Mumbai Court February 2010 Judgments
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Shree Chh.Rajaram S.S.K. Ltd. Vs. Commissioner of Central Excise, Kolh ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2010
Per : Ashok Jindal The appellants are the manufacturer of sugar of two types levy and free sale. In the levy sugar there are two prices; one is at the factory gate and the other transported to the nearest railway station. The dispute in this case is, the GTA service availed by the appellants in respect of levy sugar transported from their factory gate to the railway station. The Commissioner (Appeals) rejected the claim of the appellants as they have failed to produce documents as per Board’s Circular No. 97/8/2007 ST dated 23.8.2007. 2. After hearing both sides, I find it would be appropriate to dispose off the appeals today itself after waiving the requirement of pre-deposit as per Section 35F of Central Excise Act, 1944. 3. The learned Counsel at this juncture prayed that the matter may be remanded to the original adjudicating authority so that they may be able to produce the relevant documents so as to comply with the conditions of Board’s Circular No. 97/8/2007 ST dat...
Sakharam D. Wadkar Vs. Commissioner of Customs and Central Excise, Nas ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-05-2010
Per : Ashok Jindal Vide Order No. M/242/WZB/MUM/2009/SMB IV dated 18.12.2009, the appellant was directed to deposit Rs.40,000/- (Rupees forty thousand only) and to report compliance on 5th February, 2010. 2. When the matter was called today for ascertaining compliance with the above order, none appeared for the appellant nor is there any compliance report on record. As such, the appeal is dismissed for non-compliance of the statutory requirements of the provisions of Section 35F of the Central Excise Act, 1944....
Commissioner of Central Excise, Aurangabad and Another Vs. M/S. Dr. Ba ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-03-2010
Per : Ashok Jindal Both the Revenue and the assessee have filed these appeals against the impugned order. 2. Revenue’s contention is that when the duty demand is confirmed against the assessee after the audit party found discrepancy in their record, the penalty under Section 11AC is to be imposed equivalent amount of duty. 3. On the other hand the assessee has challenged the impugned order on confirmation of the reduced penalty on them and the liability of interest. 4. Shri. P.K. Agarwal, ld. SDR for the Revenue submitted that it is a clear-cut case of willful suppression of the facts from the knowledge of the Department with intention to avail inadmissible Cenvat credit on the capital goods. If the Audit party has not investigated, the wrongly availed Cenvat on capital goods could not be reversed and known to the department. In that case, it is a suppression of facts and it has also been observed by the Commissioner (Appeals) in the impugned order. 5. On the other hand, the ...
Commissioner of Central Excise, Pune-ii Vs. M/S Nagreeka Exports Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-02-2010
Per: Shri Ashok Jindal, Member (Judicial) Revenue has filed this appeal against the dropping of penalty under Section 11AC following the ratio of Machino Montell Vs. CCE - 2004 (168) ELT 466 (Tri-LB) and Rashtriya Ispat Nigam Ltd. Vs. CCE 2003 (161) ELT 285 (Tri) by the Commissioner (Appeals). . 2. The facts of this case are that the respondent is 100% EOU and engaged in the manufacture of excisable goods i.e. cotton yarn and knitted fabrics. It was observed that the respondents have not paid the appropriate duty leviable on the knitted fabrics sold in Domestic Tariff Area and thereby it was arrived that short paid duty to the tune of Rs.3190/- and by provisions of Notification No. 2/95-CE, the respondents were found to have failed to pay appropriate duty leviable under proviso of Section 3(i) of the Central Excise Act, 1944 on cotton yarn manufactured by utilizing imported material Lycra and sold in Domestic Tariff Area (DTA) and thereby have short paid duty to the tune of Rs.54,641/-...
Surendra Sribali Sahu Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-01-2010
P.B. Majmudar, J.1. This appeal is directed against the judgment and order of the learned District Judge-4 and Additional Sessions Judge, Thane, in Sessions Case No. 120 of 2006, by which the learned Judge has convicted the appellant-original accused No. l for an offence punishable under Section 302 of the Indian Penal Code (hereinafter 'IPC'). By the aforesaid judgment, the learned Judge acquitted the original accused No. 2-Indubai, wife of the present appellant for the alleged offence. The appellant was awarded life imprisonment and was directed to pay fine of Rs. 1,000/-, in default to suffer rigorous imprisonment for six months. Being aggrieved by the order of the learned Judge, the appellant-original accused No. l has preferred this appeal through jail.2. The charge was framed against the appellant as well as the original accused No. 2 that on 23rd December, 2005, accused Nos. 1 and 2 at about 10.10 hrs., within the jurisdiction of Narpoli Police Station, Bhiwandi, committed murde...
