Mumbai Court July 2005 Judgments

Bhalchandra S/O Ramchandra Deshpande Vs. State of Maharashtra and anr.

Court: Mumbai

Reported in: 2005(4)MhLj139

R.M.S. Khandeparkar, J.1. Heard the learned Advocate for the petitioner, the learned Additional Public Prosecutor for the respondent No. 1 and the respondent No. 2 in person.2. Rule.3. Rule is made returnable forthwith by consent of the parties.4. The petitioner challenges the orders passed by the Courts below in relation to issuance of process and for framing of the charge by the learned Chief Judicial Magistrate, Beed and confirmation thereof in revisional jurisdiction by the learned Additional Sessions Judge, Beed.5. Few facts relevant for the decision are thus :-The Respondent No. 2 herein filed Criminal Complaint No. 1510 of 1983 against the petitioner and three other police personnel alleging his illegal detention in the police station by the police officers and further abusing and insulting him by illegal handcuffing. The said complaint was dismissed on 26-12-1983 on the ground that the police personnel who were sought to be prosecuted were acting in good faith, the provisions o...

Shailesh Dharmaji Wahane Vs. State of Maharashtra

Court: Mumbai

Reported in: 2005(4)MhLj758

A.H. Joshi, J.1. The appellant who is convicted for the offence punishable under Section 376(2)(f) of Indian Penal Code and sentenced to suffer Rigorous Imprisonment for 10 years and fine of Rs. 5000/- and default sentence for 6 months is in appeal before this Court.2. According to the prosecution, the prosecutrix Ku. Swarna d/o Laxman Chauhan aged 11 years was raped. The First Information Report was lodged. As narrated in the First Information Report, the Prosecutrix has taken she buffaloes for grazing near Taj Mehandi Baba Temple in the village Virli (Khandar). At that time one boy of Katurli village who was wearing black cloths was sitting in the said temple and whose face is said to be known to the prosecutrix was initially accompanied by Atul Ukey. Atul Ukey later on went away, from that place and the prosecutrix was alone there. The accused took the prosecutrix in the temple, gagged the mouth of the prosecutrix with one hand and removed her nicker by his another hand. He then ins...

Khadi and Village Industries Commission Gramodaya Vs. Jagdish Prasad P ...

Court: Mumbai

Reported in: 2006(2)ALLMR699; 2006(1)BomCR868; [2005(107)FLR357]; 2005(4)MhLj527

J.P. Devadhar, J.1. The petitioner challenges the award of the Central Government Industrial Tribunal No. 1 at Bombay dated 23-7-2003. By this Award, the petitioner is directed to reinstate the respondent with effect from 1-11-1999 with backwages at the rate of Rs. 1,500/- p.m. from 1-11-1999 till the respondent is absorbed.2. The facts relevant for the present petition are that the petitioner is a Commission established by the Central Government under Khadi and Village Industries Commission Act, 1956. On 6th March, 1995 the respondent was employed in a temporary vacancy on daily wages. Admittedly, an appointment letter was issued by the petitioner appointing the respondent for a period of 89 days but subsequently, the services have been continued without issuing any appointment letter. It is also an admitted position that the respondent has rendered continuous temporary service for more than three years. However, by letter dated 29 October, 1999, the temporary service of the responden...

Dena Bank Vs. Venugopal Nair

Court: Mumbai

Reported in: 2005(4)ALLMR340; [2006(107)FLR655]; 2005(4)MhLj900

J.P. Devadhar, J.1. By the impugned award dated 5th June, 2003, the Central Government Industrial Tribunal No. 1, Mumbai has directed the petitioner bank to reinstate the respondent workman and absorb him permanently as a regular sepoy or its equivalent post with 50% back wages from 15th August, 1993. The grievance of the petitioner bank is that the respondent who had worked on daily wage basis for 93 days in a leave vacancy during the period from April, 1993 to August, 1993, is neither entitled for reinstatement nor entitled for absorption as a permanent employee of the bank.2-3. The facts relevant for the present petition are that the petitioner is a Banking Company constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 having branches all over India. During the period from April, 1993 to August, 1993 the respondent was engaged as a badli sepoy on daily wages by the Manager of the Santa Cruz (E) branch of the petitioner Bank. The respondent was p...

Commissioner of Income Tax Vs. Alfa Laval (i) Ltd.

Court: Mumbai

Reported in: (2006)200CTR(Bom)240; [2006]282ITR445(Bom)

V.C. Daga, J.1. By this reference under Section 256(1) of the IT Act, 1961, the Tribunal has referred the following questions of law for the opinion of this Court :1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the disallowance under Rule 6D of the IT Rules, 1962, should be computed on the basis of total expenditure on each employee for the whole year and not on the basis of expenditure incurred on each trip ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure of Rs. 44,966 incurred by the assessee on the foreign trips of the wife of the company's president was wholly and exclusively incurred for the business of the assessee and was allowable as a deduction in computing the profits and gains of the business ?2. So far as first question is concerned, the same is covered by the decision of this Court in the case of CIT v. Aorow India Ltd. : [1998]229ITR32...

