Mumbai Court August 2005 Judgments

State of Maharashtra Vs. Shankar Tulshiram Matre

Court: Mumbai

Reported in: I(2007)DMC34

R.C. Chavan, J.1. The State seeks to challenge the acquittal of the respondents recorded by the learned Additional Sessions Judge, Akola for the offences punishable under Sections 302, 304B and 498A read with Section 34 of the Penal Code. The facts which led to the prosecution of the respondents before she Court of Session at Akola are as under:2. Victim Suman was married to respondent Shankar about three years before the incident in March, 1992. According to the victim's brother, complainant, Wasudeo, about an year after the marriage the respondents started ill-treating the victim. The respondent-accused was serving as a bailiff of Civil Court, Akot, at the relevant time. He used to make demands of money which his wife used to convey to the complainant who was serving as a Police Constable in neighbouring District Buldhana Small amounts ranging from Rs. 100 to Rs. 500 were accordingly paid to Suman by her brother. P.W. 4 Jaywantabai another sister of the victim also states of demand o...

Shaikh Mohammed Azam Vs. Commissioner of Customs, Airport

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellant before us challenges the order of the Commissioner of Customs insofar as it relates to imposition of penalty of Rs. 1,00,00,000/- upon him under the provisions of Section 114(i) & (ii) of the Customs Act, 1962. He does not stake a claim to diamonds weighing 13583.08 carats and foreign currency of US $ 1,50,000/- seized on being recovered from the roof paneling of the rear toilet No. D and 'J' class toilet of Indian Airlines flight IC 664 on its arrival from Sharjah on 15.03.1996.2. Brief facts of the case are that on 14.03.1996 the DRI Regional Unit, Hyderabad, intercepted on Mohammed Suleman Paowala at Begumpet airport, Hyderabad, as he was about to board Indian Airlines flight IC 591which was bound for Sharjah and recovered one star shaped tool bit of a screwdriver concealed in his hand-pouch and another similar tool bit in the socks worn on is left leg, which was seized. He stated that the tool bits were from the toolkit of the Aircraft Maintenance Department o...

R.M. Dhariwal (Huf) Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is an application filed under Section 35F of the Central Excise Act, 1944 for granting waiver of pre-deposit amount and to stay its, recovery, pending disposal of the appeal, filed by the appellants.2. The Commissioner of Central Excise, Pune-II, adjudicated the Show Cause Notice dated 27.06.2003 issued to M/s. R.M. Dhariwal (HUF) situated at Ghodnadi, M.G. Road, Pune, classifying (i) Attar Hina under CETSH 3302.10 of CETA, 1995 and (ii) confirming demand of Rs. 2,31,82,404/- under the provisions of Section 11A(2) of the Central Excise Act, 1944, imposing equivalent amount of penalty and recovery of said amount with interest under Section 11AB.3. The main contention of the appellants is that Attar Hina is manufactured without the aid of power and therefore, it is fully exempted under the provisions of Notification No. 167/86 dated 01.03.86 as amended. This product is Kannauj based product, where no excise duty is levied upon. It is in these circumstances that it was presumed t...

iqbal Valimohamed Sorathia Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants herein challenge the order of the Commissioner of Customs, who has, in addition to ordering absolute confiscation of 3090 old and used tyres imported by M/s Plastic Home, imposed penalty of 2 lakhs each upon them. The Commissioner has also imposed penalty on the importers and others. The case of the department is that 3090 tyres imported by M/s. Plastic Home required licence for their clearance as they were not cut into two pieces and only used rubber tyres and tubes cut into two pieces could be imported without a licence in accordance with Para 29 of the Import & Export Policy 1992-97 read with Para 27 of the Hand Book of Procedure 1992-1997 read with ITC Public Notice No.1/92-97 dated 1-4-92. As far as the present appellants are concerned, their statements were recorded. Shri Sorathia stated that he was a power of attorney of the importer and he did not know about the new tyres found alongwith the manifested cargo of old and used tyres. The statement of Shri Ha...

Chabbi Electro-mech Indus. P. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT455Tri(Mum.)bai

1. The appeal is filed against an Order-in-Appeal dated 27-10-99 passed by the Commissioner of Central Excise & Customs (Appeals), Pune, by M/s. Chhabi Electro-Mech Industries Pvt. Ltd., Jalgaon.2. The issue involved in the appeal is that of classification of goods manufactured by the appellants.3. The adjudicating authority vide Order-in-Original confirmed the classification of the product manufactured by the appellants under sub-heading 8302.00, while confirming the demand amounting to Rs. 2,28,356/- as against the classification claimed by the appellants under Chapter sub-heading 8443.00 of the Central Excise Tariff Act, 1985. Whereas in the impugned order passed by the Commissioner (Appeals) has approved the classification of goods in question under Chapter Heading 8548 and directed recalculation of the demand of duty appropriately as per law.4. The appellants are engaged in the manufacture of Battery Charging equipment AC/DC Distribution Board and M.S. Cubicle falling under C...

