Mumbai Court November 2004 Judgments
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Prabhavati Bhaurao Bhivgade Vs. New Grand Education Society and ors.
Court: Mumbai
Decided on: Nov-03-2004
Reported in: 2005(2)BomCR706
Dharmadhikari B.P., J.1. In this petition under Article 226 of Constitution of India, the petitioner/employee challenges the judgment and order dated 31-7-1992 passed by School Tribunal, Nagpur in an appeal under Section 9 of Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977, whereby the appeal filed by the petitioner/employee has been dismissed on merits as also on the ground of limitation.2. Advocate HA Deshpande appearing for the petitioner points out that the petitioner was appointed as an Assistant teacher in July, 1979 to teach primary classes and in 1979 she worked in New Indira Convent School, Buddhanagar, Nagpur and in 1981 - 1982 she was working in Mahatma Gandhi Convent School, Vaishalinagar, Nagpur and in 1983-84, she again worked in New Indira Convent School and after 1984 she was working in Kai. Rajaram Badule Convent, Shende Nagar, Nagpur. She worked in academic sessions 1984-85, 1985-86 and 1986-87. He points out that she was sent on ...
Citizen Aster Co-operative Housing Society Ltd. and Ors. Vs. Fredrick ...
Court: Mumbai
Decided on: Nov-03-2004
Reported in: 2005(2)BomCR647
Khandeparkar R.M.S., J.1. Heard the learned Advocates for the appellant and the respondent No. 4. Perused the records.2. The appellant challenges the order dated 14th May, 2004 passed by the District Judge, Palghar, dismissing the application for temporary injunction. The same was filed in a representative Suit No. 872 of 1996. The said suit has been filed under Order I, Rule 8 of the Code of Civil Procedure, 1908 for and on behalf of all the members of the proposed Citizen Aster Co-operative Housing Society comprising of the members belonging to Catholic Community.3. It is the case of the appellant that the respondent Nos. 1, 2 and one Miles Ignatius Francis acting as co-ordinators proposed to form a large society for members of the catholic community with a view to provide them with low cost housing along with all amenities such as Church, Schools, Hospitals, Clubhouse, Cemetery, playgrounds etc. by acquiring a large plot of land at Naigaum. About 10,000 members were enrolled and a s...
Ramesh Nivrutti Bhor and ors. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Nov-03-2004
Reported in: 2005(4)MhLj49
ORDERH.L. Gokhale, J.1. The first writ petition is filed by Ramesh Nivrutti Bhor and six others against Dr. Babasaheb Adhyapak Vidyalaya run by one Bahujan Samaj Prabhodan Shikshan Sanstha situated at Kotur in Taluka Akole District Ahmednagar (for short, hereinafter referred to as 'the Institution'). There are in all nine respondents in the first writ petition, Principal amongst them being respondent No. 9 National Council for Teacher Education (NCTE), respondent No. 8 Maharashtra Rajya Pariksha Parishad and the respondent No. 4 Education Officer (Education), Zilla Parishad, Ahmednagar.2. The second writ petition is filed by the Institution against two respondents i.e. NCTE and the State of Maharashtra.3. In the first writ petition it is contended that the seven petitioners along with other students were admitted to the D.Ed, course run by the Institution in the year 2003-2004. They are seeking a direction that an appropriate arrangement be made to allow them to appear in the examinati...
State of Goa, Through the Dy. Collector and S.D.O. and anr. Vs. the Pr ...
Court: Mumbai
Decided on: Nov-03-2004
Reported in: (2005)107BOMLR137
N.A. Britto, J.1. This appeal is filed by the State against judgment/award dated 26.11.2001 of the learned Additional District Judge, Panaji in L.A.C. No. 11 of 1999.2. Some facts are required to be stated to dispose of the present appeal.3. By virtue of Notification issued under Section 4(1) of the Land Acquisition Act, 1894 ('Act' for short) published in Gazette dated 18.10.91, the Government acquired about 94,226 sq. meters of land at Mardolkar in Priol Village for the realignment of NH 4A (Mardolkar by-pass). In the said acquisition land admeasuring 11,505 sq. meters from Survey No. 50/1, 5000 sq. meters from Survey No. 56 and 5425 sq. meters from Survey No. 53/1 belonging to the respondent ('applicant' for short) was also included. The Land Acquisition Officer awarded to the said applicant compensation at the rate of Rs. 25/- (for bharad/cashew) and Rs. 30/- (arecanut/coconut land) per sq. meter by award dated 20.12.1984.4. Dissatisfied with the amount of compensation awarded by t...
Colfax Laboratories (India) Ltd., a Company Incorporated Under the Com ...
