Mumbai Court September 2005 Judgments

Baccarose Perfumes and Beauty Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Appellants, have a unit, located in the Kandla Free Trade Zone (hereinafter referred to as KAFTZ for short), where they engage themselves in the activity of manufacturing bottled spray perfumes, eau-de-toilette, deodorant etc.1.2 The processes carried out on the raw material imported and indigenously procured are - i) The unfilled bottles/godets/tubes/containers etc. are imported. The perfumes/deodorant /eau de toilette/cream/make up mass etc to be filled in is separately imported in bulk quantity. Besides, various packing materials like pumps, actuators, collars, caps, individual cartons, liners, labels, etc, are all separately imported. Inner cartons, outer cartons, gum tape rolls strapping materials etc. are procured from Intra zone units and BOPP films and some labels are procured from indigenous suppliers. ii) All the imported materials are tested and checked with the master samples maintained at the factory and their conformation to strict quality requirements is ensured. iii...

Moiz Tayebali Lokhandwala Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. On 29/12/2004, the appellant, a passenger to embark for Dubai, by EK flight 505 for 29/12/2004 was intercepted, on his way to international transit lounge at Sahar Airport Mumbai. On questioning by the Air Intelligence Officer, he admitted to be carrying about 3.5 to 4 lakhs in Indian Currency in his checked in baggage. On examining the baggage, it was found that a strolly was having 11 bundles of Rs. 500 denomination notes amounting to Rs. 5,50 lakhs and on search of his person 13 notes each of Rs. 500 denomination were recovered. The total causing of Rs. 5,56,500/- was seized under the reasonable belief that the same was attempted to be smuggled out of India & hence liable to confiscation under the Customs Act 1962 read with FEMA 1999.1.2 After recording the statement of the fax, his premises at Haidery Masjid Coop Society, 73, Sarang Street, Mumbai 33 were searched, Rs. 2,55,00/- found in cash was seized under the reasonable belief that it is liable to confiscation under the...

Suryalakshmi Cotton Mills Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The issue involved in this case is that the cotton yarn fabrics manufactured by the appellants and the cotton yarn procured from the market were used in the manufacture of grey cotton fabrics, which were cleared without payment of duty to another unit for further processing from where the said cotton fabrics, after processing, were exported.The appellant had not paid Central Excise duty on cotton yarn manufactured by them and also availed Modvat credit on the cotton yarn procured from the market and as well as manufactured in the factory. In this situation, it is to be decided whether the Central Excise duty on cotton yarn manufactured by the appellants and used in the manufacture of grey cotton fabrics is recoverable and Modvat credit availed by the appellants on cotton yarn procured from outside is admissible. There is another issue of time bar in this case.3. In the impugned order, the Commissioner (Appeals) has observed that the grey fabrics cleared by the appellants to process...

Kersi Kapadia Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Mahindra & Mahindra manufacture tough motor vehicles which are good for rough roads but not so good for decent roads. At least that is how it appears. This appeal has got nothing to do with cars tough or otherwise.2. M/s. M & M have an administrative office building in Kandivali, which needed some doing up. The ground floor and the fourth floor needed particular attention. They engaged one architect, a few carpenters and some workers to design, make and work respective to complete job of renovation, which included making furniture. The arrangement is that while M/s. M & M pay the skilled and unskilled workers and for the material required, the architect would supervise the making of furniture he having originally designed it. Nobody gets paid without the architect saying so. In course of time, the work was got done, everyone got paid and the furniture was put to use.3. Wooden furniture of a kind used in the offices falls under tariff subheading 9403.30 of the Schedule t...

Ramchandra Carpet Palace Vs. Commissioner of Customs (P)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Vide the impugned order, the Commissioner of Customs (P), Mumbai has confirmed the duty demand of Rs, 12,72,333/- under the proviso to Section 28(1) of the Customs Act against the appellants herein, confiscated 2 consignments of dyes with option extended to the appellants to redeem the same on payment of fine of Rs. One lakh and imposed penalty of Rs. 1.50 lakhs upon them under the provisions of Section 112(b)(i) & (ii) of the Act. The demand has been confirmed on the ground that the appellants who are carpet manufacturers/exporters, Mirzapur, Varanasi, were selling Import Export Pass Books issued under DEEC Scheme in the local Bombay market in violation of the Import Trade Control Restriction imposed on such sale and in violation of the provisions of the Customs Act.2. We have heard both sides. It is the submission of the appellant that the goods were not disposed of by them in Mumbai after import, but transported to their factory in UP and utilised in the manufacture of final...

