Mumbai Court November 2004 Judgments

Dr. Babasaheb Ambedkar Memorial Society and anr. Vs. Nagpur University ...

Court: Mumbai

Reported in: 2005(2)MhLj731

S.U. Kamdar, J.1. These two writ petitions are filed in respect of an appointment to the post of Lecturer in Political Science in Dr. Ambedkar College of Arts, Commerce and Science at Chandrapur.2. Some of the material facts in the present case briefly stated are as under:--3. Dr. Ambedkar College of Arts, Commerce and Science at Chandrapur is established by the petitioner No. 1 society. The said college receives grant-in-aid from the State Government and is affiliated to the Nagpur University which is Respondent No. 1 herein.4. The petitioner institution is a society and a public trust under the provisions of the Bombay Public Trusts Act. It is run by 18 members of Governing Body and it is the case of the petitioner that the said institution is meant for backward class category of the persons. In view of increase in the workload from the academic year 1998-99 a need arose to have an additional post of lecturer. For the academic year 2001-2002 a post of part-time lecturer was required....

Mandhana Dyeing and Purshotam C. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the processing of cotton and MMF falling under Chapters 52, 54 and 55 of the Central Excise Tariff Act, 1985 on job work basis. The grey fabrics which are essential inputs, are supplied by verious merchant manufacturers. The appellants were asked to show cause after due investigation as to why differential duly of Rs. 3.04.472/- should not be demanded from them as they evaded central excise duty on the processed fabrics manufactured by them by undervaluing the grey fabrics in connivance with the merchant manufacturers who under the provisions of notification 27/92-CE(NT) dated 9.10.1992 filed a declaration before the central excise authorities, authorising the job worker to perform all functions on his behalf. Notification 27/92 also enjoins upon the job worker to furnish all information relating to value of grey fabrics received by him. The scheme envisaged under notification 27/92 is for the avowed purpose of determining the value of the finished goo...

Adinath Ssk Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The prayer in the application is for condonation of delay of about three months twenty days in filing the appeal. Originally the appellants had taken a stand that the impugned order was received by them late and the appeal has been filed within a period of three months from the date of receipt of the order. However, on verification from the concerned office, the Ld. Jt CDR is able to place on record the acknowledgement card showing the receipt of the impugned order by one of the employees. However, it is the contention of the Ld. Advocate that they were, during the relevant period, passing through financial crises and the factory was practically closed and the employees were not attending the office, as they were not given their salaries. As such, it is the contention of the Ld. Advocate that the receipt of the impugned order was not forwarded to the responsible officer of the company so as to take note of the same. They also maintain an inward receipt register, which does not show...

Savita Chemicals Ltd. and Satish Vs. Cc and Ce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT130Tri(Mum.)bai

1. The application for rectification of mistake is directed against order of the Tribunal in C-IV/934-935/WZB/04 dt. 3.2.04. The Tribunal in the order cited supra partially allowed the appeal before it by reducing the penalty under Section 11AC and setting aside the penalty on the Managing Director. The Tribunal otherwise upheld the order of the lower appellate authority.2. Briefly the facts are that the appellant took modvat credit on the short received goods as the difference between the ascertained weight and the weight shown in the invoices is less than 2%. The applicant company however lodged claims with the insurance company for the loss and the latter paid up the claims. The case of the department was that since the claim amount also included the CVD amount, the applicants would get double benefit if MODVAT credit on short received goods is allowed. The Tribunal while passing the impugned order observed "therefore the orders of the lower authorities denying the credit are susta...

Mercedes Benz India Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(98)ECC105

1. The Miscellaneous application seeking to change the cause title form M/s. Mercedes Benz India Private Ltd. to Daimler Chrysler India Private Ltd, is allowed cause title is changed accordingly and the appeal is taken up for disposal.2. Briefly the facts are that the appellants imported a consignment of second hand capital goods viz. spot welding equipment for body shop in CKD conditions from their principals M/s. Daimler Benz, Germany and sought its clearance declaring that they are related to the supplier.The value declared was Rs. 2,17,83,331/-. Under Rule 4(2) of Customs Valuation Rules transaction value shall be accepted provided that the buyer and the seller are not related or when the buyer and seller are related the transaction value is acceptable for customs purposes under the provisions of such Rule (3). The original adjudicating authority rejected the transaction value and determined it under Rule 8 of Valuation Rules. While doing so he applied the method of valuation of s...