State of Maharashtra Through Police Station Officer Vs. Dhananjay Laxm ...
Court: Mumbai
Decided on: Feb-01-2010
A.P. Bhangale, J.1. This Appeal is directed against the judgment and order dated 30.01.2009 passed by learned Judicial Magistrate, First Class (Court No. 8) Akola in S.C. Case No. 8068/2006 whereby the respondents accused were acquitted of offence punishable under Section 304A of the Indian Penal Code.2. Briefly stated facts are : An Advocate Shri Harshnandan Chandikaprasad Mishra R/o Tapadia Nagar, Akola had lodged a report dated 29.5.2006 being FIR No. 94/2006 at Ramdaspeth Police Station, Akola against respondents/accused alleging that they were employed at Swimming Pool Club of 'Ajinkya Taran Talao' at Vasant Desai Stadium, Akola. Accused-Dhananjay Bhagat was Director and accused Pravin Sulokar was the main Instructor; while accused Tadvi was the Lifeguard. Further, according to complainant, his son Nikhil had been admitted so as to learn swimming on payment of fees of Rs. 420/from 2.5.2006. On 11.5.2006 his son was drowned at about evening. He was taken to Hospital but was declare...
Mr. Shahul Hameed Vs. Commissioner of Customs (import), Nhava Sheva
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-01-2010
Per: Shri Ashok Jindal, Member (Judicial) The appellant has filed this appeal along with stay application and a miscellaneous application for early hearing of the appeal against the impugned order, wherein a redemption fine of Rs.35,000/- and a penalty of Rs.15,000/- were confirmed against the appellant. 2. The facts of the case are that the appellant filed a Bill of Entry for import of Chrysler Town and Country Minivan Model-LX by claiming Transfer of Residence (T/R) facility, which was rejected by the adjudicating authority on the ground that as per the condition No. 3(11) of the Licensing Note to Chapter 87 of ITC (HSN) Policy, only one vehicle is allowed to be imported under T/R. As the importer has already imported one Suzuki Motorcycle under T/R facility, the adjudicating authority has held that the appellant was not eligible for T/R facility. A redemption fine of Rs.75,000/- and a penalty of Rs.25,000/- were imposed on the appellant by the adjudicating authority, which was redu...
Tech-coat (Nashik) Pvt. Ltd. and Others Vs. Commissioner of Central Ex ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-01-2010
The Hon'ble High Court has condoned the delay of the captioned appeals and this Tribunal has been directed to deal with the stay applications of the appellants in accordance with law. After hearing both sides, I am of the view that the lower appellate authority has to pass a speaking order by considering all relevant aspects. Certain important aspects of this case have not been referred to in the impugned order. Accordingly, after dispensing with pre-deposit, I take up the appeals for final disposal. 2. In adjudication of a show-cause notice, the original authority confirmed demand of duty of Rs. 7,85,473/- against the first appellant (hereinafter referred to as 'the assessee') in respect of "metallised lacquered polyester film" which was found to have been cleared by them without payment of duty, to M/s. SAS Polymers during the period from June, 2002 to February, 2003. It also imposed eqyual amount of penalty on the assessee. A Penalty of Rs. 2 lakhs was imposed on the second appella...
M/S Shree Durga Iron and Steel Co. Pvt. Ltd. and Another Vs. Commissio ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-01-2010
Per: Shri Ashok Jindal, Member (Judicial) The appellants filed these appeals along with stay applications against the impugned order, wherein the appeal were dismissed for non-compliance of the condition of stay order without going into the merits of the case. 2. The learned C.A. submitted that while disposing off the stay application, the learned Commissioner (Appeals) did not consider the additional ground raised by the appellants and directed them to make the pre-deposit of 100% penalty imposed on them i.e. Rs.25,000/- each. 3. Heard both sides. 4. Considering the facts of the case and submissions made by the learned C.A., I find that the impugned order has been passed without merits and for non-compliance of the stay order, wherein 100% penalty was asked to pre-deposit. As the impugned order has not been passed on merits, at this stage, I find it appropriate to decide the appeals themselves and after dispensing with the condition of pre-deposit, I take up the appeals for final dis...
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