Mumbai Court September 2004 Judgments

Daulat Jehangir Mehta Vs. Miss Piloo Dadabhoy Broacha and ors.

Court: Mumbai

Reported in: 2005(2)ALLMR525; 2005(1)BomCR618; 2005(1)MhLj623

R.M.S. Khandeparkar, J.1. Heard. Rule. By consent, the rule is made returnable forthwith.2. The grievance of the petitioner is that the petitioner has filed the suit and she being of 92 years of age has filed an application under Order XVIII, Rule 16 of the Code of Civil Procedure, 1908, requesting for recording of her statement, as, by the time the suit may reach the stage for recording of evidence, she may not be available for recording of her evidence and that her statement is very important and necessary for just and appropriate decision in the matter. However, the same was rejected by the Court below. The petitioner, therefore, has approached this Court with a request for direction either to record her statement in exercise of powers under Order XVIII, Rule 16 of the Code of Civil Procedure, 1908 or to expedite the suit and to dispose of the same in time bound programme. The learned advocate for the respondents has fairly submitted that the respondents have no objection for such e...

Ashok Baburao Shinde Vs. State of Maharashtra

Court: Mumbai

Reported in: 2005(2)MhLj63

A.S. Bagga, J.1. This appeal is directed against the judgment and Order dated 24-6-1991 passed by the Additional Sessions Judge, Buldana in Sessions Trial No. 27 of 1991 whereby the learned Additional Sessions Judge convicted the appellant for the offence punishable Under Section 489B of the Indian Penal Code and sentenced him to suffer rigorous imprisonment for seven years and to pay fine of Rs. 500/-, in default, to suffer further rigorous imprisonment for one year.2. It is alleged that on 17-11-1990 at about 10.15 am the appellant went to the Petrol Pump of the complainant and sought to purchase 5 litres of petrol. He tendered currency note in the denomination of rupees hundred. The said currency note was bearing no number and it was, therefore, closely examined by the complainant with the help of one Shri Bhalerao, Naib Tahsildar who was present at the Petrol Pump for official purpose. It was found that the currency note in question had no number at the corners and that pieces of c...

C.C. Vs. Dev Krupa Ship Breaking

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(98)ECC327

1. Matter was heard on 5/1/04 pursuant to an Early Healing Request.However, the same had to be re-listed for hearing, since the department could not produce the copy of the BE on which the Ship was originally cleared for Home Consumption from Hindustan Shipyard Vishakapattanam.The matter was reheard, the photocopy of Ex Bond Bill of Entry was taken on record, the material considered and it is found - i) Respondent had purchased the vessel MV 'State of Hariyana' from Shipping Corporation of India Ltd. for scrapping. They had sought permission for beaching the same at their plot at Alang. The vessel was built in India at the Bounded Ship Yard of M/s Hindustan Ship yards Ltd. Vishakapattanam in the year 1982, cleared by them for Home Consumption; registered at Mumbai Port in 1983 by Shipping Corporation of India; they used it as ocean going / foreign going vessel and ultimately disposed the same, in 2001 for breaking. The same was purchased by a Tender filed by the Respondents from Shipp...

Pluto Plastics Pvt. Ltd. and Shri Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz. HDPE fabrics, HDPE laminated bags, laminated kraft paper etc. falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. On 07.01.1999, on the basis of intelligence, the officers of the Excise Department searched the premises of the appellants and his Director Shri. Nitin Mehta and other persons concerned. During the course of search, the officers found some incriminating documents and the same were recovered under panchanama dated 7.1.99 for further investigation. During the course of search at the factory premises, the officers took the stock of raw materials and finished goods lying in the factory premises as per panchanama. While conducting physical verification of the stock of raw materials as well as the finished goods, the total quantity of 20,158.5 Kgs. and 35,800 Mtrs. of raw materials i.e. granules of H.D.P.E, L.D.P.E, L.L.D.P.E etc. an...

Ksb Pumps Ltd., Atul A. Kale and Vs. C.C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(179)ELT370Tri(Mum.)bai

1. Appellants are engaged in the manufacture of submersible power driven pumps used for handing water (known as P.D. Pumps) and parts thereof, which fall under Chapter sub heading 8413.13 of the schedule to the Central Excise Tariff Act, 1985. They clear the said P.D. Pumps at a NIL rate of duty. They also manufacture Electric Motors and Parts, which are fitted at the base of the said P.D. Pumps. These electric motors fall under Chapter sub-heading 8501.00 of the CET and the Appellants clear the same for captive consumption without payment of duty vide Notification Nos. 6/2000 & 3/2001. '"8501.00 Electric motors and generators (excluding generating sets)" They also manufacture certain entities termed as Thrust Support Plate.Thrust Support Segment, Support Segment Carrier and Ball Retainer Ring (Lower and Upper) and use them captively, classifying them separately, under Chapter sub-heading No. 8503.00 of the CET viz. "Parts suitable for use solely or principally with the machines o...

