Mumbai Court July 2003 Judgments

Gujarat Ambuja Cement Ltd. Vs. C. Varghese and anr.

Court: Mumbai

Reported in: 2003(5)BomCR473

R.M.S. Khandeparkar, J.1. Heard the learned Advocates for the parties. Perused the records.2. The petitioners are challenging the judgment and order dated 31-7-2000, passed by the Industrial Court, Mumbai, allowing the complaint filed by the respondent and directing the petitioners to pay wages to the respondent for the month of December, 1991 till May, 1992, and further to pay arrears of increment, H.R.A., L.T.A., medical reimbursement, conveyance allowance, as laid down in para 37 of its judgment i.e., considering the increment of Rs. 150/- instead of Rs. 400/- per year as claimed by the respondent.3. The impugned order is sought to be challenged on the ground that the increment is ordered to be paid based on the principle of equal pay for equal work even though it is not permissible for the Industrial Court to deal with such an issue under a complaint under the Maharashtra Recognition of Trade Unions & Prevention of Unfair Labour Practices Act, 1971, hereinafter called as 'the said ...

Saraf Fabrics Ltd. Vs. Commissioner of Customs (Prev.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(157)ELT62Tri(Mum.)bai

1. The Company and its Managing Director, appellants herein, are engaged in the manufacture and export of Readymade Garments and furnishing fabrics. They are recognized as an Export House by the Government of India. On the exports, made they were entitled for issue of import licences under the Pass Book Exemption Scheme with an obligation to fulfil exports under the pass book issued to them. Their obligations were fixed as Rs. 83,20,423/-, that was fulfilled, before the imports in this case were effected. This export obligation fulfilment stand endorsed in Part II of pass book, Duty free raw materials viz. Dyes, Chemicals, Adhesive tapes, polypropylene, PVC, Hook and Loop fasteners, elasting webbing, Polyester, shirt buttons etc. were imported and cleared and certain consignments in this case as listed. Therein the Annexure VI to show cause notice list goods lying in Bombay Dock under clearance were for which Bill of Entries were filed. Some of the goods, earlier cleared lying at Pare...

Saraf Fabrics Ltd. and Savermal Vs. Commissioner of Customs, (Prev.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(90)ECC232

1. The Company and its Managing Director, appellants herein, are engaged in the manufacture and export of Readymade Garments and furnishing fabrics. They are recognized as an Export House by the Government of India. On the export, made they were entitled for issue of import licences under the Pass Book Exemption Scheme with an obligation to fulfil exports under the pass book Exemption Scheme with an obligation to fulfil exports under the pass book issued to them.Their obligations were fixed as Rs. 83,20,423, that was fulfilled, before the imports in this case were effected. This export obligation fulfilment stand endorsed in Part II of pass book. Duty free raw materials viz. Dyes, Chemicals, Adhesive tapes, polypropylene, PVC, Hook and Loop fasteners, elasting webbing. Polyester, Shri buttons etc.were imported and cleared and certain consignments in this case as listed. Therein the Annexure VI to show cause notice list goods lying in Bombay Dock under clearance were for which Bill of ...

Satidham Industries Ltd. Vs. Commissioner of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellant was engaged in the manufacture of textured polyester yarn. The benefit of the exemption contained in notification 1/93 which was earlier not applicable to such yarn was extended to it with effect from 25^th April, 1994 onwards by issue of notification 90/94 which amended notification 1/93. Textured yarn was not included in the notification issued under Rule 57A until 20^th May, 1994. Until this date, it figured in a notification issued under Rule 56A. The appellant therefore availed of the proforma credit facility provided in Rule 56A until 20^th May, 1994. The appellant indicated its intention to avail of notification 1/93 sometime on 16^th May, 1994. Notification 1/93 provides for two possible rates of duty applicable to first clearance up to an aggregate value not exceeding Rs. 30 lakhs. Sub-clause (i) of Clause (a) of the notification provides that where a manufacturer avails of modvat credit, the effective duty on the goods will be equivalent to 10% ad valorem. C...

Dr. Pankaj Naram'S Herbal Vs. Commr. Of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(157)ELT550Tri(Mum.)bai

1. In this appeal, M/s. Dr. Pankaj Naram's Herbal Remedies (P.) Ltd. are challenging the confirmation of penalty and redemption fine by the Commissioner (Appeals).2. Shri M.R. Nadkarni, learned Consultant, submitted that the appellants get toilet soaps manufactured by M/s. Kora Gramodyog Kendra out of the raw material and printed cartons supplied by them; that the demand of central excise duty has been made and penalties have been imposed on the appellants besides M/s. Kora Gramodyog Kendra and Mrs.Smita Pankaj Naram, Director of the appellant-company, on the ground that the brand name 'Harbo Soap' was used on the soap got manufactured from Kora Gramodyog. The learned Consultant, further submitted that 'Harbo Soap' is not their brand name; that as soap is made out of herbals it is called 'Harbo Soap' which is an Ayurvedic product; that Mrs. Smita Pankaj Naram, Director of the appellants, has not stated in her statement anything about use of brand name 'Harbo Soaps'; that the Departmen...

