Judgment Search Results Home > Cases Phrase: company secretaries act 1980 chapter vii penalties Court: mumbai Page 53 of about 548 results (0.066 seconds)

Shri Deepchand S. JaIn and Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(16)LC129Tri(Mum.)bai

..... and that the appellants did not have any knowledge of his transactions as a gold dealer. shri wazifdar submitted the court's order under which the partners of the appellants' company had been discharged and also a copy of this bench's order in the case of s.g. kaigaonkar reported in 1985 ecr 2139 to say that the penalty on ..... carried out, show cause notices were issued to the appellants and others. after holding the process of adjudication, the collector of customs (prev.) bombay passed the order dated 21.2.1980 levying the fine of rs. 40,000/-in lieu of confiscation of the seized gold and gold ornaments and levying penalties of rs. 15,000/-each on shri deepchand s ..... . jain has filed an appeal dated 24.3.1980 under old section 80 of the gold (control) act to the gold control administrator and this has been transferred to the tribunal in terms of section 82k ibid. and is to be treated as an appeal before the tribunal. similarly, the appeal dated 20.3 1980 of m/s. gulabchand jawanmal & co. has .....

Johnson and Johnson Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... or of the drugs & cosmetics rules in the case of the medicaments. the judgment of the delhi high court in delhi cloth mills and anr. v. joint secretary, government of india, 1978 elt 121, holding as unmarketable calcium carbide which was not in conformity with the requirements prescribed in the carbide of calcium rules is authority ..... name and address of the manufacturer, number of syringes in each pack, the name of the product with the potency and name and address of the marketing company. in each case a hologram was also affixed on the retail pack in order to authenticate its genuineness. the eprex was also placed in thermocole boxes of ..... label contains information necessary to meet the requirements of the standards of weights & measurers (packaged commodities) rules, 1977, and in addition, the prevention of food & adulteration act 1954 in the case of nestle india ltd., and the drugs & cosmetics rules in the case of johnson & johnson ltd. providing that the goods cannot be marketed without .....

Johnson and Johnson Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT134Tri(Mum.)bai

..... , or of the drugs and cosmetics rules in the case of the medicaments. the judgment of the delhi high court in delhi cloth mills and anr. v. joint secretary, government of india, 1978 (2) e.l.t. 121, holding as unmarketable calcium carbide which was not in conformity with the requirements prescribed in the carbide of ..... the name and address of the manufacturer, number of syringes in each pack, the name of the product with the potency and name and address of the marketing company. in each case a hologram was also affixed on the retail pack in order to authenticate its genuineness. the eprex was also placed in thermocole boxes of different ..... that label contains information necessary to meet the requirements of the standards of weights & measures (packaged commodities) rules, 1977, and in addition, the prevention of food and adulteration act, 1954 in the case of nestle india ltd., and the drugs & cosmetics rules in the case of johnson & johnson ltd. providing that the goods cannot be marketed .....

Elephanta Oil and Vanaspati Inds. Vs. Commissioner of Customs (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(96)ECC154

..... ; that the drums belong to applicant no. 1 (hereinafter referred to as importers); and that some of the converted sheets of the drums was sent to other companies for re-rolling. on further intelligence the central excise officers visited the factory premises of the importer and found huge stocks of empty magnetic and non-magnetic drums, ..... against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty and interest demanded or the penalty ..... india. all the drums were co-related to import made by the importers. show cause notice dated 21/01/1980 proposing confiscation of the seized goods and imposition of penalty was issued under section 124 of the customs act, 1962 and 9 less charge demands under section 28, collectively covering an amount of duty of rs. 55,77 .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD537(Mum.)

..... , mr. sahai filed a copy of the power of attorney executed by one, mr. k.a. shah on behalf of the assessee-company on 4th april, 1995, in favour of the secretary, rseb, authorizing the secretary to sell the leased equipments to anyone including rseb. according to mr. sahai, this clinched the issue in favour of the department that ..... dastur submitted that there can be no quarrel with the propositions laid down in that case which were three : (1) in the case of arrangements and compromises under the companies act, public interest should be the only criterion. (3) however, the parties' right to indulge in tax planning is not taken away by the judgment. it was pointed out ..... directly or indirectly, met by any other person or authority. mr.sahai referred to the judgment of the delhi high court in cit v. dalmia dadri cement ltd. (1980) 125 itr 510 (del) and contended that actual cost does not mean fictional, inflated or deflated cost or a collusive cost, but it means what in reality and .....

