Mumbai Court July 2004 Judgments

The Morarjee Goculdas Spinning Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(179)ELT91Tri(Mum.)bai

1. The issue involved in this case is valuation of samples of fabrics cleared by the appellant. The appellant is a manufacturer of cotton fabrics and manmade fabrics amongst other goods falling under Chapters 52, 54 and 55. He draws trade samples from good fabrics and supplies them to his dealers free of cost for trade promotion. Duty on the trade samples has been worked out by the appellant on the basis of the value of fents and rags which he clears on payment of duty. The department, however, feels that the value should be proportionate to the value of good fabrics cleared by the appellant on payment of duty. Thus, the issue revolves round as to what is comparable price to be adopted for the trade samples. It is an admitted fact that the trade samples are drawn from fabrics which are sold as first grade fabrics. The width of trade samples is 50 cm and the length is generally 50 cm or above. The Commissioner (Appeals) in the impugned order after discussing the order-in-original, has ...

Furn Plastic Industries Ltd. Vs. Commissioner (Appeals) Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(178)ELT830Tri(Mum.)bai

1. This appeal is directed against the order of Commissioner (Appeals) Bhopal, who in the impugned order upheld the order of the lower authority.2. Briefly the facts are that the appellant is engaged in the manufacture of excisable goods and were availing modvat facility on capital goods under Rule 57Q of Central Excise Rules. During the scrutiny of RT 12 returns for the month of April 1996, it was observed that the appellant cleared capital goods on which they had allegedly availed modvat credit by claiming excess depreciation amounting to Rs. 15,349/- under Rule S(1) of the Central Excise Rules, A show cause notice was issued and the excess depreciation claim was sought to be recovered under Rule 57U (1) read with Rule 9(2) of the Central Excise Rules. The Assistant Commissioner who adjudicated the case denied the alleged excess depreciation claim ordered its recovery and imposed a penalty of Rs. 2000/-. Being aggrieved the appellant went in appeal to the Commissioner (Appeals) who ...

Advance Metal Powder Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(171)ELT320Tri(Mum.)bai

1. The stay application seeks waiver of pre-deposit of fine of Rs. 90,000/- and penalty of Rs. 75,000/-. The applicant had warehoused "Chromium Metal Powder" in terms of into bond bill of entry dated 17-10-2002. At the time of seeking clearances of 1000 kgs of Chromium Metal Powder, vide ex-bond bill of entry dt. 22-1-2003 it came to be noticed that, "Chromium Metal Powder" was falling under the restricted list, and could be imported only against a specific import licence issued by the licensing authorities. The adjudication proceedings held that the entire import of 3000 kg. of Chromium Metal Powder was without a licence. The goods were therefore subjected to confiscation, leading to the imposition of the said fine and penalties.2. The appellants are stating that they have prima facie strong case on merits as it was their bona fide belief that since the goods were permitted to be deposited in a bonded warehouse after examining the licensing angle, no such licence was required at the ...

Air and Sea Clearing Forwarding Vs. Commissioner of Customs (Gen.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(177)ELT554Tri(Mum.)bai

1. This appeal is directed against the order of the Commissioner of Customs (Gen.), Mumbai, who in the impugned order suspended the appellant's CHA licence No. 11/969 under Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984 pending enquiry under Regulation 23 of the said Regulations. This order of the Commissioner is dated 26.8.2003. It appeal's that the enquiry under Regulation 23 of CHALR has already commenced but is at very initial stage.3. The plea of the appellant is that he has been under suspension for the past 10 months and enquiry under Regulation 23 is likely to take quite some time. He would be deprived of his livelihood if the suspension continues till the enquiry proceedings conclude. He prayed that the enquiry under Regulation 23 can continue even without the appellant being under suspension. He therefore pleaded that the suspension be revoked and he be allowed to pursue his business.4. The learned JDR, Shri S.V. Parelkar, submitted that since the e...

P.D. Velvet and Fur Industries Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The issue relates to valuation of fabrics falling under Chapters 52, 54 and 55 of the Central Excise Tariff Act, 1985. The appellant has been undertaking processing of fabrics of various merchant manufacturers on job work basis. The appellant filed price lists in proforma VII on the cost construction method. The dispute relates to the value of the processed fabrics removed from the appellant's premises where the grey fabric is supplied by the merchant manufacturer. The Revenue opines that the value has to be computed on the basis of the total cost of grey fabric which includes not only the basic price of the fabric but also various overheads that were incurred by the merchant manufacturer, job charges, manufacturing expenses and manufacturer's profit. The Commissioner (Appeals) in the impugned order confirmed the lower authority's order, stating that the procedure laid down in arriving at the assessable value in trade notice No. 20/94 dated 29.3.1994 has been correctly applied whil...

