substantial question of law which is required to be decided in this Appeal is 'as to whether the plaintiff under the Registered Sale Deed dated 08.06.1966 having purchased field survey no.187/1, have also purchased 4 Mango trees standing thereon, from the original defendant Girdharilal'.3.The indisputable facts of the case are that the plaintiff purchased the field Survey no.187/1 under the sale deed dated 08.06.1966 for a consideration of Rs. 2500.00. A sale deed came to be executed by the parties, after it was prepared by the petition writer who is the scribe of the sale deed. The controversy relates to the recital in the sale deed in so far as the mango trees are concerned. A...
Tag this Judgment!Smt. Shobhadevi W/O Sharadprasad Vs. Hindi Prasarak Manual, Berar Thro ...
Court: Mumbai
Decided on: Mar-28-2003
Reported in: (2003)105BOMLR341
V.M. Kanade, J.1. The appellant is the original plaintiff and respondents are the original defendants. For the sake of convenience, the parties shall be referred to as plaintiff and defendants.2. The facts, in brief, are as under :The plaintiff filed a suit against the defendant Nos. 1 and 2 for declaration that she was in continuous service and for damages which were quantified in respect of the salary which was not paid to her for the period of 11 months. The defendant No. 1 Society is registered under the Societies Registration Act and the defendant No. 2 is a Member of the Executive Committee of the defendant No. 1. The defendant No. 1 runs a High School at Yavatmal known as Angle Hindi High School, Yavatmal. The plaintiff was a teacher teaching in the said School and she was appointed on 7th September, 1966 in a clear vacancy. The case of the plaintiff is that at the end of the session of 1966-67 she was informed that her services are discontinued. However, no written order was gi...
Tag this Judgment!Kinetic Engineering Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(159)ELT559Tri(Mum.)bai
1. Shri A. Hidayatullah, learned Advocate for the appellants states as follows :- 1. The classification of the goods under Chapter sub-heading 8528.00 was not at all in dispute. The benefit of the Notification could not be denied once it was not in dispute that the goods fell under the above sub-heading and also met the description of T.V. receivers set out in Serial No. 18 of the Notification. 2. The basic function of the said goods remained that of a T. V. receiver and the other functions viz. of the audio amplifier and the so called computer were incidental to the main function. 3. As laid down by the Tribunal in a catena of consistent decisions the exemption (benefit) to a machine based on a specific use or function cannot be denied on the ground that the machine is capable of other use or function(s) :-Philips India Ltd. v. Collector -1996 (81) E.L.T. 375 [Appeal dismissed by Supreme Court 1998 (97) E.L.T. A134] (e) Sanghi Synthetics Pvt. Ltd v. Collector of Customs - 1996 (82) E...
Tag this Judgment!Orient Arts and Crafts Vs. Commr. of Cus. (Prev.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(155)ELT168Tri(Mum.)bai
1. (a) M/s. Orient Arts & Crafts. Bhadohi, Varanasi, U.P., are a partnership firm engaged in manufacture and export of handmade woollen carpets, etc., registered as a Small Scale Industrial Unit and recognised as an Export House. Somewhere in the year 1991, some general information appears to have been received by the Customs authorities, about misuse of Import/Export Pass Books, issued to the manufacturers of carpets, etc., and accordingly, the Marine and Preventive Wing of the Commissioner (Preventive), Mumbai took up investigations into the imports made by the appellants against an Import-Export Pass Book No.0011522, dated 2-2-89. The statements of partner of M/s. New Bright Shipping Services, were recorded who is alleged to have admitted to be acting as Clearing Agents for several carpet manufacturers and gave details of clearance made for and on behalf of various carpet manufacturers and has claimed to have dealt with, in all, ten consignments for the appellants, out of which...
Tag this Judgment!Essar Steels Limited Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(156)ELT42Tri(Mum.)bai
1. M/s. Essar Gujarat Ltd., (hereinafter referred to as EGL), which is a company engaged in the manufacture of sponge iron and hot rolled steel products at its plant in Hazira, set up its Hazira plant in 1989-1990 with a capacity to manufacture approximately eight lakh metric tonnes of hot briquette iron (sponge iron) per annum. The principal raw materials for this product are iron ore and iron ore pellets. The appellant company imported DR (direct reduction) grade iron ore pellets due to nonavailability of pellets of the desired quality in India. Since Hazira was not a regular port, no standard freight rates were available, therefore EGL approached its sister concern M/s. Essar Shipping Ltd. (hereinafter referred to as ESL) to arrange for shipment of iron ore pellets and as per ESL's advice, EGL agreed to import iron ore pellets in vessels hired on charter basis. It was understood between EGL and ESL that EGL would enter into a charter party agreement with ship owners and that EGL wo...
