Mumbai Court February 2005 Judgments

Worldwide Commodities Trading Vs. Commr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT194Tri(Mum.)bai

1. Heard both sides. This appeal relates to importation of white sugar from Mexico, which during the month of June, 1998 was damaged by sea water as a result of a severe cyclone. The damaged cargo was examined and declared unfit for human consumption. The damaged goods were destroyed and it is the claim of the appellants that figures shown in Surveyor's certificate tallies with the certificate of Traffic Manager of Kandla Port Trust. The appellants have also submitted a certificate from the National Insurance Corporation before the original authority, who being satisfied granted refund of duty paid in respect of the damaged bags, which was earlier paid by the importers. On an appeal by the Department against the order of the original authority, the Commissioner (Appeals) has set aside the original order. He has relied on the decision of the Apex Court in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. stating that the appellants have claimed neither remission of duty under Section ...

Pooja Tex Prints (P) Ltd. and Shri Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(184)ELT257Tri(Mum.)bai

2. The ld. JDR submitted that the appellants were covered under para 6.8 (b) of the EXIM Policy 2002 - 07 and not interim of para 6.9 (b) of the said policy and as such the appellants are not entitled for the benefit under any of the Notifications viz. Notification Nos. 2/95 dated 04.01.95, 8/97-CE dtd. 01.09.97, 13/98-CE dtd. 02.06.98 and 20/2002-CE dated 01.03.2002. He submitted that the Commissioner has rightly confirmed the demands, imposed penalty, aggregating to Rs. 43 crores on the appellants.3. The appellants have sought for adjournment on the ground that their Counsel has to appear in the matter who is suffering from viral fever from Saturday night i.e. 19.02.2005.4. The ld. JDR appearing for the Revenue strongly opposed the adjournment particularly on the ground that the stay petition ha been filed sometime in July 2004 and it has been listed for hearing after about seven months and during this period the appellants have enjoyed the stay without any stay order being passed i...

integra Hindustan Control Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(101)ECC601

1. This is an appeal filed by the assessee against the impugned Order-in-Appeal dated 24.10.2000 passed by the Commissioner of Central Excise & Customs (Appeals), Vadodara, who has confirmed the Order-in-Original passed by the Assistant Commissioner in respect of classification of goods "Relays" under CH/SH No. 8530.00 of the Central Excise Tariff Act, 1985, and confirmed the demand of duty raised against the appellants.2. In this appeal, the issues involved are classification of goods and limitation.3. The appellants are basically engaged in production and clearance of specially designed Electrical Signalling, Safety or Traffic Controlling Equipment and these including, specially designed Relays and Track Circuits, for Railways, which were originally classified by the appellants under Sub-heading 8608.00 of the First Schedule to the Central Excise Tariff Act, 1985. However, subsequently, they realized that their goods are Signalling or Safety or Traffic Control Equipment, meant f...

Commissioner of Customs Vs. Shri Deepak Ganeriwala,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(192)ELT840Tri(Mum.)bai

1. The Revenue is in appeal against an Order-in-Appeal dated 19.02.2004 passed by the Commissioner of Customs (Appeal), (Airport) Mumbai.2. The Officers of the Directorate of Revenue Intelligence, Mumbai Zone, intercepted a consignment of readymade garment and other goods consisting of 12 gunny bags, which arrived from Kolkatta on 20.11.2002.The said goods were cleared through Calcutta Customs earlier under Bill of Entry No. 278108 dated 30.10.2002 in the name of M/s. Deepak enterprises, Kolkatta, and in the course of examination, it was found that the said goods were misdeclared in terms of value, quantity, description and later the case was handed over to R&I of Preventive Commissionerate of Mumbai Custom on 25.02.2003. Thereafter, detailed investigations were carried out and the case was adjudicated by the Additional Commissioner of customs, by which goods were confiscated and CVD of Rs. 6,641/-, which has been short levied, has been confirmed and an option to redeem the goods ...

Shri Inder Jaisinghani and Jai Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. M/s Jaisingh Wires P Ltd (hereinafter referred to as 'Jaisingh') is a manufacturer of Copper/Aluminium Conductors, plastic electric insulated wires & cables of various grades falling under Chapter 74, 76 & 78 of the Central Excise Tariff. It was alleged that M/s Jaisingh were supplying goods to their inter-related units, M/s Polycab Cables Pvt Ltd and M/s Polycab Wires Pvt Ltd on the basis of normal invoice value and were not adopting Rule 8 of the Central Excise Valuation Rules, 2000, which stipulated that the value in such cases to be taken at One Hundred and Fifteen Percent of the cost of production of the goods. The differential duty amounting to Rs. 2,01,74,987/- was paid on 15.11.2001 & 15.12.2001. Accordingly, a show Cause Notice was issued on 28.10.2002 proposing confirmation of the duty already paid and imposition of penalty as the sort payment had occurred with intent to evade duty. Upon adjudication of the case, the Commissioner observed that the duty payment...

