Mumbai Court September 2004 Judgments

Dr. Caetano Jose Filomeno Jacinto De Loiola Pereira Alias Dr. Caetano ...

Court: Mumbai

Reported in: 2005(1)ALLMR797; (2005)107BOMLR554

N.A. Britto, J.1. These appeals are filed by both the parties in L.A.C. No. 146/1993 against the Judgment/Award dated 10.4.2002 of the learned IInd Additional District Judge, Margao. 2. The parties hereto shall be referred to in the names as they appear in the cause title of the said case. 3. Some facts are required to be stated to dispose of these appeals.By virtue of Notification issued under Section 4(1) of the Land Acquisition Act, 1894 (Act, for short) and published on Gazette dated 23.2.89, the Government acquired 20250 sq.m. of the land of the applicant for the purpose of development of Benaulim Beach in Salcete Taluka, namely for the construction of restaurant, changing rooms, toilets and other facilities for tourists and by virtue of an Award dated 1.4.1999 the Land Acquisition Officer awarded to the applicant compensation at the rate of Rs. 12/- per sq.m. In fixing the said compensation at the rate of Rs. 12/- per sq.m. The L.A.O. took into consideration three sale deeds by w...

Special Land Acquisition Officer and anr. Vs. Mariano Caetano Clarimun ...

Court: Mumbai

Reported in: 2005(2)ALLMR371; 2005(3)MhLj249

N.A. Britto, J. 1. This appeal is directed against the Judgment/Award dated 6-9-2002 of the learned Addl. District Judge (II), Panaji by which the learned Addl. District Judge has enhanced the compensation payable to the respondent (Applicant, for short) from Rs. 12/- per sq.m. to Rs. 100/- per sq.m.2. Some facts are required to be stated to dispose of this appeal.3. By virtue of Notification issued under Section 4(1) of the Land Acquisition Act, 1894 published on Gazette dated 30-12-1991, the Government acquired about 158781 sq.m. of land for the purpose of construction of a New B.G. Line between Roha and Mangalore in village Malar of Tiswadi taluka. In the said acquisition an area of 8875 sq.m. from Survey No. 194 of Malar village belonging to the applicant was also acquired. '4. By Award dated 7-3-1994, the Land Acquisition Officer awarded to the applicant compensation at the rate of Rs. 12/- per sq.m. and dissatisfied with the same, the applicant sought a reference to be made under...

Communicate of Candolim, Represented by Its Attorney Mr. A.J. Pinto Vs ...

Court: Mumbai

Reported in: (2005)107BOMLR608

B.H. Marlapalle, J.1. This appeal under Section 4 of the Land Acquisition Act, 1894 arises from an award passed by the Reference Court in Land Acquisition Case No. 20 of 1987 whereby the reference was rejected and the market value of Rs. 10/ - per sq. meter awarded by the Land Acquisition Officer was confirmed.2. By notification under Section 4(1) of the Land Acquisition Act, 1894 (for short, the Act] published in the Official Gazette on 7th January, 1983, the State Government acquired the land of the appellant admeasuring 3.13,630 sq. meters for recreational and sports facilities including Golf course, helipad etc. at Aguada Plateau, Candolim, Bardez, Goa. The Land Acquisition Officer by his award dated 21st March, 1986, fixed the market value of the land at Rs. 10/- per sq. meter and not being satisfied with the said compensation rate, the appellant/claimant had moved a reference under Section 18 of the Act and a reference came to be rejected by the earlier award dated 24th February,...

Jt. Cit Vs. Latika V. Waman

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)1SOT535(Mum.)

This appeal by the department and the Cross objection of the assessee are directed against the undated order of the CIT (A) passed under section 158BC of the Income Tax Act, 1961 (hereinafter referred to as the Act) for the block period consisting of assessment years 1989-90 to 1999-2000.The grievance of the department is against the deletion of the entire undisclosed income of Rs. 12,60,000 ignoring the fact that the assessees husband was the defactoowner of M/s. Mayur Trading Company and also the fact that it was based on the voluntary declaration of the assessees husband. In her Cross Objection, the assessee has raised a ground to the effect that it was not a valid assessment order as the search warrant was not in the name of the assessee.The assessee, an individual, is the Proprietress of M/s. Mayur trading Company, which is engaged in the wholesale business of potatoes and onions on commission basis and she is regularly assessed to tax. Her husband Shri Vishwamber Waman is the Pr...

Omega Shipping Agencies Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This appeal is filed against the order of Commissioner of Customs, Nhava Sheva, Maharashtra. In the impugned order the Commissioner confiscated unmanifested cargo under Section 111 (f) of the Customs Act and imposed a penalty of Rs. 40,000/- under Section 112 (a) of the Customs Act on the appellant.2. The findings of the Commissioner as stated in the impugned order are set out below: "I have carefully considered the written and oral submissions and examined the case records. The facts are not in dispute in this case. Goods of value Rs. 42,51,868/- were not manifested and these goods had a duty liability of Rs. 16,75,026/-. Section 30 of the Customs Act, 1962 relating to the filing of the import manifest provides clearly that the manifest must be complete and correct and the person delivering the import manifest shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. Any dutiable goods that are imported and not included in the IGM are liable fo...

