Mumbai Court December 2004 Judgments

Schenectady Specialities Asia Vs. Commr. of Cus. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT509Tri(Mum.)bai

1. These applications for waiver of pre-deposit of duty and stay recovery thereof arose out of the order of Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) confirmed the orders of the lower authority who demanded Rs. 55,26,2427- being the Modvat credit taken on the capital goods which were subsequently destroyed in a fire accident. Similarly, the lower authority demanded a sum of Rs. 14,74,796/- being the credit taken on the inputs which were also destroyed in a similar manner.3. The question for consideration at the preliminary stage is whether an assessee is required to reverse the credit taken on the capital goods and raw materials when such goods are destroyed in fire. In regard to loss of inputs in fire, it appears that the issue is prima facie covered by the decision of the Tribunal in favour of the applicant in the case of Asian Paints (I) Ltd. v. CCE, Mumbai-II [2004 (173) E.L.T. 187 (Tri.-Mumbai)]. In regard to reversal of Modvat cr...

Unimed Technologies Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The prayer in the stay petition is to dispense with the condition of pre-deposit of duty of Rs. 34,04,320/- (Rupees thirty four lakhs four thousand three hundred and twenty only) and personal penalty of Rs. 10 lakhs (Rupees ten lakhs only). The said demand has been confirmed against the appellants on the ground that as they were clearing their final products under exemption and as they had availed modvat credit in respect of the common inputs, they were required to pay an amount equal to 8% of the total price of the exempted goods.2. The appellant's contention duly represented through Shri Prakash Shah, Ld. Advocate is that at the time of clearances of the exempted goods, they were reversing the modvat credit availed on the inputs used in the manufacture of the said exempted goods. As such, it had the effect as if no modvat credit was ever taken on the said inputs.Drawing our attention to the provisions of Rule 6 (3) (a) of Cenvat Credit Rules 2002, he submits that an option has be...

Vadilal Gases Limited and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applications for waiver of pre-deposit of duty and penalties as detailed in the annexure to this order arise out of the order of the Commissioner of Central Excise & Customs, Vadodara.2. The demand has been confirmed on clearances of various industrial gases falling under Chapter 28 of the first schedule to the Central Excise Tariff Act, 1985, on application of note 10 to chapter 28, which creates deeming fiction bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer, as amounting to manufacture. The applicants purchase various gases such as Nitrogen, Argon, Helium, Carbondioxide, and Oxygen in tankers and re-pack them in cylinders for retail sale. Such cylinders are affixed with the label of M/s Vadilal Chemicals Limited to whom the cylinders belong. The label also contains the details of the contents and percentage of impurities etc. The applicants had earlier been paying duty on the goods. Show cause notices were is...

Chandravardan Organics Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. This is an application for grant of stay of the impugned order passed by the Commissioner (Appeals) and to dispense with the pre-deposit order.2. The appellant is engaged in the manufacture of bulk drugs falling under Chapter 29. A Show Cause Notice dated 08.10.2001 was issued on the appellant, proposing as to why the duty of Rs. 3,49,788/- should not be recovered on the ground that the inputs, namely, 3 Chloro - 4 Flouro and Anealene weighing 2,000 kgs. valued at Rs. 9,60,000/- and Ethoxy Methalene Di-ethyl Meolnate weighing 3,000 kgs. valued at Rs. 10,32,000/-, involving the total duty of Rs. 3,18,720/- were removed from the factory without payment of duty. Further, the three inputs involving the duty of Rs. 31.068/- were removed without payment of duty. These shortfalls were noticed during the visit of the Officers on 31.05.1999.3. On adjudication by the Addt. Commissioner, Central Excise, Pune, confirmed the duty of Rs. 3,49,788/- and also imposed equal amount...

Cc Vs. Diamines and Chemicals Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT222Tri(Mum.)bai

1. The dispute in the present appeal of the Revenue relates to the assessable value of the 495.623 MTs of Piperazine Amin Mix. of USA origin falling under Customs Tariff heading 2921.29 and imported by the appellant at the declared price of US $ 225 PMT.2. After the due adjudication process and relying upon import of identical product at Chennai Port, the Joint Commissioner of Customs, Kandla raised the assessable value to US $ 800 PMT and confirmed the differential demand of duty. On appeal against the above order, Commissioner (Appeals) observed that Rule 11 of the Customs Valuation Rules adopted by the Joint Commissioner without first exhausting Rule 5 to Rule 8 was contrary to the Valuation Rules. Stray import at a higher value cannot be considered as contemporaneous in nature; and the method adopted by the adjudicating authority for deriving the value of the impugned goods by taking the value of the final product anhydrous Piperazine and then arriving at the cost by backward calc...

Bank of Baroda Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)2SOT804(Mum.)

