Mumbai Court September 2005 Judgments

State of Maharashtra Through the Secretary, Rural Development and Wate ...

Court: Mumbai

Reported in: 2005(4)ALLMR679; 2005(6)BomCR903; 2006(1)MhLj131

D.Y. Chandrachud, J.1. In these proceedings under Article 226 of the Constitution, the State of Maharashtra has called into question, directions issued by the State Election Commission on 9th September 2005 and 21st September 2005 in exercise of powers conferred by Article 243-K of the Constitution. The State Election Commission announced an election programme for conducting elections to 2167 Village Panchayats in thirteen flood affected Districts. The election programme commenced on 26th September 2005 and voting is to take place on 23rd October 2005. The term of the aforesaid Village Panchayats had come to an end earlier. The State Election Commission had initially declined to accede to the request of the State Government to postpone the elections in view of the serious conditions that prevailed in certain parts of the State as a result of floods. The State Government moved this Court in a petition under Article 226 of the Constitution (Writ Petition 5234 of 2005) and by a decision r...

Vijendra Dhuri Singh Vs. Chetak Co-operative Housing Society Ltd.,

Court: Mumbai

Reported in: 2005(4)ALLMR687; 2006(1)BomCR309; 2006(3)MhLj143

ORDERD.G. Deshpande, J.1. Heard Counsel for the Appellant and the Respondent No.1. 2. Appellant is the original Plaintiff and Respondents are the original Defendants. Appellant filed a suit for mandatory injunction against Respondent Nos. 2 and 3 to direct them to fix electric meter and install telephone connection in the suit premises i.e. garages bearing garage Nos. 2 and 3 in the vicinity of and premises of Manju Maha, Chetak Co-op. Housing Society, 35, Pali Hill, Bandra (West), Mumbai, and also permanent injunction against respondent No.1 from causing obstruction in discharging legal duties of the respondent No.2 i.e. BSES Ltd. and Respondent No.3 regarding installation of electric connection or telephone at the suit site. (It has to be noted that Mr. Dwivedi contended that the plaintiff has given up claim regarding installation of telephone line). It was the case of the plaintiff that he was in occupation and possession of the garages Nos. 2 and 3 pursuant to Agreement dated 27.2....

Shri Krishna Homeo Pharmacy a Partnership Firm, Registered Under the I ...

Court: Mumbai

Reported in: 2006(1)ALLMR129; 2006(1)BomCR229; 2006(1)MhLj325

D.Y. Chandrachud, J1. The Petitioner is a partnership firm registered under the Partnership Act, 1932, and carries on the business of manufacturing and selling homoeopathic medicines at a factory situated at Chinchwad. The homoeopathic medicines manufactured by the firm are broadly categorised into: i) Homoeopathic potential dilutions; ii) Mother tinctures;iii) Bio-Chemic Tablets;iv) Specialities and tonics; andv) Sundries including Globules, Diskets and ointments. 2. The challenge in these proceedings is to a notification issued by the Central Government on 22nd February, 1994 by which the provisions of Rule 106-B of the Drugs and Cosmetics Rules, 1945 were inserted in exercise of the rule making power under the Drugs and Cosmetics Act, 1940. Rule 106-B provides as follows : '106-B. Prohibition of quality and percentageNo homoeopathic medicine containing more than 12% alcohol v/v (Ethyl Alcohol) shall be packed and sold in the packing or bottles of more than 30 milliliters, except tha...

Kalpataru Power Transmission Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(194)ELT99Tri(Mum.)bai

1. Heard both sides. The appellant manufacture fabricated and galvanized transmission line towers and parts thereof. Initially exemption under Notification No. 108/95 dated 28.8.1995 was claimed by the appellants on the ground that the impugned goods were to be utilized in project funded by the World Bank. However, Subsequently the World Bank declined to fund the project. As such, the duty amounts have been paid on the imported raw materials and on the finished goods after taking credit of the additional duty of Customs. The Adjudicating authority has appropriated the duty payments made before issue of show cause notice and has also approved of the credit of input duty taken by the appellants. He has also refrained from imposing any penalty on the ground that initially the project authority has certified regarding funding by the World Bank However, he has confirmed the duty amount paid short to the extent of a small amount of Rs. 3,77,156/-. He has also ordered payment of interest on ...

Kartik Dyeing and Printing Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(104)ECC35

2. The appellants are engaged in the manufacture of processed man-made fabrics (dyed and printed) falling under chapter heading No. 5406 of the Central Excise Tariff Act 1985. Preventive checks were carried out by the Central Excise Officers at the factory and office premises of the appellants at Surat and Silk City Market, Ring Road, Surat. During the search of the premises, it has been found that trading of processed polyester fabrics, including saris, was being carried out from this premises. In the said premises, it was observed that various groups of companies of Kartik Group, viz. M/s. Kartik Saris Pvt. Ltd., M/s.Kartik Sarees, M/s Divya Prints, M/s. Anil Fabrics and M/s. P.D. Silk Mills were working. The Officers took stock of the finished processed fabrics at the said premises and compared it with the documents found in the premises. On comparison, a total 4,120 pcs. of processed fabrics, cut into individual sarees each measuring to 6 mtrs. total 24,720.00 l. in excess of the ...

