Mumbai Court February 2005 Judgments

Shri Haresh B. Raghani Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(185)ELT99Tri(Mum.)bai

1. Briefly the facts that on 24/09/95 the Customs Officers seized 24,600 gms of gold from Ethiopian Airlines Flight No. ET/670.Investigation revealed that the Co-pilot of the flight, Nahusenay Getachew, was the person who illegally brought the said gold into India, concealing it in the cockpit. In his statement admitted on an earlier occasion he smuggled gold weighing 3 kgs and handed it over to one Shri Haresh Raghani, whose visiting card was given to him by the person who gave him the gold in Addis Ababa, he carried back the sale proceeds of gold (3 kgs) back to Addis Ababa and that on the present occasion his instruction was not to hand over the gold to Haresh Raghani, the appellant.2. In his statement dated 30/11/95, the appellant Shri Haresh Raghani admitted that Mr. Nahusenay Getachew, the co-pilot came to his shop in July 1995 with gold and handed it over to him with a direction that it should be handed over to one Amelmal. He did so. It may be mentioned that Getachew mentioned...

Ghatge Patil India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. This appeal arises out of the order of the Commissioner (Appeals), who in the impugned order disallowed Modvat Credit taken on various inputs received from time to time by the appellants. The total amount of Modvat Credit disallowed is Rs. 2,31,802/-. The appellant contends that he is entitled to the credit to the tune of Rs. 2,25,391/- out of total credit disallowed. The Commissioner (Appeals) has recorded his findings in para 4(i) and 4(v) of his order in regard to disallowance of credit of Rs. 2,31,802/-. In the first mentioned para, the Commissioner (Appeals) observed that the appellants have not contested the issue involved in the matter relating to disallowance of Modvat credit of Rs. 1,12,802/-. I perused the records and find that the appellants have been contesting this issue in their reply to the show cause notice as well as in their appeal of memorandum before the Commissioner (Appeals). It is not understood as to how the Commissioner (Appeals) comes to the findings that ...

General Employees Association a Registered Trade Union Vs. Rashtriya C ...

Court: Mumbai

Reported in: (2006)ILLJ647Bom

B.H. Marlapalle, J.1. The Petitioner is a registered Trade Union under the Trade Unions Act, 1926 and represents mainly the contract labours employed under the Respondent No. 1. It had filed Writ Petition No. 5981 of 1997 against the respondent No. 1 for Abolition of Contract Labour System prevailing under it in respect of the contract workers numbering about 276. It had also prayed for directions not to remove any of these contract workers during the pendency of the main petition. 2. By an order dated 26.2.1998 passed in W.P. No. 5981 of 1997, a Division Bench of this Court issued ad-interim directions against the Respondents No. 1 and 2 in the said petition not to terminate the services of the employees described at Exhibit-A to the petition and who may be working as on that date. On 23.3.1998 when Writ Petition No. 5981 of 1997 came up for hearing on admission, another Division Bench granted Rule and disposed of the petition by making Rule absolute in terms of the following order: 1...

Mahadeo Bhau Khilare (Mane), Vs. State of Maharashtra,

Court: Mumbai

Reported in: 2005(3)ALLMR717

Nishita Mhatre, J.1. By this Writ Petition, the Petitioners challenge the order dated 20th July 2001 passed by the Maharashtra Administrative Tribunal rejecting their Original Applications. The Petitioners seek absorption of their service with the State Government in the post of Talathis, Class III in District Sangli in accordance with the Government Resolution dated 22nd October 1996. 2. The Petitioners contend that they have been working for years together as unpaid candidates as Assistant to the Talathi. Their appointment orders had been issued either by the Tahsildar or Talathi. According to the Petitioners, in view of the Government Resolution dated 22nd October 1996 whereunder a scheme has been framed for absorption of unpaid candidates, the Petitioners are also entitled to be absorbed in service of the State Government. The Petitioners, therefore, filed Original Application Nos.319 of 1997, 325 of 1997 and 329 of 1997 respectively before the Maharashtra Administrative Tribunal. ...

Vijay Jawaharlalji Darda and ors. Vs. Laxmikanth C. Gupta and anr.

Court: Mumbai

Reported in: 2005CriLJ1886

ORDERS.T. Kharche, J. 1. By invoking the jurisdiction of this Court under Section 482 of the Code of Criminal Procedure, this application takes an exception to the order of the learned J.M.F.C., Nagpur (2nd Court), directing to issue process under Section 500 read with Section 34 of Indian Penal Code against all the applicants/accused in Cri. Complaint Case No. 93 of 1999 and the applicants herein sought the relief that the criminal prosecution against them at the instance of respondent No. 1 be quashed.2. Brief facts are required to be stated as under :The applicant No. 1 is the Chairman-cum-Managing Director, applicant No. 2 is the Executive Editor and applicant No. 3 happens to be Printer and Publisher of Daily Lokmat Groups of Newspaper. A news item was published on 6-3-1999 in daily Lokmat Samachar newspaper in which certain imputations were made against respondent No. 1 and, therefore, the latter had instituted a criminal complaint for the offence punishable under Section 500 of ...

