Mumbai Court June 2004 Judgments

Suresh Murlidhar Bhagat Vs. State of Maharashtra

Court: Mumbai

Reported in: I(2005)DMC777; 2004(4)MhLj366

P.S. Brahme, J.1. Heard Mr. P. B. Patil, learned counsel for the appellant and Mr. Lanjewar, learned A.P.P. for the respondent-State.This is an appeal preferred by one Suresh Murlidhar Bhagat - appellant herein who came to be convicted and sentenced for offence under Section 306 and 498-A of Indian Penal Code to suffer R. I. For 6 years and to pay fine of Rs. 1,000/-, in default to undergo further R. I. for four months and for R.I. one year and to pay fine of Rs. 500/-, in default to undergo further R. I. for 2 months, respectively, by the learned Sessions Judge, Buldana in Session Trial No. 5 of 2002.2. The victim Satyabhamabai was married to appellant-Suresh almost 12 years prior to 7-11-2001, the date on which she was found dead; her dead body was floating in the well that was situated in the agricultural land belonging to the appellant. It is not disputed that deceased Satyabhamabai and appellant were blessed with three children and according to the prosecution since after the birt...

Mineral Sales (P.) Ltd. Vs. OtoklIn Plants and Equipments Ltd. (In Pro ...

Court: Mumbai

Reported in: [2005]59SCL75(Bom)

ORDERA.M. Khanwilkar, J.1. This order will dispose of the report submitted by the Official Liquidator dated January 2, 2004 and incidental reports thereto. This report was moved before me for the following directions :'(a) In view of paras 11, 12 and 13 supra whether this Hon'ble Court may be pleased to direct the Police authorities at Gandhidham to register the F.I.R. and take up immediate investigation on the basis of information furnished by the Official Liquidator in respect of the missing plant and machineries belonging to M/s. Al-Qahtani Pipe Coating Terminal, Saudi Arabia and book the culprits as well as recover the missing plant and machineries.(b) In view of para 14 above, whether this Hon'ble Court will be placed to direct the Centurion Bank Limited and its dismantling agent M/s. R.K. Steel Syndicate to make good of the loss of value of the machineries removed from the site at Khandla, Gandhidham at the time of removal of lease machineries to Centurion Bank Limited.(c) for su...

National Insurance Company Limited Vs. Swarna Kaur Sokhi and ors.

Court: Mumbai

Reported in: 2005(2)BomCR941

Mohta Anoop V., J.1. Heard. The present appeal has been filed by the appellant, National Insurance Company Limited, Nagpur, whereby the order dated 31-10-1986, passed by the Commissioner under the Workmen's Compensation Act (for short 'the Act') in Case No. 79/1984 whereby, the appellant have been ordered to pay Rs. 48,428/- with interest at the rate of 5% to the respondents herein i.e. original applicants.2. The impugned order is of dated 31-10-1986. On 17-5-.1984 a motor truck bearing No. MTG 4603 met with an accident, in which one Mr. Sohansingh died. The late respondent No. 1 is the mother and respondent No. 2 is the daughter of said Sohansingh. As the said Sohansingh was in the employment of the original non-applicant No., respondent No. 3 herein as driver, an application for compensation under the Act came to be filed. After considering the material on record by the impugned order, the aforementioned compensation was awarded as per the amended provisions of the Act. The responden...

Time Masters Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(179)ELT502Tri(Mum.)bai

1. The above appeal arises out of the order of the Commissioner of Customs (Appeals) upholding the" adjudication order by which value of watch modules imported by the appellants herein in September, 1993 has been enhanced from the declared value of HK $ 0.32 per piece to HK $ 1.35 per piece; resulting in confirmation of duty demand of Rs. 22,85,857/-.2. We have heard both sides. The reasons for loading the value are two fold: (i) the alleged admission of the importer that the value of the goods imported was ranging between US $ 0.19 to US $0.215 per piece FOB; 3. We have gone through the statement of Shri Joit Kumar Jain, proprietor of the importer which was recorded on different dates namely, 14/04/1994, 22/04/1994 and 24/05/1994 and we do not find any such admission. What has been stated by him on 24/05/1994 is that he was ready to accept delivery of about 5 lakhs pieces of watch modules from M/s. Artek Electronics for a price ranging from US $ 0.19 per piece to US $ 0.21 FOB Hong K...

Commissioner of Central Excise Vs. Servo-med Ind. Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(172)ELT318Tri(Mum.)bai

1. I. Revenue is in appeal against the order of CCE (A), who has found & ordered----- "3... ...... ....There is no dispute that the appellants undertake the process of "sterilization" on fully manufactured products ie "Syringes & needles "which are disposable. There is no dispute that the product were cleared under the brand name "BEHRING" belonging to a third person/manufacturer. The vital issue which needs determination is as to I have gone through the case records and have considered the views of both the sides. There is no dispute that the appellants undertake the process of "sterilization" on fully manufactured products i.e. 'Syrings and needles' which are disposable. There is no dispute that the products were cleared under the brand name "BEHRING" belonging to a third person manufacturer. The vital issue which needs determination is as to whether the process of sterilization would amount to manufacturer whether any new, distinct product would emerge during the process of...

