Mumbai Court September 2006 Judgments

Vadilal Gases Ltd. and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(108)ECC307

i) That the appellant company was filling the cylinders with a pre-determined quantity of gases from tankers, and the cylinders were affixed with labels of Vadilal Chemicals Limited carrying details of gases filled in the cylinders and the percentage of impurities. Therefore, the activity of filling gases in cylinders bearing the above type of label was " manufacture " under Note 10 of Chapter 28 of the Tariff (Refer paragraph 6.2 of the impugned order). ii) That in view of the judgment of the Hon'ble Supreme Court in the case of Calcutta Chromotype Limited two companies could be considered to be related persons, and accordingly Vadilal Gases Limited and Vadilal Chemicals Limited were also related persons under Section 4 of the Act (refer paragraph 7.1.1. of the impugned order). iii) That when some persons or immediate members of one family had controlling share holding in both the manufacturer as well as buyer company, the two would have to be held as having interest in the business ...

Commissioner of C. Ex. Vs. Somani Overseas Corporation

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This appeal is filed by the Revenue. Heard the learned DR and the Consultant for the Respondent. M/s. Somani Overseas Corporation, Surat is an exporter who had requested for CT-2 Certificate for obtaining POY/PFY from M/s. Parasrampuria Synthetics Ltd., Bhiwandi. In support of this claim of receipt of goods under provisions of Rule 13 of Central Excise read with Notification No. 49/94, they furnished zerox copies of DEEC Book, Advance Licence and legal undertaking. CT-2 Certificate dated 7-4-95 was issued by Assistant Commissioner, Surat.The POY/PFY so obtained without payment of duty were got texturised through independent texturising units on job work basis. The textrurised yarn was then sent for weaving to independent weaving units and as a result gray fabrics came into existence. This gray fabrics was sent to other independent processor on job work. Therefore from the stage of procurement of POY/PFY to the stage of processing M/s. Somani Overseas Corporation was no way involved...

Bombay Pharma Products Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(113)ECC379

1. This application has been made, in the order communicated vide Final Order No. CI/3377/WZB/2001, dated 29-10-2001 2002 (147) E.L.T. 475 (T) whereby the appeal was dismissed.2. The applicant submit that the finding of the Tribunal in Para 8 of the Order dated 29-10-2001 are ex facie erroneous on the following reasons : (a) The 15 Shipping Bills show exports in the period 10-2-1993 up to 25-4-1994. The CEGAT however proceeded on the basis that the Shipping Bills related to the period 10-12-1993 to 1-12-1994. Copies of the said 15 shipping bills are annexed hereto for ready reference and marked as Annexure B 1 to B 15. A chart showing the Shipping Bills Number and date was shown annexed. A copy of the DEEC Book No. 070707, dated 17-6-1993 (Part - F particulars of export) showing logging of 9 such exports was shown. All the above documents were part of the Paper Book filed before this Hon'ble Tribunal. (b) It is therefore clear that exports had indeed taken place. The Commissioner's fi...

Dwarikesh Trading Co. Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106TTJ(Mum.)155

1. These three miscellaneous applications pertaining to the asst. yrs.1986-87, 1987-88 and 1988-89 have been filed under Section 254(2) and all dt. 27th Aug., 2004 have arisen out of a common order of the Tribunal dt. 30th Aug., 2001 in respect of the same assessment years now covered through these petitions. For convenience these petitions are hereby decided by this common order.2. The issue is common for all the years and relates to taxability of interest income during the years under consideration in the hands of the assessee when there was change in the method of accounting. There is no dispute that earlier the assessee was following mercantile or accrual basis in respect of interest on loans and advances. During the asst. yr. 1986-87 onwards the company had effected change in the method of accounting in respect of interest income from mercantile/accrual basis to receipt/cash basis. The grievance raised through these miscellaneous petitions is that the Tribunal has made an error i...

Commissioner of Customs Vs. Jsw Steel Ltd.

Court: Mumbai

Reported in: 2006(203)ELT185(Bom)

ORDER1. Heard Mr. R.V. Desai in support of this appeal. Mr. S.N. Kantawala appears for respondents. The respondent Co. is an exporter of various steel items including CRBP/CR/HR steel Coils/Sheet notified under the Engineering Product Code 61 of DEPB Scheme Schedule. By a notification dated 28th February, 2004 the Director General Foreign Trade temporarily suspended the DEPB rates for certain steel items, which included the items which the respondents were exporting. This suspension became affective from 27th March, 2004. Subsequently, this Notification was revoked on 12th July, 2004, it was thereafter clarified on 28th July, 2004 that this revocation was prospective.2. Respondents learnt that some others who had exported their steel products in the meanwhile, were grated a conversion from DEPB scheme to DFRC scheme. It is the case of respondents that, therefore, they applied for a similar conversion. This request came to be turned down by the order in original passed on 20th October, ...

