Mumbai Court May 2006 Judgments

Commissioner of C. Ex. and Cus. Vs. Sangamner Bhag Ssk Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The respondent in this case are engaged in the manufacture of sugar molasses, denatured rectified spirit (ethyl alcohol) and Fusel Oil.They cleared rectified spirit at NIL rate of duty and reversed an amount equivalent to 8% of the value of such rectified spirit during the period from 1-4-2001 to 28-2-2002. However, in the light of Central Board of Excise and Customs, New Delhi Circular No. 615/6/2002-CX., dated 4-2-2002 issued under F. No. 267/80/98 CX-8 the assessee was directed by the Range Superintendent to reverse the proportionate Cenvat credit on molasses consumed in the manufacture of rectified spirit during the period from 1-4-2001 to 28-2-2002. For the month of February, 2000 the proportionate credit on molasses amounted to Rs. 15,95,425/-. The assessee paid an amount of Rs. 6,38,400/- (for February, 2002) equivalent to 8% of the value of the rectified spirit.However, subsequently as per the Range Supdt. letter dated 26-8-2002 the assessee reversed an amount of Rs. 8,09,4...

Arti Impex Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants in this case imported consignment of heavy melting scrap for the import of which they were required to produce pre-shipment inspection certificate as required under the provision of Para 2.32 of the Foreign Trade Policy 2004-09 showing that the consignment does not contain any type of arms, ammunition, cartridges, shells, mines, radio active contaminated or any other explosive material. In the absence of such certificate the consignment was seized and confiscated under provisions of Section 111(d) of the Customs Act, 1962 with an option to redeem the same on payment of fine of Rs. 1,75,000/-. A penalty of Rs. 85,000/- is also imposed.2. None appeared for the appellants. I, therefore, perused the records and heard the learned S.D.R. The appellants in their grounds of appeal have stated that the Board vide its Circular No. 56/2004-Cus., dated 18-10-2004 have prescribed a procedure for clearance of imported metal scrap at various ports of India including port of Kandla....

Marmagoa Shipping and Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC343

1. The appellants in this case are registered as cargo handling service provider under Section 69 of the Finance Act, 1994. They were issued a show cause notice seeking to deny service tax credit taken by them during the period October 2002 to March 2003 amounting to Rs. 74,609/- (Seventy Four Thousand Six Hundred Nine Only) on the ground that the service tax paid by the inputs service provider was of steamer agent service and since cargo handling services and the steamer agent service do not fall in the same Sub-clause of Clause 90 of Section 65 of the Act, the same was not admissible to them.2. The learned advocate for the appellants submitted that the nature of services provided by the inputs service provider included for providing output services to its clients comprise of supply of labour and deployment of staff on overtime basis, supply of storage space for cargo, supply of forklifts, wheel loaders/excavators for handling of cargo, supply of services relating to wharfage licence...

Mr. Jitendra Chandrakant Mehta Vs. Shamrock Impex Pvt. Ltd. Through It ...

Court: Mumbai

Reported in: 2006CriLJ3131; 2006(4)MhLj355

D.G. Deshpande, J.1. Heard learned Counsel for the Petitioner and the Respondents, and the learned APP. 2. Criminal Writ Petition No. 2198 of 2005 had come before the Division Bench on 13.1.2006, at that time Mr. Chitnis, counsel for the Petitioner informed that some more petitions on the same issues are pending, and he undertook to furnish number of those petitions and accordingly other petitions, i.e. Writ Petition No. 2901 of 2005 and Writ Petition No. 781 of 2006 were kept along with Writ Petition No. 2198 of 2005. Thereafter, at the time of arguments, Mr. Chitnis stated that though issues involved are same, but facts may be different, and therefore the Writ Petitions i.e. Writ Petition No. 2901 of 2005 and Writ Petition No. 781 of 2006 should be heard separately. 3. The prayer in Writ Petition No. 2198 of 2005 is that proceedings arising out of C.C. No. 466/M/ of 2004 and the order recorded under Section 156(3) of the Code of Criminal Procedure by the Additional Chief Metropolitan...

Shramik Sena a trade union, registered under the Trade Unions Act, 192 ...

Court: Mumbai

Reported in: 2006(6)ALLMR708; 2006(5)BomCR616; (2006)IIILLJ628Bom

D.B. Bhosale, J.1. This writ petition under article 226 and 227 of the Constitution of India impugns the judgment and order dated 3rd March, 1998 rendered by the Industrial Court, Thane granting the Application (MRTU) No. 7 of 1994 filed by respondent no.1 -Union under Section 11 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (for short 'the Act') for being registered as recognised Union of the workmen in the factory of respondent no.2 company at Thane. The petitioners' and respondent no.1 are trade unions registered under the provisions of the Trade Unions Act, 1926. Both claim that they represent majority of the workmen in the said Undertaking of respondent no.2.2. The question that falls for our consideration in this writ petition is whether the order of the Industrial Court granting respondent-union's application under Section 11 of the Act, for being registered as recognised Union for the Undertaking of respondent-company at Than...

