Mumbai Court July 2003 Judgments
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Commissioner of Customs and Vs. Marmo Texturisers, Marmo
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2004)(95)ECC363
1. The above appeals involve a common issue and are hence heard together and disposed of by this common order.2. The respondents herein are engaged in the manufacture of texturised/crimped yarn filling under Chapter heading 54.03 of the schedule to the Central Excise Tariff Act, 1985. Small Scale Notification No. 1/93 dated 28/02/93 was amended by Notification No.90/94 dated 25/04/94 incorporating the goods falling under above mentioned chapter heading as "specified goods" for the purpose of S.S.I benefit which was claimed by the respondents. Subsequently, vide Notification No. 23/94-CX (NT) dated 20/02/94, Rule 56A was deleted from the Central Excise statute and modvat benefit was extended to the product covered by chapter heading 54.03 by Notification No. 24/94 dated 20/05/94. The department was of the view that since Notification No. 1/93 was effective from 01/04/94, clearances from this date should be computed and not only from the date when the assessees/respondents opted for the...
Commissioner of Customs and Vs. Marmo Texturisers and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2005)(183)ELT170Tri(Mum.)bai
1. The above appeals involve a common issue and are hence heard together and disposed of by this common order.2. The respondents herein are engaged in the manufacture of texturised/crimped yarn failing under Chapter heading 54.03 of the schedule to the Central Excise Tariff Act, 1985. Small Scale Notification No. 1/93 dated 28/02/93 was amended by Notification No.90/94 dated 25/04/94 incorporating the goods falling under above mentioned chapter heading as "specified goods" for the purpose of S.S.I benefit which was claimed by the respondents. Subsequently, vide Notification No. 23/94-CX (NT) dated 20/05/94, Rule 56A was deleted from the Central Excise statute and modvat benefit was extended to the product covered by chapter heading 54.03 by Notification No. 24/94 dated 20/05/94. The department was of the view that since Notification No. 1/93 was effective from 01/04/94, clearances from this date should be computed and not only from the date when the assesses/respondents opted for the ...
Commissioner of Central Excise Vs. BipIn Silk and Synthetics
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2003)(90)ECC209
1. The above appeal arises out of the order of Commissioner of Central Excise, Mumbai, who has dropped duty demand of Rs. 18,149.19 on the stock of MMF (man made fabrics) not available in the factory on the visit of the officers on 5.4.92, Rs. 18,696.35 on shortage of MMF detected on the same date, and Rs. 6,29,761 on MMF allegedly processed as per Jet Dyeing note book and dropped of penal action proposed in the show cause notice issued to the respondents herein.2. I heard both sides. The demand of Rs. 18,149.19 was raised only on the ground that MMF bearing lot No. 333 to 336 was not physically available, although lot register showed these lots in balance. The Commissioner has rightly dropped this demand, as it was raised on presumptions and there is no evidence that the quantity covered by these lots was processed clandestinely and removed without payment of duty, accepting the explanation of the respondents that the lots were mixed up and that the total quantity should have been co...
Commissioner of Customs (P) Vs. Ganpat Singh Jodha
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2003)(157)ELT201Tri(Mum.)bai
1. The Revenue challenges the order of the Commissioner (Appeals), who has held that the action of the adjudicating authority in searching the premises of M/s. Star Tours & Travels (of which the respondents is the proprietor), drawing up the panchnama, obtaining letter for waiver of show cause notice and personal hearing and passing the impugned order of confiscation of foreign currency and Indian currency recovered from the premises of M/s. Star Tours & Travels, on the same date i.e.17-1-98, was an action in haste and clearly shows that the entire order was a mis-use of power.2. I have heard the ld. SDR and perused the records. I find that in the appeal before the Commissioner (Appeals), the respondent herein has stated that his statement was recorded under coercion and he had no opportunity to retract from it, as the order against him was passed on the same day. This bears out the finding of the lower appellate authority that the action against the respondent was taken in un...
Kripa Scientific and Industrial Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2003)(160)ELT927Tri(Mum.)bai
1. The order of the Commissioner (Appeals) confirming the denial of Modvat credit on original invoices, the duplicate having been lost, is challenged in this appeal.2. The Commissioner (Appeals) found that procedure laid down in such cases for filing FIR have not been complied with. The counsel for the appellant agrees that this was the case but suggest that credit may be allowed on the appellant undertaking to indemnify the department to repay the credit taken in the event that credit has been taken on the duplicate copy.3. In my view, this would be sufficient to safeguard to comply with the procedure prescribed in the rules. Therefore, subject to this undertaking being filed before the Assistant Commissioner within two months from the receipt of this order, the appeal is allowed and the impugned order set aside....