BipIn Bhogilal Shah Vs. Mrs. Lalita Bhogilal Shah and anr. and Manesh ...

Court: Mumbai

Reported in: 2006(2)MhLj383

S.U. Kamdar, J.1. The present notice of motion has been taken out by the petitioner who is claiming to be an executor of the last Will and testament of the deceased Mr. Bhogilal Prabhudas Shah dated 10-11-2000. The petition is filed for probate of the said Will and the widow and another son, namely, Niranjan Bhogilal Shah have filed caveat contesting the said Will.2. It is not in dispute that Bhogilal was original purchaser of the flat bearing No. 14, on 3rd floor, Devi Meera Co-operative Housing Society Ltd., 18, L. D. Ruparel Marg, Nepeansea Road, Malabar Hill, Mumbai-400006. There is a share certificate which has been issued in his favour dated 30-6-1964. In respect of the said flat the deceased has in his Will made certain disposition by sale of the said flat and distribution of the sale proceeds in the manner stipulated under the said Will.3. It is the case of the defendant No. 1 that the defendant No. 1 was joined in the said flat as a co-owner on 9-3-1990 during the lifetime of ...

Dhariwal Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(189)ELT425Tri(Mum.)bai

1. Appellants are an assessee under the Central Excise Act, 1944, for the product Pan Masala/Gulla being cleared by them they were paying duty under Heading 2106.00. They were informed & directed vide dated 12-12-2000, by the Central Excise Authorities of Vadodara factory to pay duty under Heading 2404.40 at higher rate.1.2 Assessee complied with the said direction issued & paid duty at higher rate for the months of January & February, 2001 under protest.1.3 Duty to be effected with effect from 1-3-2001, of the Traffic, the assessee filed a refund claim dated 13-8-2001 for the excess duty discharged during the months of January & February, 2001 under protest.The claim also made of duty paid on Dharmada amount included in the invoice value bench the extra duty due to change in classification.2.1 The claim of refund was rejected by the Dy. Commissioner on the findings. - I have carefully gone through the case records, grounds of refund claim and submission made by the as...

Gkn Sinter Metals Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The dispute in the present appeal relates to alleged waste and scrap arisen at the job workers premises out of the raw material sent by the appellant for carrying out processing operations like de-burring, polishing, grinding, etc. Duty of Rs. 1,33,513/- for the period April 98 to March 2001 and of Rs. 41,872/- for the period February 97 to March 98 has been confirmed against them by disallowing the Modvat credit contained in the said waste and scrap, which has not come back to them from the job worker's factory. In addition, personal penalty of Rs. 1,75,385/- has been imposed under the provisions of Section 11 AC of the Act and Rule 173Q of the Central Excise Rules, 1944.2. The appellant's contention is that during processing operations carried out at the job worker's premises, the waste generated is in the form of burr/sweeping/dust, etc. which are not collectable. Hence, it is not practicable to bring back such waste from the job worker's factory. In any case, submits the ld. Ad...

Gupta Steel Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These appeals arise out of the order of the Commissioner of Customs (Appeals), Ahmedabad. Briefly the facts are that the Assistant Commissioner/Deputy Commissioner, Bhavnagar, has finalised a provisional assessment in regard to the assessment of a ship brought for breaking up by the appellants. The appellants entered into a MOA with the seller of the ship agreeing to pay a certain price. After the ship is delivered, a survey was conducted which is stated to have revealed that the gear on board the ship was not in accordance with the terms in the MOA. The appellants then seemed to have entered into a second MOA according to which the price payable is reduced. The original authority has accepted the revised value for the ship shown in the amended MOA. The department went in appeal against this order to the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) upheld the contention of the department that the lower authority erred in accepting the value declared in ...

Commissioner of Central Excise Vs. Konkan Gases (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Commissioner or Central Excise, Pune-II aggrieved by an order passed by the Commissioner of Central Excise and Customs, Pune has filed all these appeals. A common issue arises in these appeals are that whether handling, maintenance and testing charges incurred on gas cylinders includible in assessable value of the final product or otherwise. The Appellant i.e. M/s Konkan Gases (P) Ltd., Kudal Dist. Sindhudurg, engaged in the manufacture of Industrial Oxygen, Medicinal Grade Oxygen and dissolved Acetyl falling under Chapter Heading 2804.19, 2804.11 and 2901.10 respectively of the Central Excise Tariff Act, 1985. While clearing the above goods packed in cylinders the assessee have claimed a deduction of Rs. 1.80 per cubic meter of gas from invoice price towards handling charges and maintenance and testing charges of cylinders.2. Show cause notice was issued for period from April 1996 to September 1997 for contravening provisions of Section 4.4(d)(1) of Central Excise Act, 1944 read w...