Shri Dattatraya Wamanrao Mhaske Vs. the Headmaster, Nutan Trambak Vidy ...

Court: Mumbai

Reported in: 2006(4)ALLMR24; 2006(5)BomCR205; 2006(5)MhLj82

B.H. Marlapalle, J.1. In this petition filed under Articles 226 and of the Constitution, the petitioner has challenged the orders dated 27th November 1991 and 22nd December 1993 passed by the 4th respondent directing the petitioner to be placed in the pay scale of Rs.1400 -2600 + Rs.125 per month while he was retained as an Assistant Teacher in higher secondary school and junior college i.e. Nutan Trimbak Vidyalaya and Junior College, Trimbakeshwar, Dist. Nashik. The petitioner further prays for directions to hold that he was entitled to be paid salary in the pay scale of Rs.2000 -3200 right from the date of his appointment as Asst. Teacher in the junior college and for directions to pay the arrears. 2. The undisputed facts briefly stated are that the petitioner obtained his STC qualifications in 1962 and came to be appointed as an Asst. Teacher in J.V. Yevla school run by the respondent no.1-Trust with effect from 25-6-1962. He obtained his B.A. degree in 1974 and M.A. degree with sec...

Commissioner of Central Excise Vs. Indorama Textiles Ltd.

Court: Mumbai

Reported in: 2006(4)BomCR664; 2006(200)ELT3(Bom)

D.D. Sinha, J.1. Rule returnable forthwith. Heard finally by consent of Shri Chaudhari, learned Assistant Solicitor General for the petitioners, and Shri Bhangde, learned Senior Counsel for the respondent no. 1.2. The facts and circumstances, which have given rise to filing of the petition are as under :The respondent no. 1 M/s. Indorama Textiles Limited is a Company registered under the Companies Act, 1956 and holding Central Excise Registration No. AAAC1530LXM001 for manufacture of spun yarn falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. The respondent no. 2 is a Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, vested with the powers to act as a revisional authority under Section 35EE of the Central Excise Act, 1944 (for short, 'the Act').3. The respondent no. 1 filed 45 rebate claims amounting to Rs. 1,46,90,995/- (Rs. 75,42,487/- + Rs. 71,48,508/-) in the month of November/December 2004 in respect of export of...

Commissioner of Central Excise Vs. Pioma Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The respondents herein who are manufacturers of Soft Drink Concentrate (hereinafter referred to as SDC) falling under CETA Sub-heading 2108.99 filed declaration effective from 2.6.1998 under Rule 173-B of the Central Excise Rules, 1944 claiming benefit of Notification No. 5/98-CE dt. 2.6.1998 at Serial No. 7 of the Table thereto which provides concessional rate of duty at the rate of 8% to preparations in the nature of instant food mix falling under Chapter Heading 2108, for the product. It appeared to the Excise authorities that the product was not a food mix and therefore the benefit of Notification would not be admissible and that the product would attract Central Excise duty at the Tariff rate of 18%. For the period from June 1998 to February 1999, the respondents had cleared SDC on payment of duty at the concessional rate of 8% and therefore they had short levied and short paid differential duty at the rate of 10%. Hence show cause notices dt. 21.12.98 and 22.4.99 were issued ...

Shri BipIn K. Bhatia Vs. Cc (Prev)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. Shri Mayur Shroff, learned Advocate appearing for the appellant states that the impugned two and a half Nongs of Hold Bars were part of five Nongs of gold bars purchased by the appellant and that the said purchase has been confirmed by the seller. He further states that gold is freely importable and tradable and hence the gold seized from the appellant is not liable for confiscation nor the appellant is liable for the penalty. As regards the confiscation of the Indian Currency, he submits that the department has not produced any evidence that the said currency has been acquired by sale of imported gold.2. Heard Shri Vimlesh Kumar, learned SDR for the department, who states that the sale bill produced by the appellant is for five Nongs of gold bars and it does not contain the name of the appellant as the buyer and does not contain any serial number or the markings on the gold bars.He, further, states that the appellant has confessed that he has been illegally tradi...

Shikshan Sadhana Mandal Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants in this case are not contesting the service tax payable on the service of Mandap keeper provided by them but are seeking relief in penalties on the ground that they are registered educational trust engaged in educational activities. In their school building they have a small hall namely "Dnyana Mandir Sabhagrah" principally intended for recreational activities of student. On holidays the said hall is made available mainly to members and their relatives for marriage and other social functions, for which they collect small service charges and building donation. This income is minor and supplement the income of the mandal. They were never aware that such activity was liable to service tax and on receipt of communication from the department they immediately took registration and paid service tax. In such circumstances they request that penalty should not be imposed.2. I have considered the submissions made by the appellants. I find that though ignorance of law is no excu...