Mumbai Court November 2006 Judgments

Garg Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. All the appeals are being disposed off by this common order as the facts involved are more or less identical.2. The appellants have imported various quantities of copper druid scrap at the declared value with copper content ranging from 18 to 20%.However, the samples were drawn by the DRI officers and sent for test, as regards the percentage of the copper content. The same was found to be on the higher side as against the declared copper content by the importers. Accordingly, the revenue proposed to enhance the value of the same based upon the contemporaneous imports of similar copper content and duties were confirmed and penalties imposed.3. The main contention of all the appellants is that there was no mis-declaration as regards the type of scrap imported by them. As regards the copper contents they had contended that the same were declared as per the certificate given by the supplier and there is no deliberate attempt on their part to mis-declare the same. In any case, the coppe...

Commissioner of C. Ex. Vs. Shalimar Super Foods

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(210)ELT695Tri(Mum.)bai

1. The Revenue assails the order of the Commissioner of Central Excise (Appeals) who has accepted the contention of the respondents/assessees that preparations for meat articles in loose pack manufactured by them, fell for classification under C.E.T. sub-heading 1601.90 at nil rate of duty, rejecting the contention of the Revenue that the goods were put up in unit containers and hence merited classification under C.E.T.subheading 1601.10 attracting duty at the rate of 8% ad valorem.2. None appears for the respondents; hence we heard learned S.D.R. and perused the records.3. We find that the goods are supplied in plastic bags showing brand name of the respondents. The quantity is not pre-printed on the bags which are also not sealed, as seen from the averment in the show cause notice and the finding of the authorities below. The adjudicating authority had classified the goods under C.E.T. sub-heading 1601.10 solely on the ground that the plastic bags were nothing but unit containers fo...

Protec Laboratories P. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)8STJ333CESTAT(Mum.)bai

1. As per the facts on record appellant entered into an agreement with M/s. Cipla for canvassing and marketing of Cipla's products. For the said role, they were being given an amount of Rs. 2.5 Lakhs per month and in addition a commission of 5% for the orders procured by them for Cipla. The dispute in the present appeal relates to the issue as to whether such services provided by the appellant for canvassing and marketing of Cipla's product would be liable to service tax as clearing and forwarding services. Lower authorities by holding that such services are covered by the clearing and forwarding services definition, has confirmed demand of duty against the appellants for the period 1197 to 2003 and has imposed penalties.2. The appellant's contention is that they merely canvassed M/s.Cipla's product to various doctors and supplied free samples manufactured by M/s. Cipla. In fact during the period 1997 to 2003, no actual orders were received by them. As such, they have strongly contend...

Sangli Bank Ltd. Vs. Encon Automotive (Pvt.) Ltd. and

Court: DRAT Mumbai

Reported in: IV(2007)BC11

1. This application for condonation of delay presents a very sorry state of affairs because after getting one more opportunity to file additional affidavit, there seems to be no desire on the part of the appellant Bank to put its house in order.2. The application is filed by the appellant Bank for condonation of delay of 224 days in filing the appeal against an order of dismissal of claim of the Bank as against the defendant Nos. 3 to 5 and against other defendants in respect of reduction in the rate of interest while decreeing the claim against them.3. In the affidavit filed by the branch manager in support of the application for condonation of delay, reason given is that the previous Advocate representing the appellant Bank had orally given advice to file review application before the D.R.T. According to the Bank its previous advocate was perhaps ignorant about the settled law with respect to the issues involved in the present appeal and, therefore, the Bank had to approach experts ...

In Re: Satellite Television Asian

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. After considering the opinion of the Vice-President (Mumbai) and the relevant case laws and the conflict between different Benches of the Tribunal on the issue involved, I deem it fit and appropriate to refer the appeal for consideration and disposal by a Special Bench of three Members at Mumbai.2. In order to help the interveners, who may wish to join the proceeding, the following question is framed: Whether on the facts and in the circumstances of the case, disallowance of expenditure in the shape of payment to a non-resident by invoking the provisions of Section 40(a)(i) read with Section 195 of the Income-tax Act, 1961 is justified? 3. The Special Bench may modify, change the questions or add other questions as are deemed relevant and necessary for disposing of the controversy raised by the parties before the Bench.4. The appeal may be fixed before the Special Bench in November/December 2006. The name of the three Members constituting the Bench shall be nominated later on.1. Th...

Basf Aktiengesellschaft Vs. Ddit, International Taxation

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)293ITR1(Mum.)

