Mumbai Court December 2004 Judgments

Arun Sadashiv Kamble Vs. the State of Maharashtra

Court: Mumbai

Reported in: I(2006)DMC217

V.M. Kanade, J.1. The appellant was convicted by the Sessions Court u/s.498 of the IPC and he was sentenced to undergo RI for three years with fine of Rs.2,000/- and in default of fine to undergo RI for a period of 15 months. He was also convicted for offence punishable u/s.306 of the IPC and sentenced to undergo RI for three years with fine of Rs.2,000/- and in default to suffer RI for 15 months. Similarly, he was convicted u/s.323 and sentenced to undergo RI for six months with fine of Rs.500/- in default to suffer RI for 20 days and lastly he was convicted u/s.504 of the IPC and sentenced to undergo RI for six months with fine of Rs.500/- and in default to suffer RI for 20 days. The sentence was to run concurrently. The appellant has already undergone the said sentence and he was released after having completed his sentence on 18th June 2004. A letter to that effect is written by the Superintendent, Thane Central Jail to the Asstt. Govt. Pleader, High Court, Bom bay. The said letter...

Dimondstar Exports Ltd. and ors. Vs. Director General of Income Tax an ...

Court: Mumbai

Reported in: (2005)194CTR(Bom)132; [2005]278ITR36(Bom)

A.P. Shah, J. 1. The 1st petitioner is a company incorporated under the Companies Act and is engaged in the business of manufacture, purchase and sale of gold, diamonds, ornaments 'and jewellery and 2nd and 3rd petitioners are respectively director and sales manager of the 1st petitioner. The petitioners have approached this Court for quashing the warrant of authorisation issued under Section 132 of the IT Act and follow up action including search and seizure of gold, diamonds, ornaments and jewellery and consequent notices issued under Section 158BC of the IT Act.2. According to the petitioners the 1st petitioner with a view to explore local and foreign markets, regularly participates in various jewellery exhibitions held in India and abroad. One such jewellery exhibition called 'Swarna Sambandh' was organised by M/s Sercon India (P) Ltd., New Delhi, to be held at Taj Hotel, Lucknow, for three days from 13th Jan., 2001 to 15th Jan., 2001, for which the 1st petitioner sent its three em...

Maharashtra General Kamgar Union Vs. Haldyn Glass Works

Court: Mumbai

Reported in: (2005)IILLJ513Bom

F.I. Rebello, J.1. Rule. By consent heard forthwith.2. Petitioner is a registered trade union and represents the workmen employed in the undertaking of the respondent. It is the case of the petitioners that the workmen employed with respondent No. 1 in view of the fact that General Employees Union of which they were members did not make efforts to improve the wages and other conditions of service of the workmen, ultimately in or about 1983 decided to leave the said General Employees Union and joined the petitioner union for more effective representation before the management of the Respondent. It is the case of the Petitioner union that this was not liked by the Management who sponsored the Bhartiya Kamgar Sena and on account of that based on alleged ex-parte enquiries dismissed a large number of workmen. It is not necessary to dwell at length on that aspect. Suffice it to say that the respondent management came to dismiss 96 workmen. The appropriate Government referred the action of t...

imperial Trading Llc, Impex Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(181)ELT29Tri(Mum.)bai

2. Martinho Paul Ferrao is a deputy manager (legal & secretarial) in the Great Eastern Shipping Company in Mumbai. He has been issues with a card bearing staff code No. 573 by the general manager of the said company which he invariably used for accessing his office and exiting therefrom. Tej Ram, senior intelligence officer, DR1, before whom Ferrao gave these and host of other details in his statement Under Section 108 of the Customs Act, knows how swiping of ID cards is relevant to the investigation he was conducting. One may ask him.Ferrao and his wife used to visit Akil A. Rassai, a friend whom Ferrao knows for ten long years. During one such visit, Akil shared a secret that import and export business is very lucrative. Particularly yam business is. Indeed! On the advice of Akil, Mrs. Ferrao started a proprietorship firm in the name and style of Impex Enterprises. The firm then imported two consignments of viscose rayon, filament yarn, filed two bills of entry, got them assesse...

Commissioner of Central Excise Vs. J.K. Gori and Associates

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT502Tri(Mum.)bai

1. Shri U. H. Jadhav, Id. JDR appeared on behalf of the Revenue. None for the appellant.2. The only issue involved in the present case is charging of interest for late payment of Service Tax. It is seen that the Hon'ble High Court of Gujarat on a petition filed by the appellant has passed Order on the impugned application clarifying as under :- "Having heard the learned Counsel for the parties, we are of the opinion that since by way of interim relief granted on 11-3-1999 and 12-5-1999, this court had restrained the respondent from giving effect to the impugned provisions for levy of service tax. but had not imposed any condition regarding payment of interest and since we found the request made on behalf of the petitioners for some to pay up service tax as reasonable, we intended that the members, of the petitioner association may not be made to suffer any adverse consequence on account of delay in payment of service tax if the payment was made within two months i.e. 28-2-2001. As per...

