Mumbai Court November 2005 Judgments

Commissioner of C. Ex. Vs. Vishnu Dyeing and Printing Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The dispute in this case is, whether loose stock of goods reflected in the RG-1 register maintained by the respondents herein who are processors of fabrics should be treated as finished goods and duty liability to be discharged thereunder at the rate prior to 16.12.98 i.e. before the introduction of the compounded levy scheme under Section 3A of the Central Excise Act and Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. It is the case of the department which is in appeal before us that the goods in question are finished goods and therefore, required to discharge duty liability at the rate prevalent prior to the introduction of the compounded levy scheme, while the respondents' case is that the goods are not finished goods and that the goods are under process and therefore, after being fully manufactured were cleared on payment of duty under the compounded levy scheme.2. We have heard both sides. We find that the finished nature of loose stoc...

Novartis Ag, Basle Vs. Addl. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)100ITD42(Mum.)

1. By this Miscellaneous Application, the assessee seeks the recall/rectification of the impugned order of the Tribunal dated 15.4.2004 in ITA No. 537/Mum./2002 on various counts.2. The first mistake, according to the applicant, lies in the submission that order of the Tribunal was passed in haste i.e., on the last date of retirement of one of the members who heard the appeal and much after the date of hearing, which had resulted in complete non-application of mind to the issues. The ld. counsel of assessee drew our attention to various dates i.e., July 1, 2003 when the hearing was concluded, January 27, 2004 when the matter was shown as part heard as some clarification was required though everything was available on record, and April 15, 2004 when the order was finally passed which is also the date of retirement of the Accountant Member, Mr. Wakharkar, who was one of the members hearing the appeal. He also invited our attention to the administrative instructions dated 19.3.2003 issue...

Shankar Vishwanath Kolhe and anr. Vs. the State of Maharashtra

Court: Mumbai

Reported in: 2006CriLJ1534

A.H. Joshi, J.1. The Appellants - accused were tried for an offence under Section 306, read with Section 34 of Indian Penal Code. While Accused No. 1 was sentenced to Rigorous Imprisonment for five years with a fine of Rs. 500.00, and, on failure to pay the same, Rigorous Imprisonment for two months, the Accused No. 2 was awarded a punishment of Rigorous Imprisonment for one year and a fine of Rs. 500.00, in default, Rigorous Imprisonment for two months.2. Appellant No. 2 died during pendency of appeal, and appeal abated in regard to her.3. The accused were charged for abetting suicide by deceased Vithabai, wife of AccusedNo. 1.4. The conclusion that Vithabai died due to consuming poison is proved by medical evidence.5. The Trial Court found that the death was suicidal on the basis of evidence of PWs 3 and 6, who are sons of AccusedNo. 1 and deceased Vithabai.6. The germ of controversy is shown to be the vice of drinking, extravagance and spend-thriftiness of AccusedNo. 1.7. According ...

Bankimchandra Makanbhai Patel Vs. State of Maharashtra and anr.

Court: Mumbai

Reported in: 2006(2)ALLMR540; 2006(2)MhLj664

F.I. Rebello, J.1. Rule. Heard forthwith.2. The petitioner claims to belong to Dhodia tribe which is recognized as a scheduled tribe pursuant to issuance of the Presidential Notification under Article 342(1) of the Constitution of India both in the State of Gujarat as also in the State of Maharashtra. The petitioner's father was born on 2-6-1953 at village Pitha, Taluka Chikhali, District Valsad now in State of Gujarat. The petitioner's father was employed with the Western Railway since 23-1-1976. The petitioner was born on 15-8-1979 at village Pitha, Valsad in the State of Gujarat. Petitioner's and his father's caste is shown as 'Hindu Dhodia'. It is the case of the petitioner that he was granted certificate of domicile on 4-2-1997 by the Additional Chief Metropolitan Magistrate, 24th Court, Borivali, Mumbai setting out that the petitioner is a domicile of State of Maharashtra. The petitioner sought admission to the Engineering degree course and as such he moved respondent No. 2 which...

Manjulabai Tulshiram Pitare Vs. Sukhdeo Bhanu KuThe and anr.

Court: Mumbai

Reported in: 2006(3)BomCR825

Chavan R.C., J.1. The appellant herein was the original defendant before the learned Civil Judge, Junior Division, Sakoli, who had dismissed Regular Civil Suit No. 443 of 1988 filed by the respondent/plaintiff against her. The respondent appealed and the appeal came to be allowed by the learned Additional District Judge, Bhandara. Aggrieved thereby, the defendant, the appellant herein, has preferred this appeal.2. Appellant Manjulabai is undisputedly the daughter of one Bhanu Kuthe, who died on 15-6-1955. The suit-field was likewise undisputedly owned by Bhanu Kuthe and is in possession of Manjulabai almost since Bhanu's death. It has also been mutated in the name of Manjulabai.3. Original plaintiff Sukhdeo, the respondent herein, and his mother Gangabai, who died during the pendency of the suit, claimed that Gangabai was the second wife of Bhanu after the demise of Manjulabai's mother. Respondent Sukhdeo was Gangabai's son born of said Bhanu. Gangabai claimed that she was the real sis...

