Mumbai Court September 2010 Judgments
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Hyva (India) Pvt. Ltd., Vs. the Commissioner of Central Excise, Belapu ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-23-2010
Per: Mr. S.S. Kang, Vice President 1. Heard Both sides. 2. The appellant filed this appeal against the impugned order whereby the demand is confirmed and penalty is imposed in view of the provisions of Notification No.6/2002 dated 01/03/2002. 3. The brief facts of the case are that the appellant are fabricating bodies on the duty paid chassis received from M/s.Tata Motors. The appellants were taking credit in respect of duty paid on chassis and paying normal rate of full duty on the motor vehicles by including the value of chassis. The case of the revenue is that as per the provisions of Notification No.6/02 dated 01/03/2002 as amended, vide clause (IV) of Entry (1) of Serial No.214, the duty is payable on motor vehicle under Chapter Heading 87.04 of the Tariff at the rate of 16% subject to the condition No.53 of the Notification which reads as under:- “If no credit of duty paid, on the chassis falling under heading No.87.06 has been taken under Rule 3 or Rule 11 of the CENVAT cr...
Commissioner of Customs (import), Nhavasheva Vs. Viraj Copier Services ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-23-2010
Per : Ashok Jindal Heard both sides. 2. The Revenue had filed these appeals against the orders of the Commissioner (Appeals) who reduced the redemption fine and penalties imposed by the adjudicating authority. 3. In similar facts, this Tribunal has already decided the issue in the case of Commissioner of Customs (Import), Nhava Sheva - 2010 (255) ELT 147 (Tri. - Mumbai) wherein this Tribunal has held that the Commissioner (Appeals) has reduced the quantum of redemption fine and penalty according to his best judgement and the same is allowed. In these cases also the respondents produced the Chartered Engineers certificates in support of their contention. Hence, it cannot be said that the Commissioner (Appeals) has not applied his mind while reducing the redemption fine and penalties, accordingly, the impugned orders are upheld. As there is no merit in the Revenues appeals, same are rejected....
Murli Industries Ltd. Vs. the Commissioner of Central Excise, Nagpur
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-23-2010
Per: Mr. S.S. Kang, Vice President 1. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the demand is confirmed in view of the provisions of Rule 6 (3) (b) of the Cenvat Credit Rules, 2004. The appellants are availing credit in respect of the common inputs used in the manufacture of goods cleared on payment of duty as well as exempted goods. The appellants are reversing the credit on pro-rata basis or in some cases have not availed the credit. 3. The case of the Revenue is that as the appellants are not maintaining separate accounts in respect of inputs used in the manufacture of exempted goods, therefore, as per the provisions of Rule 6 (3) of the Cenvat Credit Rules, the appellants are liable to pay 10% of the price of the exempted goods. 4. We find that now the Rule 6 of the Cenvat Credit Rules has been amended retrospectively by the Finance Act 2010. Amendment is to the effect the manufacturer can opt for reversal of credit in respect of the i...
Yashwanta S/O Vithobaji Dhapodkar, Aged About 54 Years, and ors. Vs. M ...
Court: Mumbai Nagpur
Decided on: Sep-22-2010
The challenge in this writ petition filed under Article 227 of the Constitution of India is to order dated 19.04.2010 passed below Ex. 69 in RCS No. 163/2009 by the Court of Civil Judge, Junior Division, Parseoni, District Nagpur, rejecting the objection to court fee and valuation of suit for declaration of title on the basis of its perfecting by adverse possession. This Court has issued notice for final disposal. Considering the nature of controversy, I have heard both learned Counsel finally by issuing Rule and making it returnable forthwith. 2. After coming to know that defendants No. 1 to 5 against whom the suit was filed have on 08.09.2009 sold the disputed property to defendant no. 6, plaintiffs (respondents before me) amended their plaint and added that purchase as defendant 6. They also added a relief that said sale deed should be declared as null, void and be cancelled. After said amendment, the defendants moved application at Exh. 69 contending that as sale consideration was ...
Meena Vasant Patel, and ors.Vs. Prithviraj Ambalal Patel, and ors.
Court: Mumbai
Decided on: Sep-21-2010
1.The lis in the aforesaid two suits is essentially between a brother and a sister. Both have set up and relied upon one Will each of their mother. Both have objected to the Will produced by other.2.The father of the parties had initially executed a Will on 22nd March 1978. That Will was drafted and executed in the office of M/s.Shantilal & Company, Attorneys-at- law.3.The Will of the father, running into 2 pages, shows his separate and self acquired properties contained in his 50% share in a partnership firm of A.P. Patel & Company at Jalna. The father had 60% share in the said partnership firm. His son (the brother herein) had 40% share therein. He had bequeathed 50% share to his wife and 10% share to his son making shares of the son and the wife equal in the partnership. The residential building owned by the father at Jalna was bequeathed to his son. The residue of his estate was bequeathed to the wife. The daughter (the sister herein) was not bequeathed any estate. That aspect has ...