On the facts and in the circumstances of the case and in law, the Learned Commissioner of Income Tax (Appeals) has erred in confirming that Long Term Capital Gain arising on account of sale of a Listed Security is to be taxed at 20% and not at 10% as per the proviso to Section 112. He ought not to have gone so.2. Briefly stated the facts giving rise to this appeal are these: The assessee is a non resident which declared its total income at Rs. 10,66,16,500/- which included the long term capital gain of Rs. 5,40,96,853/- pertaining to assessment year 2001-02. The long term capital gain had arisen on the sale of shares of an Indian company which were purchased in foreign currency and, therefore, the long term capital gain was computed as per the provisions of the first proviso to Section 48 of the Income Tax Act, 1961 (Act). According to this proviso, the sale consideration is to be converted in the same foreign currency in which shares were purchased and then the gain or loss is to be ...

Gurumukh Singh and ors. Vs. Union of India (Uoi),

Court: Mumbai

Reported in: 2007(2)ALLMR95; 2007(1)BomCR893

F.I. Rebello, J.1. Rule. By consent heard forthwith.2. Petitioners have served in the Indian Navy as Sailors. They have been discharged from service on compassionate grounds. In terms of Regulation 78 of the Navy (Pension) Regulations, 1964, hereinafter referred to as 'the Pension Regulations', unless otherwise provided the minimum service which qualifies for service pension is 15 years. None of the petitioners have put in 15 years, but all of them have put in 14 years or more. Regulation 82 confers power to condone deficiency in qualifying service upto one year in each case, except the three categories set out therein. By the present petition, the petitioners are challenging the validity of pension Regulation 82(a). Regulation 82(a) is in respect of a sailor who is discharged at his own request. It is the case of the petitioners that once a person joins the services of the Indian Navy the sailor has to be enlisted initially as a sailor for a period of 10 years. Under the provisions of...

Padmavati Construction Co. and ors. Vs. State of Maharashtra and anr.

Court: Mumbai

Reported in: 2007(1)ALLMR530; 2007(1)BomCR609

D.Y. Chandrachud, J.1. The First Petitioner is a partnership firm which is carrying on the work of developing landed property comprising of CTS 159/A/1593 of Village Vadavali at Chembur, Mumbai. An entity by the name of Bombay Construction and Engineering Company Limited is the registered owner of the plot of land, having acquired right, title and interest under a consent decree dated 13th February, 1996 passed by this Court in a suit on the Original Side. The plot of land admeasures 5928.50 sq. mtrs. The First Petitioner entered into agreements with flat purchasers and it is common ground that all those agreements are in the same format of which a sample has been placed on the record of the Court. The flat purchase agreements record that a portion of the property described as the 'retained property' was being developed by the owners, Bombay Construction and Engineering Company Private Limited. The owners had in turn entered into a Memorandum of Understanding on 10th April, 1996 with K...

Dastgir Alam Mulla Vs. Mysore Petrochemicals Ltd. and ors.

Court: Mumbai

Reported in: [2007(113)FLR234]

R.M.S. Khandeparkar, J.1. Heard. The petitioner challenges the order dated 14.8.2006 passed in Complaint (ULP) No. 150 of 2006 by the Industrial Court, Thane whereby the application, filed by the petitioner seeking for direction to the respondents to allow the petitioner to be represented by an office bearer of the Trade Union during the course of the inquiry against the petitioner, has been dismissed.Few facts relevant for the decision are that the petitioner joined the services in the respondent-company as a plant-operator on 16.11.1992. After having issued the order of suspension on 29.11.2004, a charge-sheet was issued and the inquiry was initiated against the petitioner on 25.12.2004 by appointing Shri D.S. Nimbalkar, a practising Advocate, as the management's representative. The petitioner sought to appoint Shri Patki, Vice-President of the Trade Union of which the petitioner is the member, to be his defence representative in the said inquiry. The said request of the petitioner w...

Tata Yazaki Auto Corporation Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(116)ECC26

1. The appellant M/s Tata Autocomp Systems Ltd, Pune, is a Joint Venture Company (JVC for short) in which each party i.e. Tata Autocomp Systems Ltd and M/s Yazaki Corporation, Japan have 50% share holding each. The JVC i.e. the appellant before us, is engaged in the manufacture and sale of automotive wire harnesses and components thereof. For this purpose, it also has a Licence and technical assistance agreement entered into between them on 24.6.1998 i.e.between the JVC and M/s Yazaki Corporation, Japan. Under the joint venture agreement, the JVC may purchase components, materials and equipments from any source including from its collaborator, M/s Yazaki Corporation, Japan or its affiliates upon mutually agreeable terms and conditions as per Clause 2.5 of the JVC. Accordingly, certain raw materials and spares have been imported from its collaborator and its affiliates in other countries like Singapore & Belgium on the agreed terms and conditions. There is no condition in any of th...