Mumbai Court September 2003 Judgments

Regal Crimptex Pvt. Ltd., Shri Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(167)ELT324Tri(Mum.)bai

1. The appellants are a manufacture of Textured Nylon Filament Yarn.They captively consumed the portion of Nylon Textured Yarn to manufacture Nylon Twisted Yarn & is also clearing at on payment of duty as also Texture Nylon Filament Yarn. They also manufacture Polyester Texture Yarn (hereinafter referred as PTxY) from Partially Oriented Yarn (hereinafter referred as POY) which is purchased. This PTxY is entirely consumed and is not cleared for home consumption, no duty is paid on it when captively consumed for manufacture of twisted yarn (hereinafter referred to PTY) by virtue of Notification No. 67/97-CE.PTY is however, cleared on payment of appropriate duty to the appellant's sister concern for dying were duty is paid on Dyed yarn.Thereafter such dyed yarn is cleared on payment of duty to independent customers also. The PTY sent to the sister concern for dying is sent on job work basis under the provision of Notification No. 214/86-CE. PTY is also cleared for export after dying ...

Commissioner of Central Excise Vs. Godavari Manar S.S.K. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(158)ELT663Tri(Mum.)bai

1. This appeal is filed by Revenue. The respondents are manufactures of sugar and molasses. "The assessee have cleared molasses at two different prices viz. Rs. 601/- PMT and Rs. 575/- PMT, during the months of August, 75, the molasses were drawn form the same steel tank and there could be difference in grade or quality of molasses. Therefore, SCN was issued by Range Superintendent vide F.No.RII/GMSSK/SCN/95/1169 dtd.2.11.95 demanding the differential duty of Rs. 2,636/- calculating at the rate of Rs. 601/- PMT for the entire quantity cleared during the month. The Assistant Commissioner, Central Excise, Nanded vide his OIO No. 71/96 dtd.9.1.96 has withdrawn the SCN holding that the normal practice of sale of molasses is through calling for Tenders. After checking the bidding a contract is entered into sale to the bidder who wins the tender. Thus, in case of sales through contracts, each contract is signed for a different price depending upon the quotations. All the molasses sold again...

Jai Bhawani Metal Industries and Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(176)ELT733Tri(Mum.)bai

a) The demand in this case is issued under Section 11A read with Rule 9 (2). b) The charge made was that the appellants had removed imported copper wire bars after having taken modvat credit, the demands as made were confirmed. c) The Commissioner (Appeals) after considering the confession of illicit removal of modvatable inputs in the statements received and there being no account of the shortages, found no other material was required to corroborate, confirmed the demands and the penalty under Rule 209 on the assessee and under 209A on the partner the appellants herein. d) Date of visit and detection is on Oct 96, when 57F Rule provided a 'deemed' manufacture for the purposes of recovery of input credit when inputs were recovered as such. The credit has been recovered. e) Since the amounts as ordered under Section I1A read with Rule 9A cannot be upheld in view of Raghuvar (India) Ltd., (2000 (38) ELT 777 (SC). No interest as ordered could be confirmed. f) The penalty imposed on the a...

Tata Engg. and Locomotive Co. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(111)LC844Tri(Mum.)bai

(i) Coneyor belts for carrying sand for preparation of sand moulds which in turn are used in the manufacture of iron castings. (ii) Core setting fixtures for setting the cores in the moulds for preparation of castings. (iii) Raw part fixtures for checking critical dimensions of raw/rough castings.After recording the submissions of the appellants that without these entities and their use castings could be manufactured, on the following findings arrived by the Commissioner (Appeal): I find that none of the items can be said to produce, process or bring about any change in any substance for the manufacture of final product as their function is either to keep cores, in position or to inspect the castings to see that they have achieved the critical dimension or to convey sand from one place to another. Such equipment have been held to be not used for producing, processing or for bringing about any change in any substance for the manufacture of final product by the Hon'ble CEGAT in the appe...

Prs Permacel P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing the stay for some time it transpires that the main appeal could be decided at this stage. Therefore after waiver of pre-deposit and with the consideration of both sides the appeal was taken up for disposal. "a) They failed to receive the material viz inputs sent for jobwork by them back to their factory premises within stipulated time period of 180 days as required under Rule 57F(4) [now Rule 57AC(5)] of the said Rules. b) They failed to receive the said material duly accompanied by the duplicate copy of the Annexure II challans as required under Rule 57F(9) of the said Rules. c) They failed to account for in the statutory records or the other records as declared by them to the Department as required under Rule 173G(4) of the said Rules. d) They failed to pay the differential duty amounting to Rs. 34,570/- (thirty four thousand five hundred seventy only) as detailed in the Annexure 'A' to this notice as required under Rule 57F(11) of the said Rules." 3.a) The Asst. Co...