Commissioner of Customs Vs. Tata Chemicals Ltd. and Bla

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(177)ELT1038Tri(Mum.)bai

1. This is not so much about coal as its ash content. Notification 35/90 dated 20.3.1990 exempts coking coal of ash content below 12% from so much of duty of Customs as was in excess of 5% ad valorem.Notification 23/91 exempts similar coal from the whole of auxiliary duty. The respondents imported metallurgical coal weighing 38462 MT (33462 MT belonged to TCL and 5000 MT to BLA) and claimed the benefit of the above said notifications. Bills of entry filed by the respective importers; were assessed provisionally subject to determination of ash content. Samples were drawn and sent to CFRI(Central Fuel Research Institute) for analysis who opined that the ash content of coal belonging to TCL is 13.8% by wt. and that of BLA is 12.6% by wt. The department communicated the results to the importers. The importers protested against the report and asked for the representative samples which were sent for analysis. The department thereupon sent another set of samples lying with them to CRCL for a...

Crompton Greaves Ltd. and S.N. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. In the impugned order, the Commissioner of Central Excise, Augrangabad, confirmed a demand of Rs. 94,48,210/- against the appellant company under proviso to Section 11A(1) of the Central Excise Act 1944, imposed an equal amount of penalty on the company under Section 11AC, demanded interest under Section 11AB and imposed a penalty of Rs. 25,000/- on the senior finance executive of the company under Rule 209A of the Central Excise Rules. The appeals are directed against this order of the Commissioner.2. Briefly the facts are that the appellant company manufactured and cleared various types of vacuum interrupters (VI) tubes to their own unit at Nasik. They had not filed any price declaration under Rule 173C of the Central Excise Rules in respect of clearances made to their Nasik unit. They were paying central excise duty on the price shown in the purchase orders received from their Nasik unit. They were also dealing the same / identical VI tubes to their customers but at price higher...

Cce Vs. Shreeji Courier Services

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(117)LC818Tri(Mum.)bai

1. This appeal is by the Revenue against the order of the Commissioner (Appeals). The issue decided by the Commissioner (Appeals) is whether a penalty can be imposed for the late filing of return when the levy of service tax was at a nascent stage. The respondent is a mandap keeper.The Commissioner (Appeals) relied on the decision in the case of Sajjan Kumuar Kariawala v. CCE, Allahabad 1997 (20) RLT 434 wherein it was held that the appellant was a new assessee and was not conversant with the filing of tax return and, therefore, no case for imposing a penalty was made out. He also relied on two other decisions reported in 2001 (43) RLT 51 (T) and and held that late filing of return is a procedural lapse and, therefore, set aside the penalty imposed by the lower authority under Section 77 of the Finance Act, 1994.R.B. Bahutule v. CCE, Mumbai , the Tribunal held that delay in filing service tax returns and penalty thereof can be imposed on persons who failed to pay service tax and not o...

Commissioner of Central Excise Vs. Air Express Courier Services

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT409Tri(Mum.)bai

1. This appeal is filed by the Revenue against the order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) relied on the decision in the case of Sajjan Kumar Kariwala v. CCE, Allahabad [2003 (159) E.L.T. 1131 (Tri.) = 1997 (20) RLT 885] and two other decisions reported in 2001 (131) E.L.T. 274 (Tri.) = 2001 (43) RLT 51 (T) and 1999 (105) E.L.T. 434 (T) and held that non-filing of returns in time is only a procedural lapse and, therefore, penalty is not warranted for such a lapse. The case of the department is not that the respondent failed to discharge the service tax liability. The only lapse is delayed filing of return. Following the ratio of the decision in the case of R.B. Bahutule v. CCE, Mumbai [2004 (166) E.L.T.233] the appeal is rejected....

Ronuk Manufacturing Co. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT33Tri(Mum.)bai

1. The appellants are job workers, who carry out the process of embossing and pleating on fabrics received by them. The department's view is that such processes are those of manufacture under Chapter 54.06 to the schedule of Central Excise Tariff Act, 1985 and chargeable to basic duty of excise @ 12% ad valorem and additional duty of excise @ 8% ad volarem. As the appellants had cleared the manufactured goods without Central Excise registration and without payment of Central Excise duty, show cause notices (the details of which are to be found in the Annexure to this order) were issued proposing recovery of duty.The defence of the appellants that the processes carried out by them do not amount to manufacture in the light of the Apex Court's decision in Siddeshwari Cotton Mills (1989 (39) ELT 498 SC) was rejected by the Deputy Commissioner, who confirmed duty demand and also imposed a consolidated penalty of Rs. 25.00/- lacs under Rule 173Q of Central Excise Rules 1944. The Commissione...