Mumbai Court September 2005 Judgments

Commissioner of Central Excise Vs. Vimal Wire and Metal Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(106)ECC97

2. The Revenue is in appeal aggrieved by the Order of the Commissioner of Central Excise & Customs (Appeals), Daman.3. The brief facts of the case are that M/s. Vimal Wire & Metal Industries, C-14, Zero Tax Industrial Estate, Near Dadra Check Post, Dadra, Silvassa, are engaged in the manufacture of Aluminium wire.During the course of preventive check, the Central Excise Officers seized stock found in excess, which was not entered in RG-1 Register for 15 days, weighing 5,494.400 kgs. of Aluminium wire valued at Rs. 5,27,462.40 under the reasonable belief that the said aluminium wire were offending in nature and liable for confiscation under the provisions of Central Excise Rules, 1944. It is also found that on the invoices bearing Nos. 129, 130 and 131 dated 22.08.98, the assessee has not paid the Central Excise duty and in the said statutory records last entry was 145 on Page No. 11 dated 20.08.98. The above seized goods were fully finished and ready in marketable condition. T...

New Sharrock Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(190)ELT35Tri(Mum.)bai

1. Both the appeals, one filed by the appellant and other by the Revenue are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals), vide which, on one hand, he has rejected the appellant's refund claim on merits and on the other hand remanded the matter to the original adjudicating authority for re-examination of the claim on the point of unjust enrichment on the ground that the goods, in respect of which refund claim was made, were being used captively in the process of textiles and there was no stage of passing on the burden of duty to the customer.2. We have heard Shri Prakash Shah, ld. Counsel for the appellant and Shri Hitesh Shah, ld. DR for the Revenue.3. As per facts on record, appellants are using duty paid caustic soda for mercering of fabrics. Such use of caustic soda results in emergence of spent caustic soda lye. The same is re-cycled and caustic soda is recovered, which again is used for mercering of fabrics. T...

Spring Merchandisers Vs. Commr. of Cus. (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing both sides in these stay applications, we find that the main appeals themselves could be disposed of at this stage.Therefore, after waiver of pre-deposit, we take up the appeals for disposal.2. The importers, who are the appellants herein, had imported consignments of copper scrap and they declared the quality as "Druid".The lower authorities, after testing the samples, and finding the percentage of copper content to be about 82% approximately, held the imports to be scrap of quality 'Birch'. No reasons appear for the orders as to how 82% approximate copper scrap content has been arrived at that of 'Birch' when normally 'Birch scrap' would be of 96% and above copper content.3. The Revenue, at the last hearing, had been directed to ascertain whether remnant samples were available so that the same could be retested to ascertain the copper content and thereafter determine the grade of scrap and other consequences on goods under import. We are informed by the ld. D.R. tha...

Commr. of C. Ex. and Cus. Vs. Vimal Detergent Cakes (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Revenue's appeal against the order of Commissioner of Central Excise, Ahmedabad. In the impugned order the Commissioner held that M/s. M.N. Detergents (MND) a proprietary concern is not a dummy of M/s.Vimal Detergent Cakes (P) Ltd., (VDCPL) a Ltd. Company manufacturing detergent cakes. His further finding was that M/s. Hare Krishna Industries (HKI) a proprietary concern is not a dummy of M/s. Pioneer Detergent (P.D.) another proprietary concern. The allegations in the show cause notice are that MND was a dummy of VDCPL and HKI was a dummy of P.D. and therefore the clearances of detergent cakes shown to have been made by the dummies should be clubbed with the real ones and SSI exemption denied. The show cause notice demands Rs. 31,87,165/- from VDCPL and Rs. 3,72,825/- from M/s. P.D and for the 91-92 to 93-94. The show cause notice also alleges that both these assessees have failed to include the amounts paid as royalty to Shreeji Chemicals and advertisement expenses while arriving ...

Dme Company (i) Pvt. Ltd. Vs. Commissioner of Cus. (imports)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing both sides, and finding that the issue in this case, viz, whether the department is justified in adding to the assessable value the technical know-how fees and royalty paid to the said DME Company, USA under the Technical Know-how Agreement for they manufacture of such mould bases and ejector pins would be under Section 14 read with Rule 9 of the Valuation Rules, 1988 for second-hand capital goods imported from DME Company USA for the setting up of a manufacturing plant in India to manufacture moulds on mould bases and ejector pins.2. The issue of addition of technical know-how fee and royalty is no longer res integra, it having been settled by catena of decisions of the Larger Bench in Hoerbiger India Pvt. Ltd. v. Commissioner and in S.D. Technical Service v. Commissioner . Following these decisions and after examining the agreement, when we find no restraining clause on the importers in India to import capital goods from third party to be existing in the said agreem...

