Mumbai Court August 2005 Judgments

United India Insurance Co. Ltd. Vs. Dhirendranath Shridev Dube and anr ...

Court: Mumbai

Reported in: II(2006)ACC340; 2007ACJ998

S.A. Bobde, J.1. Rule, returnable forthwith. Mr. M.B. Kotak, learned Counsel, appears and waives service of rule on behalf of respondent No. 1. Heard by consent.2. The petitioner insurance company has challenged the order at Exh. 'C' dated 9.3.2004 granting Rs. 25,000 as compensation to the respondent under Section 140 of the Motor Vehicles Act, 1988, hereinafter referred to as 'the Act'. The learned Counsel for the petitioner contends that on the date of the accident, i.e., on 18.8.2002 the vehicle was not validly insured.3. I find from a perusal of the order that this contention has been examined by the learned Member of the M.A.C.T., who has observed that the vehicle bearing registration No. MH 02-R 9478 was insured with the insurance company under motor vehicle cover note No. 852645 for the period from 25.5.2002 to 24.5.2003. Clearly, the date of the accident was within this period.4. The learned Counsel for the petitioner submitted that the cover note was not valid in view of the ...

Vakil Dodhai Thakur Vs. Commissioner of Customs (P)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The officers of Marine Preventive Wing of Customs (P) Com-missionerate, Mumbai, acting on information, intercepted two tempos at Nagdevi Cross Lane, Off Crawford Market, Mumbai on 12-10-03. The goods loaded therein were found to be ball bearings of foreign origin which were found, on detailed examination, to be liable to confiscation under Customs Act, 1962, as the drivers of the vehicles could not produce relevant documents for the goods found loaded, the goods and the tempos were therefore seized; the tempos for being used for the transportation of the said goods. Enquiries were made and it was revealed that the tempo belonging to one Shri Vakil Dodai Thakur and on whose instructions the goods were loaded and brought to Nagdevi Street, Mumbai. Both the drivers were new relief, drivers. It was revealed that the goods were loaded at A-8, Station Plaza, Station Road, Bhandup, Mumbai (W). The search on 15-10-03 of the said premises resulted in the recovery and seizure of a small quan...

Commissioner of Central Excise Vs. Sky Oxygen Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(189)ELT237Tri(Mum.)bai

1. The Commissioner (Appeals), vide his impugned order has allowed the appeal on the ground that the appellants are receiving oxygen gas through pipeline and filling the said oxygen gas into cylinders. The activity undertaken by the appellants does not amount to manufacture within the meaning of Section 2(f) of Central Excise Act, 1944 with effect from 23-7-96, as oxygen gas remains oxygen gas without change in chemical composition.2. The Revenue in their memo of appeal has contended that inasmuch as oxygen gas has been re-packed in the unit container and sold in the market under the name as 'oxygen gas' in cylinders, the same is commercially known as different product from oxygen in liquid form and the process undertaken is essentially to make the gas marketable and as such, duty should be charged on the same.3. After hearing both sides, we do not find any justifiable reason to interfere with the order of the Commissioner (Appeals). We have been informed by the ld. Advocate appearing...

Commissioner of Central Excise Vs. Jai Fibres Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(189)ELT234Tri(Mum.)bai

1. During the relevant period, the respondents were clearing HDPE bags by classifying the same under Heading 63.01 on payment of duty. It is seen that the dispute about the said HDPE bags was going on in the industry for a long time and was ultimately settled by the Hon'ble High Court of Madhya Pradesh in the case of Raj Pack Well Ltd. v. Uoi as reported in 1990 (50) E.L.T. 201 holding that HDPE sacks are appropriately classifiable under Chapter 39. With the result, a circular was issued by the Board on 24-9-1992 laying down that henceforth the disputed items would be classifiable under Chapter 39.Thereafter the respondents classified the goods under Chapter 39.2. However, a show cause notice dated 4-11-1992 was issued to the respondents, raising demand of duty of Rs. 63,71,741/- as basic excise duty and Rs. 9,53,936/- as special excise duty in respect of the bags cleared by the respondents during the period 1-44992 to 15-10-1992 on the alleged ground that the goods should have been c...

Oboi Laboratories Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appeal arises out of the order of the Commissioner (Appeals), Mumbai.2. Briefly the facts are that the appellant manufactures two medicaments, viz. Obroquin Injection 30 ml and Cloroquine Phosphate Injection 30 ml. The appellant filed a classification list claiming classification of the goods as patent and proprietary medicines under Heading 3003.10 of the Schedule to the Central Excise Tariff Act. The appellant is mainly exporting the goods. The department's contention is that the impugned goods are correctly classifiable under Heading 3003.20 in the light of the Supreme Court's decision in the case of Astra Pharmaceuticals v. CCE Chandigarh department's contention is that the products in question have retained the generic names and therefore are not P or P medicines. In the impugned order, the Commissioner (Appeals) after verifying the copies of labels submitted by the appellant, found that the generic name of the products is conspicuously displayed on the label. In the case ...

