Mumbai Court June 2004 Judgments

Asstt. Cit Vs. Triloksingh P Rajpal

Court: Mumbai

Reported in: (2004)91TTJ(Mumbai)322

ORDERH.S. Sidhu, J.M.This appeal by the revenue is directed against order dated 20-10-1999, of the Commissioner (Appeals) pertaining to the assessment year 1993-94.2. The appeal raises the following ground'On the facts and in the circumstances of the case and in law, the learned Commissioner (Appeals) has erred in deleting the addition of Rs. 65,46,656 made on account of long-term capital gains, ignoring the facts that the addition was made under section 45(3) of the Income Tax Act, 1961 read with section 2(47) and that any profit and gains arising on transfer of a capital asset by a person to firm/AoP shall be chargeable as the individual income of the previous year in which the transfer took place, and the value of the asset should be taken as market value of 1/4th share as per valuation report mentioned by the assessee in the note of balance sheet as at 31-3-1993, amounting to Rs. 66,25,000.'3. The facts, in brief, are that for the assessment year 1993-94 the assessment was original...

Commissioner of Central Excise Vs. Colgate Palmolive (i) Ltd. and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The Revenue is in appeal. The issue involved in the appeal is that reversal of MODVAT credit availed and demand of duty on the clearance of empty containers.2. M/s. Colgate Palmolive (India) Ltd., Mumbai-400015, (respondent herein), cleared empty fiber drums, plastic bags, glass bottles and aluminium bottles without following proper procedure and in contravention of the provisions of Rule 173B, 173C, 52A and 53 of the Central Excise Rules, 1944, and without payment of Central Excise duty from their manufacturing premises and they had availed MODVAT credit on the above mentioned materials as being inputs and accordingly Show Cause notice was issued (for the period February 1998 to June 1998).The Assistant Commissioner of Centrah Excise, Div F-ll, has confirmed the demand made in Show Cause notice vide Order-in-Original No. 51/99 dated 9.2.99. The respondent herein was successful in appeal before the Commissioner (Appeals) by Order-in-Appeal dated 30.7.99. The said ...

Vinubhai Steel Co. Pvt. Ltd. and Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. According to the applicants the following errors apparent on record arise out of Tribunal's final order No. C-I/233-332/WZB/2003 dated 03/02/2003 by which it was held that the applicants / appellants (who were re-rollers of iron and steel) were entitled to the benefit of deemed modvat credit in terms of order dated 01/03/1994 at the specified rates on inputs obtained by them from breaking up of ships, up to the time their value of clearance remain within Rs. 75 lakhs, following the decision of the larger bench of the Tribunal in the case of Digambar Foundry v. CCE 2000 (118) ELT 85: No finding has been recorded on the submission of the applicants that: (1) fine and penalty imposed by Additional Commissioner, whose orders were upheld by the Commissioner (Appeals), resulting in one batch of appeals before the Tribunal and on the submission that penalty imposed by Commissioner in the case of Lucky Steel Industries are required to be set aside in the light of the larger bench decision ...

J.M. Perfumery Unit-ii Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(171)ELT20Tri(Mum.)bai

1. The prayer in the application is for dispensing with the condition do pre-deposit of duty of Rs. 63,27,000/- and penalty of equivalent amount imposed under the provisions of Section 11AC of Central Excise Act.2. The said demand has been confirmed against and penalty imposed upon the appellant who are manufactured of Attar Hina Special and Attar Shamma. As per the appellants the said product is classifiable under Heading 3301 of the Schedule to the Central Excise Tariff Act, inasmuch as the same was being manufactured without the aid of power by steam distillation process, the same was exempted under Notification No.167/86-CE DT. 1.3.86. On the other hand the Revenues case is that the goods in question are nothing but mixture of various essential oils and are being used as raw material for the other industries, the same are properly classifiable under heading 3302, thus attracting duty.Accordingly the Commissioner, after considering the appellants' submission as also the other evide...

Cotmac Electronics (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(116)LC768Tri(Mum.)bai

1. The issue in dispute, namely, classification of uninterrupted power supply systems and control panels, is no longer res integra as it has been settled by the decision of the larger bench of the Tribunal in the case of Luminous Electronics Pvt. Ltd. v. CCE, New Delhi holding that UPS system fall for classification under Chapter Heading 85.04, and not under heading 85.43 of the Schedule to the CETA, 1985. The assessee's plea is for classification under heading 85.04. Following the larger bench decision, which has been approved by the Supreme Court in Civil Appeal No. 342/2002, we set aside the order of classification under heading 85.43 and allow the appeal....

