Mumbai Court August 2005 Judgments

Gayatri Laboratories Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Nobody has appeared for the appellant. Accordingly, we have heard the Id. DR and have gone through the impugned order.2. Appellant is engaged in the manufacture of goods falling under Chapters 28 and 29 of Central Excise Traffic Act and were availing the benefit of Modvat credit of duty paid on the inputs. During the relevant period, they were clearing the bulk drugs in domestic market at the effective rate of duty of 10% ad valorem in terms of provisions of Notification No. 6/94-C.E., dated 1-3-94 and 8/95, dated 9-2-95. The said notification provided concessional rate of duty to the goods cleared as bulk drugs. However, in respect of exports, duty was paid at the rate of 20% ad valorem without claiming the benefit of notification, classification list filed by the appellant for clearances in domestic market attracting 10% rate of duty and for exports attracting 20% ad valorem duty were filed by them and approved by the Revenue.3. During the period Dec., 94 to March, 95 appellant c...

Pradeep R. Mafatlal and ors.

Court: Mumbai

Reported in: 2006(1)ALLMR147; 2005(5)BomCR515; 2005(4)MhLj530

S.U. Kamdar, J.1. The present petition is filed by the trustees of a public charitable trust known as Pransukhlal Mafatlal Hindu Swimming Bath and Boat club Trust. By this petition the petitioners are seeking order from this court of sanctioning the proposed amendment of the existing scheme of the said trust. Some of the material facts of the present case can be briefly enumerated are as under :2. The Pransukhlal Mafatlal Hindu Swimming Bath and Boat Club Trust was constituted pursuant to a Declaration of Trust dated 18th August, 1939 made between Mafatlal Gagalbhai, Sunderdas Morarjee and Dwarkadas Champsey therein called 'the parties of the First Part' of the one part and Mafatlal Gagalbhai and others therein called 'the Trustees' of the Other part. Under the terms and conditions of the said trust an institution called 'The Pransukhlal Mafatlal Hindu Swimming Bath and Boat Club' has come into existence. The said trust is duly registered as a public charitable trust with the Charity C...

The Commissioner of Income Tax Vs. Shri Bhogawati Sahakari Sakhar Kark ...

Court: Mumbai

Reported in: (2006)200CTR(Bom)546; [2006]283ITR374(Bom)

J.H. Bhatia, J.1. This Appeal is preferred by the Revenue under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal. The following substantial question of law is raised in the said Appeal.'Whether on the facts and in the circumstances of the case, the I.T.A.T. relying upon the Special Bench in the case of Shri Chhatrapati S.S.K. Ltd., reported in 198 ITR 78 was right in deleting the additions made on account of Non refundable deposits, C.M.s Relief Fund, Area Development Fund, Cane Development Fund, Hutment Fund, Education Fund, Shri Y.B. Chavan Memorial Trust, and Interest on Non refundable deposits by holding that various funds/deposits collected by the assessee society out of sugarcane purchase price payable to the cane growers are not the Trading receipts of the assessee ?'2. Heard the learned counsels for both the parties. Admittedly the subject is squarely covered by the authority of the Supreme Court in Commissioner of Income Tax v. Shri Chh...

The Akola Oil Industries (Under Liquidation) Through the Official Liqu ...

Court: Mumbai

Reported in: 2006(1)BomCR362

F.I. Rebello. J.1. The present appeal has been preferred by the Company in Liquidation through the Official Liquidator, challenging the order dated 4.5.2005 whereby the learned Company Judge refused to recall the order dated 17.10.2003, which was passed in application No. 142/2003. Further relief sought is to quash and set aside the order passed in Review Application No. 55/2005 on 13.6.2005. By the impugned order dated 4.5.2005 the learned Company Judge refused to recall the order dated 17.10.2003, permitting the secured creditors to proceed under Securitisation Act, and in view of that rejected Company Application No. 97/2004 and 11/2005. The learned Judge further ordered that in view of the finding recorded in the order, it was open to the State Bank-respondent to proceed to sell the secured asset of 18 acres and 20 gunthas of land as advertised by it after complying with and furnishing undertaking to the Official Liquidator as required by Section 529 and 529A of the Companies Act. ...

Smt. Najama Gulab Bagwan and ors. Vs. Smt. Laxmibai W/O Rangildas Guja ...

Court: Mumbai

Reported in: 2006(3)BomCR474; 2006(1)MhLj273

Anoop V. Mohta, J.1. The Petitioners are tenants. The Respondents are landlords. The premises in question, as referred in the Plaint, consists of House No. 161, City Survey No. 450, situated at Ward No. 2 at Baramati District Pune, having 6 Khans area fiat roofs i.e. 'Malwadi' and 'Kilasbandi' was let out at the rate of Rs. 250/- per month. Both the Courts, after considering the material placed on the record, including the rival contentions raised by the parties, granted the decree for possession on the ground of unauthorised permanent structure, as contemplated under Section 13(1)(b) read with Section 23 of the Bombay Rents, Hotel Lodging House Rates Control Act, 1947, (for short 'The Bombay Rent Act'). Therefore, the present Writ Petition by the tenants.2. Heard learned counsel Mr. P.K. Hushing for the petitioners and Mr. A.A. Kumbhakoni for the respondents. The undisputed position in the present case, as referred by the Additional District Judge, Baramati District Pune (for short 'A...

Laxmibai Prakash Buty and ors. Vs. Rent Controller and ors.