Bhor Industries Ltd. Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(192)ELT347Tri(Mum.)bai

1. Nobody is present inspite of today's notice of hearing having been sent to the appellants well in advance. Accordingly, we have heard Shri. Sanjay Singhal, Ld. JDR.2. The issue involved in the present appeal is excitability and classification of waste and scrap of released paper. The authorities below have classified the said waste & scrap under heading 4702.90 and has confirmed the demand of Rs. 7762/- and has imposed personal penalty of identical amount under section 11AC of the Act. Seized goods worth Rs. 81,387.50 were also confiscated with an option to redeem to same on payment of redemption fine of Rs 16,000/-Parle Biscuits Ltd. v. Commissioner of Central Excise has held that waste paper is classifiable under sub-heading 4702.90 of Central Excise Tariff Act, 1985. Accordingly, by following the said decision, we hold the classification of the goods under heading 4702.90 and consequently confirm the demand of duty. However, as the appellant was contested on the legal issued...

Polypharma Pvt. Ltd. Vs. Kamgar Sabha

Court: Mumbai

Reported in: [2005(107)FLR935]; (2006)ILLJ620Bom

Nishita Mhatre, J.1. The Petition challenges the award of the Industrial Tribunal granting revision in wages and other demands. The demands relate to the monthly rated workmen (hereinafter referred to as 'the staff').2. An award of the Industrial Tribunal governed the service conditions of the daily rated workmen employed with the Petitioner-company in their two factories. In 1979, the workmen joined a trade union known as Maharashtra General Kamgar Union (for short, hereinafter referred to as 'MGKU'). According to the petitioner, after a long period of labour unrest, a settlement was signed between the union and the management on 20.10.1979. This settlement was in respect of the service conditions including wages, D.A., etc. for the daily rated workmen. The settlement was to be in operation upto 31.12.1979. On 6.1.1981, the MGKU submitted a fresh charter of demands for both the daily rated workmen and the staff employed with the Petitioners. Since no settlement was arrived at, the Uni...

Commissioner of Income-tax Vs. Zuari Agro Chemicals Ltd.

Court: Mumbai

Reported in: (2006)201CTR(Bom)424; [2005]279ITR387(Bom)

R.M. Lodha, J.1. Heard Shri S. R. Rivonkar, learned Counsel for the Revenue, and Shri P. J. Pardiwalla, learned Counsel for the assessee.2. This tax appeal was admitted on June 24, 2002, on the following substantial question of law :'Whether, on the facts and in the circumstances of the case, by filing a statement under Section 209A, the assessee has underestimated the advance tax payable by him thereby reducing the amount payable in either of the first two instalments and hence liable to pay interest under Section 216 of the Income-tax Act ?'3. The aforesaid substantial question of law arises in the facts and circumstances that may be briefly noticed first.4. On June 13, 1986 the assessee filed a statement of advance tax payable under Section 209A(1) of the Income-tax Act in Form No. 28A for the assessment year 1987-88. The said statement was filed by the assessee on the basis of the total income returned by the assessee in the return of the income for the assessment year 1985-86 as i...

Sanghvi Swiss Refills (P) Ltd. Vs. Smt. Arti Handa, Assistant Commissi ...

Court: Mumbai

Reported in: (2005)199CTR(Bom)485; [2006]284ITR427(Bom)

V.C. Daga, J.1. In this petition, the petitioners are challenging the notices dt. 30th March, 1989 for reopening of the assessment for the asst. yrs. 1975-76, 1976-77 and 1977-78 issued by the respondent No. 1 under Section 148 of the IT Act, 1961 ('the Act' for short).Facts :2. The petitioners are engaged in the business of manufacture of ball pens and refills. The petitioners' manufacturing process involves inter alia the machining of brass wire/rods so as to produce tips, nozzles and rings for ballpoint pens and refills.3. The petitioners had filed their returns of income for the asst. yrs. 1975-76, 1976-77 and 1977-78 giving particulars required for assessment.4. The returns of income were assessed by the ITO on 30th June, 1974, 24th March, 1979 and 23rd July, 1979 under Section 143(3) read with Section 144B for the asst. yrs. 1975-76, 1976-77 and 1977-78 respectively.5. After the aforesaid assessment orders were passed, the Asstt. CIT, Central Circle-II issued notices dt. 21st Feb...

Balwant S/O Janardhan Kulkarni Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2006(1)MhLj414

K.J. Rohee, J.1. This is an application by a Journalist under Section 482 of the Code of Criminal Procedure read with Article 227 of the Constitution of India, praying for quashing and setting aside the order passed by Judicial Magistrate First Class, Chandur Bazar in Criminal Case No. 1052/1999, on 3rd April, 2000 permitting withdrawal of the prosecution and dismissing the case for want of prosecution.2. On 5th July, 1998 Nitin Kashinath Patil, Sub Divisional Magistrate, Achalpur, on the direction of District Magistrate, Amravati, was on his way to village Asadpur by a Government jeep in connection with the threat of one Nitnaware for self immolation. The Sub Divisional Magistrate was accompanied by Tahsildar, Naib Tahsildar and Block Development Officer of Achalpur. Since it was a holiday, official driver of the Government jeep was on leave. Hence, the Sub Divisional Magistrate was himself driving the jeep. It seems that, the jeep met with an accident and overturned. The inmates of t...