Mumbai Court July 2010 Judgments
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Vimal Wires Products Shri Shantibhai Ottemal JaIn Vs. Commissioner of ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-28-2010
Per: P.G. Chacko, M(J) In these appeals, the short question arising for consideration is whether the activity of drawing wires from aluminium rods by the assessee, during the period of dispute (1996-97) amounted to ‘manufacture’ under Section 2 (f) of the Central Excise Act. The Hon’ble Supreme Court in the case of Collector vs Technoweld Industries 2003 (155) ELT 209 (SC) held that the process of drawing wires from wire rods did not amount to manufacture. The CBEC accepted the said decision and advised the field formations accordingly by Circular No. 720/36/2003-CX dated 29.5.2003. In view of the apex court’s decision and the Board’s circular cited by the learned Counsel, we set aside the impugned order and allow these appeals....
Wartsila India Ltd. Vs. Commissioner of Central Excise, Raigad
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-28-2010
Per: P.G. Chacko, M(J) After examining the records, we note that the appellant had cleared a diesel engine on payment of duty to a customer on 28.2.95 by availing MODVAT Credit of CVD paid on a pair of turbochargers, which were imported and fitted into the said engine. As the engine was damaged en route to the buyer s premises, it was brought back for repairs under Rule 173H of the Central Excise Rules, 1944. The repaired engine was then cleared without payment of duty. Again, in transit, the engine got damaged in an accident and hence it had to be brought back to the appellant’s factory. This time, the damage was so extensive that the pair of turbochargers had to be replaced with a new pair. Therefore, the appellant imported a new pair of turbochargers on payment of duties of customs including CVD and fitted the same in the diesel engine, in the course of repairs. The engine after such repairs was then cleared on 27.4.96 on payment of duty. MODVAT Credit of the CVD paid on the n...
M/S. Real Logistics Shipping Agencies Vs. Commissioner of Customs, Pun ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-28-2010
Per : Ashok Jindal The appellants M/s. Real Logistics Shipping Agencies (CHA) has filed this appeal against the order of the Commissioner of Customs canceling the Licence No. PN/R/Miraj/010/2004 dated 22.04.2004 issued to them. 2. After hearing both the sides at length on the stay application, we find it that the appeal itself can be disposed of at this stage. Accordingly, after considering the impugned order and with the consent of both the sides, we take up the appeal for final disposal. 3. Brief facts of the case are that the appellants were granted licence in the name of Real Logistics Shipping Agencies, (a partnership firm under deed of partnership executed by three partners namely Shri. Manoj Haridas Kotak, Shri Savio Climark Gomes and Shri Yudhistir Shrimotiram Batla) vide CHA Licence bearing No. PN/R/Miraj/010/2004 under CHALR, 2004. In 2007, the partner viz. Shri Savio Climark Gomes and Shri Yudhistir Shrimotiram Batla resigned from the partnership firm and a new partner Shr...
Delstar Pvt Ltd. Vs. Commissioner of Central Excise, Pune Ii
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-28-2010
Per: P.G. Chacko, M(J) In the first appeal, the assessee prays for grant of refund of central excise duty of Rs 61,752/- in respect of the goods (machines) cleared to a 100% EOU during the period from May to November ‘98. In the second appeal, the assessee challenges demand of duty of Rs 42,204/- on vacuum cleaners supplied to the EOU during the period from February to May 1997. 2. The refund claim was made on the strength of Order-in-Appeal dated 30.10.1998 passed by the Commissioner (Appeals) granting the benefit of a notification to the assessee. The original authority had denied the benefit of the notification to the assessee. After the Order-in-Original was passed, the assessee, in a letter dated 21.9.97, informed the Assistant Commissioner that they would be clearing the machines to the EOU by claiming the benefit of Notification No. 1/95-CE but on payment of duty ‘under protest’ in view of the said Order-in-Original. In this letter, they informed the Assistant ...
Ambarish Rangshahi Patnigere, Aged 43 Years, and ors. Vs. the State of ...
Court: Mumbai
Decided on: Jul-27-2010
1. Rule. Rule made returnable forthwith. Heard Counsel for the parties.2. To state in brief, Writ Petition No.2785 of 2009 is filed by the five accused persons in Crime No.I-73/2009, registered with CBD Belapur police Station, Navi Mumbai on 17.5.2009. The petitioners are the senior officers of Municipal Corporation of Navi Mumbai. Petitioner No.1 was the Deputy Municipal Commissioner, petitioner No.2 was the Assistant Municipal Commissioner, petitioner No.3 was the Office Superintendent/Ward Officer and then Assistant Municipal Commissioner, petitioner No.4 was working as Senior Accountant and the petitioner No.5 was the Deputy Accountant and then Assistant Account Officer. On 16.5.2009, Suresh Ramu Patil, Assistant Commissioner of Navi Mumbai Municipal Corporation filed a report with the Senior Inspector of Police, CBD Belapur Police Statioon, Belapur, Navi Mumbai. That report revealed that for the purpose of removal of encroachment and for transportation of he goods removed after en...
National Insurance Company Limited Through Divisional Manager, and ors ...