Court: Mumbai
Decided on: Nov-03-2004
Reported in: 2005(1)ALLMR785
B.H. Marlapalle, J.1. The Petitioner No. 1 is a company incorporated under the Companies Act, 1956, having its registered Office at Rua de Ourem, Panaji, Goa and the Petitioner No. 2 is the Managing Director of the said company. The Petitioners had applied for licence to manufacture cosmetics, namely shaving cream, body talcum, hair cream and after shave lotion under the trademark 'Old Spice' on 14th February, 1968 under the Drugs and Cosmetics Act, 1940 and they were granted a licence on 15th April, 1968. They were also granted licence under the Medicinal and Toilet Preparations(Excise Duties) Act, 1955 (hereinafter referred to as the said Act, for short) by the Commissioner of Excise on 1st April, 1969. From the inception till the year 1984, the Petitioners paid excise duty on 'Old Spice' after shave lotion on the basis that it was 'toilet preparation'. However, purportedly based on the Judgment of the Supreme Court in the case of Chimanlal Jagjivandas Sheth v. State of Maharashtra, ...
iftex Oil and Chemicals Pvt. Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-02-2004
Reported in: (2005)(181)ELT124Tri(Mum.)bai
1. The issue involved in this appeal filed by M/s. Iftex Oil & Chemicals Pvt. Ltd. is whether Pennzadd 3114 imported by them is classifiable under heading 3811.19 of the first schedule of Customs Tariff Act as claimed by them or under sub-heading 3403. 99 of the Tariff has been confirmed by the Commissioner (Appeals) in the impugned order.2. Shri Ravindra Jain, learned Consultant, submitted that the impugned goods is an additive and not the lubricant oil; that in fact the impugned item is used to formulate the lubricant oil; that the heading 34.03 covers lubricating preparations, that Heading 3811.19 covers additives for manufacturing lubricating oils/preparations, that the Department has classified the impugned product under sub-heading 3403.99 on the ground that the recommended dosage level is 0.69% by weight (0.55% volume) to meet the performance requirements and as per the Explanatory Notes of HSN, below heading 38.11, lubricating preparations intended to be added in small qua...
Ccex Vs. Caprihans India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-02-2004
Reported in: (2005)(181)ELT77Tri(Mum.)bai
1. The issue involved in this appeal filed by Revenue is whether the cost of printing is to be included in the assessable value of PVC film/sheeting.2. Shri A.K. Saxena, learned JDR, submitted that the respondent M/s Caprihans India Ltd. manufacture PVC film/sheeting, which is cleared by them on payment of Central Excise duty; that thereafter the printing is undertaken but PVC film and the cost of such film is not included in the assessable value; that the Dy. Commissioner under Order-in-Original dated -27/11/99 has demanded the duty on the cost of printing on the ground that main factory gate is the place removal and sale of excisable goods and also the point at which the printed PVC sheets are to evaluated; that, however, the Commissioner (Appeal) has allowed the appeal filed by the respondent holding that printing on duty paid plain plastic film does not amount to manufacture relying upon the decision of the Supreme Court in the case J.G. Glass Industries Ltd. - as reported in 1998...
Neptune Steel Processors Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-02-2004
Reported in: (2005)(98)ECC33
1. Vide impugned order the authorities below have enhanced the value of prime cold rolled grain oriented electrical steel sheets imported by the appellants from Russia, from the declared value of US $ 1180 per metric ton to US $ 1350 per metric ton. The above enhancement has been made on the basis of the importations made from USA and of the goods of Poland origin. The appellant's contention is that the goods of Russian origin are cheaper in quality and in any case the revenue did not have any evidence to discard the contract value.2. After hearing the Ld. DR, we find that the Commissioner (Appeals) has not accepted the appellant's stand on the ground that they have not produced any evidence from the records to show that the goods of Russian origin are poor in quality than the goods of USA or Poland origin. We do not appreciate the above observation of the appellate authority, inasmuch as it was for the revenue to show the contemporaneous imports at the higher value. Admittedly they r...
Uma Printers Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-02-2004
Reported in: (2005)(180)ELT90Tri(Mum.)bai
1. On matter being called, nobody appeared on behalf of the appellants.Our attention has been drawn to a letter dated 1-11-2004 written by M/s. Uma Printers, requesting for adjournment on the ground that they have not been able to collect the case papers and discuss the matter with their advocate.2. Shri Hitesh Shah, ld. SDR, submits that the matter has been adjourned a number of times on request of the appellants and prays for dismissing the appeal for non-prosecution.3. We find that the matters were listed on out of turn basis and have since been adjourned a number of times. The appellants were not justified in asking for another adjournment on the ground that the staff members were busy and unable to collect the case papers. We find that the last occasion the appellant's advocates were present and the staff being busy somewhere else cannot be taken as reasonable ground for adjourning the matters. Accordingly, we dismiss all the appeals for non-prosecution....
Commissioner of Customs and Vs. Grand Foundry Ltd. and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-02-2004
Reported in: (2005)(186)ELT594Tri(Mum.)bai
1. These appeals by the Revenue are directed against the order of Commissioner of Customs, Mumbai.2. Briefly the issue relates to import of duty free material under Notification No. 203/92 Cus. And 204/92. One of the respondents (M/s.GFL) imported several raw materials over a period of time availing of exemption under Notification No. 203/92 (VABAL) and No. 204/92 (QABAL).The obligation cast on the importers is that they should manufacture the final product, Bright Stainless Steel Bars, out of the duty free materials and export them within a given time as stipulated by DGFT authorities. The dispute pertains to import made under 9 VABAL licences and 2 QABAL licences. Some of the imports are made by M/s. GFL and others by their supporting manufactures.3. The allegations in the show cause notice leading to the impugned order are as follows: "(a) M/s. GFL, availed of modvat credit on the inputs used in the manufacture of products exported under VABAL. This constitutes violation of conditi...
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