Larsen and Toubro Limited Vs. Cc and Ce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2003)(90)ECC246
1. After hearing both sides for sometime on the application for waiver of pre-deposit in E/S/362/03/Mum, in Appeal No. E/476/03/Mum, I found that it was possible to decide the appeal itself at this stage; hence after waiving the pre-deposit I proceed to hear and dispose of Appeal No. E/476/03/Mum alongwith connected Appeals No. E/155 & 156/2002/Mum.2. On hearing both sides, I note that credit on High Chrome Grinding Media is required to be extended as the ground for denial of credit, viz., that declaration filed by the appellant was in terms of Rule 57T for capital goods while the items were to be found inputs under Rule 57A requiring declaration under Rule 57G is not sustainable. It has already been held by the Tribunal that non-filing of a separate declaration for inputs is not a ground for denial and the declaration under Rule 57Q can be treated as sufficient for the purpose of extending modvat credit; hence I hold that the appellants are entitled to credit of Rs. 3,63,488, Rs....
Punjab State Sports Council Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-22-2003
Reported in: (2003)(156)ELT789Tri(Mum.)bai
1. The issue in dispute in the above appeal is the admissibility of the benefit of duty exemption in terms of Notification 109/94-Cus., dated 13-7-1994 in respect of material for laying synthetic athletic track imported by the appellants herein.3. The notification exempts synthetic tracks and artificial surfaces falling under Heading 95.06 of the First Schedule to the Customs Tariff Act, 1975 when imported under the scheme for laying synthetic tracks and artificial surfaces. The goods in question are compounded rubber in sheets and are correctly held to fall for classification under Customs Tariff Heading 4005.99, Since the goods are not in the nature of synthetic tracks classifiable under CTA, Heading 9506.99 the exemption benefit cannot be extended to them. The reliance placed by the learned Counsel on the Circular No. 70/2002-Cus., dated 25-10-2002 is misplaced. The circular clarifies that raw materials for laying synthetic athletic track are eligible for duty exemption under Notif...
Prabhakar Shrirang Jagdale Vs. Kalyan-dombivli Municipal Corporation a ...
Court: Mumbai
Decided on: Jul-22-2003
Reported in: 2003(4)ALLMR46; 2004(1)BomCR88; 2003(4)MhLj423
C.K. Thakker, C.J.1. Rule. Mr. A.S. Rao, learned Counsel, appears and waives service of notice of rule on behalf of respondents. In the facts and circumstances, the matter is taken up for final hearing.2. This petition is filed by the petitioner for quashing and setting aside proceedings initiated by the respondents against the petitioner, vide charge-sheet dated January 12, 2001 issued by the Commissioner of Kalyan-Dombivli Municipal Corporation, respondent No. 2 herein, as the same are illegal, unauthorized, without jurisdiction and non est.3. The case of the petitioner is that he is holding the post of Assistant Municipal Commissioner in respondent No. 2 Corporation. Several allegations had been levelled against him and 17 charges were framed. An inquiry was initiated by respondent No. 2 who appointed enquiry Officer to conduct departmental enquiry against the petitioner. The Enquiry Officer submitted his report to respondent No. 2 on 9th January, 2003 and final notice as to why the...
Sion-vishwabharati Co-op. Hsg. Society Ltd. and ors. Vs. Life Insuranc ...
Court: Mumbai
Decided on: Jul-22-2003
Reported in: AIR2003Bom438; 2003(4)ALLMR42; 2004(1)BomCR100
R.M. Lodha, J. 1. Is this a fit case for invocation of writ jurisdiction under Article 226 of Constitution of India directing the first respondent--Life Insurance Corporation of India to convey the property known as Vishwabharati Building situated at 164, Sion (East), Bombay, is the question before us. 2. The petitioner Nos. 2 to 11 are tenants occupying various portions of the aforesaid building. Life Insurance Corporation of India (for short, 'LIC') is the owner of the said building. In the month of May 1980, LIC issued advertisement for sale of subject building. It appears that the occupants-tenants of the said building formed a society in the name of Sion Vishwabharati Co-operative Housing Society Limited and offered to purchase the subject building initially for a consideration of Rs. 2,75,000/-, but later on enhanced to Rs. 3.25.000/-, LIC by its communication dated 11-9-1980 expressed its willingness to sell the subject property to the first petitioner subject to the terms and c...
Commissioner of Income Tax Vs. Shapoorji Pallonji and Co. (P) Ltd.
Court: Mumbai
Decided on: Jul-22-2003
Reported in: (2003)185CTR(Bom)479; [2004]266ITR209(Bom); 2004(2)MhLj211
S.H. Kapadia, J.1. At the instance of the Department, the following two questions have been referred to us for our opinion under Section 256(1) of the IT Act concerning asst. yr. 1972-73.2. For the sake of convenience, question No. 2 is required to be answered in the first instance ;'2. Whether the assessee was entitled to weighted deduction under Section 35B(1)(b)(viii) of the IT Act in connection with expenditure incurred for performance of service outside India ?'Facts3. Assessee-M/s Shapoorji Pallonji & Co., have been carrying on business in building construction. In 1970, assessee submitted a tender for constructing a Palace at Muscat for his Majesty, the Sultan of Oman. For assessment year in question, the assessee submitted his claim for weighted deduction under Section 35B of the IT Act. The deduction claimed by the assessee was for expenses relating to commission paid to National & Grindlays Bank Ltd., which executed Performance Bond of Rs. 37 lakhs in favour of Sultanate of O...
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