Mumbai Court August 2004 Judgments
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S.J.N. Auto Industries Pvt. Ltd., Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-27-2004
Reported in: (2005)(98)ECC138
1. On 16/x/01, the officers of preventive wing of the Commissioner of Central Excise Mumbai I pursuant to an intelligence developed by them, searched the premises of M/s Sun Auto industries Pvt Ltd, (herein after referred to Sun for short) and a proprietary firm of Sushil Parilar, named Sumansu Enterprises, who was at the relevant time a director of Sun. They drew a panchanama, seized records & took physical stock of the goods, raw material at the factories. Issued summons and recorded statements, especially of Sh. Jaykumar Menon(hereafter referred to as Menon) another director of Sun, Shri Navin Parilkar (here after referred to as Navin) yet another director of Sun, Sushil, Shri Santosh Goerge, the excise clerk, who was supervised by Menon to comply with Central Excise matters & others. A Show Cause notice was issued on 15/4/02 demanding duty by restricting the same to & on 'Clearances effected of inputs, semi finished goods their under seizure equivalent to Modvat/CEVAT ...
Automatic Electric Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-27-2004
Reported in: (2004)(178)ELT524Tri(Mum.)bai
1. Appellant, an assessee under Central Excise Act, 1964, claimed exemption under notification 108/95-CE dated 28.08.95 supplied to M/s.BHEL who had placed the orders. M/s. BHEL in tern had to supply goods to National Thermal Power Corporation Ltd. (NTPC) project guaranteed by IBRD, International Monitoring Organisation. This claim was rejected on the grounds - that certificate required to be produced as per the notification from Nodal Ministry in the Government of India that goods are to be supplied to a project financed by the prescribed agency / organisation and the internal correspondence produced do not contain the required certificate. "I find that the assessee's claim is unsubstantiated and therefore the exemption claimed vide notification No. 108/95 CE dated 28.08.95 is not admissible. The said notification stipulated that before clearance of the "said" goods, the manufacturer shall produce before the Assistant Commissioner of Central Excise, a certificate from the Nodal Minis...
Pam Pharma and Allied Machinery Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-27-2004
Reported in: (2004)(173)ELT442Tri(Mum.)bai
1. Appellants had claimed the classification of the following goods under Central Excise Tariff schedule heading 8479.00 They were issued demand notices as the department felt that the said goods were to be classified under heading 8422.90 & therefore duty was short paid as per the notices.2) Appellants contested the proposal of classification under 8422.90 & consequent duty liability on the grounds-- i) Capsules are not containers, they are integrated parts of formulation of medicines & can at the most be a pharmaceutical aid. ii) Containers can be & are implied as reusable & reused while capsules are not. iii) The machines are independent machine having own function & are correctly classified under 8479.00. iv) Automatic loading machine is used for loading the empty capsules on to the filling machines. They in this appeal are admitting the classification of filling machine under 84.22.90 & are only disputing the classification of loading machines under 84...
Pidilite Industries Ltd. Vs. Cc (imports)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-27-2004
Reported in: (2004)(117)LC26Tri(Mum.)bai
1. Heard both sides. M/s. Pidilite Industries Ltd., Ramkrishna Mandir Road, Andheri (East), Mumbai-400 059 (Importers) filed a Bill of Entry No. 105566 dated 28.1.2000 for clearance of goods declared as 401040 pcs. of White Display Boxes (Glue Stick) of Korea origin with declared CIF value of Rs. 24,42,865/-. The goods were exempted on second check basis and representative sealed sample was called for inspection by the Group. On inspection of the said sample, it was noticed that the said glue sticks contained the following printed text on the body of the goods: The import of the said goods is prohibited as per M.F. (D.R.) Notification No. 1/64-Cus dated 18.1.1964 issued under Section 11 of the Customs Act, 1962.2. Accordingly, on due enquiry, the commissioner of Customs, confiscated the goods under Section 111(d) of the Customs Act, 1962.The importers were given an option to redeem the same on payment of a fine Rs. 12,40,000/- under Section 125 of the Customs Act. Penalty of Rs. 2,40,...
Krishnakumar Bangera Vs. Returning Officer, Mogaveera Co-operative Ban ...
Court: Mumbai
Decided on: Aug-27-2004
Reported in: 2005(1)ALLMR690; 2005(1)BomCR695; 2005(1)MhLj393
A.M. Khanwilkar, J.1. Heard the learned Counsel appearing for parties. Rule. Rule made returnable forthwith by consent. Mr. Palekar, A.G.P. waives notice for respondent Nos. 1, 2 and 4 and Mr. Borkar for respondent No. 3. As short question is involved, petition taken up for final disposal forthwith by consent.2. The petitioner was member of Board of Directors of respondent No. 3 society. It is not in dispute that proceedings under Section 73FF read with Section 78 of the Maharashtra Co-operative Societies Act were initiated against the petitioner, which culminated with the order of disqualification, declaring that the petitioner was disqualified being a defaulter; on account of which order under Section 73FF(1) came to be passed by the Additional Commissioner and Sub- Registrar on 8th January, 2003. Now fresh elections have been notified for electing members of the Board of Directors to the respondent No. 3 society. The petitioner intends to contest the said election and accordingly ha...
The Abu Marble Mining Pvt. Ltd. Vs. the Regional Directors, Employees' ...