Bajaj Auto Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)3STR297

1. This stay application for waiver of pre-deposit and stay of operation of the impugned order arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority demanding service tax of Rs. 3,74,01,709/- computed at the rate of 5% of the total value of taxable service of Rs. 74,80,34,172/- paid by the applicant to M/s. Kawasaki Heavy Industries, Kobe, Japan (M/s. KHI), ordered recovery of interest of the amount of service tax as per Section 75 of the Finance Act, 1994 and imposed a penalty of Rs. 3,84,500/- upon the applicant.2. Briefly the facts are that the applicant is engaged in the manufacture of two/three wheeled motor vehicles. The applicant made payments on account of technical know-how and royalty to the foreign company, M/s. KHI. These charges were paid by the applicant to the above said foreign company as per the terms and conditions laid down in the agreements dated 9.5.1998, 2.2.2000 and 7.11.2000. As per article 5.0...

Ashok Kumar B. Shah Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(170)ELT413Tri(Mum.)bai

1. The applications for waiver of pre-deposit of duty of Rs. 51,43,900.80 confirmed against M/s. Vallabh Pesticides P. Ltd. and penalty of amount equal to duty imposed under Section 11AC of the Central Excise Act together with penalty of Rs. 10 Lakhs under Rule 25 of the Central Excise Rules upon the company, and penalties of Rs. 25 Lakhs upon M/s. United Phosphorous Ltd. and Rs. 5 Lakhs each on Anup Kumar and Ashok Kumar B. Shah, Directors of M/s. Vallabh Pesticides P.Ltd. arises out of the order of the Commissioner of Central Excise, Vadodara. Demand of duty has been confirmed on M/s. Vallabh Pesticides P. Ltd. by application of Rule 7 of the Valuation Rules, rejecting the contention of the job worker that the valuation adopted by them, on the basis of the formula set out in Ujagar Prints [1988 (38) E.L.T. 535 (S.C.)] decision of the Apex Court, has been correctly adopted by them.2. We have heard both sides. It appears that prima facie the reasoning for holding that it is Rule 7, wh...

Serene Labs Vs. C.C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(170)ELT529Tri(Mum.)bai

1. The appellants manufacture medicaments for various loan licencees /companies and filed claim for classification of the following product.Classification List Description of Product Final approval Logo of the Loan No & Date granted on Licencee on product_____________________________________________________________________________________Classification List Description of Product Final approval Logo of the LoanNo. & Date Granted on Licencee on Product_____________________________________________________________________________________14/94-95 dated Ampicillin Injection 28.6.95. M/s. Lyka Lab Ltd., 5.12.94 BP 250 mg.Vial._____________________________________________________________________________________16/94-95 dated Cloxacilina 500 mg. Vial 28.6.95. M/s. Lyka Labs Ltd.,_____________________________________________________________________________________17/94-95 dated Ampicilina 500 mg. 28.6.95 M/s. Lyka Labs Ltd.,______________________________________________________________...

Lokhandwala Hotels Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is an appeal against the order of CCE (Appeals) who after considering the issues found: "5. I have gone through the records and Photographs of the said goods and also discussed regarding their design, quality etc with the appellants during personal hearing. I find that though the said goods are predominantly made by hand, they do not reflect any substantial artistic work in the nature of ornamentation graced with visual appeal. The furniture are also not graced with in lay work and in lay work if any are very minimal and is not of any substantial nature. Merely because back rest of chairs, or legs of tables are curved and ribbed, these items do not became an item of handicraft. It is relevant to note that these furniture items are being manufactured on mass scale for keeping them in the hundreds of the rooms of the hotel and therefore these furniture items cannot be visualised as "handicrafts". One can see furniture of such design and artistry, in many of the furniture shop sh...

Malik and Co. Vs. C.C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(172)ELT113Tri(Mum.)bai

1. By the impugned order, CCE (Appeals) confirmed the duty demands of Rs. 10,73,430/- arising out of 15 Show Cause Demand Notices consequent to denial by SSI exemption under Rule 175/86. Hence these appeals. They are taken up for disposal by this common order. a) Assessee was engaged in the manufacture of welding machines at a premises in the jurisdiction of Division A of Mumbai-I Commissioner prior to 1986,and was claiming benefit of notification 77/85. Clearances in subsequent years were-: Therefore they were eligible to the benefit of SSI notification 175/86 Vide order no 13/M-I/2003 dt.24.7.2003 CCE-Mumbai I, who held- "The value of clearance for F.Y. 1986-87 of M/s Met-- & Co was Rs 14,98,210/- and the value of clearance of all goods from the premises of M/s. Malik Weld was Rs. 8,89,247/-. The clearance of both this units were well within the exemption limit of Rs. 15 lakhs under not.No. 175 86. Both the units would therefore be eligible for assessee exemption under these not...