Sun Pharma Exports Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96TTJ(Mum.)415

1. These two appeals are cross-appeals. IT(SS)A No. 76/Mum/2004 is filed by the assessee. IT(SS)A No. 127/Mum/2004 is filed by the Revenue. These block assessment appeals are directed against the order of the CIT(A), Central-VIII at Mumbai, passed on 28th Nov., 2003. These appeals arise out of the block assessment completed under Section 158BC(c) r/w Section 143(3) of the IT Act, 1961. The block assessment order has been passed on 27th Dec., 2000, fixing a total undisclosed income of Rs. 13,73,35,263 as against nil income returned by the assessee.2. The assessee in this case, M/s Sun Pharma Exports (SPEX), is a partnership firm constituted by a deed of partnership dt. 30th Sept., 1994. It was engaged in the business of pharmaceutical products having its factory at plot No. 223, Span Industrial Estate, Dadra. The partnership firm carried on the said business upto 12th May, 1998, on which date the entire business of the assessee-firm was assigned to M/s Sankalp Laboratories Ltd. (SLL) a...

Dr. Harish Balkrishna Mahajan and ors. Vs. Oil and Natural Gas Corpora ...

Court: Mumbai

Reported in: [2005(106)FLR1159]

S.C. Dharmadhikari, J.1. This petition under Article 226 of Constitution of India is instituted by Doctors working at 22 installations at Bombay High Offshore of the first respondent. First respondent is a Government Company carrying on business of exploration of Oil and Natural Gas in various parts of country as well as offshore. It owns and operates installations referred to above. The installations include ten drilling rigs, ten oil processing platforms, one multipurpose supply vessel and one Early production station 2. The petitioners engaged on contract complain about not granting them salaries, allowances, benefits as well as facilities and perquisites admissible to Regular Medical Officers employed by respondent no.1. Although, the main relief in this petition is for issuance of a writ of mandamus or any other appropriate writ, order or direction to first respondent to absorb petitioners and all Medics listed at Exhibit-A in regular service as Medical Officers, for the reasons s...

Prem S/O Mehu Rane Vs. the State of Maharashtra Through P.S.O.

Court: Mumbai

Reported in: (2005)107BOMLR1523

S.T. Kharche, J.1. This criminal appeal takes an exception to the judgment and order of conviction dated 23/4/1996 passed by the learned Additional Sessions Judge in Sessions Trial No. 105/1991, whereby the appellant-accused has been convicted for the offence punishable under Section 325 of the Indian Penal Code and he was sentenced to suffer rigorous imprisonment for one year and to pay Fine of Rs. 500/-, in default to undergo simple imprisonment for five months. However, the appellant-accused has been acquitted for the offence punishable under Section 307 of the Indian Penal Code against which the State did not prefer any appeal.2. Brief facts are required to be stated as under.: (A) The appellant-accused and the victim Prabhu Jego Ther (PW 4) are resident of Dagotola. Jego Gondi Ther (PW 3) is father whereas Tejram Bhagwat Hukare (PW 5) is maternal uncle of the victim. The incident occurred on 12/4/1991 at about 1.00 p.m. in the agricultural land owned by the parties and their lands...

Shri John Crasto Vs. State of Goa

Court: Mumbai

Reported in: (2005)107BOMLR381a

N.A. Britto, J.1. The accused in Sessions Case No. 51/2000 has filed this appeal against the Judgment/Order dated 6/8th March, 2002 of the learned Addl. Sessions Judge, Panaji convicting and sentencing him under Section 302 of the I.P.C. to undergo imprisonment for life and to pay a fine of Rs. 3,000/- in default, to undergo R.I. for a further period of six months.2. The deceased Premnath alias Babai Govekar and the accused were apparently friends. The deceased normally used to go to sleep in the veranda of 'Mama Janet Cafe' situated near Starco junction at Anjuna. On the night of 1st and 2nd July, 2000 till about 2.30 a.m., the accused was last seen with the deceased drinking together and later quarreling over a headlight at the said veranda of Mama Janet Cafe. The deceased then was seen at about 6.30 am. i.e. on 2.7.2000 by one Pravin Salgaonkar lying on the road near Starco junction near the said Mama Janet Cafe and other establishments, with injuries on his head and face. The decea...

Cewat (i) Processors Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1.1 Appellants are an assessee engaged in processing and clearing on duty payment, MMF on one Stentor Machine with five chambers. They were discharging levy liability determined on & as per the provision of Rule 962Q read with Hot Air Independent Textile Processors Annual Capacity Determination Rules 1998 (hereinafter referred to as ACP Rules for short). On the basis of specific information of the assessee having installed another additional Stentor Machine with five chambers & was clearing the goods without declaring the same from the registered premiers, the same were searched on 12/3/99.1.2 a) The show cause notice issued after the search & the enquired made, alleged the assessee have constructed a huge premises which had not been declared to the department & in this view of constructed premises, it was seen that a Stentor Machine with 5 chambers manufactured by M/s SM Energy Textile & Electronics Ltd Baroda was installed. The same was found to be simmering nor,...