Mumbai Court October 2005 Judgments

Commissioner of Customs (import) Vs. Bmc Spinners Pvt. Ltd. and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. It is not understood why such a large number of appeals filed by the Department have been kept pending by the Registry while the appeals against the same impugned orders have been listed and heard earlier on 13.03.2003 by another Bench and an Order has been passed on 22.05.2003 dismissing the appeals filed by the respondents.Shri Anil Balani, learned advocate appearing for some of the appellants fairly states that though the Bench Order dtd. 22.05.2003 refers to only one of the impugned order-in-original dtd. 29.01.1997, it in fact relates to both the impugned orders-in-original. He also fairly concedes that the department's appeals were filed in time and were very much on Tribunal's record on the date, the appeals of the respondents were heard and hence, in view of the Large Bench decision in the case of C.C.E. Chandigarh v. Standard Tapulin Industries , the appeals filed by the department and the appeals filed by the respondents were required to be heard togethe...

Commissioner of Customs Vs. Videocon International Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(178)ELT612Tri(Mum.)bai

1. Heard both sides. The departmental appeal is for enhancement of redemption fine in view of the high value of the goods. We find that the adjudicating Commissioner has taken a lenient view and has imposed a redemption fine of Rs. 10,37,170.20 on the ground that the impugned goods have been imported by the actual user.2. In view of the reasoning given, we do not find any reason to interfere with the impugned order. Hence, the Department's appeal is rejected. The cross-objection filed by the respondents is also rejected as not pressed....

The D.C.i.T. (Osd), Range 7(2) Vs. Saraf Chemicals Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102ITD356(Mum.)

1. These three departmental appeals, involving common issues, are disposed of by this common order as under: 2. The first ground of appeal pertains to deletion by the ld. CIT(A) of the addition of Rs. 62,858/- made by the AO on account of unutilized Modvat credit. Both the parties agreed that this ground is covered in assessee's favour by the Hon'ble Supreme Court decision in the case of CIT v. Indo Nippon Chemical Co. Ltd. 261 ITR 275, affirming the Hon'ble Bombay High Court decision reported at 245 ITR 384. Accordingly, the finding of the ld. CIT(A) on this issue is confirmed.3. The ground No. 2 pertains to the finding of the ld. CIT (A) that Excise Duty is to be excluded from the total turnover for computation of deduction Under Section 80HHC. This issue is also admitted to be covered in assessee's favour by the Bombay High Court decision in the case of Sudarshan Chemicals 245 ITR 769. Accordingly, the order of the ld. CIT(A) on this issue is confirmed.4. The ground No. 3 pertains ...

Bombay Environmental Action Group, a Society Registered Under the Soci ... Overruled

Court: Mumbai

Reported in: 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)

S. Radhakrishnan, J.1. The above Petition has been filed in larger public interest, to protect the interests of residents of Mumbai and to improve the quality of life in Mumbai, which has drastically deteriorated during the last fifteen years. The above Petition is prevent further serious damage to the town Planning and ecology so as to avoid an irretrievable breakdown of the city. Recent deluge during the last week of July this year, exposed as to how the city's sewerage and drainage system was unable to cope up and for almost a week the entire city was completely crippled.2. The first Petitioner Bombay Environmental Action Group is a public charitable trust duly registered and also a registered society. Its aims and objects are, inter alia, to look after the environment in all aspects. On a number of occasions, the above Petitioner has initiated and/or participated in matters of environmental importance for the preservation and improvement of the environment in furtherance of the pub...

Popcorn Properties Private Limited and anr. Vs. State of Maharashtra a ...

Court: Mumbai

Reported in: 2006(1)ALLMR79; 2005(6)BomCR518; (2005)107BOMLR601

D.Y. Chandrachud, J.1. The Mumbai Housing and Area Development Board owns a plot of land admeasuring 10,000 sq.mters, situated at Adishankarachaya Marg, Powai Lake, Mumbai. The Board, which is the Third Respondent in these proceedings, invited tenders in November 2004 for the lease of the plot which was to be developed for a hotel. The period of lease was to be 90 years, the initial period being 30 years, followed by renewals for two successive terms of equivalent duration. Application forms were to be distributed between 22nd and 30th November 2004 and the last date for acceptance of bids was 2nd December 2004. Bidders were required to furnish an earnest money deposit of Rs. 1 crore together with the application. Of the lease rental that was quoted by each bidder, an amount of 8% was to be paid along with the bid amount, 25% was liable to be paid within fifteen days of the letter of acceptance and the balance 75% within thirty days of the issue of an IOD by the Municipal Corporation. ...

Joseph BaIn D'Souza and Ors. Vs. State of Maharashtra and Ors.