Public Concern for Governance Trust Charitable Trust Registered Under ... Overruled

Court: Mumbai

H.L. Gokhale, J.1. The Petitioner is a Registered Trust which has filed this Public Interest Litigation in respect of the allotment of residential plots in Navi Mumbai Municipal Area by Respondent No. 2 - City and Industrial Development Corporation. CIDCO is the Authority constituted by Respondent No. 1 State of Maharashtra under the Maharashtra Regional and Town Planning Act, 1966 (MRTP Act) for development of Navi Mumbai amongst other townships. The Petitioner trust is created to promote respect for law and transparancy and accountability in governance amongst other objectives. It is founded and led by eminent citizens which include Mr. B.G. Deshmukh, former Cabinet Secretary, Mr. J.F. Rebeiro, former Director General of Police and Dr. R.K. Anand, an eminent physician with Jaslok Hospital. The principal submission of the Petitioner trust is that although the relevant scheme of CIDCO is for the benefit of genuine housing societies, the plots thereunder are grabbed by builders in the n...

Pudumjee Pulp and Paper Mills Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These two sets of appeals, one by M/s. Pudumjee Pulp and Paper Mills Ltd., (hereinafter referred to as "PPPML") and its co-noticees and the other by M/s. Pudumjee Agro Industries Ltd., (hereinafter referred to as "PAIL") and its four appeals are being disposed of by a common order, inasmuch as the issue involved in both these sets of appeals is common and the appeals were heard together.2. The first set of appeals by M/s, PPPML is against order-in-original No. 20/99 passed by the Commissioner of Central Excise, Mumbai confirming demands of duty of Rs. 51,05,32,900/- (Rupees fifty-one crores five lakhs thirty-two thousand nine hundred only) in respect of different varieties of papers being manufactured by the said appellants. In addition, personal penalty of identical amount has also been imposed under the provisions of Rule 173Q(1) of Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944.Further, land, building, plant and machinery of the said appellants...

Park Nonwoven Pvt. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The appellants have imported the impugned goods without a valid import licence and they are not covered under the transitory provision as they have not imported the goods within the original validity period of the L.C. Hence, we are of the view that the goods are liable to confiscation. However, considering the circumstances of the case including the fact that the goods have been imported under the extended L.C. which was initially entered into prior to amendment in the import policy, we reduce the redemption fine to Rs. 2.5 Lakhs (Rs. Two Lakhs Fifty Thousand Only) and set aside the penalty. The appeal is otherwise rejected....

Vijay Profile Centre Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The applications for waiver of pre-deposit of duty of Rs. 2,85,746/-(Rupees Two lacs eight rive thousand seven hundred forty six only) arise out of the order of the Commissioner (Appeals), Pune, who upheld two separate adjudication orders and confirmed the demands of Rs. 2,71,413/- (Rupees Two lacs seventy one thousand four hundred thirteen only) and Rs. 14,333/- (Rupees Fourteen thousand three hundred thirty three only) holding that process of profile cutting made out from MS Plate indefinite shape and design as per customers requirements amounts to manufacture.2. We have heard both sides. The plea of the applicants is that they are carrying out the activity mainly of cutting from the rectangular shapes to smaller shapes, which does not amounts to manufacture as well as profile cutting as per customers' requirements that major part of their activity does not amount to manufacture; that the activity of manufacturing is a very small operation and the activities are carried out in th...

Sarika Paints Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This application for waiver of pre-deposit of penalty and stay recovery thereof arises out of the order of the Commissioner of Central Excise, Ahmedabad-III. In the impugned order, the Commissioner imposed a penalty of Rs. 10,00,000/- (Rupees Ten lacs only) on the applicant for having issued modvatable invoices in order to facilitate availment of credit by the recipients. The Commissioner has demanded the credit of Rs. 1,36,00,951.82 (Rupees One crore thirty six lacs nine hundred fifty one and paise eight two only) from M/s Ajay Agrochem, who were the alleged recipients of modvatable inputs. The contention of the applicant is that no penalty is imposable on him under Rule 173Q (1) of Central Excise Rules, 1944, as he has not dealt with the goods liable to confiscation. The applicant also relied upon the decision of this Bench in the case of M/s Ekta Enterprises and Ors. - Order No. A/1596 - 1599/WZB/2004/C-I dated 21st September 2004 to argue that penalty under Rule 173Q (1) could ...