Sony Music Entertainment (India) Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Sony Entertainment (India) Pvt. Ltd. was inter alia engaged in the manufacture of pre-recorded audio cassettes. It commenced in April, 1997 the activity of marketing recording compact discs. The appellant imported recorded audio and video discs packed in boxes of 50. After receipt of the material in its factory, it packed each individual disc in transparent plastic cases known as jewel boxes, an inlay card containing the details of the content of the compact disc was also placed in the jewel box. The whole was then shrink wrapped. The appellant thereupon sold such packed compact discs in wholesale.2. Notice dated 12.4.2002 issued to the appellant alleged that the processes undertaken by the appellant in regard to the compact discs amounted to manufacture. It alleged that the packed compact discs were not marketable without being packed in the jewel box, as they would otherwise be subject to damage and that the insertion of the inlay card was also essential because without it the cu...

Har Bhagwandas Wadhwa and Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The Tribunal passed orders on stay applications filed by each of the applicants on 30.1.1997 after hearing their common advocate. It ordered deposit of Rs. 2 lakhs and Rs. 1 lakh by Har Bhagwan Wadhwa and Rajendra Nanda respectively against the penalty imposed on them of Rs. 5 lakhs and Rs. 3 lakhs respectively on or before 31.3.1997. There was no deposit by either of these applicants, either within this period or thereafter. Notice was therefore issued to each of them on 31.8.2000 proposing dismissal of the appeals for non-compliance with the terms of the stay order. Each of them replied in identical terms stating that their advocate "have not followed up my case" and transferred the file to another advocate without their consent and seeking adjournment. The Tribunal finally passed orders on 27.9.2000 dismissing the appeals for non-compliance, noting that there had not been deposit within the four years after the stay order.2. In an application filed in November 2000, restoration ...

B.G.H. Exim Ltd. and Shri G.C. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After granting early hearing of the stay applications and appeals we find that it is possible to dispose of the appeals at this stage itself. After hearing for some time the applications for waiver of pre-deposit of penalty, we proceed to hear the appeals with the consent of both sides after waiving pre-deposit of penalties.2. The facts of the case are that M/s. BGH Exim Ltd field two bills of entry for warehousing of imported goods viz. High Speed Diesel Oil. The item was declared as bonded cargo for the purpose of supply to foreign going vessels as bunkers. The importer was granted warehousing licence under Section 58 of the Customs Act, 1962 vide letter dated 24.09.2002 to store HSD in the private Bonded Warehouse at Kandla. On the basis of intelligence and on examination of the documents submitted along with the bills of entry it was seen that the importer had not produced any valid import licence for HSD and had also not submitted any document showing export/supply orders for ...

British Bank of India Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: [2004]266ITR269(Bom); 2004(1)MhLj297

S.H. Kapadia, J.1. This reference has come before the Court at the instance of the assessee under Section 256(1) of the Income Tax Act, 1961. It concerns Assessment Year 1985-86. In this reference, the following question arises for determination.'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no appeal was maintainable against the refusal to grant interest under Sections 214 and 244(1A)?' FACTS:2. While giving effect to the Order dated 31-12-1986 passed by CIT (Appeals), the AO failed to grant interest on Rs. 6,13,234/- paid by way of advance tax under Section 214 of the Income Tax Act. According to the assessee, they had paid excess advance tax and they were entitled to interest to the extent of the excess advance tax paid by them under Section 214. The assessee further claimed interest on Rs. 4,87,236/- which they had paid on demand on 7-3-1986 under Section 244(1A) of the Income Tax Act which was not granted by the AO while ...

Mathura Bhuvan Co-operative Housing Society Ltd. (Proposed) Vs. Offici ...

Court: Mumbai

Reported in: 2003(5)BomCR481; 2004(1)MhLj733

D.G. Karnik, J.1. This application has been taken out by the applicant who styles itself as 'Mathura Bhuvan Co-operative Housing Society Ltd. (Proposed)'. Learned counsel for the applicant states that the applicant is an unincorporated association of persons which is not yet registered as a cooperative society. It is not shown that the applicant is a person in the eye of law having a right to sue. Learned counsel for the applicant has not shown me any authority in support of the proposition that an unincorporated association of persons who are stated to have come together to form a co-operative society can sue in the name of the proposed society before its formation/registration. In my opinion, an unincorporated association cannot sue in its proposed name or through its promoters/chief promoter without obtaining leave under Order 1, Rule 8 of Code of Civil Procedure.Hence, application is dismissed....