Mumbai Court July 2005 Judgments

P.M. Ghare and ors. Vs. Jaysynth Anthraquinone Ltd. and anr.

Court: Mumbai

Reported in: 2005(5)BomCR45; [2005(107)FLR1132]; (2006)ILLJ388Bom; 2005(4)MhLj782

Gokhale H.L, J.1. These two Civil Applications in the two Appeals are filed by individuals who are employees of the 1st respondent-Company. Through these Civil Applications, leave is sought to file and prosecute the two Letters Patent Appeals. The applications have become necessary since the applicants are desirous of challenging the common order passed by a learned Single Judge (Dr. D.Y. Chandrachud, J.) in two writ petitions viz. Writ Petition No. 3641 of 2003 and Writ Petition No. 3462 of 2003 wherein the applicants were not parties. A Trade Union by name Association of Chemical Workers represented these workmen along with other workmen totalling to about 538 who were employed by two sister Companies. The Companies are respondent No. 1 in both these Civil Applications and the above Union is respondent No. 2. The learned Single Judge passed a common order dated 30th June, 2004 on Civil Applications Nos. 541 and 542 of 2004 taken out in both these Writ Petitions by the said Union whic...

Gangadhar Narhari Kedare Vs. Sou. Sonyabai Gangadhar Kedare

Court: Mumbai

Reported in: (2005)107BOMLR174

Abhay S. Oka, J.1. On the last date the learned Counsel for the Petitioner was heard. Today the Petition is kept for dictation of the Judgment.2. The Petitioner is the husband and the Respondent is the wife. The challenge in this petition is to the Judgment and order dated 18th January 2005 passed by the Additional Sessions Judge, Niphad.3. The Respondent-wife had initially filed an application under Section 125 of the Code of Criminal Procedure, 1973, for maintenance against the Petitioner. The said Application was decided by granting monthly allowance of Rs. 250/- in favour of the Respondent. An Application was made under Section 127(1) of the said Code by the Respondent for enhancement of the monthly allowance. The learned Judicial Magistrate First Class enhanced the monthly maintenance allowance to Rs. 1000/- from the date of passing of the order. The said order was challenged by the Petitioner and the Respondent by filing separate Revision Applications. The Revision Application pr...

Greaves Cotton and Co. Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Reported in: (2006)201CTR(Bom)544; [2005]279ITR42(Bom)

A.S. Aguiar, J.1. The following question of law, at the instance of the assessee, viz., M/s. Greaves Cotton and Co. Ltd., is referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 arising out of the order of the Tribunal in I. T. A. No. 3611/Bom of 1983 for the assessment year 1986-87.'Whether, on the facts and in the circumstances of the case, the expenditure incurred on maintenance of the transit quarter at Carmichael Road, Bombay, for accommodating its employees visiting Bombay from outstations for the purposes of business could be disallowed under Section 37(4) of the Income-tax Act, 1961, treating it as a guest house?'2. In the above case, the Income-tax Officer had held that the expenditure incurred on salary, general maintenance, repairs, electricity, gas and on eatables and provisions in the guest house was disallowable under Section 37(4) of the Income-tax Act, 1961.3. The assessee-company had rented the premises at Carmichael Road, Bombay, for...

Supriya A. Pednekar Vs. District and Sessions Judge and ors.

Court: Mumbai

Reported in: 2006(2)BomCR231

Parkar S.S., J.1. Heard both sides.2. The short question which arises in this petition is whether Uttama and Bhasharatna examinations held by Mumbai Hindi Vidyapeeth are equivalent to S.S.C. and H.S.S.C. examinations held by Goa Board.3. The petitioner has passed S.L.C. Uttama examination from Mumbai Hindi Vidyapeeth. Thereafter she has also passed Bhasharatna examination from the said Vidyapeeth. She applied for the post of Lower Division Clerk advertised by the District and Sessions Judge, Panaji. She appeared for typing test and thereafter she was called for oral interview and verification of original certificates. She was thereafter asked to produce the relevant documents about her qualifications. For the purpose of appointment to the said post the petitioner produced the certificates issued by the aforesaid Vidyapeeth for having passed 'Uttama' and 'Bhasharatna' examinations which are considered by that Vidyapeeth as equivalent to S.S.C. and H.S.S.C. respectively of Goa Board whic...

Madhukar Saw Mill and ors. Vs. Nitinkumar and ors.

Court: Mumbai

Reported in: 2006(2)BomCR236

Kharche S.T., J.1. Invoking the jurisdiction of this Court under Section 100 of the Code of Civil Procedure, the unsuccessful appellants defendants have filed this second appeal challenging the judgment and decree dated 6-5-1989 passed by the learned District Judge in Regular Civil Appeal No. 61 / 1987, whereby the appeal has been dismissed alongwith cross objections and the judgment and decree dated 2-5-1987 passed by the learned Joint Civil Judge, Junior Division in Regular Civil Suit No. 311 /1983 directing the defendants to deliver the possession of the suit plots shown by letters IJKLMDHG and to pay Rs. 2,390/- with interest on account of arrears of rent, was confirmed.2. Brief facts relevant for our purpose can be stated as under :The suit plots No. 721, 722, 723, 724 and 725 in sheet No, 9-C situated at Tumsar were initially owned by Sitabai, the mother of plaintiff No. 3 and grand mother of plaintiffs Nos. 1 and 2. The said open plots were given on lease by Sitabai and Shantara...