Court: Mumbai

Reported in: 2006(3)ALLMR267; 2006(1)BomCR334

Gavai B.R., J.1. Rule. Rule is made returnable forthwith. Heard finally by consent of the parties, Shri D.P. Thakare, the learned Assistant Government Pleader waives notice on behalf of the respondent Nos. 1 and 2 in Writ Petition Nos. 3266 of 2004 and 2294 of 2004. Shri Rajeev Deo, the learned Counsel waives notice on behalf of the respondent No. 3 in Writ Petition No. 3266 of 2004. Shri S.S. Doifode, the learned Assistant Government Pleader waives notice on behalf of the respondent Nos. 1 and 2 in Writ Petition No. 2295 of 2004. Shri S.D. Kalyani, learned Counsel waives notice on behalf of the respondent No. 3 in Writ Petition No. 2295 of 2004 and Shri Girish Chaubey, the learned Counsel waives notice on behalf of the respondent No. 3 in Writ Petition No. 2294 of 2004.2. All these three petitions impugn the order passed by the learned Rent Controller dated 10th June, 2002 thereby rejecting the application of the petitioners for reconstruction of record.3. The present petitioners had ...

National Insurance Co. Ltd. Vs. Prakash Sakharam Dudhankar and ors.

Court: Mumbai

Reported in: 2006ACJ1549; 2006(2)ALLMR239; 2006(1)BomCR412; 2006(1)MhLj601

Kharche S.T., J.1. Heard Mr. Pathak, learned Counsel, for the appellant, Mr. Kukdey, learned Counsel for respondent No. 2 and Mr. Sharma learned Counsel, for respondents 3 and 4 finally.2. This appeal is against the judgment and award dated 9-12-2002 passed by the Motor Accident Claims Tribunal in Claim Petition No. 433 of 1996 whereby the Tribunal directed the respondent/owner including the insurance company to pay an amount of compensation of Rs. 1,05,000/-with interest at 9% per annum from the date of petition i.e. 7-10-1993 till its realisation. The accident occurred on 9-10-1992. Narayan died in the accident arising out of the use of the motor vehicle i.e. Tipper bearing Registration No. MH-31 /6526. Respondents No. 3 and 4 are the father and mother of the deceased who had filed claim petition under Section 166 of the Motor Vehicles Act, 1988.3. The learned Counsel for the appellant contended that the deceased was travelling in the aforesaid goods vehicle, i.e. Tipper truck on the...

National Insurance Co. Ltd. Vs. Prakash and ors.

Court: Mumbai

Reported in: I(2007)ACC551

S.T. Kharche, J.1. Heard Mr. Pathak, learned Counsel for appellant, Mr. Kukdey, learned Counsel for respondent No. 2 and Mr. S.S. Sharma, learned Counsel for the respondent Nos. 3 and 4 finally.2. This appeal is against the judgment and award dated 9th December, 2002 passed by the Motor Accident Claims Tribunal in Claim Petition No. 433 of 1996 whereby the Tribunal directed the respondent owner and Insurance Company to pay an amount of Rs. 1,05,000 as compensation with interest at 9 per cent per annum from the date of petition i.e., 7th October, 1993 till its realisation. Accident occurred on 9th October, 1992. Narayan died in the accident arising out of the use of the motor vehicle, i.e., tipper bearing registration No. MH 31-6526. Respondent Nos. 3 and 4 are father and mother of the deceased who filed claim petition under Section 166 of Motor Vehicles Act, 1988.3. The learned Counsel for the appellant contended that the deceased was travelling in the aforesaid goods vehicle, i.e. tip...

Fmc India Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT57Tri(Mum.)bai

1. The basic dispute involved in the instant appeals is valuation of pesticides i.e. Marshal 25EC & Bestox 10E manufactured by the appellants, Rallis India Ltd. (in short Rallis) on job work basis on account of FMC India Pvt. Ltd. (in short FMC) in terms of Master Processing Agreement (in short MPA) dated 15-1-2001.1.2 Rallis has valued the goods manufactured under job work on the basis of cost of raw material, provided free of cost by FMC, plus the processing charges under MPA in terms of Residual Rule 11 read with Rule 6 of the Valuation Rules, 2000 read with the principles laid down by the Apex Court in the case of Ujagar Prints etc. v. UOI & clarifactory judgment reported in 1989 (39) E.L.T.493 (S.C.) and Pawan Biscuits Co. (Pvt.) Ltd. v. Commissioner of Central Excise bearing no. 619/10/2002-CX., dated 19-2-2002 reported in 2002 (140) E.L.T. 28-30.1.3 In the appeals (E/2053/2004 to E/2055/2004 & E/2052/2004 to 2058/2004). Revenue has sought to value the goods, in term...

Beardsell Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT325Tri(Mum.)bai

1. Beardsell Limited (hereinafter referred to as the appellants) are, inter alia, engaged in the manufacture of prefabricated buildings. The present appeal is filed against Order-in-Original dated 31-8-2004 passed by Commissioner of Central Excise, Belapur. A corrigendum dated 3-12-2004 has also been issued by the Commissioner.2.1 The dispute herein relates to classification of prefabricated buildings cleared in unassembled condition and having essential character of buildings. 2.2 (a) The appellants clear specific dimension 'Isowall Prefabricated Insulated Panels' along with necessary flashings, i.e. corner angles and channels required at the joints, which assist in assembly at the site of the customer giving rise to a required building. As per appellants, the classification claimed is under Chapter Heading 94.06 of the Central Excise Tariff Act, 1985 which covers 'prefabricated buildings'. As per Note 4 to Chapter 94, 'prefabricated buildings' means buildings which are finished in t...