Mumbai Court July 2003 Judgments

Pcp Chemicals Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appeal is taken up for disposal with consent after waiving deposit.2. The appellant is engaged in the manufacture inter alia of anticorrosive preparations. The goods had earlier been classified by it in heading 3403.10 of the Tariff i.e. lubricating preparations. Samples of these products were tested in 1997 by the chemical examiner who reported that the goods would not fall for classification under 3403 of the Tariff since they did not consist of principally of lubricating oil. This was confirmed by the technical opinion of the Dy. Chief chemist. This resulted in the issue of notice to the appellant demanding duty on these goods cleared by it from july 1997 to February 1999 on the view that the goods were correctly classifiable under 3824 the residual heading of chapter 38 and applying the duty applicable to sub-heading 90. Penalty was also proposed. The Asst. Commissioner whose order has been confirmed in the notice and imposed penalty.3. The contention of the counsel for the...

Birla Copper Ltd. 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. 45.98 crores remaining unpaid out of the total demand of Rs. 109.37 crore and penalty equal to the duty.2. The applicant is engaged in the refining of copper. The starting part of the production is copper concentrate which is converted into the various forms of copper, ultimately cathodes. The copper concentrate contains process of gold, silver and other metals. These metals are contained in the anode slime which settles in the electrolytic tank after the cathode comes into existence. After selenium is extracted from slime, it is dried and melted in a furnace during which impurities are removed. The resulting material is poured into a mould and is known as "Dore anode" and consists of a mixture of gold silver and traces of palladium. From this substance, first silver and gold and final palladium are isolated by means of chemical process.The gold which emerges in the form of powder is melted and cast into bars of 1 kg. weight. ...

The State of Maharashtra Vs. Ishwar Sambhaji Babar

Court: Mumbai

Reported in: 2004CriLJ438

D.B. BHOSALE, J.1. This appeal is directed against the judgment and order dated 25.1.1988 rendered by the Additional Sessions Judge, Pune in Sessions Case No. 112/87 acquitting the accused of the offences punishable under Sections 302, 457 and 201 read with 34 of the Indian Penal Code (for short, 'I.P.C.'). One Bharat Babar was also charged alongwith the respondent-accused for the alleged offences. However, since Bharat Babar was minor the order to split up the charge sheet was passed and his case was sent to Juvenile Court, Baramati. The respondent and Bharat alleged to have killed one Sitabai with an intention to commit robbery in the intervening night of 27.10.1986 and 28.10.1986. 2. The prosecution case stated briefly is that, Sitabai was staying with her husband and minor son in their house situate at Sarafwadi. They had one cattle shed and it was about one furlong away from their house. Sitabai's husband and son used to spent their night in the said cattle shed. On 27.10.1986 a b...

State of Maharashtra and anr. Vs. Maharashtra Land Development Corpora ...

Court: Mumbai

Reported in: 2004(1)BomCR24

C.K. Thakker, C.J.1. Writ Petition No. 1052 of 1998 is filed by the State of Maharashtra against respondent No. 1 for an appropriate writ, direction or order quashing and setting aside the order passed by the Maharashtra Revenue Tribunal in Appeal Forest-3 of 1997 wherein it was held that the land in question is neither 'forest' nor 'private forest' within the meaning of the Maharashtra Private Forests (Aquisition) Act, 1975 (hereinafter referred to as 'the said Act'). A prayer is also made to set aside the order passed by Sub-Divisional Officer, Bombay Suburban District dated 23rd April, 1985 under section 6 of the said Act. A declaration is sought to the effect that the land bearing Survey No. 345-A situated at village Dahisar is 'forest' and 'private forest' under the Act and as such the land stands acquired and vested in the State of Maharashtra.2. It is the case of the petitioner-State that the land in question was part of original Survey No. 345. Survey No. 345 was admeasuring ab...

Asha W/O Chakradhar Raut Vs. Deputy Director of Education (Secondary) ...

Court: Mumbai

Reported in: 2003(4)ALLMR430; 2003(6)BomCR543; 2003(3)MhLj1010

D.D. Sinha, J.1. Heard Shri Deshpande, learned Counsel for the Petitioner in Writ Petition No. 3872/2002, and Shri Fulzele, Learned Assistant Government pleader for the respondent Nos. 1 and 2, Shri Joshi, learned Counsel for the respondent No. 3, Shri Kendurkar, learned Counsel for the respondent No. 4, and Shri Wahane, learned Counsel for the respondent No. 5, as well as Shri Kendurkar, learned Counsel for the petitioner in Writ Petition No. 3646/2002, Shri Fulzele, learned Assistant Government Pleader for the respondent Nos. 1 to 3, Shri Joshi, learned Counsel for the respondent No. 4, and Shri Shende, learned Counsel for the respondent No. 6.2. The Division Bench of this Court in view of conflicting judgments given by this Court in Raghobaji Durge v. Education Officer, Zilla Parishad, Chandrapur and Ors., (Writ Petition No. 3086/1997) and Shri V.S. Joshi v. State of Maharashtra and Ors., 2002 (3) All MR 882 requested the Hon'ble Chief Justice to refer the issue to the larger Bench....

