Mumbai Court March 2005 Judgments

Dhananjay Samaj Seva Sanstha Shri Swami Samarth Adhyapak Vidyalay, thr ...

Court: Mumbai

Reported in: 2005(5)BomCR792; 2005(3)ESC2249; 2005(3)MhLj19

F.I. Rebello, J.1. Rule. Heard forthwith.2. The Petitioners Society had made an application, seeking recognition under Section 14(2) of the National Council of Teachers Education Act, 1993 (which herein after shall be referred to as the Teacher Education Act). The application was submitted to the Western Regional Committee of Respondent No.1. It is the case of the Petitioners that the State Government gave no objection certificate to the Petitioners to open new D.Ed. College on 9th July, 1999. It was subsequently cancelled on 31st March, 2001. The application made was for granting recognition to the D.Ed. course of two years duration for the academic session commencing from 2001-2002. The application was considered by the Western Regional Committee on merit and letter of intent was issued to the Petitioners herein. The Petitioners state that they made a fresh representation to Respondent No.2 on 10th December, 2002 to issue no objection certificate of the State Government. It is the fu...

Jayantilal Thankkar and Company Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2005(3)BomCR543; 2006(195)ELT9(Bom); 2005(3)MhLj282; 2007[8]STR312

V.C. Daga, J.1. Whether Auditors of the Company could be subjected to the action under section 9(1)(bbb) of the Central Excise and Salt Act, 1944 ('Act') Act read with rule 209A of the Central Excise Rules ('said Rules' for short) framed under the provisions of the Act is the question involved in these petitions. Since the common questions of law and fact arise in both petitions, the same were heard together and are being disposed of by this common judgment. The parties are referred to in their original capacity, however, facts are drawn from Jayantilal Thakkar & Co. v. Union of India (Writ Petition No.1319 of of 1994).2. The first petitioner is a firm of Chartered Accountants engaged, inter alia, in the auditing of accounts of various companies. The second petitioner is a partner in the first petitioner firm.3. The respondent No.2 collector of Central Excise in exercise of powers and functions, inter alia; under the provisions of the Act issued six show cause notices to the petitioner...

Naresh Gupta Vs. Union of India (Uoi) and anr.

Court: Mumbai

Reported in: 2005(4)BomCR599; [2006(106)FLR1077]; 2005(3)MhLj63

F.I. Rebello, J.1. The petitioner by the present petition impugns the order dated 1st April, 2003 in O. A. No. 228 of 2003. By the impugned order the learned Tribunal refused to interfere with the transfer order vide letter dated 20th September, 2003. While dismissing the O, A. the learned Tribunal relied on the appointment order and also the Rules to hold that the petitioner, a Group A Officer has All India transfer liability. It further held that the transfer could only be interfered with, if it was vitiated by mala fides or contrary to Rules. In the instant case it found that the transfer was an administrative transfer and the petitioner was holding transferable job. His representation made to the Railway Board for cancellation of transfer was also rejected. It also noted that the petitioner was found medically fit by the Doctor with effect from 1st January, 2003. In that light of the matter dismissed the Original Application .2. At the hearing of this petition on behalf of the peti...

Century Rayon (a Division of Century Textiles and Industries Ltd.) Vs. ...

Court: Mumbai

Reported in: 2006(2)BomCR889; 2005(3)MhLj209

D.Y. Chandrachud, J. 1. The Industrial Court has tried a complaint of unfair labour practice under Items 6 and 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971, ('the Act'), and directed the conferment of permanency in service upon two workmen who formed the subject-matter of the complaint with consequential benefits. The employer has impugned the order of the Industrial Court in these proceedings under Article 226.2. The first and second respondents who are the complainant-workmen instituted a complaint of unfair labour practice on 17th October, 1996 under Items 5, 6, 9 and 10 of Schedule IV to the Act. The complainants alleged that about 6000 employees were employed by the petitioner besides whom 100 were working in the Head Office at Industrial House, Churchgate, Mumbai. The two complainants were stated to have been engaged by the petitioner with effect from 1975 and 1984 and it was alleged in the complaint that the ...

Shri Suresh G. Kewalramani and Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(187)ELT273Tri(Mum.)bai

1. Heard. Appellants are owners of vessel, MT ALNIMS, which is an ocean going vessel as defined under Section 2(21) of the Customs Act, 1962.That like other things, the ship also requires overhauling/oiling, repairing/painting, etc. from time to time and many of the items, including special paint/surface coating material etc. is to be imported. That as the vessel was in urgent need of coating/painting etc., the appellants got in touch with one M/s. Jotun NOF (Singapore) Pte Ltd. and called for quotation. This is inclusive of the cost of surface coating and other supervision charges etc.2. That as per the contract, goods were to be supplied on board of the vessel "ALNIMS" at Kandla. That may be for the reasons of convenience and frequent and easy availability of shipment facilities from Singapore to Chennai. Supplier imported the goods at Chennai and from there arranged to get the subject imports transshipped by road under Customs seal and covering with due permission from Chennai Cust...