Commissioner of Central Excise Vs. Pbj Industrial Electronics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(170)ELT412Tri(Mum.)bai

1. The issue of classification of the item called 'Corona Treater' arises for determination in the present appeal. According to the Revenue it falls for classification under CETA subheading 8477.10 while the Commissioner (Appeals) has upheld the classification of the machine tinder CETA sub-heading 8477.90.2. On hearing both sides and noting that the respondents accept that the classification would be under CETA sub-heading 8477.10 nothing further is required to be gone into by us. We therefore hold that the department's contention that the items falls for classification under Heading 8477.10 is correct, set aside the impugned order and allow the appeal....

Datamatics Information Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(171)ELT402Tri(Mum.)bai

1. The application for waiver of pre-deposit of duty of Rs. 85,55,881/- and penalty of equal amount arises out of the order of the Commissioner (Appeals), who has held that CCTV (Closed Circuit Television System) and FAS (Fire Alarm Systems) cleared by the applicants herein during the period January, 1991 to August, 2002 were excisable goods falling for classification under Chapter Headings 8528.90 and 8531.00 of the Schedule to the Central Excise Tariff Act, 1985 respectively.2. We have heard both sides, We find that there is merit in the contention of the applicants that since the items in question cannot be moved from site without first dismantling the same the Tribunal's decision in the case of Electronics Services v. CCE, Bombay, 2000 (120) E.L.T. 468 holding that Fire Alarm Systems installed cannot be called goods which can be marketed as such, will apply to the facts of this case also. We therefore waive pre-deposit of duty and penalty and stay recovery thereof pending the appe...

Smt. Kerabai W/O Govind Jadhav and Laxman Hari Patil Vs. Shri Panduran ...

Court: Mumbai

Reported in: 2004(4)ALLMR770; 2004(5)BomCR32; 2004(4)MhLj169

A.M. Khanwilkar, J.1. This Writ Petition under Article 227 of the Constitution of India, in essence, takes exception to the certification granted in favour of the Respondents by the Sub-Divisional Officer on August 31, 1982, certifying that the Respondent being a Public Trust, was exempted under Section 88-B of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Act') from application of certain provisions referred to therein. The said order came to be passed on an application preferred by the Respondent Nos. 1 and 2 claiming to be trustees, sometime in 1979 for exemption certificate under Section 88-B of the Act. It has come on record that the Trust was registered under Certificate No. 64343 on April 19, 1962 by the Charity Commissioner, Kolhapur. It is on that premises that the Authority proceeded to grant exemption certificate under Section 88-B of the Act.2. Mr. Page for Petitioner submits that it was not open to the Authority to grant exemption cer...

The State of Maharashtra Vs. Mohan Shankarrao Janrao

Court: Mumbai

Reported in: 2004CriLJ3998

R.M.S. Khandeparkar, J.1. Heard the learned A.P.P. for the State Perused the records.2. At the outset, it is to be noted that, inspite of opportunity having been afforded, neither the respondent nor his advocate has appeared in the matter and consequently we have gone through the entire records with the assistance of the learned A.P.P.3. This is an appeal for enhancement of sentence of rigorous imprisonment for one year and fine of Rs. 1,000/- imposed by the learned Assistant Sessions Judge at Pune in sessions Case No. 418 of 1991 on account of conviction of the respondent under Section 376 while imposing Six months R.I. for conviction under Section 506(II) of Indian Penal Code. It is the case of the appellant that there are no justifiable reason for imposing punishment less than 7 years on conviction of the respondent under Section 376 of I.P.C. and that the impugned judgment does not disclose any adequate and special reason for imposing punishment less than the minimum sentence of se...

Mohan Sadhu Kawale Vs. State of Maharashtra

Court: Mumbai

Reported in: 2004CriLJ4167

R.S. Mohite, J.1. By this appeal the appellant (hereinafter referred to as 'the Accused') seeks to quash and set aside the judgment and order dated 22nd November, 1999 passed by the 2nd Additional Sessions Judge, Satara, in Sessions Case No. 88 of 1990, convicting the accused for an offence under Section 302 of Indian Penal Code and sentencing him to undergo rigorous imprisonment for life and to pay a fine of Rs. 5,000/-, in default, to suffer further R.I. for a period of six months.2. The brief facts of the prosecution case are as follows:(a) The accused Mohan Sadhu Kawale is a resident of Marali, Taluka Karad. The deceased who was a lady by name Lalubai Shamrao Gaikwad, was also a resident of the said village.(b) According to the prosecution, on 17th June, 1988, there was a transaction between the accused and the deceased. The accused had loaned an amount of Rs. 400/- to the deceased. Since then, the accused and the deceased were having an illicit relationship. The accused used to vi...