Mumbai Court September 2004 Judgments
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Cc and Ce Vs. Dipen Tobacco Company
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-16-2004
Reported in: (2004)(117)LC459Tri(Mum.)bai
1. Respondents herein are engaged in the manufacture of tobacco product viz. SAI Bhaiaki Mishri falling under Chapter 24 of the Schedule to CETA 1985. They filed classification list dated 27.4.1995 classifying their product under CET Heading 2404.90 treating it as branded manufactured tobacco. Commissioner (Appeals) accepted the contention of the respondents that their product was manufactured product falling under CET 2404.90; hence this appeal by the Revenue.2. We have heard Shri K.K. Srivastava, learned DR and perused the records as the respondents have asked for decision on merits.3. On careful reading of the Chapter Note 2 to Chapter 24 which provides that in relation to products of Heading Nos. 2401, 2402, 2403 and 2404 labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture, we are of the view that since the product bears the label "S...
Voltas Limited and anr. Vs. Union of India (Uoi) and ors.
Court: Mumbai
Decided on: Sep-16-2004
Reported in: 2005(1)BomCR126; 2005(101)ECC394
1. Rule. Returnable forthwith.2. The Advocate on record for the respondents waives service.3. By consent of the learned Senior Counsel and learned Counsel appearing for the parties, the writ petition is treated on board for final hearing.4. The elaborate facts need not be adverted to since admittedly during the pendency of the writ petition, the respondents have refunded to the petitioners a sum of Rs. 1,00,00,000/- which was deposited by them pursuant to the order dated October 4, 1985 in Writ Petition Nos. 189 of 1984 and 211 of 1981. The only question that remains is with regard to petitioners claim of interest for delayed refund.5. In Writ Petition No. 189 of 1981 filed by the petitioners, the petitioners were directed to deposit with the Collector of Central Excise III an amount of Rs. 82,00,000/- and in Writ Petition No. 211 of 1981, the petitioners were directed to deposit with the Collector of Central Excise III an amount of Rs. 18,00,000/ - thus making a total of Rs. 1,00,00,0...
Voltas Ltd. Vs. Union of India (Uoi)
Court: Mumbai
Decided on: Sep-16-2004
Reported in: 2005(179)ELT29(Bom)
ORDER1. Rule. Returnable forthwith.2. The advocate on record for the respondents waives service.3. By consent of the learned senior counsel and learned counsel appearing for the parties, the writ petition is treated on board for final hearing,4. The elaborate facts need not be adverted to since admittedly during the pendency of the writ petition, the respondents have refunded to the petitioners a sum of Rs. 1,00,00,000/- which was deposited by them pursuant to the order, dated October 4, 1985 in Writ Petition Nos. 189 of 1981 and 211 of 1981. The only question that remains is with regard to petitioners' claim of interest for delayed refund.5. In Writ Petition No. 189 of 1981 filed by the petitioners, the petitioners were directed to deposit with the Collector of Central Excise III an amount of Rs. 82,00,000/- and in Writ Petition No. 211 of 1981, the petitioners were directed to deposit with the Collector of Central Excise III an amount of Rs. 18,00,000/-, thus making a total of Rs. 1,...
Shankar Genu Ganeshkar Deceased by Heirs Dinkar Shankar Ganeshkar and ...
Court: Mumbai
Decided on: Sep-16-2004
Reported in: 2005(1)ALLMR753; 2005(2)BomCR254; 2005(1)MhLj1031
D.B. Bhosale, J. 1. This petition raises a short yet important question of law as to whether rejection of an application under Section 31 of the Bombay Tenancy and Agricultural Lands Act, 1948 (for short, 'the Act') as not tenable, would amount to availing and exhaustion of the right of resumption resulting in application of Section 32F(1)(a) of the Act and prevents further postponement of the right to purchase contemplated thereunder and entitles the tenant to claim the benefit of the first proviso to Section 31(1)(b) and become a statutory purchaser. In other words, if a widow makes an application for termination of tenancy for bona fide cultivation under Section 31 and if her application is rejected as not maintainable, whether the tenant becomes a statutory owner on the date on which the final order of rejection of the application in respect of such land was passed by treating such date as the postponed date for the purpose of tiller's day under Section 32.2. The factual matrix, th...
Hemant Krishnanath Wadke Vs. Patheja Forging and Auto Parts Manufactur ...
Court: Mumbai
Decided on: Sep-16-2004
Reported in: II(2005)ACC106; 2005ACJ1202; 2005(2)ALLMR832
S.J. Vazifdar, J.1. This is an appeal against the judgment of the Additional Member, Motor Accidents Claims Tribunal ordering the respondents to pay only a part of the amount claimed by the appellant in his Claim Application No. 125 of 1984, filed under the Motor Vehicles Act.2. Niyamatuall Gani Kazi, respondent No. 2, was the driver of the vehicle owned by respondent No. 1. Respondent No. 3 is New India Assurance Co. Ltd. with whom the said vehicle was insured.3. Appellant claimed various amounts from the respondents on account of the injuries sustained by him as a result of rash and negligent driving by respondent No. 2. Mr. Hegde has restricted his submissions to only three major claims.The learned Judge came to the conclusion that respondent No. 2 was guilty of rash and negligent driving. The learned Judge, however, did not award the entire amount claimed on various grounds which we shall deal with in the judgment. In respect of the claim for loss of income and for loss of future e...