Bhushan S/O Arvind Sonawane Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2005(6)BomCR408; 2005(3)MhLj467

M.G. Gaikwad, J.1. Rule returnable forthwith. By consent of parties, petitions are heard and decided finally.2. The petitioners in all these petitions are the employees of Ashram School run by respondent No. 4 Dnyan Vikas Mandal, Indave, Tq. Sakri, Dist. Dhule. The proposal for approval of their appointments has been rejected by common order dated 31-3-2004 by respondent No. 2. The said order is challenged by them by preferring separate writ petitions. The validity of order of rejection of approval being the common question in all these four petitions, these petitions are decided by this common judgment.3. Respondent No. 4 Society runs aided Ashram School at Indave, Tq. Sakri, Dist. Dhule. The petitioner Yogesh Deore has been appointed as Assistant Teacher in the year 1999-2000. He belongs to open category. Petitioner Bhushan Sonavane; who belongs to open category, is appointed as Assistant Teacher in the year 2000-01. Petitioner Jotising Bagul, who belongs to Scheduled Tribe category,...

Yashwant Alias Samir Bhagat Vs. the State

Court: Mumbai

Reported in: (2005)107BOMLR388

A.P. Lavande, J.1. By this appeal, the appellant takes exception to judgment and order dated 21.11.2003, passed by the learned Sessions Judge, North Goa, Panaji in Sessions Case No. 1/2003, convicting the appellant under Sections 302 and 454 of the Indian Penal Code and sentencing him to suffer imprisonment for life and to pay a fine of Rs. 3.000/-, in default to suffer rigorous imprisonment for three months for the offence under Section 302 of the I.P.C. and further sentencing him to suffer rigorous imprisonment for three years and to pay a fine of Rs. 1,000/-, in default, to suffer rigorous imprisonment for one month for the offence under Section 454 of the I.P.C.2. The prosecution case, in brief, is that on 18.9.2002 between 13.00 to 13.25 hours, at Panshiwada, Pernem, the appellant effected entry into the room of Shri Chandrakant Yashwant Bhagat by cutting window grills and assaulted his wife Kavita Chandrakant Bhagat with a knife on her abdomen with an intention to commit her murd...

Mother Dairy Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(183)ELT303Tri(Mum.)bai

2. The issue involved is whether the Cenvat Credit is correctly availed and utilized on furnace oil stored outside the factory without proper permission and used in the manufacture of steam outside the factory. It is seen that the factory is a composite structure consisting of different floors, The activities of storing furnace oil and using the same in the manufacture of steam have been carried out within the precincts of the factory premises. The definition of factory as given in Section 2 (e) is as under:- "Factory means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on." Thus in the facts of the present case it cannot be said that the furnace oil is stored and used outside the factory premises. We find that the appellant has fully complied with the pro...

Divji Warner Pvt. Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The issue involved is whether the royalty paid for technical know-how in includible in the assessable value of the imported components.2. For the sake of reference, the clause relating to 'Royalty' is reproduced as under : "6.1) In consideration of the obligations undertaken by BWA under this Agreement, LICENSEE shall, among other things, pay BWA an earned royalty for the duration of the Agreement, including any extensions thereof, beginning from the date of commencement of COMMERCIAL PRODUCTION of the applicable Group of LICENSED PRODUCTS sold during the terms of this Agreement in the Primary Territory by the LICENSEE, net of any income tax of india on such royalties (such Indian Income Tax to be borne and paid by the LICENSEE), equal to : b) three percent (3%) of NET SALES of Group II LICENSED PRODUCTS ; and Provided that the total payment of royalties for all Group of LICENSED PRODUCTS does not exceed eight percent (8) of net sales over a period of ten (10) yea...

Morarji Gokuldas Spg. and Wvg. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(184)ELT174Tri(Mum.)bai

2. The issue involved is whether doubling of yarn is liable to duty. It is undisputed that the appellant has the facility for manufacturing single yarn with plant and machinery. The appellant was claiming benefit of Notification 35/95 C. Ex dated 16.3.95 sr. no. 1, which is reproduced as under :__________________________________________________________________________________Sr. No. Chapter Description Rate Conditions of Goods__________________________________________________________________________________1. 51, 52, 54, 55 Yarn (other than sewing Nil If the yarn is, - thread), double or (i) meant for use in the multifold including manufacturer cabled yarn of fabrics, and (ii)manufactured out of__________________________________________________________________________________ The above Notification was amended by Notification No. 84/95 CE dated 18.5.95, which incorporated the following clause viz. - (ii) after the Table, the following proviso shall be added, namely, - "provided that t...