Zuari Estate Development and Investment Co. Pvt. Ltd. Vs. J.R. Kanekar ...

Court: Mumbai

Reported in: 2004(2)BomCR785; [2004]271ITR269(Bom)

F.I. Rebello, J. 1. The petitioner-company carries on business of hiring of plant and machinery. The petitioner had by an agreement, dated June 28, 1982, entered into with Prerna Premises Private Limited, agreed to purchase three office premises, being office premises Nos. 22, 22A and 23 in Maker Chambers III, at Nariman Point, Bombay-400 021, as well as four open car parking spaces, being car parking spaces Nos. 17 to 20, for a total cost of Rs. 28,66,634. It is the case of the petitioner that it subsequently became a member of the Maker Chambers III Premises Co-operative Society Limited. By an agreement, dated June 19,1984, entered into between the petitioner and the Bank of Maharashtra, the petitioner agreed to sell and the bank agreed to purchase from the petitioner all the right, title and interest of the petitioner in the said office premises and car parking spaces for a consideration, which was to be calculated at the rate of Rs. 1,600 per square foot for the office premises and...

Zuari Estate Development and Investment Co. (P) Ltd. Vs. J.R. Kanekar, ...

Court: Mumbai

Reported in: [2004]139TAXMAN209(Bom)

ORDERF.I. Rebello, J.The petitioner-company carries on business of hiring of plant and machinery. The petitioner had by an agreement, dated 28-6-1982, entered into with Prerna Premises Private Limited, agreed to purchase three office premises, being office premises Nos. 22, 22A and 23 in Maker Chambers III, at Nariman Point, Bombay 400 021 as well as four open car parking spaces, being car parking space Nos. 17 to 20, for a total cost of Rs. 28,66,634. It is the case of the petitioner that it subsequently became a member of the Maker Chambers III Premises Co-operative Society Limited. By an agreement, dated 19-6-1984, entered into between the petitioner and the bank of Maharashtra, the petitioner agreed to sell and the bank agreed to purchase from the petitioner all the right, title and interest of the petitioner in the said office premises and car parking spaces for a consideration, which was to be calculated at the rate of Rs. 1,600 per square foot for the office premises and at Rs. ...

Commissioner of C. Ex. Vs. Shree Shiv Velvet Mfg. Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT1025Tri(Mum.)bai

1. The respondent to this appeal removed between October and December, 1996 inputs to a job worker for processing by the latter. As prescribed in Sub-rule 3(a)(iii) of Rule 57F it debited the credit taken of the duty paid on inputs, by making an appropriate entry in its personal ledger account. On return of the process goods, it cancelled the debit entry it had made by making a credit entry. Notice was issued by the department on the ground that credit could only have been made in the Modvat account, and not in the personal ledger account and the Asst.Commissioner confirmed this view. On appeal from this order, the Commissioner (Appeals) said that such a requirement only came into effect on 1-9-97 by issue of Notification 47/97 and not apply to situation prior to that date and allowed the appeal of the assessee.2. The ground in the appeal is that Rule 57F(3)(a)(iii) provided that notwithstanding anything contained in Rule 57A manufacturer was entitled to take credit after inputs were ...

Pichai Rakchue Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(156)ELT927Tri(Mum.)bai

1. The officers at the Chatrapati Shivaji International Airport, Mumbai detained in June, 2002 a parcel consigned by Pichei Rakchue, Appellant in Appeal 378/2003 of Bangkok, Thailand to P. Kumar at Chennai, appellant in Appeal 347/2003. The parcel which declared to contain "fashion material" with no indication of value was found to contain 35,310 carats of zircon of synthetic, valued at Rs. 78.50 lakhs. P.Kumar after some delay appeared before the authorities in response to the summons and said that he had orally placed orders on Pichei Rakchue whom he met through Rajagopal, a broker for supply of imitation jewellery, ladies fancy items, etc. He denied having placed any orders on Rakchue for supply of zircon. Subsequently Rakchue wrote to the Customs in September, 2002 stating that the zircon had been sent to Kumar by mistake and asking for reshipment of the goods. Notice was issued to P. Kumar proposing confiscation of the zircon under Clauses (m) and (l) of Section 111 and proposing...

Rishabh Dyeing and Printing Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Gowri Shankar, Member (Technical) 1. The applications are for waiver of deposit of duty and penalty as indicated below: Balkrishna Dyeing & Manisha Silk Mills Rs2 lekhs Navjivan Synthetics Rs3,63,100//- 2. Navjivan Synthetics is absent and unrepresented. Adjournment is sought by P.M. Dave, advocate, on the ground of illness. We have heard the representatives of the other applicants and also heard the departmental representative.3. The duty that has been demanded and penalty imposed are required to be paid in terms of Rule 96ZQ.4. By his judgment in Beauty Dyers v. Union of India 2002 (52) RLT 644, the learned single judge of the Madras High Court has held the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 are ultra wires of Section 3A of the Act. The duty was required to be paid as a consequence of the determination of the capacity under these rules, and penalty has been imposed for not paying this duty.5. Accordingly, by app...