This appeal has been filed by the assessee against the order dated 17-10-2000 of CIT(A)-VII, Mumbai. The various grounds of appeal raised by the appellant pertain to confirmation by the learned CIT(A) of the following additions/disallowances: Disallowance of non-rural bad debts written off out of contingency accounts i.e. out of part provision made at foreign branches and Amounts written off against G/L contingency interest suspense account at foreign branches The assessee is a public sector undertaking and the grounds of appeal have been approved by the COD (Cabinet Committee on Disputes). With regard to first issue ie., interest on purchase of securities for the broken period, both the parties agreed that this issue is covered in assessee's favour by the Bombay High Court decision in the case of American Express International Banking Corpn. v. CIT (2002) 258 ITR 601 (Bom). Accordingly, on this issue, the finding of the learned CIT(A) is reversed and the disallowance is deleted.The s...

Mr. Philip Kaitan and Mrs. Dorothy Philip Kaitan Vs. Shri Ramkishancha ...

Court: Mumbai

Reported in: 2005(3)BomCR184

R.M.S. Khandeparkar, J.1. Heard the learned advocates for the parties.Rule. By consent rule made returnable forthwith.2. The Petitioner challenges judgment and order dated 6.12.2003 passed by the Civil Judge, Junior Division, Nashik in Regular Civil Suit No. 284 of 2000 whereby the petitioner has been directed to put the respondent in possession of the suit premises.3. The facts in brief relevant for the decision of this case are that the respondent herein, claiming to have been put in possession of the suit premises pursuant to lease granted in respect thereof by the petitioner for a period of 18 months commencing from 29.10.1999 on monthly rent of Rs.500/-, complaining of dispossession therefrom otherwise than in due process of law therefrom by the petitioner on 2.5.2000 filed the suit for restoration of possession under section 6 of the Specificic Relief Act. It was the case of the respondent that though premises were let out for residential purposes as they were not fit to be used ...

The Municipal Corporation of Greater Bombay Vs. Shri Babu Bharose Dhob ...

Court: Mumbai

Reported in: 2005(3)BomCR242

Nishita Mhatre, J.1. This First Appeal arises from the judgment and order of the Motor Accidents Claims Tribunal, in M.A.C.T. Application No. 1968 of 1985. The Tribunal has awarded compensation of Rs.60,000/- to the Respondents herein together with interest at the rate of 12% per annum from the date of the application i.e. 8th October 1985 till realisation. 2. The Claimants i.e. Respondent Nos. 1 and 2 are the parents of the deceased. Respondent No. 3, who is the widow of the deceased, was arrayed as a Respondent to the application since she was not available when the application was filed. The Respondents have claimed that on 9th April 1985 the deceased one Shivpalak Babu Dhobi was proceeding on a bicycle around 9.00 a.m. near Mahim bridge restaurant at Mahim Causeway. A BEST bus bearing route No. 81 fatally knocked him down on that day. On 8th October 1985, the claim application was filed claiming Rupees One lakh as compensation together with interest thereon. The Respondents claimed...

Allahabad Bank Employees Union Vs. Allahabad Bank and ors.

Court: Mumbai

Reported in: 2005(4)BomCR416; (2005)IILLJ950Bom

Rebello F.I., J.1. The petitioners is trade union registered under the provisions of the Trade Unions Act, 1926. It is their contention that they represent almost all the employees employed with the respondent No. 1 bank within the area of their functioning. The respondent No. 1 bank has for the purpose of administrative convenience formed various regions and zones. For each such Region, a union of employees is registered. The petitioner is registered for Maharashtra (except Vidarbha and Marathwada) and Goa Region. All such unions including the petitioners have formed committee known as All India Allahabad Bank Employees Co-Ordination Committee for facilitating collective bargaining at an all India level. Each Unit/Union in every Region sends one representative to the Co-Ordination Committee. The office bearers of the Co-Ordination Committee are elected by the delegates of each Regional Union. The Co-Ordination Committee is formed by all the Regional Unions functioning in the responden...

Shri Rajkumar Agrawal, Proprietor of Agrawal's Carriers Corporation of ...

Court: Mumbai

Reported in: (2005)107BOMLR243

D.G. Karnik, J.1. Heard learned Counsel for the revision applicant.2. This revision application is directed against the order dated 7th September, 2004 passed by the learned IInd Ad hoc Additional District Judge, Jalgaon below Exhibit-1 in Special Civil Suit No. 373 of 1997.3. The necessary facts are stated below :The revision applicant is a common carrier. The respondent entrusted a consignment to the revision applicant for transportation from Burhanpur to Bhusawal. During the course of transportation from Burhanpur to Bhusawal, the goods were damaged. The respondent, therefore, filed a suit bearing Special Civil Suit No. 373 of 1997 against the revision applicant for damages in the Court of Civil Judge, Senior Division at Jalgaon within whose jurisdiction Bhusawal situate. The said suit was assigned to the learned IInd Ad hoc Additional District Judge, Jalgaon by the learned District Judge, for trial. The revision applicant filed the written statement and disputed its liability. The ...