Mumbai Court March 2006 Judgments

Commissioner of C. Ex. and Cus. Vs. Unitex Texturiser

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. The appeal filed by the department against the impugned Order passed by the lower appellate authority is on the ground that classification of Polyester Texturised Yarn (PTY) was changed from Tariff sub-heading 5403.00 to Tariff sub-heading 5402.32 as a result of the changes made by the Finance Act of 1995. However, coverage under the small scale Notification No. 1/93 was not extended to the new sub-heading 5402.32 for the period 16-3-1995 to 25-05-1995. The respondents have availed the small scale exemption for this period and hence, according to department, duty is short-levied.3. We find that the lower appellate authority has not gone in to merits of the case but has decided the appeal before him purely on the ground of limitation as the demand notice was issued only on 6-3-2000, after the prescribed period of 6 months. He has also recorded that there was no allegation regarding application of extended period in this case. In view of the fact that the respondents had filed the cl...

Ccex Vs. Mirc Electronics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. These two appeals filed by the department arise from a common order-in-appeal dated 16.7.2002. Appeal No. E/3459/02 relates to the period 1994-95 and 1995-96. Appeal No. E/3460/02 relates to the period 1996-97.2. Revenue has raised several issues in this appeal. The first issue relates to deduction towards freight claimed by the respondents. We find that the respondents had initially filed a CA certificate, which shows the freight amount from their factory to different branches at Baroda, Bangalore, Hyderabad, Madras & Cochin. The total amount reflected in the said certificate is Rs. 48,19,090/-. However, when the matter was remanded by the lower appellate authority, the respondents produced the final CA certificate, which included the aforesaid amount representing freight from the factory to the depots/branches as well as freight from the depots/branches to the place of delivery. The additional amount was Rs. 64,67,482/- as per CA certificate.3. Considering t...

Ccex Vs. United Phosphorus Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The impugned goods "Slag Ash" arises as a byproduct while manufacturing white phosphorus from rock phosphorus and graphite (on which Modvat credit was taken) as well as Coal and Silica (on which no Modvat credit was availed). The lower appellate authority has held that the by-product is not chargeable to duty and hence he has dropped the duty demand and penalty. The applicant Commissioner has appealed against the same. The main issue before us is as to whether the impugned goods namely slag ash is excisable goods. Various decisions of the Apex Court have laid down the twin criteria of excisability, the product must answer to the test of manufacture of a new and separately identifiable commodity and should also be marketable.2. The learned SDR appearing for the department has cited the decision of the Apex Court in the case of Commissioner of Sales Tax, Bombay v.Bharat Petroleum Corporation Ltd. , which holds that in the case of by-products, residues and waste and ...

Amita B. Devnani Vs. Bhagwan H. Devnani and ors.

Court: Mumbai

Reported in: 2006(2)ALLMR741; 2006(4)BomCR799

A.M. Khanwilkar, J.1. Heard learned counsel for the parties. This contempt petition is filed by the wife complaining of wilful disobedience of the order passed by the Family Court II Mumbai dated 30.l0.200l in Interim Application Nos. 26 of l999 and 27 of l999 in Petition A No. 494 of l999. The direction as was passed under the said order reads thus:Order Both the interim application are partly allowed.The non applicant/original petitioner, Bhagwan is directed to pay maintenance @ Rs. 20,000/-p.m to the applicant/original respondent Amita for herself and for her two minor children from November 2000 onwards. He is also directed to pay the litigation expenses to the applicant, Amita at Rs. l0,000/-The claim towards her charges per hearing is hereby rejected.The arrears of maintenance and cost of litigation be paid by the non applicant, Bhagwan to the applicant, Amita within a period of 60 days from today.He shall also continue to pay the maintenance which would become due before l0th of...

Sudhir Diamonds Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: 2006(202)ELT766(Bom); 2006(3)MhLj452

R.M. Lodha, J.1. The petitioner by means of this writ petition filed under Article 226 of the Constitution of India seeks to impugn the order dated 19th August, 1991 (Exhibit 'M'), the order dated 25th September, 1991 (Exhibit 'N'), the order dated 16th March, 1992 (Exhibit 'O') and the order dated 12th May, 1994 (Exhibit 'Q').2. The order dated 19th August, 1991 (Exhibit 'M') is the order passed by the Additional Chief Controller of Imports and Exports imposing fiscal penalty of Rs. 1,00,00,000/- upon the petitioner and its partners exclusive of the value of the licenses that they surrendered.3. The order dated 25th September, 1991 (Exhibit 'N') is debarment order under Clause 8(1) of the Imports (Control) Order, 1955 passed by the Deputy Chief Controller of Imports and Exports debarring the petitioner firm and its partners from importing any goods or getting any licenses/CCPs/Exim Scrips and getting allotments of imported goods from canalising agencies such as STC/MMTC.4. The order d...

