Mumbai Court February 2004 Judgments

Rajwani Synthetics P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(176)ELT240Tri(Mum.)bai

1. The appeals from the appellants relate to imposition of penalty on account of their failure to file the form RT-13 returns, for the months of January 2001 to March 2001. The appellants are working under the 100% EOU Scheme. The penatly has been imposed under Rule 173Q (1) read with rule 210 of the Central Excise Rules, 1944. The appellants claimed that the unit was having nil production at relevant time and there were not clearances. Hence the returns would be 'nil' for the relevant period. The appellant has filed 'nil' RT-12 returns subsequently. Not withstanding the above submissions adjudicating authority imposed penalty of Rs. 5,000/- and the Commissioner (Appeals) confirmed the said order. Hence the instant appeals to the Tribunal.3. The appellant's first challenges is that, the rule 173Q is not applicable to them as held by the Tribunal in the case of Deccan Vranites Vs. Commissioner of Central Excise, Hydrabad reported in 2003 (151) ELT 582 (Tri-Bang).4. Following the ratio ...

Alpha Foam Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Briefly stated, issue involved in this case is that, the premises of M/s. Alpha Foam at Gat No. 299, Nanekarwadi, Chakan, were visited on 29.9.99 by Divisional Preventive Party. During visit it was revealed that, stock of finished goods lying in the assessee's 'bonded store room' was shown 'nil' in the relevant columns of RG 1 register though certain quantity of finished goods was lying in the factory. The reason given for not accounting was that, there was practice of accounting goods, only at the time of its clearance. The officers seized the stock of finished goods totally valued at Rs. 15,34,156/- lying in the appellants said premises but not accounted for in RG-1 register.Further, when panchanama proceedings were in progress, one vehicle bearing registration No. MH 14F 1853 was seen entering appellant's said premises. On being asked, the driver of the vehicle could not produce any duty paying documents in respect of goods in the vehicle. It was observed that, the vehicle was l...

Basavraj Gavasidappa Kalburgi Vs. State of Maharashtra

Court: Mumbai

Reported in: 2004CriLJ4089

P.B. Gaikwad, J.1. Original accused Basavraj Kalburgi filed present appeal challenging the order passed by Second Additional Sessions Judge, Kolhapur dated 5th March, 1993 in Special Case No. 3 of 1982.2. Facts in nutshell leading to the present appeal are that Executive Engineer, PWD Department, Ratnagiri had placed an order for purchasing cement with Bagalkot Cement Factory. The order was for 200 tonnes out of which 150 tonnes is to be supplied at the Office of B&C; Department at Ratnagiri while 50 tonnes is to be transported within the same District at Laanja. It is further alleged that on 6th June, 1991 Truck Registration No. MTL-711 was seized by police, Police Station Ichalkarani along with cement load containing near about 240 bags of cement. Driver, Cleaner and the present appellant were in the said truck at the relevant time. Initially a Police Constable attached to traffic has submitted a report to Police Authorities, Ichalkarani Police Station and the P.I. attached to police...

Maharashtra State Farming Corpn. Ltd. Vs. Belapur Sugar and Allied Ind ...

Court: Mumbai

Reported in: IV(2005)BC545; 2004(3)BomCR480; [2005]124CompCas382(Bom); (2004)2CompLJ339(Bom); 2004(3)MhLj414; [2004]52SCL389(Bom)

R.M. Lodha, J.1. This group of four appeals is directed against the order dated 28th June, 1995 passed by the learned Company Judge and accordingly, we heard all the four appeals together and dispose of them by this common judgment.2. The Maharashtra State Farming Corporation Ltd. (for short the Corporation) filed two company petitions being Company Petition No. 200 of 1988 and Company Petition No. 307 of 1988 for winding up of the Belapur Sugar & Allied Industries Ltd. (for short 'the company'). The winding up of the company was sought under Sections 433 and 434 of the Companies Act on the ground that the company had become financially and commercially insolvent as it was unable to discharge its debts.3. In the company petition No. 200 of 1988, the Corporation set up the plea that the company was indebted to it in the sum of Rs. 72,79,900.78 as on 13th March, 1987 alongwith the interest at the rate of 18% per annum. The Corporation averred in the said company petition that for the sug...

State of Maharashtra Vs. Madhu Bhisham Bhatia and ors.

Court: Mumbai

Reported in: I(2005)DMC156; 2004(3)MhLj303

P.B. Gaikwad, J. 1. State has filed appeal challenging the order passed by Metropolitan Magistrate 31st Court, Vikroli, Bombay dated 13th November, 1992 acquitting the accused for the offence punishable under Section 498-A of Indian Penal Code as the offence has been duly compounded. In the appeal I heard Shri D. P. Adsule, A.P.P. for State, Respondents though served remained absent. It is submitted by Shri Adsule, A.P.P. that the offence under Section 498-A is not compoundable, however, the Metropolitan Magistrate, 31st Court, Vikroli, Bombay allowed the parties to compound the matter and accordingly acquitted the accused relying on the issue laid down in 1992 Criminal Law Journal, page 2106.2. The facts in brief leading to the present appeal are that the marriage of complainant Bhavna took place with accused No. 1 in January, 1987. After her marriage she started residing with her husband along with her brother-in-law accused No. 2, mother-in-law accused No. 3 and father-in-law accuse...