Court: Mumbai
Decided on: Aug-27-2004
Reported in: 2005(3)ALLMR358; [2005(105)FLR978]; (2005)ILLJ937Bom
F.I. Rebello, J.1. This Appeal is against the judgment of the learned Single Judge dated 14th August 1992 in First Appeal No. 807 of 1977 under the provisions of the Employees State Insurance Act, 1948 (hereinafter referred as 'the said Act'). By his judgment dated 14th August 1992, the learned Single Judge as pleased to allow the Appeal preferred by the respondents herein against the order of the Employees Insurance Court at Mumbai dated 30th July 1977. The learned Insurance Court had framed the following issue for consideration : 'Is the work of fixing and polishing of a marble, done outside the factory premises, a part of the extension of the work of the applicant's factory?' After considering the evidence led on behalf of the appellants herein, the learned Insurance court held that the job of marble fixing outside the factory by employees engaged by the contractor had no connection whatsoever with the work of the factory. The learned Court further held that they were mainly carryin...
Rama Vithal Kalantre Since Deceased by His Heirs and Legal Representat ...
Court: Mumbai
Decided on: Aug-27-2004
Reported in: 2005(2)ALLMR88; 2005(1)BomCR726; 2005(2)MhLj961
Khanwilkar A.M., J.1. This writ petition takes exception to the judgment and order passed by the Maharashtra Revenue Tribunal, Pune dated February, 11, 1985 in Revision No. MRT-NS-IV-1/80 (TNC.B. 112/80) Pune. The property in question is eastern portion of section No. 698 admeasuring 32 gunthas situated at village Kumbhargaon, taluka Patan, Dist. Satara out of total area of 1 acre and 32 gunthas. It is the case of petitioners that the grand father of petitioner Nos. 2 and 3 Vithu Kalantre was permanent tenant in respect of the suit land. Mutation entry recording this fact came to be noted in the village record as back as on 17th October, 1949. After the death of original tenant his son Rama continued to remain in possession of the suit land. It is stated that the land was originally owned by the predecessor of respondent which was however, transferred in favour of Pandurang as guardian during the lifetime of Hindurao who was minor at the relevant time. Mutation entry recording this fac...
Principal, A.i.S.S.M.S. College of Engineering and anr. Vs. Atul Sitar ...
Court: Mumbai
Decided on: Aug-27-2004
Reported in: 2004(4)ALLMR899; 2005(1)BomCR714
1. All these appeals are being disposed of by a common order. The respondents in all these cases were appointed as probationers for a period of two years with the A.I.S.S.M.S. College of Engineering. The further fact is that they were not confirmed and their services were terminated on the last date of their probation period. Aggrieved, the appellants preferred appeals before the college Tribunal. By a common judgment, the learned Presiding Officer by his order of 22nd October, 2001, allowed the appeals and set aside the order of termination against each of the appellants, and directed their reinstatement, with continuity of service. There were some further directions.The appellants herein, aggrieved by the order, preferred writ petition before this Court. By a common order dated 3rd May, 2002 the writ petitions preferred were dismissed and consequently, the present Letters Patent Appeals. At the stage of admission, interim stay was granted subject to the appellants depositing in the C...
Vinayak Kisan Jadhao and ors. Vs. District and Sessions Judge and ors.
Court: Mumbai
Decided on: Aug-27-2004
Reported in: 2005(1)ALLMR803; 2005(2)BomCR893
Sinha D.D., J.1. Heard Mr. Subodh Dharmadhikari, learned Counsel for the petitioners and Mr. Deopoojary, learned Asstt, Govt. Pleader for respondent Nos. 1 and 2 in Writ Petition Nos. 1771 of 1993 and 2171 of 1993. Since the cause of action/issue involved in both the above writ petitions is common, they are heard together and disposed of by this common judgment.2. Learned Counsel for the petitioners states that the petitioner in Writ Petition No. 2171 of 1993 was appointed on 20th December, 1982 to the post of peon in the Subordinate Judiciary. Similarly, the petitioner Nos. 1, 2 and 3 in Writ Petition No. 1771 of 1993 were appointed on 1st July, 1982 as a Chowkidar, 2nd July, 1984 and 16th December, 1982 as Peons respectively. It is submitted that Class-III and Class-IV posts in various Subordinate Courts are governed by the Recruitment Rules for recruitment to Class-III and Class-IV services in Subordinate Judiciary. In terms of the said Rules, the Appointing Authority for the Class ...
Commissioner of Central Excise Vs. Nandan Petrochemical Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-26-2004
Reported in: (2005)(99)ECC103
2. Revenue is in appeal against the order of Ld. Commissioner (Appeals) as he has found-- (i) Assessee is engaged in the job work of manufacturing Lubricants oils on behalf of M/s Total Lubricants and there is no material to upset the valuation. (ii) Reliance on the decision of Pawan Biscuits 1991 (53) ELT 595 was not correct (iii) CEGAT had set aside the valuation proposal vide Order No. CI/1788-92/02-WZB dated 19.6.02.3. The learned DR could not produce any stay in this appeal said to been (sic) filed against the Order No. C-I/1785-92/02 WZB dated 19.6.02 relied by the Commissioner which covers the same issues. The decision of Pawan Biscuits 1991 (53) ELT 595 Trials has been over-ruled by the S.C. Pawan Biscuits Co. Pvt. Ltd. v. CCE, Patna and all job work valuation have to be arrived at following Ujagar Prints formula as settled by the constituent Bench. Therefore no merits are found in the present appeal of Revenue. The same is dismissed....
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