Court: Mumbai

Reported in: 2005(6)BomCR543; (2005)107BOMLR565

D.Y. Chandrachud, J.I1. The issues which are raised before the Court by three citizens define for the present and will determine for posterity the quality of life for the residents of the island city of Mumbai. The questions which confront the Court present on the one hand the dangers of urban disruption brought about by unchecked construction and on the other hand the need to protect the constitutionally guaranteed right to life of the large, if even silent, majority. With the destruction that was caused in the aftermath of monsoon rains this year in Mumbai, a hard look at them cannot be postponed. The urban environment of Mumbai is perched upon a precipice, one where the dividing line between existence and destruction is so tenuous as to leave an observer to question whether it exists. Every urban disaster is a grim reminder of the many more waiting to happen unless lessons are learnt and corrective measures taken. The issues are not free of complexity, but they must be confronted, i...

The State of Maharashtra Through the Addl. Chief Secretary to Governme ...

Court: Mumbai

Reported in: 2006(1)ALLMR450; 2006(1)BomCR117; (2005)107BOMLR1111; 2006(2)MhLj538

D.B. Bhosale, J.1. Heard learned Counsel for the parties.2. Rule, returnable forthwith. Mr. Pitale, learned Counsel waives service for the respondents. By consent of the parties the matter is taken up for final hearing.3. These writ petitions under Article 226 of the Constitution of India are directed against the common judgment and order dated 19.12.2003 rendered by the Maharashtra Administrative Tribunal, Mumbai Bench, Mumbai in original application Nos. 1086, 1088, 1089 and 1091 of 2003 by which all the original applications filed by the respondents seeking quashing of their suspension and reinstatement have been allowed. The Tribunal by the impugned judgment, has directed the petitioners to reinstate all the respondents in non-executive posts till the conclusion of their trials in the criminal cases pending against them under the provisions of Prevention of Corruption Act, 1988 (for short 'the said Act').4. The respondents-original applicants, at the relevant time, were working in ...

Navnath Maruti Chavan Vs. Conservator of Forest and anr.

Court: Mumbai

Reported in: 2006(1)MhLj710

Nishita Mhatre, J.1. This petition challenges the judgment and order dated 13th September, 2001 passed by the Industrial Court, Pune in Complaint (ULP) No. 577 of 1998 dismissing the complaint. The complaint filed by the petitioner was under Items 5, 6, 9 and 10 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971(hereinafter referred to as 'the Act').2. The petitioner joined the services as a forest worker on 13th July, 1995. He was required to do all the work that permanent employees were doing in the Forest Department. However, despite completion of 240 days in service, the respondents did not make the petitioner permanent in employment. The petitioner was not paid wages which were payable to the permanent employees. The petitioner therefore filed complaint (ULP) No. 577 of 1998 under Items 5, 6, 9 and 10 of Schedule IV of the Act before the Industrial Court, Pune on 30th September, 1998. Written Statement was filed by the...

Mukand Ltd. Vs. Municipal Corporation for Greater Bombay and ors.

Court: Mumbai

Reported in: 2006(2)ALLMR345; 2006(1)MhLj527

V.M. Kanade, J.1. The petitioners by this petition are challenging the demand notices issued by the respondent-Municipal Corporation for Greater Bombay pertaining to the period from April, 1974 to June, 1987 in respect of an aggregate sum of Rs. 24,15,669/-. Few facts which are relevant for the purpose of deciding this petition are as under:-2. The petitioners are a company incorporated under the provisions of the Companies Act, 1913. The respondent No. 1 is the Municipal Corporation for Greater Bombay and respondent Nos. 2 and 3 are the officers of respondent No. 1-Corporation. The petitioners received demand notices on 11-2-1994 which were purportedly supplementary bills issued by the respondents demanding sewerage charges which were allegedly due from April, 1974 to June, 1987. These bills were purportedly raised under Rule 6 of the Water Charges Rules. By letter dated 5-3-1994 the petitioners informed the Assistant Assessor and Collector of the respondent-Corporation stating therei...

State of Maharashtra Vs. Mahesh Singh

Court: Mumbai

Reported in: 2(2006)DMC287

R.C. Chavan, J.1. By this appeal the State has challenged respondent's acquittal for the offence punishable under Section 302 of the Penal Code, recorded by the learned 6th Additional Sessions Judge, Nagpur.2. The respondent was tried for murder of his wife by setting her ablaze on 27th 'November, 1991 at his residence on account of a petty domestic dispute. Respondent's wife Pushpabai, who had sustained burn injuries, was taken to hospital where police caused her dying declaration to be recorded before a Special Executive Magistrate. In the said declaration the victim implicated the respondent. An offence was registered. The victim succumbed to her injuries on 7.12.1991. After an inquest her body was sent for post-mortem examination and it was found that the victim died on account of 54% burns suffered by her. Police recorded statement of witnesses, seized incriminating articles and sent them to the Forensic Science Laboratory and on completion of investigation submitted charge-sheet ...