Mumbai Court April 2004 Judgments

Commissioner of Central Excise Vs. Manikgarh Cement

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The revenue challenges the findings of the Commissioner of Central Excise in extending modvat credit on electrical equipment and appliances, and machinery and parts thereof which take part in carrying out various processes necessary for completion of manufacture of the respondents' final product, viz. cement and clinker.2. On hearing both sides, we note that electrical equipment and appliances have already been held to be eligible to be capital goods under Rule 57Q by virtue of the Tribunal's larger bench decision in Jawahar Mills Ltd. vs. CCE, Coimbatore 1999 (108) ELT 47 which has been upheld by the supreme Court in 2001 (132) ELT 13 (SC). We therefore uphold the Commissioner's order extending credit of Rs. 1,55,580/- availed on these goods.3. As far as machinery and parts thereof are concerned, we find that there is no dispute that they take part in carrying out various processes necessary for completing the manufacture of cement and clinker, as seen from the show cause notice i...

Kiran Industries and Shri Manoj Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Prayer in the Stay Petition is for dispensing with the condition of pre-deposit of duty of Rs. 1,99,031/- confirmed against the first appellant along with imposition of personal penalty of identical amount. In addition penalty of Rs. 50,000/- has been imposed on 2^nd appellant Shri. Manoj A.P. Gautam, who is Executive Director of the Company.2. After hearing Shri. Mayur Shroff, Ld. Advocate for the appellants and Shri. Arun Chopra, Ld. JDR for the Revenue, I find that the said duty has been confirmed on the alleged findings of clandestine removal of the final product. The said findings are based upon the recovery of 20 delivery challans from the appellant's premises during the course of visit of the preventive checks on 6.1.99. The allegations are, however, corroborated by the statement of the Excise Clerk as well as the Executive Director who had admitted having cleared the goods without payment of the duty.3. The above findings have been challenged on the ground that apart from t...

Gokak-vadodara Spinning Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT99Tri(Mum.)bai

1. Heard both sides at length represented by Shri J.C. Patel, learned Advocate for the appellants and Shri M.K. Gupta, learned Jt.C.D.R. for the Revenue. The period involved in the dispute is from August, 1992 to January 1997. The appellants produced single cotton yarn, part of which was captively consumed for further production of cabled, doubled and multi-folded yarn which was cleared on payment of appropriate duty. No duty was paid on the single yarn. The waste of cotton yarn generated while converting single yarn into cabled/doubled/multi-folded yarn was chargeable to nil rate of duty during the disputed period. The issue raised in these appeals is whether duty is payable by the appellants on the quantity of single cotton yarn represented in the waste during conversion.2. We find that there are several decisions of the Tribunal on the issue. In the case of Bhilwara Spinners Ltd. v. Collector of C.E.Jaipur - 1999 (105) E.L.T. 136 (Tribunal), it was decided that having charged the d...

Commissioner Of Customs Vs. B. Arunkumar'S International

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(177)ELT152Tri(Mum.)bai

1. This is a case of missing diamonds. The Revenue is aggrieved by the order of the Commissioner of Customs, Mumbai.2. The respondents imported a consignment of rough diamond, filed a bill of entry for its clearance. Rough diamonds are exempt from payment of duty under notification 36/96-Cus. The goods were in the negative list of imports of 1992-97 policy. The importer had a valid licence to import the goods though.3. The declared weight of the diamonds is 5344.50 carats. On examination, the officers found only 2786.18 cts. The parcel was in tact, there was no sign of tampering, the size of the parcel itself was such that 5344.50 cts. could not have been packed in it - mysterious.Some surveyors were pressed into service. These sleuths found the shortage to be slightly less than what the Customs found it to be. The surveyors after carefully examining the attendant circumstances concluded that it was either a case of wrong declaration of weight or error in packing. Left it wide open th...

Dev Ashish Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. As per facts on records, Addl. Commissioner, Central Excise, Mumbai passed an Order-in-Original dated 08.11.2000 confirming demand of duty of approximately Rs. 15 lakhs against the appellant as also imposing penalty of an identical amount upon them. In the said order, Addl.Commissioner also ordered the appellant to pay interest on the confirmed demand in terms of Section 11AB of the Central Excise, Act, 1944. According to the appellant, they accepted the said order of the Addl. Commissioner and paid the duty amount along with the interest of Rs. 10,62,682/- which was calculated by the department. However, subsequently they realized the above calculation was for the entire period whereas the interest was required to be calculated only for the period effective from 28.9.1996. Accordingly, they filed refund claim of Rs. 5,51,380/- with the Revenue. The said refund claim was adjudicated by the Original adjudicating authority who rejected the same on the ground that Section 11AB was app...

