Mumbai Court March 2004 Judgments

Diamond Cables Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(180)ELT444Tri(Mum.)bai

1. The above appeal out of the order of the Commissioner of Central Excise, Vadodara, directing payment of service tax on the gross amount of transport charges paid by the appellants to goods transport operators, including insurance charges for transport of goods during the period 16.11.1997 to 1.6.1998, directing payment of interest for delayed payment of the service tax and directing filing of tax returns for the quarters ending December 1997, March 1998 and June 1998.2. The appellants have asked for a decision on merits, stating that the matter may be decided in the light of the Tribunal's order No. C-I/4412 to 4507/WZB/2002 dated 23.12.2002 reported in 2003 (53) RLT 676. We therefore heard the learned SDR and perused the records.3. In the order cited supra, the Commissioner's order for payment of service tax with interest was set aside on the ground that show cause notice was not issued under Section 73 of the Finance Act, 1994 which provides for issue of notice if the value of ta...

Overseas Engineers, Topland Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The above appeals along with the stay petition arose out of a common order of the Commissioner (A). The Commissioner (A) disposed of these appeals in the impugned order confirmed the demands under Rule 57CC of the erstwhile Central Excise Rules 1944 read with Rule 571 and the penalties imposed under Rule 13 of the CENVAT Rules 1002 read with Section 38A of the Central Excise Act, 1944.2. After hearing the stay applications for some time it is found possible to dispose off the appeals themselves with the consent of both the parties. Predeposit of duties and penalties wherever confirmed and imposed are waived and appeals are taken up for disposal.The issue involved is the application of provisions of Rule 57CC/57AD of erstwhile Central Excise Rules. The appellants manufacture Diesel Engines and Centrifugal Pump Sets falling under Chapter 84 of CETA.They procured duty paid Diesel Engines and used them in the manufacture of Centrifugal Pump Sets which were exported. It is the contentio...

Shree Warana Sahakari Dudh Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(76)ECC494

1. The Revenue seeks verification of error apparent on record in the Tribunal's order No. C-II/1531/WZB/2003 dated 20.6.2003 in E/ROM-33/02 in appeals E/2110/94-A & E/496/95-A.2. The brief facts leading up to the filing of the present application are that the assessees herein, who are engaged in the manufacture of malted foods (Bournvita and Cocoa products) on job work basis For M/s.Cadbury India Ltd., were undertaking manufacture on behalf of M/s.Cadbury India Ltd. as per the terms and conditions agreed upon by way of a contract. The assessable value claimed by them was arrived at on the basis of cost of raw material + packing material + conversion charges including manufacturing profit. It was alleged that the value on which duty was being paid was not the normal price as per Section 4 of the Central Excise Act, 1944 and that the wholesale price charged by M/s. Cadbury India Ltd. was the assessable value on which duty was required to be paid. Differential duty of Rs. 101.20 lakh...

ispat Industries Ltd. Vs. Commissioner of Customs, Airport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appeal arose out of the order of the Commissioner (A). In the impugned order the Commissioner confirmed the lower authority's order determining the value of the imported machine at D.M. 4,00,000/- f.o.b.Hence the appeal.2. Briefly the facts are that the Appellants imported one second hand unused floor type horizontal boring machines with accessories and declares the value of Rs. 43,48,329/- C.I.F.(DM 18000 FOB) and filed bill of entry for its clearance. The correspondence between the indenting agent in India and the Appellants revealed that the machines in question is in brand new condition and is being offered for sale to the Appellants as second hand machine. The price of the machine in 1993 was DM 300000/- in 1993. However, it is seen from inter office memo dt.28-11-1997 from one Shri. R. Shankar, Vashi office of the importer to Mr. S.K. Dubhe, purchase department, C.B.D., Belapur that the original price of the machine was infact D.M. 4,00,000/- f.o.b.3. Taking into consider...

Shri Mahila Griha Udyog Lijjat Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(95)ECC271

1. When the stay petitions came for hearing, we took the view that the appeals themselves can be disposed off since the issue raised herein is already covered by the decisions of this Tribunal.2. We, therefore, exempt the condition for pre-deposit and proceed to dispose of the appeals.3. The appellant-assessee is Cooperative Society of Women also registered under the Khadi Village Industries Act, 1956. They are engaged in the manufacture of Laundry Soaps and other products under the brand name 'SASA'. The above soap technically known as Synthetic Detergents falls under sub heading 3401.13 under the First Schedule to Central Excise Tariff Act. The dispute relates to the question whether Synthetic Detergent thus manufactured by the appellants is entitled to exemption from excise duty. Notification No 19/84-CE dated 1.3.84 granted exemption to Laundry Soap falling under sub item 1 of Item No.15 of the First Schedule to the Central Excises and Salt Act, 1944 from the whole of the duty of ...