Commissioner of Central Excise Vs. Uttam Steel Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(172)ELT175Tri(Mum.)bai

1. Revenue is aggrieved by the order of Commissioner of Central Excise (Appeals), who, following the Board's order, dismissed the revenue's appeal filed against the order of Assistant Commissioner who had held that an endorsed Bill of Entry is a valid duty paying document for purpose of availing Modvat Credit. The Commissioner of Central Excise (Appeals) order is based on the following grounds: (i) No serious procedural lacunae to deny the credit and 1991(55) ELT 414 (SC) not applicable since no ground as alleged found. (ii) No dispute regarding receipt and duty paid character of the inputs or the consumption, therefore the manufacture of final products relying upon the decision in Krishna Insulation of this Tribunal. (iii) Board's order 96/7/95 Cx dated 13-2-95 has been correctly relied upon by the Assistant Commissioner and Board's Circular No. 33/33/94CX dated 04/05/94 does not (SIC) any bar to availment of credit on endorsed Bill of Entry. (i) Assessee had ordered the imported goo...

Manharkumar R. Bhansali Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)91ITD493(Mum.)

"1. (a) The CWT(A) erred in law in the upholding the action of the learned JCWT in determining the value of the 1/3^rd interest of the appellant in flat No. 1001, Ramkrishna Sadan, 63, Pochkhanwala road, Worli, Mumbai-25 (herein after referred to as "the said flat" at Rs. 35,83,867/- instead of a sum of Rs. 16,684/- as determined by the appellant. (b) The CWT(A) erred in law in the upholding the action of the learned JCWT working out the value of the said flat by applying the second proviso to Rule 3 of schedule III to the Act. The learned CWT(A) failed to appreciate that as the appellant's share in the cost of acquisition of the said flat was less than Rs. 50,00,000/- and the house was exclusively used by the appellant for his own residential purposes throughout the period of 12 months immediately preceding the valuation date the appellant was entitled to the benefit of the concession contained in the said proviso to Rule 3 of Schedule III to the Act.2. The learned CWT(A) erred in la...

Ajay Mittal Industrial Premises Co-op. Society Vs. Raj Publicity

Court: Mumbai

Reported in: 2005(1)ALLMR236; 2005(2)BomCR360; 2004(4)MhLj305

V.C. Daga, J.1. This Appeal from Order is heard finally by consent of parties.2. The appellant is challenging the legality and validity of the interim order dated 23.1.2004 passed by the City Civil Court, Bombay, granting interim injunction in favour of the respondent- original plaintiff, whereby the appellants- are restrained from demolishing or destroying plaintiff's hoardings put up on the terrace of the building of the defendant-society.The Facts:3. The facts giving rise to the present appeal in nutshell are that the respondent-plaintiff instituted a suit against the present appellant claiming declaration that there was a concluded contract between the defendants and the plaintiff allowing the plaintiff to put up the Hoarding structures on the terrace of the defendants for displaying advertisements therefrom and also prayed for permanent injunction.4. In the aforesaid suit, respondent-plaintiff took out notice of motion bearing No. 26/2002 for interim relief.5. The trial Court afte...

Sunder N. Mirpuri Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2004(6)BomCR665; [2005]59SCL556(Bom)

F.I. Rebello, J.1. The petitioner by the present petition has impugned the notification dated 15-6-1977 insofar as it purports to come into force with retrospective effect from 1st April, 1974 is illegal, unconstitutional and invalid and for a further declaration that notification dated 25th September, 1958 will apply to the transfers allegedly made by the Petitioner through his foreign currency accounts in the year 1974-75. The petitioner also seeks a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction calling for the records of the case and after considering the legality, validity and propriety of the impugned notification dated 15th June, 1977 and of the impugned order dated 13th February, 1991 be pleased to quash the same.2. A few facts now may be set out:Government of India had issued notification dated 25-9-1958 in exercise of powers conferred by Section 9 of the Foreign Exchange Regulation Act, 1947 (hereinafter referred to ...

Sugam Plast P. Ltd., Shri S.B. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(179)ELT426Tri(Mum.)bai

1. The appellant's appeal is directed against the order in appeal passed by the Commissioner (Appeals) whereunder their appeal against the order in original was rejected. Vide the order in original the appellants were held liable to duty of Rs. 14,960/- on 5 rolls of laminated HDPE woven fabrics cleared clandestinely and seized. The penalty of equivalent amount was also imposed under Rule 173Q (1) of Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944 (Act). Besides the goods seized in the factory were confiscated and allowed to be redeemed on payment of a fine of Rs. 20,000/-. Laminated HDPE woven fabrics valued at Rs. 3,98,317 (5,657.60 kg.) lying unaccounted in the factory were also confiscated with a redemption fine of Rs. 40,000/- and penalty of Rs. 20,000/- was imposed on the director of the appellants company, Rs. 10,000/- on Shri Vivek Kolhatkar, supervisor and authorised signatory of the assessee company and penalty of Rs. 2,000/- on the appellan...