Vasantrao Udhavrao Shivale and ors. Vs. Wamanrao Genuji Shirole (Decea ...
Court: Mumbai
Decided on: Sep-16-2004
Reported in: 2005(1)ALLMR374; (2005)107BOMLR150
D.B. Bhosale, J.1. Heard Mr. Mandlik, learned Counsel for the petitioners and Mr. Khadapkar, learned Counsel for the respondent.2. This petition raises a short yet important question as to whether interest of the tenant of non-residential premises to which Bombay Rents, Hotel and Lodging House Rates (Control) Act, (57 of 1947) (for short 'the Rent Act') applies is attachable and saleable in execution of the decree against the tenant.3. The factual matrix that would be material for considering the aforestated question, in brief, is as follows : The petitioners and respondent Nos. 3 to 6 are the owners of the premises i.e. 1231, Bhavani Peth, Pune - 411 002 (for short 'the said premises'). The said premises were let out to M/s, Vinodchandra Kuberdas. One Dinkarrao Laxman Chandgude, respondent Nos. 2A and 2B were the partners of Vinodchandra Kuberdas. Admittedly, the premises were commercial premises. In 1977, the firm M/ Section Vinodchandra Kuberdas was dissolved as per the decree passe...
A.M. Soddar and Co. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-2004
Reported in: (2004)(117)LC636Tri(Mum.)bai
2. The tax involved is Rs. 1,695/- where as penalty imposed is Rs. 15,200/- for the year ending 30.09.1997. There is delay of 21 weeks in filing returns. Penalty of Rs. 15,200/- is reduced to Rs. 2,100/-.3. In the second instance, the tax involved is Rs. 2,305/- where as the penalty imposed is Rs. 6,000/-. There is delay of 8 weeks in filing returns. Penalty of Rs. 6,000/- is reduced to Rs. 800/-.Anchor Shipping Agencies v. Commissioner of Central Excise, Mumbai I (Tribunal). In this case, there was delay of 11 weeks of delay in filing the quarterly ST-3 returns, though the Service Tax was paid and minimum penalty of Rs. 100/- per week was imposable, the penalty was reduced from Rs. 7700/- to Rs. 1100/- for delay of 11 weeks. (ii) Harital and Co. v. Commissioner of Central Excise, Mumbai-I . In this case, penalty for late filing returns under Section 77 was reduced from Rs. 10,800/- to Rs. 2,000/-....
Bayer Diagnostics India Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-2004
Reported in: (2005)(182)ELT487Tri(Mum.)bai
1. The appeal against the confirmation of demand of service tax is allowed in the light of Tribunal's earlier Order in Markfed Oil & Allied Industries v. CCE, Chandigarh, 2002 (146) E.L.T. 466 (Tri. - Del.), Vindhyachal Air Products Pvt. Ltd. v. CCE, Raipur, Gujarat Containers Ltd.Mumbai) and L.H. Sugar Factories v. CCE, Meerut-II, 2004 (165) E.L.T. 161 holding that in the absence of any specific demand for service tax in the show cause notice (the present notice only calls upon the appellants to show cause as to why the penalty should not be imposed under Sections 76, 77 and 81 of Chapter V of the Finance Act, 1994 for contravention of provisions of Sections 70, 76 and 81 of Chapter V of the Finance Act, 1994 and also calls upon to show cause as to why interest should not be recovered for delayed payment of service tax) no demand can be made....
Commr. of C. Ex. Vs. Air Control and Chem. Engg. Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-2004
Reported in: (2005)(181)ELT242Tri(Mum.)bai
1. Revenue is in appeal. Respondent (hereinafter referred to ACCEL) are an assessee under the Central Excise Act, 1944 and the Companies Directors.2. Assessee is engaged in the manufacture of airconditioning machining.On collection of intelligence that the assessee is indulging in misclassification of parts and accessories and undervaluing refrigeration gas compressors were subjected to an enquiring which revealed - "For convenience of transport many machines and apparatus are transported in an unassembled state. Although, in effect, the goods are then a collection of parts, they are classified as being machine in question and not in any separate heading of parts. The same applied to an incomplete machine having the features of complete machine. However, unassembled components in excess of the number required for a complete machine for an incomplete machine having the characteristics of a complete machine are classified in their own appropriate heading. Thus, the refrigerant compresso...
Balsara Hygine Products Ltd. Vs. Cc Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-15-2004
Reported in: (2004)(174)ELT209Tri(Mum.)bai
1. M/s Balsara Hygine Products Ltd. (hereinafter referred as appellants) are engaged in the manufacture of goods falling under Central Excise Tariff Act, 1985. The appellants initially clear their goods to their C&F agents. Subsequently the goods are sold to the stockiest /distributors appointed by the appellants. From the price lists, it is seen that the appellants had provided a margin of 8% from the MRP for the distributors. Even though the price lists were approved and assessments were finalized for the period from Feb. 93 to April 97 accepting the appellant's price lists, a show cause notice dated - 3/3/98 was issued to the appellants by the Commissioner of central Excise, Mumbai - VI alleging that out of the 8% distributor's margin 5% can be attributed to sales promotion and the same had to be considered as commission. It was proposed to include the 5% amount in the assessable value and demand duty. The adjudicating authority confirmed an amount of Rs. 23,61,007/- under Sect...
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