Essar Steel Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the manufacture of Hot Rolled Coil and Hot Briqqetted Iron falling under Chapter 72 of CETA, 1985. From time to time appellants have been filing declarations under Rule 57T of the Central Excise Rules 1944, for the purpose of availing modvat credit on capital goods under Rule 57Q, During the period 27.10.94 to 3.5.95 the appellants filed 38 declarations under Rule 57T. The original authority disallowed modvat credit to the extent of Rs. 99,05,118/- and imposed a penalty of Rs. 1,59,90,912/- on the ground that modvat credit claimed on inputs cannot be considered as capital goods, documents on which credit claimed are not duty paying documents and some of the declarations were filed beyond stipulated period. Aggrieved by this order the appellants filed an appeal to the Commissioner (Appeals), the Commissioner partly allowed the appeal. The appellant is aggrieved by this order of the Commissioner and hence these appeals.2. The Commissioner categorised the...

Veenutex Dyeing and Printing Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. When these applications for exemption from pre-deposit and stay of recovery were taken up for hearing we find a letter addressed by the party dated 17.3.2004 requesting for adjournment. In this letter the reasons given for adjournment are that the Company has been closed down for the last more than one year, all the staff members have left the job and they need to trace out the relevant papers and other details to submit to their advocate for preparation of case and therefore they need some more time.2. We find no merit in the application for adjournment. It is noted that the appeal was filed through counsel on 13.1.2004. Paper book is prepared by the counsel appearing on behalf of the appellant. Under these circumstances the appellant cannot be heard to contend that its company had been closed down for more than one year and the staff members have left the job. There is no point in saying that they require more time to prepare paper book and submit the same before the advocate for...

Haver Standard India Pvt. Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing both sides on the application for waiver of pre-deposit of duty of Rs. 3,56,176.27 and penalty of Rs. 50,000/-, we found that it was possible to decide the appeal itself at this stage.Hence, after waiving pre-deposit we proceed to decide the appeal with consent of both sides.2. The basic issue in dispute is classification of wire mesh made of PTFE and ETFE whether under chapter heading 59.11 as claimed by the appellants or 39.26 as held by the Revenue.3. We find that the matter had come up before the Tribunal earlier which, by its order dated 10.1.2001 after holding that the contested goods are not products of primary plastic but are woven out of filaments of PPE and ETFE, remanded the case for fresh decision on the classification of the products after getting the products chemically tested. The report of the chemical examiner shows that the goods are "knitted fabric made of plastic monofilament yarn." The adjudicating authority, i.e. the Deputy Commissioner, after ex...

S. Balakrishnan Vs. State of Maharashtra

Court: Mumbai

Reported in: 2004CriLJ3387; 2004(2)MhLj1063

S. Radhakrishnan, J.1. In both the petitions, the facts involved are common and issues are also common though the petitioners are different. Hence, both the petitions were heard together and being disposed of by this common Judgment.2. It appears that 'Times of India' an English Newspaper had carried a news item on 12.11.2003 whereby the petitioner in Criminal Writ Petition No. 1776 of 2003 had reported a news item which was published in the said Newspaper wherein it was mentioned that the multi-core stamp scam had acquired a new dimension with the police alleging that the prime accused Abdul Karim Telgi had links with Dawood Ibrahim, the Pakistan based don. The said report indicated that the police were aware that Dawood Ibrahim was also involved in Telgi racket.3. The learned Special Judge of the Maharashtra Control of Organised Crime Act 1999, (hereinafter referred to as MCOCA) in City Civil and Sessions Court, after perusal of the aforesaid news report, suo moto directed the notice...

Sou. Indumati Laxman Bhakare Vs. the State of Maharashtra, Through the ...

Court: Mumbai

Reported in: 2004(4)ALLMR89; 2004(3)MhLj6; 2004(Supp.)2BomCR962

D.Y. Chandrachud, J.1. Rule, returnable forthwith. Learned Counsel appearing on behalf of the Respondents waive service. By consent taken up for hearing and final disposal.2. On 14th January 2003, the Additional District Judge, Pandharpur, dismissed two election petitions challenging the election of Chhaya Arun Patil, as President of the Municipal Council of Sangola on a seat reserved for women. One of the two election petitions was filed by a defeated candidate, while the other was by a voter of the Constituency. Aggrieved by the rejection of the election petitions these two election Petitioners have moved this Court in proceedings under Article 227 of the Constitution. The third writ petition has been filed by the elected candidate in order to challenge the decision of the Additional District Judge in so far as he held that she had incurred a disqualification under Section 16(1)(i) of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 ('the Act')....