i.F.B. Industries Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(98)ECC81

1. The demand of duty of Rs. 31,516/- has been confirmed against the appellants for the clearances of the washing machines made to their sister concerned during the period April 99 to January 2000 by adopting the assessable value at which the goods were being sold to independent buyers. In addition, penalty of identical amount has been imposed.2. The appellants have not disputed the fact that identical goods were being cleared by them to their customers at a higher price. However, their contention is sales to their customers were inclusive of profit margin, whereas the transfer of the same goods to their Bhopal Unit, price is based on the cost data and profit margin is not added.3. We do not find any force in the above contention of the appellants.Where the goods are not being sold, the value has to be adopted in terms of provisions of Valuation Rules 1975. Rule 6(b) (i) of Valuation Rules state that the value for such case has to be arrived at on the basis of the similar or comparabl...

Commissioner of Central Excise Vs. Acme Engg. Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT361Tri(Mum.)bai

1. This ROM application is filed by the Revenue. None appeared for the respondents. Heard the Ld. DR and perused the records.2. This application for rectification of mistake is directed against the Order of the Tribunal's Final Order No. C-IV/530/WZB/2004, dated 31-12-2003. In its final Order the Tribunal observed that the larger period of limitation is not invocable and remanded the matter to the adjudicating authority for passing fresh Orders within three months from the date of the Order by taking the normal period of limitation into consideration. The Tribunal thus allowed the Revenue's appeal by way remand and set aside the Order of the lower authority.Collector of Central Excise v. Raghuvar (India) Ltd. [2000 (118) E.L.T. 311 (S.C.)J held that provisions of Section 11A of Central Excise Act have no application to any action taken under Rule 57-1 prior to amendment of this Rule on 6-10-1998. The Supreme Court held that the provisions of Rule 57-I prior to the amendment are not in...

G.B. Gadre and Co. and Vijaydeep Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. No body appeared on behalf of the appellant in spite of today's notice of hearing having been sent to them well in advance, neither there is any adjournment request. Accordingly we have heard A.K. Saxena Ld. JDR and have gone through the impugned order.2. It is seen that the Commissioner (Appeals) have dismissed the appellants appeal for non compliance with the stay order passed by him vide which he had directed the appellants to execute the bond for the full amount of duty and penalty along with the Bank Guarantee of Rs. 10 lakhs.3. When the matter came up at the Tribunal, after taking into consideration the entire facts and circumstances, the Tribunal directed the appellants to deposit an amount of Rs. 2 lakhs. The said stay order stands complied by the appellants. The Honourable Supreme Court in the case of CCE, Chandigarh V/s. Smithkline Beecham Co. Health C. Ltd. reported in [2003 (58) RLT479 (SC)] has held that when the matter stands dismissed by the Commissioner (Appeals) fo...

indu Nissan Oxo Chemical Inds. Vs. Commissioner of Cen. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applications for waiver of pre-deposit of duty of Rs. 17,11,522/- and penalty of equal amount upon the company and penalty of Rs. 50.000/- on Chairman and Managing Director arise out of the order of the Commissioner of Central Excise (Appeals), Vadodara. The duty demand has been confirmed on the ground that Iso-Heptane manufactured and cleared by the applicants herein is Motor spirit meriting classification under sub-heading 2710.19.2. We have heard the rival submissions. The contention of the applicants is that although one of the conditions for a product to be considered as a motor spirit viz. that any hydrocarbon oil having flash point below 25 C is satisfied the other condition viz. that it should be suitable for use as fuel either by itself or in admixture with other substances is not satisfied as it cannot be used either by itself or with the admixture with any other substance as fuel . In this context, they rely upon the Tribunal's order in their own case reported in 199...

Commissioner of Central Excise Vs. Videocon V.C.R. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The issue involved in the present appeal of the revenue is as to whether the modvat credit availed by the respondents during the period of September 96 to February 97 on the basis of invoices issued by the dealer, who imported the goods, is appropriate or not.2. The show cause notice was issued to the respondents proposing to deny the above credit on the ground that the invoices were not authenticated by the proper officer. The said notice was adjudicated by the Assistant Commissioner who dropped the proceedings by observing that non-authentication of the invoice was only a minor procedural lapse. Aggrieved with the said order, revenue filed an appeal before the Commissioner (Appeals) who rejected the same by observing as under. "3. The impugned order, the grounds put forth for review, the cross objections and the submissions made during the hearing have all been considered by me carefully. The dispute is that whether the invoice issued by the dealer which was to authenticated by t...