Vinod Krushnaraoji Wankhede and anr. Vs. Collector

Court: Mumbai

Reported in: 2006(6)BomCR631

Dharmadhikari B.P., J.1. By this writ petition under Articles 226 and 227 of the Constitution of India, the petitioners have challenged the order dated 10th June, 2006 passed by the Election Officer for the purpose of holding Election of Specified Society (respondent No. 3), rejecting their objection to the nomination form of respondent No. 2 and accepting the same. This Court has on 3rd July, 2006 issued Rule in the matter and also granted interim relief, whereby the order of Election Officer accepting the nomination paper was stayed. The result of the Election was made subject to the result of the Petition. This order was challenged by the respondent No. 2 in Letters Patent Appeal No. 109/2006, and the Hon'ble Division Bench has on 27th July, 2006 while setting aside the impugned order by consent of the parties continued its interim order and matter has been remanded back to decide the Writ Petition afresh, ignoring one affidavit filed by the respondent No. 2 before this Court. The o...

Cabral and Co. and anr. Vs. William Rosario Fernandes and anr.

Court: Mumbai

Reported in: II(2007)BC651; 2006(6)BomCR598; 2007CriLJ159

Britto N.A., J.1. This revision is by the accused who has been convicted under Section 138 of the Negotiable Instruments Act, 1881, ('Act' for short), by the learned J.M.F.C., Margao, and whose conviction and sentence have been confirmed by the learned Additional Sessions Judge, Margao.2. The parties hereto shall be referred to in the names as they appear in the cause title of the complaint.3. The undisputed facts of the case are that there were two agreements between the parties. The first was an agreement dated 30-12-1999, which was styled as an Agreement of Sale and which in fact was entered into between M/s. William's Beach Retreat Private Ltd., of which the complainant was a Managing Director and the accused along with his wife Smt. Ena Ivy Cabral. By the said agreement, the accused and his wife had agreed to purchase a hotel complex known as William Resorts for a sum of Rs. 3,30,00,000/-, out of which, Rs. 25,00,000/- were paid and the balance was payable as per the mode of payme...

Doma S/O Lalaj Chachere and ors. Vs. Executive Engineer, Gosekhurd Reh ...

Court: Mumbai

Reported in: 2007(1)ALLMR157; 2007(3)BomCR761; 2007(1)MhLj635

B.R. Gavai, J.1. By way of present petition, the petitioners challenge the order passed by the learned Industrial Court, Nagpur dated 12th December, 2000 in Revision (ULPN) Nos. 217/2000 to 223/2000.2. The facts, in brief, giving rise to the present petition are as under.That the petitioner-employees, who were in the service of respondent No. 1, were terminated from service vide order dated 14th January, 1991. It is the case of the respondents that the said employees were charge-sheeted before the learned Judicial Magistrate First Class, Ramtek in Criminal cases filed against them under Section 85(1) of the Bombay Prohibition Act and on pleading guilty they were sentenced to suffer an imprisonment till rising of the Court and to pay a fine of Rs. 60/- each. Being aggrieved by the termination, the petitioners filed complaints being ULP Case Nos. 29/1991 to 35/1991. In the said complaints, a common written statement was filed by the respondent Nos. 1 and 2. The written statement came to ...

Beekalene Fabrics Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(209)ELT53Tri(Mum.)bai

1. The appellants are engaged in the export of man made fabrics after getting them processed on job work basis from the processors. The said processors are also engaged in the manufacture of industrial fabrics falling under sub-heading No. 5911.90.2. The processors were availing Modvat credit under Notification No.5/94-C.E. (N.T.), dated 1-3-1994 on industrial fabrics falling under sub-heading 5911.90 was concerned. They were also availed deemed credit under Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 at the specified rates so far as their processing on grey fabrics falling under Chapter 54 and received on job work basis. After processing the grey fabrics falling under Chapter 54 and 55 by the processors were exported.3. The availment of deemed credit under Notification No. 29/96-C.E.(N.T.) was objected to and the Preventive Officers forced to reverse unutilized credit balance in their RG-23A Part-II and the same was reversed under protest on 29-1-1998 which was restored by the...

New Ways Advertising Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

2. This is an application for restoration of appeal filed by the applicant.3. Vide Order No. S/530/WZB/05/C-III/SMB dated 19.10.2005, the Tribunal directed to the applicant to make pre-deposit of Rs. 50,000/-, out of Rs. 1,50,250/- and report compliance by 17.11.2005. The amount was to be deposited by 15.11.2005. The applicant had deposited the amount of Rs. 50,000/- on 12.11.2005 as could be seen from the copy of challan, but somehow this could not be reported before the Tribunal by due date.Consequently, the appeal was dismissed by the Tribunal vide order dated 17.11.2005. Hence this application.4. As there is a compliance of pre-deposit within the scheduled period as fixed by the Tribunal and as sufficient cause shown for absence of the applicant on due date of hearing. It is felt expedient to restore the appeal in order to provide an opportunity for disposal of the same on merits. Accordingly appeal is restored. Application is allowed. List the appeal in its turn....