S.R. Processors Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(186)ELT320Tri(Mum.)bai

1. After hearing both sides and considering that the issue involved in this case is valuation of MMF being processed and cleared by the appellants and the period involved is Nov. 91 to Jan. 94 wherein 12.75% of the loading in values was proposed and for period Jan. 94 to Mar. 94 this loading proposed was 7.75% and for the period Apr. 94 to Dec. 95, it was proposed at 0.8% on account of Octroi Shrinkage Transportation interest of inventory and profit margin.2. We find that the Commissioner (Appeals) has determined the valuation in this case vide order dated 20-3-97 for the period Jan. 91 to Oct. 91 and has not upheld the proposed loading of 12.75 % and that order in this assessee case has become final. There is no new material that could be shown to us, from the record, which would induce us to re-consider the re-fixation of the valuation in this assessee case. A Commissioner (Appeal's) order on valuation for the same assessee and on the same issue for earlier period will prevail for t...

Auro Pumps Pvt. Ltd. and Jayesh G. Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These two stay applications, one by M/s. Auro Pumps Pvt. Ltd. and another by its managing director, arose out of the order of the Commissioner of Central Excise (Appeals), Vadodara.2. Briefly the facts are that the applicants are engaged in the manufacture of centrifugal pumps of various models primarily designed to handle water and to handle liquids other than water such as chemicals etc. The department's contention is that the applicants have cleared centrifugal pumps by misdeclaring them as the ones that are required to handle water whereas the pumps cleared are meant for handling liquids other than water. The pumps that are required primarily for handling water attract nil rate of duty whereas the power driven processed pumps classifiable under subheading 8413.19 of the schedule to CETA are chargeable to the central excise duty at appropriate rates. The allegation is that the applicant company cleared processed pumps in the garb of pumps meant for primarily handling water and t...

Plasto Flex Industries and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

(a) The issue in this case is clubbing of the clearances of M/s Plasto Flex Industries on the basis that Nilesh Parekh, was common person in other three units and the raw materials were purchased by one unit and diverted to another. Allegation has also been made that credit of duty was taken and inputs thereof diverted. However, it is an admitted position in the notice issued that M/s Urvish Plastic was created and functioned as a trading firm for the goods manufactured in M/s Mika Enterprises and was a dummy unit floated with intention to evade payment of duty. From the material on record, it is apparent that the clubbing of the clearances of these three units i.e. M/s Plasto Flex Industries, M/s Mika Enterprises and M/s Urvish Plastic has not been correctly clubbed, since what is the value of goods sold to Urvish Plastic by M/s Mika Enterprises or by Plasto Flex Industries would be the trading turn over of M/s Urvish Plastic. The turn over have to be reconsidered as admittedly trade...

Central Bank of India Vs. Kirti Sanjanwala and ors.

Court: DRAT Mumbai

Reported in: III(2005)BC215

1. This appeal is filed by the appellants/ original applicants Central Bank of India being aggrieved by the judgment and order dated 31.7.2003 passed by the learned Presiding Officer of the Debts Recovery Tribunal-I, Mumbai in Original Application No. 2766 of 1999. By the impugned judgment and order, the learned Presiding Officer allowed the original application in favour of the Bank against the defendant Nos. 1 to 3 with costs and ordered them to jointly and severally pay to the Bank a sum of Rs. 1,67,27,825.65 with future interest at the rate of 30.25% per annum with quarterly rests from the date of the application till realization of the amount. He also gave certain consequential declarations. The learned Presiding Officer, however, dismissed the original application as against the defendant Nos. 4,6,7 and 8. It is this portion of the order, which is hurting the applicant Bank and hence, this appeal to that limited extent. The defendant No. 1 Kirti N, Sanjanwala and defendant No. 2...

M.P. Women's Hockey Association Vs. State of Maharashtra and Ors.

Court: Mumbai

Reported in: AIR2005Bom364; 2005(5)BomCR348; 2005(2)MhLj1112

J. N. Patel, J.1. These petitions can be disposed of by common judgment and order, as the question relates to the property of the petitioner M.P. Women's Hockey Association - in Writ Petition No. 2510 of 1985.2. The background facts, which led to the filing of these petitions, can be summed up as under :(A) By letter dated 20th November, 1985, addressed to Hon'ble Shri Justice B. A. Masodkar, the then Senior Judge of Nagpur Bench of the High Court of Bombay, the petitioner - M. P. Women's Hockey Association sought assistance of the Court for removal of encroachments from their playfield. In sum and substance, it was their grievance that after their Founder President, Advocate Avi J. Cama died in 1979, the encroachments on the land allotted to their Association begun and in spite of the petitioner Association having approached various Authorities, they could not prevent the land from being encroached. The petitioner has also annexed various communications made to the Authorities includi...