Waman Industrial Chemicals Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the manufacture of Phosphorous Pentasulphide falling under Chapter 28 of the CETA'85. Apart from various inputs required, which the appellants are procuring from outside, Nitrogen Gas is also one of the inputs which is produced by the appellants in their factory. As such, nitrogen gas if consumed within the factory of production attracts nil rate of duty.2. The appellant is also carrying out the job work and manufactures Phosphorous Pentasulphide for M/s Excel Industries. All other raw materials are supplied by the said Excel Industries under notification no. 214/86 or under rule 57F(4). However, the nitrogen gas, requisite inputs, is produced by the appellants in their own factory and is consumed captively for the manufacture of their final products on job work basis.3. The Revenue's objection is that such Nitrogen Gas used for manufacture of goods on job work basis cannot be considered as captive consumption, so as to attract nil rate of duty. The sa...

Aum Aluminium Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(190)ELT393Tri(Mum.)bai

1. Duty of Rs. 2,86,40,790/- under Section 11A(1) & Rs. 2,12,016/- on 14723.325 kgs of Aluminium Section valued at Rs. 13,25,099/- seized from 'godown of Vinviv Holding and Trading Co Pvt. Ltd. on assessee-appellant M/s. Aum Aluminium Pvt. Ltd. along with penalty of Rs. 2,88,52,806/- under Section 11AC and Rs. 10,000/- under Rule 173Q(1) with a redemption fine of Rs. 10,00,000/- and penalty of Rs. 5 lakhs each on Vinviv Holding and Trading Co. Pvt. Ltd. & Shri Vijay Aggarwal proprietor of Aum Aluminium under Rule 209A have been imposed consequent to an enquiry proceedings launched resulting in a notice, pursuant to a specific information to the effect that the assessee was evading duty.2. After hearing both sides and considering the details as given in the annexures to the show cause notice and on perusal of the statements of the Transport Companies personnel and inspection of the seized records, we find that the burden on the department to establish the case with cogent mater...

Commissioner of Customs Vs. Reliance Petroleum Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(102)ECC499

1.2 (a) Respondents imported, at Sikka Port, Gujarat, certain equipments for use in the refinery premises spread over a large area, to assist erection of Heavy Equipment of the refinery being set up.They filed a Bill of Entry No. F-116 dated 31.1.98 declaring the goods, sought for home clearance as The Bill of Entry was assessed provisionally on 21.2.1998 and the goods as declared were granted the benefit of Notification No. 11/97-Cus.dated 1.3.1997 as amended by Notification No. 55/97-Cus. dated 13.6.1997.(b) Bill of Entry was finally assessed on 24.12.99 classifying Heady Duty Platform Ringer Crane with spares in Chapter 8426.19 and 8 Nos.SPMTS with 6 Axle and with 5 power packs in Chapter sub-heading No.8704.90 enhancing the value of Platform Ringer Crane and SPMTS and denying the benefit of exemption under Notification No. 11 /97 as amended by Notification No. 55/97.(c) Respondent preferred an appeal before Commissioner (Appeal), Central Excise & Customs, Ahmedabad.(d) Commiss...

Sanghi Organization Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Both appeals, filed by the same appellants, an assessee under Central Excise Act, were heard together; these are being disposed by this common order.1.2 Appeal No. E/1334/2000 is against an order of CCE (A) for a proceeding of duty demands made on 11 SCNs, covering the period of March 1991 to March 1995 confirmed on the following findings: The short question which arises for decision in the instant appeal is as to whether the appellants are liable to pay excise duty on 'Molecular Sieve Battery' (MSB) which activity the department holds to be 'manufacture'. The appellants have submitted that they received the components of MSB in unassembled form and the same were subjected to the cleaning and painting and testing of the carbon seamless shells/cylinders for the purpose of checking the leakages and after reassembly at their premises, the components of MSB would be despatched by them to the customers at their site, where civil work and other fabrication work to erect MSB was carried o...

Gujarat GodcoIn Ceramics Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The issue in the appeal is duty demand and penalty arrived at since it was observed that the assessee recovered certain charges over and above the declared Maximum Retail Price.3. Prima facie, Section 4A of the Central Excise Act, 1944 prescribes ascertainment of declared MRP and does not entitle the department to arrive at a MRP since no Rules prescribing such ascertained determination have been framed or shown to us. The order of demand as made along with the penalty, prima facie, cannot be sustained.4. Consequently, the application is allowed with full waiver of Section 35F pre-deposit and stay of recovery of the duty and penalty as arrived....