Mumbai Court February 2004 Judgments

Shree Rani Sati Investment and Finance Ltd. and anr. Etc. Vs. Union of ...

Court: Mumbai

Reported in: AIR2004Bom424; 2004(4)BomCR81; 2005(2)CTLJ399(Bom)

V.C. Daga, J.1. The story of this litigation pending in this Court since 1989, partly legal and partly administrative hinges upon the question whether the petitioners have committed breach of contractual obligations or the respondents are responsible for the alleged breach thereof.FACTUAL BACKGROUND AND RIVAL PLEADINGS :2. Shorn of rhetoric and bereft of legal controversy, the factual background in all these petitions are substantially similar. Therefore, the facts set out in the case of M/s. Shri Rani Rati Investment and Finance Ltd. v. The Union of India (W.P. No. 2497 of 1989) are taken as illustrative for the purpose of our decision and the decision-in that case will apply to all other cases.3. The petitioners, M/s. Shri Rani Sati Investment and Finance Ltd. are carrying out business, inter alia, as traders. The respondent No. 1 is the Union of India. The respondent No. 2 is the Textile Commissioner performing duties under the Import and Export Control Act, 1947 ('Act' for short). ...

Satish Arjun Surve Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: [2004(102)FLR1062]; (2004)IIILLJ840Bom

S.C. Dharmadhikari, J.1. Rule, Returnable forthwith by consent. Service on respondent No. 7 dispensed with. Union of India served.2. Petitioners pray for direction to the State Government, Collector Mumbai as well as Registrar, Industrial Court to take appropriate steps to recover amounts under Recovery Certificates issued in their favour.3. The Recovery Certificates are issued under Section 33-C(l) of the Industrial Disputes Act, 1947 which reads as under:'33-C(l): Where any money is due to a workman from an employer under a settlement or an award or under the provisions of Chapter V-A or Chapter V-B, the workman himself or any other person; authorised by him in writing in this behalf, or, in the case of the death of the workman, his assignee or heirs may, without prejudice to any other mode of recovery, make an application to the appropriate Government; for the recovery of the money due to him and if the appropriate Government is satisfied that any money is so due, it shall issue cer...

Mr. R.B. Bahutule, Pharma Chem Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(166)ELT233Tri(Mum.)bai

1. In respect of Appeal No. ST/2/2003, penalty of Rs. 4,500/- has been imposed under Section 77 of the Finance Act, 1994 (F.A. 94) for late filing of the returns. The amounts have been determined as Rs. 2,000/- in the first case for delay of 153 days and Rs. 500/- in the 2^nd case for delay of 61 days and Rs. 2,000/- in the 3^ rd case for delay of 213 days. In addition, a penalty of Rs. 34,500/- has been imposed for late payment of the service tax under Section 76 of F.A. 94. The amount has been calculated apparently in an adhoc manner and not on the basis of the number of days of delay. Shri K.P. Chaudhary, learned Chartered Accountant appearing for the appellants challenges the penalty on the ground that no Show Cause Notice was issued under Section 76 of F.A. 94 and only a notice was issued mentioning Section 77 of F.A, 94. He also states that the impugned order in appeal has been passed ex-parte without granting an opportunity of hearing. He also states that penalty imposed under ...

Naxpar Laboratories Pvt. Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The Commissioner of Central Excise, Surat has confirmed the duty demand of Rs. 25208.41 and imposed penalty of Rs. 25,000/- on the appellants herein on the ground that they were not eligible for the benefit of concessional rate of duty in terms of notification No.175/86CE dt 1.3.86 as the assessees were not registered with the Directorate of Industries as a small scale industry during the period in dispute 1.4.1990 to 31.3.1991.2. The appellants filed written submissions, which we have carefully considered. We have heard the Ld. DR. We find that the permanent registration certificate was granted to the assesses on 17.12.1992 and prior to that they were holding permanent certificate valid upto 7.11.87 and had no certificate for the period 7.11.87 to 17.12.92. The contention of the appellants that the delay in issue of the permanent registration certificate cannot affect their eligibility to the benefit of SSI Notification is well founded, in the light of orders of the Tribunal in th...

Commissioner of C. Ex. Vs. Industrial Organic Corpn.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(167)ELT290Tri(Mum.)bai

1. Revenue is in appeal against the order of the CCE (Appeals) who has classified Calcium propionate and Sodium propionate as fungicides under Heading 3808.10 on the grounds that the heading has undergone a change on 1-3-1997 and products put up in forms or packing for retail sale or as preparations would be only falling under that heading and classification after 1-3-1997 under that heading are not called and CCE (Appeals) has not considered this amendment.2. After hearing both sides and on finding that the 'nature of packing' i.e. bulk or retail is not on record and that ld. Advocate for the Respondents points out that Board vide Circular No. 727/43/2003, dated 29-7-2003 has stipulated that Technical Grade in Bulk would be classified under Heading 38.08, thus appeals does not survive on both Retail and Bulk packs would remain classified under 3808.10 as far as fungicides are concerned. The utilities being fungicides is not questioned. There is no merit in the appeal Board orders bei...