Up State Bridge Corporation Ltd., Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(168)ELT221Tri(Mum.)bai

1. M/s UP State Bridge Corporation Ltd., (hereinafter referred to as M/s. UPSBC) were awarded a contract for construction of bridge between New Bombay and Bombay for the purpose of effecting the contract, they placed orders for fabrication of 6 sets of bridge builder systems (hereinafter referred to as BBS) on the basis of technical know-how and drawings of a Narway Government through their representatives M/s.United Trading Corporation Madras and M/s. S.K. Trading Company Bombay.On the basis of an intelligence that BBS used by M/s. UPSBC were manufactured and cleared without discharging Central Excise Duty therein and consequent to the investigations conducted by the Department Show-cause notices were issued to M/s. S.K. Trading and M/s.UPSBC for the manufacture and clearance of six sets and two sets respectively of BBS without obtaining Central Excise Registration and without following the procedures prescribed and discharging duty therein. The notice also sought to impose personal ...

Maharashtra Polybutones Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(158)ELT444Tri(Mum.)bai

1.(a) The appellants are, inter alia, engaged in the manufacture of Polyisobutylene on job work basis out of C4 Reffinate supplied by M/s.Indian Petro-chemicals Corporation Ltd. (for short, IPCL). C4 Raffinate received by the appellants from IPCL is a mixture of several hydro carbons such as Iso-butylene (Isobutene), Butene-1, Cis-Butene-2, Trans Butene-2, N-Butane and Iso-Butane and not a specific petroleum gas, but it is a mixture with proportion of each such hydro carbon is varying. (b) C4 Raffinate, remaining unreacted, in the process of extraction of Polyisobutylene, from C4 Raffinate received from IPCL is returned to IPCL by the appellants. The C4 Raffinate which is returned by the appellants to IPCL is termed C4 Raffinate (Return Stream). (c) The appellants take Modvat credit of the duty paid on C4 Raffinate received from IPCL. When the C4 Raffinate (Return Stream) is sent back by the appellants paid duty on C4 Raffinate (Return Stream) at the rate specified in respect of goods...

Agostinho Menezes Vs. Regional Director, E.S.i. Corporation and anr.

Court: Mumbai

Reported in: (2004)IILLJ313Bom

R.J. Kochar, J.1. Appeal is admitted and the same is heard and disposed of at the stage of admission itself by consent of the parties.2. The appellant is aggrieved by the impugned order dated April 25, 2003 passed by the Employees Insurance Court, dismissing the application filed by the appellant under Section 77 read with Section 75 of the E.S.I. Act, 1948 (hereinafter referred to as the Act). According to the appellant, his establishment was not liable to pay the contribution as claimed by the Respondent under Orders dated July 28, 1999, September 1, 1998 and Notice dated July 29, 2002 and therefore he challenged the legality and validity of the same in his application as aforesaid. The appellant also prayed for condonation of delay in approaching the Court by filing a separate application for the purpose on August 14, 2002.3. The Trial Court heard both the parties on the issue of condonation of delay and held against the appellant refusing to condone the delay in filing of the appli...

Kana Bala Patil Since Deceased Through Lrs. Kalibai Kana Patil and ors ...

Court: Mumbai

Reported in: 2004(2)ALLMR101; 2005(1)MhLj238

A.M. Khanwilkar, J.1. This writ petition under Article 227 of the Constitution of India takes exception to the judgment and order dated January 4, 1990, in revision being No. TEN. A. 165 of 1989 passed by the Maharashtra Revenue Tribunal, Bombay.2. The lands in question are five pieces of agricultural lands bearing Gut No. 882 at village Wadhiv and Gut Nos. 547, 902, 891 and 416 at village Saravali, in taluka Palghar, district Thane. The petitioner was cultivating the suit lands prior to 1st April, 1957 in the capacity as tenant. At the relevant time, the owner of the suit lands, namely, the predecessor of the respondent, Laxmibai Narayan Hate, being widow on the tillers' day, the tillers' day stood postponed by virtue of Section 32F of the Bombay Tenancy and Agricultural Lands Act. The predecessor of the respondent, however, died on 15th July, 1980. After the death of the said Laxmibai, the respondent has inherited the suit lands as owner, being the legal representative of the decease...

Maharashtra General Kamgar Union Vs. Estrella Batteries Ltd. and ors.

Court: Mumbai

Reported in: 2004(2)BomCR617; (2004)106BOMLR863

R.M.S. Khandeparkar, J.1. Heard the advocates for the parties and perused the records.2. The petitioner challenges the award dated 6th March, 1998 passed by the Industrial Court in reference No. 97 of 1988 on three counts : firstly, that the Industrial Court erred in holding that the reference was barred under Section 59 of the M.R.T.U. and P.U.L.P. Act, 1971 (hereinafter called as the said Act), secondly the Industrial Court, erred In holding that the lock-out was not illegal and was not unjustified and thirdly, that the Industrial Court erred in rejecting the contention of the petitioners that in any case, the lockout ceased to be legal or justified subsequent to the order dated 27th January, 1984 Issued by the Government under Section 10(3) of the Industrial Disputes Act, 1947 (hereinafter called as I.D. Act).3. The petitioner is a Registered Trade Union whereas the respondent No. 2 is the employer of the members of the said union. Sometimes in 1981, the petitioner and respondent No...