Mumbai Court March 2008 Judgments

Commissioner of Central Excise Vs. Ivp Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. We have heard both sides on the appeals filed by the Revenue against the classification of ceramic nozzles manufactured by the respondents herein under heading 8515.00 of the Central Excise Tariff Act, 1985, setting aside the demand confirmed by the Assistant Commissioner on the basis of classification of the goods under sub heading 6901.00 of the Central Excise Tariff Act, 1985.NTB Hitech Ceramics v. CCE holding that the goods fell for classification under sub heading 8515.00 is no longer good law as it has been overruled by the Larger Bench of the Tribunal in the assessee's own case as seen from 2004 (173) ELT 128 (Tri.-LB) in which it has been held that ceramic nozzles are classifiable under Chapter heading 69.01 of the Central Excise Tariff Act, 1985. Although the decision of the Larger Bench of the Tribunal in the above case has been challenged before the Apex Court, the operation of the Larger Bench decision has not been stayed. Therefore, following the ratio of the decision ...

Deputy Commissioner of Income Tax Vs. Ardeshi B. Cursetjee and Sons Lt ...

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)115TTJ(Mum.)916

1. These appeals filed by the Revenue arise of the order of the learned CIT(A), Central IV, Mumbai, for the asst. yrs. 1995-96, 1996-97, 1997-98, 1998-99 and 2000-01 and the assessse's appeal for the asst.yr. 1999-2000 arises out of the order of the CIT(A). All these appeals Involve common disputes, they were heard together and are being disposed of by a common order.2. Ground Nos. 1 and 4 in the Revenue's appeals for the asst. yrs.1995-96, 1996-97, 1997-98, 1998-99 and 2000-01 relate to Initiation of the proceedings under Section 147 of the Act by the AO. In all these years action under Section 147 of the Act has been taken for disallowing expenditure of foreign commission payments made to M/s ABC Dubash Shipping Ltd., as under: Admittedly, in all these years the proceedings under Section 147 were taken after expiry of four years from the end of the assessment year in which the income chargeable to tax had allegedly escaped assessment.The contention of the assessee all along was that...

Sunil S/O Eknath Patil Alias Chaudhary Vs. the State of Maharashtra (N ...

Court: Mumbai

Reported in: 2008(5)ALLMR376; 2008(4)BomCR653; 2008(5)MhLj436

N.V. Dabholkar, J.1. Feeling aggrieved about the manner of implementation of Government guidelines pertaining to appointment of project affected persons (PAP for short), the petitioner has approached this Court with prayer for threefold relief as under:(A) Quash and set aside the requirement of submitting an application and competing with other candidates as provided in the advertisement dated 17.8.2007, issued by respondent Nos. 2 and 3 for filling up the posts of Clerk-cum-Typist and Talathi, for project affected persons.(B) Directions to respondents to fill in quota of not less than 5% of the posts of Clerk-cum-Typist and Talathi from project affected persons category, on the basis of seniority as mentioned in the register maintained by respondent No. 2 and in case the posts are not available, to convert the posts reserved for ex-servicemen and sportsmen category, for which candidates are not available. (C) Prohibiting the respondents and other authorities referred in Section 10-6(a...

KaisaroddIn S/O JahiroddIn Vs. the Divisional Caste Verification and S ...

Court: Mumbai

Reported in: (2008)110BOMLR1080; 2009(1)Bom.C.R.(Cri.)466

Naresh H. Patil and P.R. Borkar, JJ.1. Rule. Rule made returnable forthwith with consent of learned Counsel for parties.2. This petition is filed for direction to respondent No. 1 Scrutiny Committee to prosecute respondent No. 2 under Section 11 of the Maharashtra Scheduled Castes, Scheduled Tribes, Denotified Tribes (Vimukta Jatis), Nomadic Tribes, Other Backward Classes and Special Backward Category (Regulation of Issuance and Verification of Caste Certificate) Act, 2000 (hereinafter referred to as, 'the Maharashtra Act XXIII of 2001') by issuing necessary writ.3. Facts which appear from the record are that the petitioner and respondent No. 2 had contested elections of Khultabad Municipal Council and both were declared elected as Councillors in the Maharashtra Government Gazette dated 23.1.2002, copy of which is produced at Exh. 'A' with the petition.4. Respondent No. 2 had contested election from a ward which was reserved for Other Backward Class. Respondent No. 2 claimed that he be...

Madhukar Raghunath Bhave Vs. Wyawahare and Sons Partnership Firm Throu ...

Court: Mumbai

Reported in: 2008(4)ALLMR818; 2008(3)BomCR739; 2008(4)MhLj45

B.P. Dharmadhikari, J.1. The original plaintiff has filed this second appeal challenging reversing judgment delivered by the first appellate Court. The appellant/plaintiff filed special civil suit No. 2 of 1996 in the Court of Civil Judge Senior Division, Buldhana for recovery of amount Rs. 27,170/- towards the price of jaggery which he sold. He also claimed interest @ 18% from 17/5/1987 till filing of the suit. He pointed out that he sold 87.35 qt. of jaggery and in part payment respondents/defendants gave one cheque for Rs. 11,835.94 to plaintiff which was postdated. When the cheque was presented in the Bank, it was dishonoured. Defendants then issued four postdated cheques. Upon assurance given by respondents/defendants, he again presented the cheques in October, 1984 and were again dishonoured. The defence of the present respondents was that they never purchased jaggery worth Rs. 27,170/- from the plaintiff on 17/5/1983 nor they had issued any cheque towards price of said jaggery. ...

