Mumbai Court June 2005 Judgments
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M.N. Shah Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-15-2005
Reported in: (2005)(187)ELT321Tri(Mum.)bai
1. A consignment of ball bearings was seized from a mini-truck in the premise of M/s. Indian Roadways. On eyac-cuation it was packages, 62 packages were having the male JE/MRE and some did not have any mark.The transport documents/bills prepared described the contents as 'Oil Engine Parts of Machinery Parts' and for one box described as Hurrien Lantaru Parts, Jewellers Screw Drawer set was found. These packages were entertained in the Roadways office and booked by appellant Shri M.N. Shah. The alleged manufacturers did not come forward to claim the bearings. The bearings are excisable goods, were ordered to be confiscated for their roles of Shri Shah along with the M/s. Indian Roadways Corporation Ltd. were penalized under Rule 209A. Hence these appeals.2.(a) After considering the detailed submission, the lower authorities have arrived at the role of Shri Shah Manager of the other appellant i.e. Roadways who has knowingly here to have knowingly dealt with the ball bearing seized and c...
Heinrich De Fries Gmbh Vs. Joint Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-15-2005
Reported in: (2006)98ITD292(Mum.)
1. This set of cross-appeals, consisting of one appeal filed by the assessee and the other appeal filed by the Revenue, is directed against the order dt. 18th Aug., 1999, passed by the CIT(A) in the matter of assessment under Section 143(3) of the IT Act, 1961, for the asst. yr.1996-97. As these appeals were heard together and involve interconnected issues, both of these appeals are being disposed of by way of this consolidated order.2. The material facts, as culled out from the material before us and which have given rise to this litigation before us, are as follows. The assessee is a nonresident company registered under the laws of, as it then was, Federal Republic of Germany. The assessee vide agreements dt.18th Oct., 1963, supplied know-how and machinery to an Indian company by the name of Hercules Hoists Limited (HLL) and also granted a licence to the HLL for manufacture of hoists. In consideration of having supplied the know-how and machinery, and also having granted the licence...
The Jasai Grampanchayat Through Its Sarpanch Vs. the State of Maharash ...
Court: Mumbai
Decided on: Jun-15-2005
Reported in: 2005(3)ALLMR596; 2005(4)BomCR502
H.L. Gokhale, J.1. Heard the learned Counsel for the parties.2. This petition filed by the Jasai Grampanchayat situated in Taluka Uran of District Raigad, seeks to challenge the order dated 18th November 2003 passed by the Minister of Rural Development and Water Conservation Department of the State of Maharashtra under Section 155 of the Bombay Village Panchayats Act, 1958 (hereinafter referred to as 'the said Act'). It also seeks to challenge the Corrigendum dated 10th March 2004 issued by respondent No.1-State of Maharashtra, correcting the earlier Government Notification dated 1st February 1995. By the first order dated 18th November 2003, the Minister allowed the Revision filed by respondent No.2-Dhutum Grampanchayat under Section 155 of the said Act, whereby it is permitted to levy and collect taxes on the properties of Indian Oil Corporation situated in the areas covered by the village circles known as Shemtikhar, Valtikhar and Muthekhar. By the subsequent Corrigendum dated 10th ...
Commissioner of Customs Vs. thermon Heat Tracers Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-14-2005
Reported in: (2005)(187)ELT110Tri(Mum.)bai
1. The issue for determination in this appeal of the Revenue is whether royalty of 5% can be added to the value of imported component used by the importer/respondent in the manufacture of its products namely Heat tracing cables and Heat transfer cement.2. We have heard learned SDR and perused the record. None appears for the respondents in spite of notice. We find that royalty is payable on indigenous value addition of the product. It cannot be added to the value of imported components. Reliance placed by the Revenue on the decision of the Apex Court in Pepsi Foods Ltd. v. Commissioner - 2004 (171) E.L.T. A129 (S.C.) is misplaced for the reason that the question before the Apex Court was the inclusion of royalty collected from bottlers on beverages manufactured from concentrate supplied by the assessee in the assessable value of the concentrates sold, and issue did not relate to addition of royalty to value of imported item. We, therefore, see no merit in the present appeal and accord...
Commissioner of Central Excise Vs. Indian Dyes and Chemicals
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-14-2005
Reported in: (2005)(188)ELT529Tri(Mum.)bai
1. Revenue is in appeal. The issue is whether Vat dyes when converted into Vat Paste Before being used in the printing process would result in fresh levy under the Central Excise Act on Vat Paste, there being a section 37B order dt May 92 on the subject in favour of Revenue & the Chief Chemist having reported shelf life for such Vat Paste.2. We find no merits on the Revenue's appeals for the following reasons: (i) demands in this case are for a period prior to Section 37B order dt 28.5.1992. (ii) Board having issued subsequently another Section 37B order No. 2/93 stipulating. "5. Keeping this in view, it is hereby clarified that the printing paste prepared from formulated, standardized or prepared dyes by simple mixing with other material shall not amount to manufacture and as such not be classified under sub heading 3204.91 of the Tariff." (iii) Bombay High Court in case of Phoenix Mills Ltd holding that such conversion of Vat dyes to Vat Paste would not amount to manufacture....