State of Maharashtra Vs. Natwarlal Nanabhai Suratwala and ors.

Court: Mumbai

Reported in: 2004CriLJ2289

P.B. Gaikwad, J.1. State being dissatisfied with the order passed by the Chief Judicial Magistrate, Pune dated 8-10-1992 in Criminal Case No. 175 of 1989 acquitting the accused for the offences punishable under Section 7(1) read with Section 2(ia)(a) and 7(v) read with Rule 47(1) of the Prevention of Food Adulteration Rules and punishable under Sections 16 and 17 of the Prevention of Food Adulteration Act.2. The facts in nutshell are that the Food Inspector Shri P. B. Sobale, filed complaint before the Chief Judicial Magistrate against Accused Nos. 1 to 6 being vendor, supplier and manufacturer of adulterated article Hira Sugandhi Pan Masala as the said article does not conform with test as laid down in Prevention of Food Adulteration Act and Rules 1955. It is further clear from the complaint that Food Inspector Shri Sobale was appointed as Food Inspector and posted at Pune. He visited the shop of the firm known as M/s. Hiralal Nanabhai Suratwala. Accused No. 1 is the vendor and acting...

State of Maharashtra Vs. Anjanabai Wd/O Shankarrao Deshmukh and ors.

Court: Mumbai

Reported in: 2004(4)MhLj503

S.T. Kharche, J.1. Heard the learned counsel for the parties.2. This writ petition takes an exception to the common order dated 27-2-1989 passed by the Maharashtra Revenue Tribunal (MRT) in two appeals, i.e. ALC. A. 3 of 1989 and ALC A. 22 of 1989, whereby the order passed by the Surplus Land Determination Tribunal (SLDT) was modified in arriving at the conclusion as to what was the land declared to be surplus held by family unit of Shankarao Narayan Deshmukh.3. Relevant facts are as under :One Shankarao Narayan Deshmukh, the husband of Anjanabai, respondent No. 1, son-Prataprao, respondent No. 2 and daughter-Ratnabai, respondent No. 3 owned agricultural land. Shankarrao died during the pendency of the proceedings, and therefore, his legal heirs were brought on record. The suo motu proceedings were initiated by the SLDT in the year 1988. Deceased Shankarrao did not file return as is required under Section 12 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (for sho...

Joaquim Alemao and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(188)ELT231Tri(Mum.)bai

1. Costao Fernandes. a junior officer in Marmagoa Custom House gathered secret intelligence that a huge quantity of gold was going to be smuggled in to the country. The landing would take place near Fartade beach, one of those lonely beaches of Goa.2. He decided to form a one-man-army to fight the smugglers of Goa. If people think that one-man-armies are the figments of fevered imagination of Hollywood producers, they are very wrong. Costao is a real figure.3. Churchill Alemao started his life as tea boy and rose to become the Chief Minister of the state of Goa. Democracy at its very best. Ciabro Alemao, Joaquim Alemao, late Alvarnez Alemao, all brothers of Churchill had equally humble beginnings but rose to become the rich and famous of Goa. Capitalism and its virtues.4. Anthony Jon Rodrigues is an employee of late Alvarnez. He works as a tax collector. He did not rise to become anything. He was only 29 years old. Still young.5. Subhash Pandey, a non-descriptive person works for a co...

Rajendra Jagannath Parekh and Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(93)ECC597

1. These appeals arose out of the order of the Commissioner who confiscated the silver in question and imposed penalties under Section 111 (d) and 112 of the Customs Act respectively in the impugned order.2. The officers of DRI of Ahmedabad collected intelligence on 25.12.1990 that M/s. Kamal Refinery received 10 to 12 bars of silver of foreign origin weighing approximately 35 kgs each, for converting them into silver chorsas. They visited the refinery on the same day. The search of the premises resulted in the finding of 704 silver chorsas weighing 357.146 kgs valued at Rs. 22,84,734/-. On 534 such chorsas the marking "Electro refined silver - 999" was noticed.3. The search of the premises was conducted in the presence of three workers of the Refinery. Ajaybhai Shashikantbhai Parekh the nephew of the owner of the Refinery and the panch witnesses. The person in charge of the Refinery at the material time, Shri Ajay did not have any documents evidencing legal importation of the said si...

Asarwa Mills and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(94)ECC261

Manufacturers of Cotton yarn, Cellulosic spun yarn, Non-cellulosic spun yarn, Cotton fabrics Man-made fabrics They are mainly aggrieved by the demands of duty confirmed against them in the impugned orders passed by the Commissioner of Central Excise in adjudication of show-cause notices invoking the extended period of limitation under the proviso to Sub-section (1) of Section 11A of the Central Excise Act. The rest of the appellants in the appeals before us are functionaries of the above manufacturing units and are challenging the penalties imposed on them under Rule 209A of the erstwhile Central Excise Rules 1944 by the adjudicating authority. All the demands of duty raised on the main appellants are based on findings, against them, of undervalutation of goods and consequential short-payment of duty.The adjudicating authority has also rejected the assessees' plea of time-bar and has justified the invocation of extended period of limitation by holding that they had suppressed or misde...