Toyo Engg. India Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)100TTJ(Mum.)373

1. This is an appeal filed by the assessee for the asst. yr. 1999-2000.The appeal is directed against the order passed by the CIT(A) at Mumbai on 7th March, 2002 and arises out of the assessment completed under Section 143(3) of the IT Act, 1961.2. The assessee is a company engaged in the business of providing technical services and executing construction of projects mainly in the area of fertilizers, petrochemicals, gas and petroleum, synthetic fibres, pharmaceuticals, cement, captive power generation, etc. The assessee-company filed its return of income on 29th Dec., 1999 declaring a total income of Rs. 12,45,04,801.3. In the course of assessment proceedings, the AO has sought further details on the method of accounting employed by the assessee in reporting its income/loss. The assessee-company has stated before the assessing authority that it was following project completion method for recognizing income/loss. The assessee-company recognized its income on the basis of the percentag...

Toyo Engg. India Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)5SOT616(Mum.)

This is an appeal filed by the assessee for the assessment year 1999-2000. The appeal is directed against the order passed by the Commissioner (Appeals) at Mumbai on 7-3-2002 and arises out of the assessment completed under section 143(3) of the Income Tax Act, 1961.The assessee is a company engaged in the business of providing technical services and executing construction of projects mainly in the area of fertilizers, petrochemicals, gas and petroleum, synthetic fibres, pharmaceuticals, cement, captive power generation, etc. The assessee-company filed its return of income of 29-12-1999 declaring a total income of Rs. 12,45,04,801.In the course of assessment proceedings, the assessing officer has sought further details on the method of accounting employed by the assessee in reporting its income/loss. The assessee-company has stated before the assessing authority that it was following project completion method for recognizing income/loss. The assessee-company recognized its income on t...

Ram Shankar Gupta Vs. the Maharashtra Housing and Area Development Aut ...

Court: Mumbai

Reported in: 2005(4)ALLMR714; III(2006)BC23; 2005(6)BomCR29; 2006(1)MhLj19

Dalveer Bhandari, C.J.1. The petitioner, who is carrying on business as contractor and builder,has filed this petition with the prayer that the respondent be directed to pay to the petitioner an amount of Rs.74,79,081/- with interest.2. The respondent had invited tenders for Urban Renewal Scheme at Building No. 23-I to 23-M, Shroff Building, Plot No. 717, Keshavrao Borkar Marg, known as 'Dhaku Prabhu Wadi', E Ward, Bombay. The estimated cost of the said project was Rs.1,74,88,326/- and the time limit was 18 months. The petitioner applied for the same. The petitioner stated that his offer was the lowest. The respondent, by its letter dated 1st November, 1994, informed the petitioner that his lowest offer for the said work, amounting to Rs.1,74,88,326/-, which was at par to the estimated cost, had been accepted by the Competent Authority. The actual date of start of the said work was to be reckoned with effect from 21st November, 1994 and completed within the period of 18 months i.e. on ...

The Managing Director Krishna Sahakari Sakhar Karkhana Ltd. Vs. Sampat ...

Court: Mumbai

Reported in: 2005(4)ALLMR719; 2006(1)BomCR217; [2006(108)FLR975]; 2006(1)MhLj506

Nishita Mhatre, J.1.This Petition challenges the order of the Industrial Court granting reinstatement and continuity of service and full backwages to Respondent-workman. The petitioner is the Krishna Sahakari Sakhar Karkhana Ltd. The present petition has been filed through its Managing Director. Respondent No.1 was employed as a permanent worker with the Petitioner-karkhana. On 31.3.1990, it was found that the Respondent No.1 had not reported for work from 21.3.1990. An explanation was sought from him regarding his absence. The workman did not reply to the show-cause notice and, therefore, a chargesheet was issued to him on 27.8.1990.The charges levelled against him were, inter alia (1) absence without leave; (2) continuous absence for more than 10 days without leave. An enquiry was instituted against him. It appears that the workman did not attend the enquiry or his duty after being issued the chargesheet. The enquiry therefore proceeded ex-parte. After submission of the report by the...

Mrs. Indravati Rajan Yadav Indian Inhabitant Vs. Shantidevi Kamleshkum ...

Court: Mumbai

Reported in: 2006(1)ALLMR288; 2006(1)BomCR206; 2006(1)MhLj282

F.I. Rebello, J.1. Appearance has been put up on behalf of Respondent No. 3. None present for Respondent Nos.1 and 2. Even otherwise considering the order to be passed, notice on them dispensed with. Rule, made returnable forthwith. 2. At the general election held to fill in the seats to Respondent No. 3 Corporation, Respondent No. 1 was declared elected. The seat was reserved for female (OBC) candidate. An election petition was filed by a voter before the Additional Chief Judge, Court of Small Causes at Mumbai being Election Petition No. 30 of 2002. Reliefs sought were to set aside the election of Respondent No. 1 and to declare Respondent No. 2 as elected. The Petition was allowed and the election of Respondent No. 1 was set aside. At the same time, the Learned Additional Chief Judge, Court of Small Causes declared Respondent No. 2 deemed to be elected against the vacancy occasioned by unseating of Respondent No. 1. It appears that an objection came to be raised against Respondent No...