Commissioner of Central Excise Vs. D.M. Vora and Co. and Chetan
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-14-2005
Reported in: (2005)(188)ELT240Tri(Mum.)bai
1. The Revenue is in appeal against the order of the Commissioner (Appeals). In the impugned order of Commissioner held that the goods namely upholstery, manufactured on job work basis are not chargeable to duty under Chapter heading 94 of the Schedule as an item of furniture even when are consider the Chapter Note under Chapter 94. He held that such upholstery manufactured on job work basis is correctly classifiable as other made up articles falling under Chapter 39 if made from plastic material of under Chapter 63 if made from fabrics.2. Revenue contends that the upholstery manufactured by the respondents has to be considered as parts of furniture under Chapter 94 as per the Chapter Note set out.3. None appeared for the respondents. We have heard the learned S.D.R.and perused the record.4. What is being manufactured by the respondents are upholstery on job work basis. Even the Chapter Note relied upon by the Revenue does not suggest that upholstery of furniture becomes part of furni...
Vikram International Vs. Assistant Cit
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-14-2005
Reported in: (2006)7SOT657(Mum.)
These are cross appeals filed by both the parties against the order of the learned Commissioner (Appeals) (Shri R.C. Sethi) for the assessment year 1991-92. They are being disposed of by a consolidated order for the sake of convenience.The assessee has now filed concised/revised grounds of appeal in place of the original grounds of appeal filed along with the Appeal Memo.Ground Nos. 1 & 2 are interlinked and read as under: 1. The learned Commissioner (Appeals) erred in confirming addition of Rs. 39,95,000 on account of receipt of a residential flat by the appellant on surrender of tenancy right.2. Without prejudice to the above, the learned Commissioner (Appeals) failed to appreciate that even if tenancy was not genuine, value of the flat received could not have been treated as income.Briefly stated, the facts of the case are that the assessee, during the previous year relevant to the assessment year under appeal, had received one flat admeasuring 1,500 sq.ft. in a building known ...
Smt. Amishi Milan Honawar Vs. Shri MilIn Bhavanishankar Honawar
Court: Mumbai
Decided on: Jun-14-2005
Reported in: 2005(3)ALLMR591; 2005(4)BomCR493; 2005(3)MhLj984
ORDERR.M.S. Khandeparkar, J.1. Heard the Advocates for the parties. The learned Advocate for the respondent has sought to raise preliminary objection as regards maintainability of the Appeal under Section 19 of the Family Courts Act, 1984 (hereinafter called 'the said Act') on the ground that the impugned order is an interlocutory order.2. Few facts, relevant for the decision revealed from the record, are that the marriage between the parties to the proceedings was sought to be dissolved by way of divorce under the provisions of the Hindu Marriage Act, 1955 by filing a divorce petition by the appellant on 24th July, 2000. The proceedings were sought to be contested by the respondent while filing counter claim seeking divorce on the ground of cruelty. The appellant thereupon sought to withdraw her Petition for divorce while the counter claim filed by the respondent continued. During the pendency of the proceedings, the respondent took out a Petition seeking relief against the appellant ...
Dr. Sadiq Khan Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Jun-14-2005
Reported in: 2005(3)ALLMR653; 2005(4)BomCR513; 2005(3)MhLj1112
ORDERH.L. Gokhale, J.1. Heard the learned Counsel for the parties.2. The petitioner is a student, who has taken admission in the 4th respondent-Mahatma Gandhi Medical College, Navi Mumbai, for Diploma in Orthopaedics. It is his case that he had been admitted by this College in pursuance of the approval granted by the Government of India and the Government of Maharashtra. He was selected for a seat in this course after the Central admissions procedure conducted by respondent No.2-DMER and was admitted in August 2003. The University of Mumbai subsequently informed him by its letter dated 24th November 2003 that the Diploma Course had not been introduced in the University till then and the eligibility certificate which had been issued to him in the meanwhile by the University was issued inadvertently. This letter has also drawn the attention of the petitioner that the College had been intimated by the University's letter dated 4th March 2003 not to enrol any student to this Course. The pe...
Ramkrushna-appa S/O Vishweshwar-appa and ors. Vs. Krushna S/O Udaybhan ...
Court: Mumbai
Decided on: Jun-14-2005
Reported in: 2005(4)ALLMR830; 2006(2)BomCR294; 2005(3)MhLj729
B.R. Gavai, J.1. By way of present second appeal, the appellants challenge the judgment and order passed by the learned District Judge, Wardha, in Trust Application Nos. 5 of 2002, 3 of 2003 and Regular Civil Appeal No. 133 of 2003, dated 28th July, 2004, thereby allowing the aforesaid applications and the appeal filed challenging the judgment and order passed by the learned Assistant Charity Commissioner, Wardha, in Scheme Application Nos. 335/99 and 64/2000, dated 31st August, 2002.2. The present litigation has a checkered history. The facts necessary for adjudication of the present second appeal are as under :That, the Trust in question originally had sixteen members in the General Body. The election to the Managing Committee of the Trust was held in the year 1977. Consequent to the election, the Change Reports were filed before the Assistant Charity Commissioner. The said Change Reports came to be accepted in 1980. The then President, considering that the tenure of the Managing Com...
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