Shri Shahu Chhatrapati Mills Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the manufacture of cotton yarn and cotton fabrics, grey and processed. Prior to 01/07/2001, the appellant was paying duty on cotton yarn at the time of clearance of the cotton fabrics. Interest @ 1.5% of the duty on yarn has also been paid in addition. The above practice was being followed in terms of provisions of Rule 49A. However, with effect from 01/07/2001, the Central Excise Rules 2001 came into effect and there was no rule corresponding to erstwhile Rule 49A. The appellants wrote a letter dated 30/08/2001 to their jurisdictional Superintendent of Central Excise seeking his guidance on payment of duty on the yarn and also informing him that pending clarification by the department, they would continue to follow the old practice of paying duty on yarn (along with interest) at the time of clearance of the fabrics from their factory. As they did not receive any reply to the above communication they continued to pay duty in terms of Rule 49A.2. Subseq...

imp Power Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1.1 Appellant are engaged in the manufacture and export of inter-alia, Electrical Transformers. During the year 1994-95 pursuant to export orders received they obtained various Value Bond Import Licences, imported the goods and effected Exports.1.2 For the manufacture of the goods exported the main puts were of Copper Wires Bars, & Transformer Oil were imported the other inputs were procured locally. On local procured goods, Modvat Credit was not availed while on duty free imported material it could not be availed, since no Credit duty was paid. On certain minor inputs no mentioned in the list of goods permitted to the imported on the licences, which they procured locally, they availed Modvat Credit amounting to Rs. 6,21,036.00.1.3 On learning that this credit of Rs. 6,21,036.00 availed was not permissible, they voluntarily Reversed the credit much before the circular permitting such reversal vide No. 285/1/97 dt. 10.1.97. The reversal was effected on 17.1.95 & 30.1.95. Intere...

Vasundhra Containers and Pipes Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(183)ELT88Tri(Mum.)bai

1. The appellant had been denied MODVAT credit amounting to Rs. 90,900/- on the invoice, which had two serial numbers. Show Cause Notice dated 1.8.96 was issued on the similar allegation. The Additional Commissioner, Central Excise & Customs, Aurangabad, has confirmed the demand of Rs. 90,900/- under Rule 57I of the Central Excise Rules and also imposed penalty of Rs. 10,000/- on the assessee under Rule 173Q of the Central Excise Rules, which is also confirmed by the Commissioner (Appeals), Central Excise & Customs, Pune, and the appeal of the assessee has been rejected. Hence this appeal.2. Now the point for determination is that whether the appellant is entitled to claim MODVAT credit of Rs. 90,900/- relating to the period 1995. The Contention of the appellant is that the printed serial number on the invoice is relevant for the excise purpose and the other invoice number was generated by their computer for the purpose of their internal accounting. Both the authorities did no...

Dadar Avanti Co-operative Housing Society Ltd. Vs. State of Maharashtr ...

Court: Mumbai

Reported in: 2005(2)BomCR604

F.I. Rebello, J.1. By the present petition the petitioner society seeks to impugn the order dated 30th March, 1998 and 19th March, 2002 passed by the Respondent Nos. 4 and 2 respectively being Exhibit 'F' and 'H' to the petition.2. A few facts may be set out. Respondent Nos. 5 and 6 had filed Appeals before the Deputy Registrar, Co-operative Societies, under Section 22(2) of the Maharashtra Co-operative Societies Act, 1960. It was the case of the said respondents that they had applied for membership of the society. The Respondents were informed by the petitioners by letter dated 16th November, 1988 and 20th November, 1988 that their application for membership is under consideration and legal opinion was sought for by the society. A request was also made to forward the original agreements. it was the case of the respondents that the petitioners did not communicate their acceptance within the stipulated period of three months from the date of receipt of the application and consequently t...

Dhananjay Manohar Sapkal Vs. State of Maharashtra and anr.

Court: Mumbai

Reported in: 2005(2)MhLj384

K.J. Rohee, J.1. Heard.2. Rule. Rule returnable forthwith. Heard finally at this stage with the consent of the parties.3. By this petition, the petitioner seeks to quash and set aside the externment order passed by respondent No. 2 the Sub-Divisional Magistrate, Bhandara on 10-8-2004 directing the petitioner to keep outside the limits of Bhandara district for one year from the date of Order.4. The learned Additional Public Prosecutor raised an objection to the very tenability of the petition on the ground that the petition cannot be entertained because an appeal is provided Under Section 60 of the Bombay Police Act against the Order passed Under Section 56 and the petitioner has not availed of the said alternate remedy.5. It is true that the petitioner has not challenged the impugned Order passed by Sub-Divisional Magistrate, Bhandara, by preferring an appeal before the State Government or the competent authority. However, the petitioner has alleged that his fundamental right of freedo...