Bright Brothers Ltd. and Mr. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These appeals are filed by the assessee company and the Company Secretary of the assessee company against an order of adjudicator of a notice dated 4.4.2001, wherein demands of duty with interest and penalties and confiscation liability under Rule 173Q (2) was proposed alongwith penalty under Rule 209A on the Company Secretary and have been confirmed as proposed on the grounds of short payment of duty due to incorrect valuation adopted for plastic moulded articles(herein after regards to as PHA) supplied by the assessee Company to M/s.Kinetic Motors Company Ltd. (hereinafter referred to KMCL) during the period 1.03.96 to 31.10.2000 by invoking the proviso to Section 11 A(1) on grounds of wilful suppression of facts with intent to evade duty.2. KMCL had supplied free of cost twenty moulds in the year 1986 (KG Type) to the assessee. Thirteen such mould (KEMA type) supplied free of cost in 1997 were imported goods on which KMCL had availed credit under Rule 57Q, had reversed the same ...

Prime Furnishing Pvt. Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The application for waiver of pre-deposit of duty of Rs. 1,25,20,626/- confirmed against the applicant company and penally of Rs. 50 lakhs imposed upon them arises out of the order of the Commissioner of Central Excise & Customs Surat. The demand has been confirmed on the ground that during the months May to August 2002, the applicants cleared waste of Polyester Texturised Yarn in excess of permissible limit of 8%.2. It is the contention of the applicants that the calculation of the percentage of waste has been done wrongly, and further that the wrong rate of duty has been applied on the basis of duty free imported raw materials were used, while they actually did not import any raw material but used indigenous material procured locally. The further contention of the applicants is that they arc not required to pay duty on the raw materials in terms of the Proviso 2 to Clause (5) of Notification No. 1/95 the proviso states that duty will be payable only when the articles are not ...

Prime Furnishings Pvt. Ltd., Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(177)ELT913Tri(Mum.)bai

1. Arguing on the application for waiver of pre-deposit of duty of Rs. 56,01,879/- confirmed on Texturised Yarn and Rs. 26,59,817/- confirmed on Raw Material procured duty free under Notification No. 1/95 CE dt.1.4.95 on the ground that the applicants who are 100% EOU engaged in the manufacture of Texturised Yam, cleared texturised yarn to sub-contractors for weaving of grey fabrics which were not shown as a resultant product in the industrial licence granted to them by the Industrial Development, Secretariat for Industrial Approvals, EOU Scheme, and penalties imposed, ld. counsel Shri Willingdon submits that vide letter dt. 27.11.2000 the applicants had applied to Development Commissioner, KFTZ, Gandhidham, to allow manufacture of grey fabrics and other products in their factory, letter of permission for manufacture of texturised yarn, dyed and printed fabrics and readymade garments was issued on 18.1.2001, the applicants applied to Development Commissioner, Kandla to modify LOP by i...

Cce Vs. Shiv Shakti Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(117)LC615Tri(Mum.)bai

1. The Revenue is aggrieved by the order of the Commissioner (Appeals) who has held that Snap Ring, Elastic ring, Contract Ring and Security ring are items of general use and merit classification under CET Sub-heading 7318.90, being made of iron and steel, setting aside the adjudication order of the Assistant Commissioner, who had held that the products merit classification as motor vehicle parts CETA Sub-heading 7808.00/8714.00 depending upon the type of motor vehicle.2. We have heard Ld. SDR and perused the records as none appeared for the Respondents in spite of notice. The Commissioner (Appeals) has held that these rings are articles of iron and steel similar to screw, bolts, nuts coach & screw, screw hooks, rivets, cotters, cotter pins, washers etc. covered by Chapter heading 73.18 of the Schedule to the CETA 1985, on application of Note 2(b) of Section XVII and Note 2 of Section XV. Since the items are specifically enumerated, the classification arrived at by the Commissione...

Diamond Tools Pvt. Ltd. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT373Tri(Mum.)bai

1. M/s Diamond Tools Pvt Ltd, the appellants are a SSI unit engaged in the manufacture of Spanners falling under Chapter Heading No. 82.04 of Central Excise Tariff Act. They are availing of modvat credit on the inputs used in the manufacture of the final product. They are maintaining separate accounts for the final products, which are exported. They were not paying duty on the waste and scrap generated during manufacture of final product, which were exported. But as directed by the Central Excise Officer, the appellants paid the duty on such scrap cleared during 1998-99, 1999-2000 and 2000-2001. They later filed a refund claim before the Dy. Commissioner for the amount so paid. The claim was rejected by the Dy. Commissioner. They did not meet with any success in appeal to the Commissioner (Appeal). Hence this appeal before.2. The appellants' contention has been that they are not liable to pay any duty on the waste and scrap generated during the process of manufacture of final product,...