Milton Polyplas (i) Pvt. Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT467Tri(Mum.)bai

1. The appeal arises out of the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) classified insulated tiffin carriers manufactured by the appellant under chapter sub-heading 3924.10 as tableware and kitchenware, as the Heading Notes say that this heading covers household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers etc. of plastics. The appellant's contention however is that the said product falls under heading 39.23 as an article for the conveyance or packing of goods of plastics.3. An insulated tiffin carrier definitely conveys or packs food. By its very definition, a tiffin carrier is used for carrying foods from one place to another. It cannot be therefore called a tableware or a kitchenware or other household article. The examples given under heading 39.24 cannot be interpreted to mean that a tiffin carrier can be called a tableware or a kitchenwar...

Kopran Limited and Shri N. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. Appellant are engaged in the manufacture of the excisable goods falling under Chapter 29 of Central Excise Tariff. For the manufacture of excisable goods, they use duty paid inputs and were availing Modvat credit while clearing the finished excisable goods on payment of duty. Rule 57F(17)(b) of Central Excise Rules, 1944 was introduced during the 1997 Budget which provided that the credit of specified duty lying unutilized on the first day of March 1997, with the manufacturer of bulk drug falling under Chapter 28 and 29 shall lapse and shall not be allowed to be utilized for payment of duty on any excisable goods, whether cleared for home consumption or for export provided that nothing contained in this clause shall apply to credit of duty, if any, in respect of inputs lying in stock or contained in finished products lying in stock on the first day of March, 1997.Appellants had a balance of credit in their RG 23A Part II as on 1.3.1997.2. It is contention of the a...

ispat Industries Ltd. Vs. Ccex

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. Under the impugned orders, the lower authorities have denied refund of accumulated Cenvat credit of Rs. 1,98,82,260/- to the appellants. The appellants have exported the final products during the period July, 2002 and September, 2002 and the shipments were made under the DEPB scheme as evidenced from the export documents. Hence, it is not in doubt that they have not availed of any drawback of the input duty. It is the stated policy of the Govt. to promote exports and the minimum assistance the authorities below can extend is not to cause impediments in implementing clear policies of the Govt. It is no one's case that the exporter should bear the domestic levy on inputs or pass it in turn to the foreign buyer making Indian goods dearer in the foreign market. In the facts of this case, the appellants are clearly eligible to get refund of accumulated Cenvat credit of duty paid on inputs against exports made. Hence, we allow the appeal with consequential benefit to th...

State Bank of Saurashtra Vs. Sihor Rolling Mill Pvt. Ltd. and

Court: DRAT Mumbai

Reported in: IV(2006)BC179

1. This substantive appeal is filed by the appellant/original applicant, State Bank of Saurashtra being aggrieved by the judgment and order dated 18th February, 2003 passed by the learned Presiding Officer of the D.R.T., Ahmedabad in Original Application No. 191 of 1998. By the impugned order, the learned Presiding Officer allowed claim of the Bank and ordered defendant Nos. 1, 2, 5 and 7 to pay jointly and severally a sum of Rs. 32,83,825/- with costs and interest at the rate of 15 per cent, per annum from the date of filing of the Original Application till realisation. The learned Presiding Officer however dismissed claim of the Bank against the defendant Nos. 3, 4 and 6. The Bank felt aggrieved by this part of the order whereby the Bank's claim against the defendant Nos. 3, 4 and 6 was dismissed. Hence, the present appeal to that limited extent.2. I have heard Mr. Akbar Rizvi for the appellant Bank, Ms. Jariwala for the respondent No. 3 and Mr. Panesar for the respondent Nos. 4 and...

Shaikh Abdul Reheman Mohammad Ashraf and Shri Shaikh Jafar Mohamed Ash ...

Court: Mumbai

Reported in: 2005(5)BomCR6

Anoop V. Mohta, J.1. The petitioners are the tenants in respect of three rooms on the ground floor bearing Block No. 3, House No. 7, E Ward, Lonavala, Taluka Mawal, District Pune. The respondent is the landlord. The premises in question was let out initially to the father of the petitioners by the father of the respondent, but there was no agreement as such between the parties. The father of the petitioners used to pay Rs. 6.50 per month, excluding electricity bill and water charges. After the death of the father of the petitioners, his wife Mumtazbi, two sons and one daughter were residing in the said premises. The respondent used to issue rent receipts in favour of Mumtazbi. She expired and thereafter, the respondent used to issue the rent receipts in the name of petitioner No. 1 being the eldest son in the family. Petitioner No. 2, being the brother of petitioner No. 1, along with his sister, enjoyed the possession of the premises thereafter. After the marriage of petitioner No. 1, ...