Commissioner of Central Excise Vs. Indus theco Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This is a Revenue's appeal against the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner (Appeals) set aside the order of the lower authority. The issue involved is whether the imported compressors brought into the respondent's premises and cleared therefrom have undergone any process of manufacture resulting in the production of excisable goods on which duty is paid. It is an admitted position that the respondent credits himself with CVD paid at the time of clearance of the imported compressors as modvat credit. He subjects the compressors to the following processes:- (a) Cutting the lugs of the compressors so as to suit the vehicles for Indian road conditions as to due to vibration in diesel cars, the compressors touch the body. (c) Flywheels were balanced and oil was added in the compressors for lubrication to make the same suitable for use. (e) Each compressor was men filled with brackets to make them ready for use/fitting.2. It is t...

Gammon India Ltd. Vs. Andhra Bank

Court: DRAT Mumbai

Reported in: II(2006)BC38

1. This appeal is filed by the appellants/original defendants being aggrieved by the judgment and order dated 18th November, 2003 passed by the learned Presiding Officer of the DRT-I, Mumbai in Original Application No. 1277/2000. By the impugned judgment and order, the learned Presiding Officer partly allowed the original application in favour of the Bank with proportionate costs and ordered the defendants/present appellants to pay to the applicant Bank a sum of Rs. 75,43,053.28 with future interest at the rate of 17.5.% per annum from the date of original application till realization of the amount. The learned Presiding Officer directed issuance of recovery certificate in the above stated terms. Being aggrieved, the present appeal is filed by the defendants/present appellants. The defendant was a constituent of the applicant Bank and had entered into divers agreements for construction with the State of Andhra Pradesh and in terms of the said agreements had to furnish Bank guarantees....

Sangli Bank Ltd. Vs. Prabha K. Maheshwari and ors.

Court: DRAT Mumbai

Reported in: II(2006)BC42

1. This appeal is filed by the appellants original applicant Sangli Bank Ltd. being aggrieved by the judgment and order dated 2nd July, 2004 passed by the learned Presiding Officer of the DRT-II, Mumbai in Original Application No. 204/2000 (High Court in Suit No. 3691 of 1995). By the impugned judgment and order, the learned Presiding Officer allowed the original application in favour of the Bank with no order as to costs against all the defendants subject to that liability of legal representatives of defendant No. 7 Madhusudan Kamani (deceased) would be restricted to the extent of available estate, if any, in her hands from deceased Madhusudan Kamani and the learned Presiding Officer ordered the defendants to pay jointly and severally to the applicant Bank a sum of Rs. 15,00,000/- with interest at the rate of 16.5% per annum with quarterly rests from 19th August, 1992 till the date of filing of the original application with further directions that the said amount would be adjusted/se...

Shri M.U. Joshi Vs. the Tax Recovery Officer,

Court: Mumbai

Reported in: 2005(6)BomCR17; (2005)199CTR(Bom)249; [2006]281ITR289(Bom); 2006(1)MhLj95

J.P. Devadhar, J.1. Where an immovable property attached for recovery of any tax, interest, penalty or any other sum under the Income Tax Act, 1961 is sold beyond the period of limitation prescribed Rule 68B of the Second Schedule to the Income Tax Act, 1961, whether such sale is a valid sale is the question raised in this petition. 2. The petitioner at the relevant time was a partner of M/s. Joychem Chemical & Pharmaceuticals Industries ('the firm' for short). Pursuant to the assessment orders passed under section 143(3) of the Income Tax Act ('I.T. Act' for short) for A.Y.86-87 and 87-88, huge demands were raised against the said firm. Appeals filed by the firm against the said assessment orders were dismissed by C.I.T.(A) and further appeals filed by the firm were also dismissed by the I.T.A.T. by a common order dated 15/6/1994. There is no dispute that the order passed by the I.T.A.T. on 15/6/1994 has attained finality. 3. As the firm failed to discharge the tax liability finalised...

Shri Dilip Ramchandra Shinde Vs. Nashik Municipal Corporation and Depu ...

Court: Mumbai

Reported in: 2005(4)ALLMR735; 2005(6)BomCR12; 2005(4)MhLj962

H.L. Gokhle, J.1. This First Appeal by the original plaintiff (appellant herein) seeks to challenge the judgment and decree dated 1st February 2005 passed by the II Joint Civil Judge, Senior Division, Nashik in Special Civil Suit No.24 of 2004 to the extent it substantially declines the prayers made in the Suit while granting the same to a very limited extent. The appellant is an Advocate who had filed the said Suit for recovering the legal fees from the 1st Respondent-Nashik Municipal Corporation. Respondent No.2 to the Appeal (defendant No.2 in the Suit) is the Deputy Commissioner (Administration) of the said Municipal Corporation. Since this is an Appeal of an Advocate for his fees, an earlier Division Bench directed the same to be heard finally at the admission stage itself. That is how the same is being heard out of turn. 2. Brief facts leading to the filing of this Appeal are as under:- The appellant is an Advocate of some standing, practising in the District Court at Nashik. Ear...