Bhagwat Ganpat Tayade Vs. the State of Maharashtra

Court: Mumbai

Reported in: 2006CriLJ2214

ORDERS.P. Kukday, J.1. Petitioner challenges legality of the order dated 24-7-1995 passed by the learned Judicial Magistrate, First Class Jarnner, convicting him for offence punishable under Section 354 of the Indian Penal Code and sentencing him to suffer RI for three months and fine of Rs. 2000/- in default RI for 20 days and order dated 8-12-1997 passed by the learned Sessions Judge, Jalgaon, confirming the order of conviction and sentence passed by the learned Magistrate.2. In nutshell, the relevant facts are that the petitioner was serving as a teacher in Zilla Parishad's Primary School at Village Batawad (BK) Tq. Jamner. It is alleged that petitioner was molesting young girls including the grand daughter of complainant Pandurang Dattatraya Joshi (PW1). In the beginning the complainant ignored the complaints. However, subsequently apart from his grand-daughter, other girls, namely, Nanda Misal (PW2), Yogita Joshi (PW3), Reeria Patel, Ranjana Kale, Jijabai Patil and Sangeeta Shinde...

Shubhada Polymers Products P. Ltd. Vs. Union of India (Uoi)

Court: Mumbai

Reported in: 2006(204)ELT552(Bom)

ORDER1. Rule. Returnable forthwith.2. Mr. C.J. Joy, Advocate waives service for the respondents.3. By consent, rule is heard finally at this stage.4. The petitioners have approached this Court by means of this writ petition aggrieved by the order dated 30th June 2005 passed by the Joint Secretary, Government of India, Ministry of Finance, New Delhi whereby he disposed of three revision applications.5. The petitioners rebate claims were rejected by the Deputy Commissioner vide three orders-in-original passed on 23rd January, 2004, 9th March, 2004 and 23rd April, 2004. Aggrieved thereby the petitioners preferred three appeals. The Commissioner (Appeals) by consolidated order dated 28th October, 2004 disposed of two appeals arising out of the order dated 9th March, 2004 and 23rd April, 2004. By a separate order passed a day earlier on 27th October, 2004, the Commissioner (Appeals) disposed of the Appeal from the order dated 23rd January, 2004. Aggrieved thereby the three revision applicat...

Prism Ads. Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing both sides on the application for waiver of pre-deposit of Rs. 70,865/- (Rs. Seventy Thousand Eight Hundred Sixty Five only) confirmed as Service tax and penalty of an equal amount imposed under Sections 78 and 76, penalty of Rs. 2,000/- (Rs. Two Thousand only) under Section 77 of Chapter V of Finance Act, 1994, we found it was possible to hear and decide the appeal itself at this stage. The issue in dispute namely as to whether the appellants herein are covered under the category of advertising agency and have rendered services of advertising agencies, stands settled by a series decision of the Tribunal. We, therefore, take up the appeal for final hearing with the consent of both sides after waiving pre-deposit.2. We find that there is no dispute that the appellants hired their hoardings to advertising agency who in turn displayed or exhibited their advertisement on such hoardings. The question as to whether this would amount to rendering services as advertising agen...

Chaitanya Advertising Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The ld. Advocate appearing on behalf of the appellants submitted that the entire service tax has already been paid along with the interest before issue of the show cause notice. The stay petition has been filed for dispensation of the penalty amount.2. Since the entire service tax has already been paid along with interest, the interest of the Revenue is adequately secured. I, therefore, dispense with the pre-deposit of penalty amount. Appeal to come up for regular hearing in its turn....

Commissioner of Customs and Vs. Priya Blue Industries Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC68

1. Heard both sides. Revenue has filed this appeal against the order of the CommissionA vessel appears to have been imported for breaking which was beached at designated plot at Alang Port, Bhavnagar on 21.12.1996.Thereafter a Bill of Entry dated 9.1.1997 for clearance and payment of duty on the said vessel was filed. It is the Revenue's case that the officers of the department gathered intelligence that the assessee importer had started breaking the vessel without paying the Customs duty thereon. When they visited the subject plot belonging to the assessee importer, where the vessel was barged, they found that the breaking of the vessel was in progress and pipelines on deck side had been dismantled and equipments of wireless & radio rooms had been removed. The Pancha Nama was drawn dated 14.1.1997 indicating the facts as observed on that date. A joint survey was conducted on 15.1.1997 wherein it was concluded that the breaking activities of the vessel without payment of Customs d...