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Shree Warana Sahakari Dudh Vs. Commissioner of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(155)ELT465Tri(Mum.)bai

..... a bare reading of paragraph 15 and 16 of the application would show that the inevitable conclusion would be that there is an apparent clerical or a mistake which is so apparent that such a mistake need not be found out by a convoluted reason or by convoluted or circuited reasoning. ..... we are not arriving at such a decision in a circuitous way. .....

Dina International, Rajnish Vs. Commissioner of Customs, Air

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(91)ECC93

..... of the main control panel which was supplied as a separate component, was removed; the gas analyser pipe was installed on the block of the panel; indicator fuse installed and the plate replaced, continuity of various circuits of the required voltage was checked by removing the three blades and replaced them. ..... the tests comprised: electrical, electronic and anaesthetic gases/pneumatic circuits and verification/validation of software for satisfactory compliance with the design and performance parameters. .....

Lalitha Chem. Industries Pvt. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(170)ELT565Tri(Mum.)bai

1. the application for stay has been moved by the appellants against impugned order-in-original passed by the commissioner of central excise, which directs them to make a payment of duty of rs. 10,44,085/- and penalty of rs. 5,000/-. the commissioner vide the impugned order rejected the claim of the appellants for remission of duty on finished goods destroyed in an accidental fire, caused due to electric short circuit. while rejecting the claim the commissioner had observed that, there is a grave lapse on the part of the assessee in not taking necessary precautions to safeguard the goods. he further finds that the fire fighting system and fire alarms were not adequate, which could have helped to control the damage. consequently, he ordered recovery of duty and imposed penalty.3. we note that there are no foolproof safety measures to avoid altogether accidental fires through electric short circuits. even star hotels having best of the fire prevention system had been victims to such fires. the findings recorded in the order can as best be read as the lack of adequate fire fighting and alarm systems. we are unable to see any negligence, or any purposeful act of causing fire. we therefore hold that the appellants have a strong prima facie case to waive the pre-deposit of the entire amount of duty and penalty. accordingly, we waive the pre-deposit of the entire amount and stay their recovery till the disposal of appeal.

Graver and Weil (i) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT487Tri(Mum.)bai

..... " without the use of these machines, impugned, herein, the commodity like bimetallic bill bearings or pcb electronic circuits with the fins deposits of the only conclusion that the impugned machines are essential & required for producing a commodity, where fine electro machining is required & without these machines these essential commodities cannot be produced. .....

Pcs Industries Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... but the strictness of the construction of exemption notification does not mean that the full effect to the exemption notification should not be given by any circuitous process of interpretation. ..... fabric" is eligible for concessional rate of duty only if it were imported for use in the manufacture of "silane treated glass fabric / cloth for use in copper clad laminates phenolic or paper phenolic or glass epoxy types, printed circuit boards". .....

Associated Enterprises Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)12ITD480(Mum.)

..... cent (twenty-five per cent) of the ' distribution commission initial as well as overflow earned by us on the aforesaid picture in the said territory, for a period of 10 (ten) years from the date of release of the picture in the said circuit. ..... 1,75,000 for the fulfilment of the agreement dated 18-1-1974 between ourselves and pramod films, for the distribution of the picture 'azad' for the territory of delhi/u.p.circuit. .....

Purshottam V. Raheja Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1988)27ITD54(Mum.)

..... the first such circumstance is recital in the proposal sent by the officers of the bombay circuit of the bank to the board of directors.the paragraphs in the proposal on which reliance is placed are as follows: if we take into account the purchase price of the building at rs. ..... after making the above proposal the officers of bombay circuit suggested that the following resolution should be passed by the board of directors: resolved that bombay circle be and is hereby permitted to acquire the ownership of the property known as "sangeeta" . . . . .....

Atlas Corporation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1996)57ITD139(Mum.)

..... arrived at after taking into consideration the following circumstances : (i) that the income earned by way of interest and dividend were neutralised by loss generated by sale of shares and debentures; (ii) that the losses have been generated by circuitous transactions, i.e. ..... , higher losses have been shown in the year in which there was higher income and low losses were shown where there was low income; (c) that losses have been generated through circuitous transactions, i.e. .....

HarkishIn Lakhimal Gidwani Vs. Achyut Kashinath Wagh and Another

Court : Mumbai

Reported in : [1982]52CompCas1(Bom); 1981MhLJ61

..... all this obviously requires the continuation of the trail and to say the least, the complaint or the prosecution cannot be throttled or short-circuited at the threshold itself.59. ..... which may be an event in the part; such person, having the said property in his possession, may wrongfully withhold it which may be an event at present and even after termination of employment and that would complete the circuit. .....

In Re: Investment Corporation of India Ltd.

Court : Mumbai

Reported in : [1987]61CompCas92(Bom)

..... that it was not open to the company to short-circuit the procedure for obtaining permission from the authorities prescribed for the issue of debentures in this manner.16. ..... the question of the petitioner-company short-circuiting the procedure for issue of debentures does not survive.17. .....