Mr. Kailas Dinkar Wani, Age 32 Years. Vs. Shri Agrasen Urban Cooperati ...
Court: Mumbai Aurangabad
Decided on: Sep-21-2010
1 At the request of learned counsel for the petitioner and by consent, leave granted to delete prayer clause 'A' and to modify prayer clause 'B' suitably for the grant of Application for delay condonation. Amendment be carried out forthwith. 2 Rule. Rule made returnable forthwith. With the consent of learned counsel for the parties, the petition is taken up for final hearing.3 By the present petition, filed by the petitioner under Articles 226 and 227 of the Constitution of India, the petitioner prayed that the impugned order dated 16.9.2009, passed by the Divisional Joint Registrar, Cooperative Societies, Nasik Division, Nasik be quashed and set aside, and also prayed that the Application dated 3.2.2009 preferred by the petitioner for condonation of delay, be allowed.FACTUAL MATRIX :4 The petitioner herein had taken loan of Rs. 1,50,000/ from respondent no.1 on 3.12.2003, but since the petitioner herein did not repay the said loan amount and interest thereon regularly and committed de...
Vd. Arati Prabhakar Dubewar, Aged About 47 Years, Vs. Ayurveda Seva Sa ...
Court: Mumbai Nagpur
Decided on: Sep-21-2010
1. Heard. Rule. Rule returnable forthwith. Heard finally by consent of the learned Counsel for the rival parties.2. By the present petition, the petitioner has put to challenge the communication dated 25.6.2009, issued by respondent No.2 Director of Ayurved, rejecting the proposal to appoint her in handicapped category she being above the prescribed age limit.3. In support of the petition, the learned Counsel for the petitioner made the following submissions. There is no dispute that the petitioner is qualified to hold the post of reader and accordingly she had appeared for the interview. It is true that her age at the time of advertisement was 45 years 08 months and 02 days i.e. above 45 years. The age limit prescribed by relaxation to the candidates belonging to handicapped category is 45 years. According to the learned Counsel for the petitioner, the petitioner was entitled to relaxation in addition by another three years since in the case of reserved categories, the State Governmen...
Sau. Kalpana W/O Jayant Kolarkar (Maiden Name Ku. Kalpana D/O Gopalrao ...
Court: Mumbai Nagpur
Decided on: Sep-21-2010
1. Heard. Rule. Rule returnable forthwith. Heard finally by consent of the learned Counsel for the rival parties.2. By the present petition, the petitioner seeks direction to respondent No.2 Deputy Director of Education, Amravati Division, Amavati to grant approval to the transfer order dated 30.11.2006 of the petitioner and consequently, for setting aside the communications mentioned in prayer clause - (i) of the writ petition.3. In support of the writ petition, the learned Counsel for the petitioner made the following submissions. Since the order of her initial appointment the petitioner has been working as assistant teacher in New English High School (NEHS), Akola and was transferred by the order of promotion dated 14.9.2006 as due to retirement a post of lecturer in New English Junior College (NEJC), Akola run by the same Management had fallen vacant. The approval to her appointment by transfer was however rejected by respondent No.2 on 20.09.2006 since her appointment in Junior Co...
Commissioner of Central Excise, Nashik Vs. M/S Kitply Industries Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-21-2010
Per: S.S. Kang 1. Heard the learned SDR, as none appeared on behalf of the respondent in spite of notice serviced. 2. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that decorative laminated sheets/boards are classifiable under Heading 8546.00 of the Central Excise Tariff. The Revenue wants to classify the same under Heading 4811.31 of the Tariff. 3. The contention of the Revenue is that the Commissioner (Appeals) held that the product in question is industrial laminate which is used for electric insulation. Therefore, in view of the decision of the Hon ble Supreme Court in the case of CCE vs Bakelite Hylam Ltd 1997 (91) ELT 13 (SC) the same are classifiable under Chapter 85 of the Tariff. The contention of the Revenue is that there is no evidence on record to show that the same were used as electric insulators. On the contrary, the adjudicating authority clearly given a finding that the decorative laminates sheets are sold in the mar...
Commissioner of Central Excise, Nashik Vs. M/S Wonderpaek Industries P ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-21-2010
Per: S.S. Kang 1. Heard the learned D.R. None appeared for the respondents in spite of notice. 2. In this case, Show Cause Notice was issued for recovery of duty of Rs 36,814/- and for imposition of penalty. 3. The respondents are having two factories and in respect of one factory, they filed a declaration and availing the benefit of SSI exemption Notification No. 1/93-CE and in respect of other factory, the appellant started clearing the goods at full rate of duty. The adjudicating authority confirmed the demand and imposed the penalty. The Commissioner (Appeals) set aside the demand. 4. The contention of the Revenue is that as per the provisions of Notification No. 1/93-CE dated 28.2.1993 it has been clarified that a manufacturer exercising the option at normal rate it shall be with respect to the clearance made by from all its factories and as the manufacturer started paying duty at the normal rate at the beginning of the financial year in one unit therefore in respect of the other...
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