Bajaj Allianz General Insurance Co. Ltd. Vs. Vaishali Shetty and ors.

Court: Mumbai

Reported in: 2008ACJ2642

Abhay S. Oka, J.1. On 12.12.2007 this Court issued a notice for final disposal at admission stage. Submissions of the learned Counsel appearing for the parties were heard on 14.2.2008 and the judgment was reserved. Today, the appeal is kept for dictation of the judgment.2. The present first appeal raises interesting questions regarding the scope of adjudication in a claim petition filed under Section 140 of the Motor Vehicles Act, 1988. With a view to appreciate the submissions made by the learned Counsel for the parties, it will be necessary to refer to the facts of the case in brief.3. The respondent Nos. 1 to 3 are the claimants in a petition filed under Section 140 of the Motor Vehicles Act, 1988 (hereinafter referred to as 'the said Act of 1988'). The claim for compensation is on account of death of one Suresh Shetty in an accident involving buses having registration Nos. MH 12-CH 4583 and MH 12-AR 8985. There is also a claim petition filed by the claimants under Section 166 of th...

Bush Boake Allen (India) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The issue involved in this case is that the applicant has taken modvat credit on the basis of original invoices instead of duplicate invoices, nor has followed the procedure of intimating the Asst.Collector that as the invoices were lost in transit the credit should be allowed on the basis of original invoices. The appellants are not contesting denial of credit but contesting imposition of penalty of Rs. 2,15,277.27. It is their contention that there is no allegation by the Revenue that inputs have not received by them and the only allegation is that the credit should been taken on the basis of the duplicate invoice only. It is submitted that in similar circumstances, penalty has been set aside by the Tribunal in the case of Bush Boake Allen (India) Ltd. reported in 2001 (135) ELT 855 (Tri. Mum).3. I find that as per statutory requirement the credit has to be taken on the basis of duplicate invoices only. In case for some reason duplicate invoice is lost there is a procedure prescr...

Caliber Point Business Solutions Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. These two appeals are directed against the order-in-appeal No.SRK/355 & 356/Bel/2007 dated 14/09/2007.2. The issue in this case is rejection of refund claim filed by the appellants. The appellant is engaged in export of taxable services and availed the Cenvat credit on the inputs stage services. Refund claim was sought to be rejected by the lower authorities on the ground that provisions of Rule 5 of the Cenvat Credit Rules 2004 came into effect from 14/03/2006. Hence no export services, which took place prior to 14/03/2006 could be considered for refund claim under the substituted provisions of Rule 5 of Cenvat Credit Rules, 2004. The case law cited by the appellants are not applicable to the facts involved in the instant case. It was the prerogative of the Rule making authority empowered by the legislature to lay down the class of persons, who shall be allowed refund in the given situation. Extension of the benefit of refund to exporters of output services by amending Rule 5 ...

Dhaval Subodh Parekh and Hotel Subodh Parekh Vs. Pawan Hans Ltd., a Fu ...

Court: Mumbai

Reported in: 2008(3)ALLMR392; 2008(4)BomCR666

ORDERV.C. Daga, J.1. This suit is filed by the plaintiffs against the defendants claiming compensation in the sum of Rs. 50,00,000/-with interest thereon. THE FACTS:2. The factual matrix reveals that the first plaintiff is the son and the second plaintiff is the daughter of late Shri Subodh Parekh and his wife Smt. Kusumben Parekh who lost their lives while travelling in helicopter belonging to and operated by the first defendant, which crashed on 14.7.1988. The deceased couple had purchased the air tickets in Calcutta and accident took place at Katara near Vaishnodevi in the State of Jammu and Kashmir.3. The first defendant is a statutory Corporation incorporated to operate helicopter service and inter alia, operated helicopter services between Jammu and Vaishnodevi at the time when crash took place. The second defendant is Union of India, who has issued notification under the Carriage by Air Act, 1972 limiting the liability of carriers is also a subject matter of challenge in the sui...

Prabhakar S/O Shankar Nikam Vs. Satyabhama W/O Prabhakar Nikam

Court: Mumbai

Reported in: AIR2008Bom129; 2008(4)BomCR664; 2008(3)MhLj627

C.L. Pangarkar, J.1. This is an appeal by the original petitioner, who had filed a petition for divorce. 2. The facts giving rise to this appeal are as under The appellant/petitioner was married to the respondent on 24/5/1983. They have a son by name Vivek who is in the custody of the respondent. After the marriage, the respondent had come to reside with the appellant/petitioner. While respondent was living with the appellant, he did not give any reason to make any grievance against him. He submits that respondent, however, was not desirous of leading happy life with the appellant. She was in the habit of going back to her parents off and on without any reason. She was also in the habit of picking up quarrels. She was behaving in arrogant manner and used to insult the elderly persons in the family. The respondent met with an accident in the year 1989. She was given immediately medical treatment for the same. After she recovered, she went to her parents house. Since then she did not com...