Court: Mumbai Nagpur
Decided on: Jul-27-2010
These Appeals have challenged (i) the judgment and award dated 3.10.2008 in MACP No. 189/2006 ; (ii) the judgment and award dated 6.10.2008 in MACP No.188/2006; and, (iii) the judgment and award dated 4.10.2008 in MACP No,.140/2006 passed by the learned Member, Motor Accident Claims Tribunal at Washim ( in short "the Tribunal") in Claim Petitions filed under section 163 of the Motor Vehicles Act, 1988 ( in short "the said Act").2. Facts briefly mentioned are : In an accident which occurred on 17.3.2006 in the morning near Ansing Chowk in Washim Division of District Akola, while motor cycle No. MH37 : 9302 driven by Vishnu Maske from Wai to Ansing by which Gajanan Napte and Sayali, young girl aged 13 years, were also riding, were forcefully dashed by Tata Sumo vehicle No. MH 29L: 613 driven rashly and negligently and in a breakneck speed, resulting in death of Sayali, aged about 13 years and permanent disability to motor cyclist Vishnu Mhaske, aged 22 years and Gajanan Napte, aged 21 ye...
Anil Navnath MaraThe Age 21 Years, Vs. the State of MaharashtrA.and an ...
Court: Mumbai Aurangabad
Decided on: Jul-27-2010
1. Rule. Rule made returnable forthwith. By consent of learned counsel for respective parties, the matter is taken up for final hearing, at the stage of admission.2. By the present Petition filed under Article 226 and 227 of the Constitution of India, petitioner prayed that impugned order dated 20th March, 2010 passed by the learned Adoc Additional Sessions Judge-1, Aurangabad in Criminal Misc.Application No. 23/2010 be quashed and set aside and the Incharge of Pachod Police Station, Tq.Paithan, Dist.Aurangabad be directed to release the vehicle-Mahindra Max Jeep bearing No.MH-12-EF-5860 in C.R. no.III-57/2009 dated 13th December, 2009 and hand over the same to the petitioner.FACTUAL MATRIX :-3. The petitioner herein is original accused no.2 in N.D.P.S. (Special) Case No.2/2010 arising out of C.R. No.III-57/2009 registered with Pachod Police Station, Tq.Paithan, Dist.Aurangabad and copy of said F.I.R. is annexed at Exh.A (page 15). It is the contention of petitioner that he is owner of...
Prabhakar Dadaji Darne Aged About 53 Years. Vs. Sharad S/O Janrao Darn ...
Court: Mumbai Nagpur
Decided on: Jul-27-2010
This appeal is directed against the judgment and order dated 22.4.1998 passed in Regular Civil Appeal No.129/1995 by learned 2nd Additional District Judge, Wardha, who confirmed the judgment and order passed by the trial Court, except to the extent of awarding compensatory cost to the original defendant. The order granting compensatory costs was set aside. In the trial Court, learned Civil Judge, Jr.Dn., Wardha had dismissed the Regular Civil Suit No.143/ 1993 awarding compensatory cost of Rs. 500/payable to the defendants.2. Facts briefly are :The plaintiff had instituted the suit for possession based on title to the suit property i.e. Plot No.27 admeasuring 40' x 20' situated at Takli Tal. & Dist. Wardha. The suit plot was owned by father of the plaintiff and bequeathed in his favour under Will dated 26.3.1981. The defendant who is not concerned with the plot started storing /keeping firewood in the suit plot, which the plaintiff objected. On 5.5.1993, the defendant dug a pit with a ...
Santosh S/O Annaji Deshmukh Aged About 40 Years, Vs. Rambhau S/O Bhauj ...
Court: Mumbai Nagpur
Decided on: Jul-27-2010
1.This Second Appeal was admitted on 12.10.1999 on the following substantial questions of law :"(i) Whether the suit plot purchased in the name plaintiff's father could be treated as joint family property when the simultaneous purchase of another plot in the name of Daulatrao has not been treated as property of the joint family?(ii) Whether the Court below ignored that plaintiff's father had separate income with the help of which he would purchase the property and whether existence of sufficient nucleus is established from the facts found by the Court below?"2. I have heard at length the submissions at the Bar with reference to substantial questions mentioned above.3. Genealogical order or family tree is given hereinbelow in order to understand the controversy in an easy way: Krishnaji| | | Bhavji Annaji Daulatrao | |Rambhau Santosh(Defdt,/Resp.) (Plff/Appellant)4. The plaintiffSantosh has instituted suit for ejectment of Rambhau (original defendant) and to recover possession of suit p...
Prakash S/O Shivlal Chavan, Age 37 Years, Vs. the State of Maharashtra ...
Court: Mumbai Aurangabad
Decided on: Jul-27-2010
1.1 The challenge in this appeal is to the conviction and sentence inflicted upon the appellant (original accused no.1) by judgment and order dated 5.12.2009, rendered by the learned Additional Sessions Judge, Parbhani, in Sessions Trial No. 24 of 2008, convicting the appellant under Section 304 of the Indian Penal Code and sentencing him to suffer rigorous imprisonment for five years and to pay fine of Rs.2,000/, in default of payment of fine to suffer S.I. for one month.2 The factual matrix of the prosecution case can be summarised as under :It is the case of prosecution that deceased Shobha i.e. victim herein was the wife of appellant herein and she was residing with the appellant along with her three children in her matrimonial home at Pimpalgaon, Taluka Jintur. The marriage between deceased Shobha and accused no.1 was solemnized about eight years back from the date of incident. It is alleged that the appellant herein used to assault victim Shobha under the influence of liquor freq...
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