Commissioner of C. Ex. Vs. Global Wool Alliance Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. None appeared for the respondents. Heard Shri S.S. Bhagat, learned SDR for the Department. We find that the lower appellate authority has set aside the orders-in-original with following observations :- Thus, by applying the principles of Noscitur a socil, it is seen that SI. No. 3 to Annexure-I was concerned only with captive power plants including captive generating sets and was not concerned with the Furnace Oil used in the pot boiler used by the appellants for the generation of steam, which was always covered by the SI. No. 7 as 'consumables'.2. We are of the view that the lower appellate authority has passed correct and legal orders, which do not require any interference. As such, the appeals filed by the Department are dismissed....

K. Ram Kumar Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(193)ELT504Tri(Mum.)bai

1. Heard both sides. The appellants are engaged in manufacturing of Towers and Tower accessories. M/s. Transmission Corporation of Andhra Pradesh Limited (APTRANSCO) placed order on the appellants for supply of Towers and Tower accessories for Simhadri and Vizag Transmission System Project financed by the Japan Bank for International Cooperation (JBIC). The appellants have claimed exemption under Notification No.108/95-C.E. on the basis of a certificate obtained and furnished by APTRANSCO to the effect that the project under which the impugned goods would be utilized is being financed by an International organization namely JBIC. However, subsequently it came to be known that JBIC is not an approved international organization under the said notification and the earlier certificate issued by the Government of Andhra Pradesh was withdrawn. The appellants have subsequently paid the entire duty involved in the present appeal as the impugned goods were not entitled to exemption under Notif...

Commissioner of Central Excise Vs. Pooja Ferro Alloys Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The Revenue is in appeal aggrieved by an Order of the Commissioner of Central Excise dated 17-6-2003.2. The Commissioner (Appeals) in his impugned order in para 6 has observed as follows- 6. However, I find that the appellants have taken the plea that the show cause notice is time barred in as much as they had not hidden any facts from the department and they were regularly filing RT12 returns which were assessed by the department. I find that during the material period, with regard to taking of Modvat credit, the assessee were required to submit the gate passes/invoices, copies of RG23A Pt II and RG23C Pt II along with the RT 12 returns to the department. That being then case, extended period of limitation in respect of irregular Modvat credits, cannot be established once the documents are being submitted to the department along with the RT 12 returns. There is, therefore, sufficient force in this plea of the appellants. The show cause notice has been issued on 10-2-99 in respect ...

Arvind Vasudeo Deshmukh Vs. United Western Bank Ltd. and ors.

Court: DRAT Mumbai

Reported in: II(2006)BC209

1. This miscellaneous appeal is filed by the appellant/original defendant No. 4 Mr. Arvind Deshmukh being aggrieved by the order dated 18th September, 2003 passed by the learned Presiding Officer of the D.R.T., Nagpur in interlocutory application No. 755/2002 in Original Application No. 473/2001. By the impugned order, the learned Presiding Officer dismissed the application made by the appellant in which he had prayed for striking out his name from the array of defendants.2. I have heard Mr. Deo for the appellant and Mr. Maniyar for the respondent No. 1 Bank. I have gone through the proceedings including the impugned order and, in my view, the learned Presiding Officer has not committed any error in dismissing the application made by the appellant.3. Proceedings reveal that the defendant No. 4 has already filed his written statement and has taken certain defences. Thereafter without allowing the matter to proceed in accordance with law and culminate in the final order, suddenly the ap...

Smt. Varsha G. Salunke Vs. Dy Cit, Circle 31(1)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)98ITD147(Mum.)

This appeal is filed by the assessee. The relevant assessment year is 1997-98. The appeal is directed against the order passed by the Commissioner of Income Tax (Appeals)-XXXVII at Mumbai on 19-12-2000.The appeal arises out of the assessment completed under section 143(3) of the Income Tax Act, 1961.The assessee is an individual carrying on the business of providing security and housekeeping services. He is regularly assessed to income-tax. The assessee is following Mercantile System of Accounting and the said system has been consistently and regularly followed in all the assessment years.In the course of assessment proceedings, the assessing officer found that as per the TDS certificates submitted by the assessee along with his return of income, the total receipts amounted to Rs. 1,06,15,995.55 whereas the receipts credited in the profit & loss account worked out to Rs. 95,19,657. When asked to explain the difference, the assessee stated that out of the many TDS certificates subm...