Commissioner of Customs and Vs. Venus Taxtile Engineers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The respondents herein are manufacturers of textile machines and parts thereof falling under Chapter Heading 84 of the Schedule to the Central Excise Tariff Act, 1985 and are availing modvat facility under Rule 57A of the Central Excise Rules, 1944. They started availing modvat facility from 9.3.93 and took modvat credit for their inputs namely Electric Motor received vide GP1 No. 20 dt. 9.3.93 and also availed modvat credit of Rs. 3,135/- vide RG 23 Part-II & III of the same date. As per Notification No. 175/86 dt. 1.3.86 where a manufacturer avail of the credit of the duty paid on inputs used in the manufacture of the specified goods cleared for home consumption under Rule 57A of the Central Excise Rules, he is required to pay duty from the date on which he opts for the modvat scheme. The Assistant Collector confirmed the demand of Rs. 17,016/-; the Commissioner (Appeals) dropped the proceedings holding that since the declarations was filed on 9.3.93 and the finished goods we...

Elecon Engineering Co. Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The authorities below have confirmed a duty demand of Rs. 27,62,586/- on machinery cleared by the applicants herein during the period form May 1999 to January 2000 on the ground that they were not eligible to the benefit of exemption in terms of Notification No.108/95 as amended by Notification No. 7/98, as the condition of the notification regarding production of certificate of Nodal Ministry that the goods are intended for use by the United Nations or International Organization or supplied to the projects financed by the United Nations or an International Organization was not fulfilled. Over and above duty demand, penalty of Rs. 8 lakhs has been imposed upon the applicants.2. We have heard both sides. The contention of the applicants is that insistence upon production of certificate from Nodal Ministry would lead to narrow interpretation of Notification which has been on held not to be permissible, by the Tribunal in the case of Bindawala Electrical Industries Ltd. v. Commissione...

Bharat R. Desai and anr. Vs. Naina Mohanlal Bhal

Court: Mumbai

Reported in: AIR2005Bom38; 2004(2)ALLMR291; 2004(2)BomCR695; 2004(2)MhLj901

D.Y. Chandrachud, J.1. This matter has been pending on Board for admission since March, 2003. Notice was issued on 16th April, 2003 and the proceedings in the suit before the Small Causes Court have been stayed. On 23rd July, 2003 notice was again issued for the specific purpose of informing the parties that the matter shall be heard and finally disposed of at the stage of admission. The matter has been adjourned on several occasions and was called out again yesterday. Counsel appearing on behalf of the Petitioners was heard. Counsel for the Respondent was absent and the matter was accordingly directed to be placed for judgment today. However, Counsel appearing on behalf of the Petitioners stated that he would personally inform the advocate for the Respondent so that if he desires to make any submissions before the dictation of the judgment commences this morning, he would be permitted to do so. Counsel for the Petitioners has stated before the Court that he has personally informed the...

Shri Neminath JaIn Bhramhacharya Ashram (JaIn Gurukul) and ors. Vs. Sh ...

Court: Mumbai

Reported in: 2004(2)ALLMR287; 2004(6)BomCR472; [2004(102)FLR306]; 2004(2)MhLj909

D.Y. Chandrachud, J.1. By an order dated 11th September, 2002 which is impugned in these proceedings, the School Tribunal has come to the conclusion that the resignation which was tendered by the First Respondent was not voluntary. There is consequently an order of reinstatement though without back wages.2. The First Respondent was in the service of the Petitioner since September, 1993. He was confirmed in service as a lecturer in Industrial Electronics on 16th December, 1995. The First Respondent had been deputed to pursue a vocational course which he was pursuing at Walchand College of Engineering at Sangli. From the evidence which was recorded before the Tribunal it emerges that on 19th June, 2001 during the term of the vocational course, the First Respondent was directed to attend the college. No reason was assigned as to why he was asked to visit the college. The First Respondent was then asked to leave. Again on 26th June, 2001 the First Respondent was directed to report to the c...

Swapnil Enterprises Vs. Chandrakala W/O Kashiram Kawale and ors.

Court: Mumbai

Reported in: 2005ACJ404; [2004(102)FLR603]; 2004(3)MhLj324

S.T. Kharche, J. 1. Rule, made returnable forthwith by consent of the parties. Heard the learned counsel for the parties.2. The respondent Nos. 1 to 4 are legal heirs of deceased Kashiram Kawale. He was employed by the petitioner as helper and he met with an accident and died on 23-9-1994, and therefore, the legal heirs instituted proceedings before the Commissioner claiming under the provisions of The Workmen's Compensation Act, 1923 (for short, the Act). The parties adduced the evidence and the Commissioner decided the W.C.A. No. 29/96 on 19-10-2001 and directed the petitioner-employer as well as Insurance Company to pay the amount of compensation Rs. 1,70,604/- jointly and severally to the applicants with further direction to the employer to pay interest @ 12% p.a. on the amount of compensation with effect from the date of accident till realisation and also to pay penalty to the extent of 15% of compensation amount. Being aggrieved by this order, the petitioner-employer had filed re...