Tag this Judgment!Barron International Vs. Commissioner of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(161)ELT540Tri(Mum.)bai
1. M/s. Barren Intl. Ltd., (BIL) entered into a contract to manufacture "AKAI" brand colour TV sets in India. These sets were got manufactured by them on job work basis from a number of manufacturers including from M/s. J.R. Electronics (JRE). A study was conducted of the value at which such TVs were sold by JRE to BIL and the prices at which these in turn were sold by BIL in the market. The study showed that there was a very significant difference between these prices. JRE was a proprietary unit owned by Shri Jaffer Rizvi. Inquiries were conducted into the significant difference. Shri Chabra, authorized signatory of JRE deposed that the raw materials were imported from M/s. Dynasty Enterprises, Hong Kong, that some material was given by BIL to them, that the CTVs manufactured by them were sold exclusively to BIL and that BIL exercised quality control checks for such CTVs. The costing data revealed that the job worker was getting Rs. 190/- to Rs. 250/- as conversion charges and profit...
Tag this Judgment!Commissioner of C. Ex. Vs. Unilab Chemicals and Pharm. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(155)ELT321Tri(Mum.)bai
1. This is an appeal filed by the department regarding classification of Sodium Hypochlorite solution. None is present for the respondents despite notice and several adjournments granted.2. Shri S.S. Bhagat, learned S.D.R. appearing for the department states that the order in original was passed by the Assistant Commissioner classifying the impugned goods under sub-heading 2828.90 which is specific for hypochlorite. Department is aggrieved by the order in appeal passed by the Commissioner (Appeals) classifying the impugned goods as a medicament under Chapter 30 as claimed by the respondents.He reiterates the grounds of appeal that even though the goods are supplied to a hospital and manufactured under a Drug Licence, the same can not be classified under Chapter 30. Shri S.S. Bhagat, learned S.D.R. also points out that the impugned goods have various uses apart from use in the hospital.3. After hearing the learned S.D.R. and perusal of case records, we find that the impugned goods are ...
Tag this Judgment!thermoforming Industries Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(155)ELT553Tri(Mum.)bai
1. Shri K.V. Sahasrabudhe, learned Consultant for the appellants states that the main issue in this appeal is classification of plastic grills for Air-conditioners. Initially, the Board issued a Circular No.6/86/CX. 4, dated 25-9-1986 issuing guidelines for classification of various parts and accessories of refrigerator and air-conditioning machinery and appliances. In the said circular, classification for plastic grills was indicated under Chapter 39. Subsequently, another circular was issued in the year 1988 (incorporated in Trade Notice 69/1988, dated 6-5-1988 issued by C.C.E. Bombay-I) advising classification of certain refrigerator parts under Chapter 84. However, this circular did not revise classification for parts of Air-conditioners such as plastic grills. Subsequently, the Board in its Circular No. 121/32/95-CX, dated 2-5-1995 referred to its earlier Circular of 25-9-1986 and advised that plastic grills used in Air-conditioners would be more appropriately classified under Ch...
Tag this Judgment!Nusli Davar Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-2003
Reported in: (2003)(156)ELT1022Tri(Mum.)bai
1. Shri M.V. Raveendran, ld. Advocate appearing for the appellants submits that the adjudicating authority has imposed a penalty of Rs. 20 crores on the appellant. His submission is that there is no allegation in the Show Cause Notice that the appellant has in any manner dealt with the goods in question. The order of the adjudicating authority is based on the presumption. He also submitted that the appellant is not in any way benefited personally particularly when the goods are lying in the custody of official liquidator. His contention is that after reading Para 23 of the impugned order it appears that the adjudicating authority has totally gone by the consideration that the liquidation proceedings have started against the company while imposing such high penalty on the appellant. He also contended that there is no conscious non-observation of the law by the appellant in discharge of export obligation. In this regard he drew our attention to page 66 of the Order-in-Original wherein i...
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