Rajesh Cookers P. Ltd. and Shri Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Both the appeals are being disposed off by a common order in as much as they arise out of the same impugned orders.2. As per facts on record, during the course of transit cheques conducted by the preventive officers a tempo loaded with pressure cookers was intersected. The same was found to be loaded with 110 numbers of various sizes of pressure cookers bearing the brand name of M/s. Rajesh Pressure Cooker Ltd. However, 69 numbers of Rajesh Brand Pressure Cooker of various sizes were covered by the invoices of M/s.Himmatmal Jasraj. Driver of the truck disclosed that the goods were loaded from the premises M/s. Rajesh Pressure Cookers. As a follow up action, officers visited the factory and on Inquires made, the said assessee could not produce duty paying documents for 69 pieces of pressure cookers. On physical stock taking it was also seen that there was shortage of 73 pieces of different sizes of pressure cookers and excess stock of 84 numbers of finished pressure cookers of diffe...

Shankarao Rangnath Ghodake Deceased by Heirs Chandrakant Shankarrao Gh ...

Court: Mumbai

Reported in: 2004(3)MhLj224

F.I. Rebello, J.1. Petition along with the Civil Applications have been disposed of by this common order. The petitioner herein since deceased and now represented by L.R.s was the original Defendant.2. The respondent herein had filed a suit against the petitioner herein for his eviction on the ground that the petitioner was in default of arrears of rent for more than six months and further that he requires the premises for his bona fide personal occupation and that greater hardship would be occasioned to him than to the tenant petitioner. The trial Court framed issues for determination. Insofar as bona fide personal requirement is concerned, though the issue wrongly shows as answered in the affirmative, a perusal of Paragraph 10, shows that while answering issue No. 2 the learned trial Court came to the conclusion that the original plaintiff had failed to make out case of personal bona fide requirement. However, insofar as ground of arrears of rent for more than six months answered the...

Shankarrao Rangnath Ghodake (Deceased by Heirs Chandrakant Shankarrao ...

Court: Mumbai

Reported in: 2004(3)BomCR695

ORDERF.I. Rebello, J.1. Petition along with the Civil Applications have been disposed of by this common order. The Petitioner herein since deceased and now represented by L.R.s was the original Defendant.2. The Respondent herein had filed a suit against the Petitioner herein for his eviction the ground that the petitioner was in default of arrears of rent for more than six months and further that he requires the premises for his bona fide personal occupation and that greater hardship would be occasioned to him than to the tenant petitioner. The trial court framed issues for determination. In so far as bona fide personal requirement is concerned, though the issue wrongly shows as answered in the affirmative, a perusal of Paragraph 10, shows that while answering issue No. 2 the learned trial court came to the conclusion that the original Plaintiff had failed to make out case of personal bona fide requirement. However, in so far as ground of arrears of rent for more than six months answer...

Wilson Fernandes Vs. NitIn Pandurang Chodankar and anr.

Court: Mumbai

Reported in: III(2004)BC278

P.V. Hardas, J.1. The appellant/original complainant, being aggrieved by the judgment passed by the IIIrd Assistant Sessions Judge, South Goa, Margao, dated 5th May, 2003, in Criminal Appeal No. 29 of 2002, allowing the appeal and acquitting the respondent / accused, for an offence punishable under Section 138 of the Negotiable Instruments Act, has filed the present Appeal.2. The facts, in brief, as are necessary for the decision of this Appeal, are set out hereunder:The appellant/complainant filed Criminal Case No. 535/N/99/F in the Court of the Judicial Magistrate, First Class, Margao, against the respondent/accused alleging therein that the accused on 4th August, 1997 had obtained an amount of Rs. 5,56,000/- from the complainant with a promise to sell a flat of 100 square metres in the building known as 'Niad' at Rawalfond, Navelim, Salcete Goa. The complainant had averred that the accused had promised to deliver possession of the flat within 6 months from the date of receipt of the...

theatre Employees' Union Vs. Deepak Talkies

Court: Mumbai

Reported in: [2004(102)FLR728]; 2004(4)MhLj98

S.U. Kamdar, J.1. In both the present writ petitions the employer as well as the employee are challenging the impugned order passed by the Industrial Court on 16-3-2001 on a complaint filed by the employee under the provisions of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter referred to as 'the MRTU and PULP Act, 1971').2. For the purposes of the present petitions, the employer being the petitioner in Writ Petition No. 339 of 2002 and Respondent No. 1 in Writ Petition No. 2623 of 2001 is hereinafter referred to as the petitioner-employer and the Respondent No. 1 i.e. Theatre Employees' Union in Writ Petition No. 339 of 2002 and the Petitioner in Writ Petition No. 2623 of 2001 is hereinafter referred to as the respondent-union.3. The facts of the present case briefly enumerated are as under :--The respondent-union are the employees union in the theatres which are run and situated at Bombay. The Petitioner is the owner of one...