Perma Container (Uk) Line Limited and Another Vs. Perma Container Line ...

Court : Mumbai

..... concerned, the said judgment is delivered prior to the judgment of the supreme court in case of sumitomo heavy industries ltd. (supra), yograjinfrastructure limited (supra), bharat alluminium company ltd. (supra) and judgment of this court delivered by division bench in case of sakuma exports limited (supra). this court will have to consider the later judgment taking ..... individuals are used as vehicles for conducting the business but the business is owned by the individuals run both through their respective companies for benefits to each of them. but where one of the two parties acts in a malafide manner because it has control over the funds to the detriment of the other. 21. mr flannery ..... career as junior of the said shri k. h. bhabha. after about 10 years, mr. chinoy left the chambers of shri k. h. bhabha. in the year 1980, mr. chinoy was designated as senior advocate of this court. in his individual capacity, mr. chinoy became an eminent senior member of the bar of this court and .....

PeThe Brake Motors Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(114)ELT572Tri(Mum.)bai

..... b.w. pethe, the director of pepl is also managing director of pbmpl (applicant). both the companies are using the log pethe written in rectangular form and pepl was started using it from 1972, whereas applicant company is started in 1980, and there are admissions in the statements about the ownership of the said logo, which are printed ..... correct. regarding the question of limitation also the order of the commissioner squarely covers the requirement of proviso to clause (1) of section 11a of the central excise act. the decision relied upon by the applicant in 1995 (75) e.l.t. 214 is properly distinguished by the commissioner. the suppression of not disclosing regarding the ..... an identity of issues in both the cases. a product namely the medicine manufactured by the appellant in the ruling was not registered under the trade & merchandise act and therefore as held by the hon'ble supreme court it would attract levy only if its container or packing carries any distinctive mark so as to establish .....

Television and Components and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... by an additional director. therefore, the commissioner's findings, as extracted herein above. on the consideration of this important letter, issued inc consultation with a joint secretary to the govt. of india, on the grounds that it is not authenticated by any departmental/ gazetted officer, therefore its veracity was doubtful, needs to be ..... control facility' and the facts were concealed from the department while submitting statutory documents such as classification lists, gate passes, etc. the fact that the noticee company and its managing director were selling these sets without remote control facility would not assist the appellants' conduct to evade the payment of differential duty of rs. ..... 50 is enforceable under the provision of rule 9(2) of the central excise rules, 1944 read with the proviso to section 11a of the central excise act, 1944? whether the noticees are liable to a penalty under the provisions of rule 173q and 209a of the central excise rules, 1944?" 4. proceedings to .....

Television and Components Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC13

..... by an additional director. therefore, the commissioner's findings, as extracted herein above. on the consideration of this important letter, issued in consultation with a joint secretary to the government of india, on the grounds that it is not authenticated by any departmental/gazetted officer, therefore, its veracity was doubtful, needs to be ..... control facility' and the facts were concealed from the department while submitting statutory documents such as classification lists, gate passes, etc. the fact that the noticee company and its managing director were selling these sets without remote control facility would not assist the appellants' conduct to evade the payment of differential duty of rs. ..... 50 is enforceable under the provision of rule 9(2) of the central excise rules, 1944 read with the proviso to section 11a of the central excise act, 1944? whether the noticees are liable to a penalty under the provisions of rules 173q and 209a of the central excise rules, 1944?" 4. proceeding .....

A-z (industrial) Premises Vs. Competent Authority, Iac

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)12ITD451(Mum.)

..... a co-operative society. the unit-holders would deposit an amount of rs. 500 each towards the proportionate share of the cost of secretarial work, connected with the incorporation of the private limited company/co-operative society.3. it appears that in pursuance of these agreements between the lessee and the unit-holders, a co-operative ..... date of the conveyance and none else, shri harish has referred us to the gujarat high court decision in the case of cit v. ochhavlal laljibhai dharia [1980] 125 itr 301. on the basis of this decision, the learned counsel has proceeded to argue that section 269f(9) only excludes evidence on unregistered agreement for ..... operative society ltd. and by shri n.m. virwani, against the order of acquisition passed by the competent authority under section 269f(6) of the income-tax act, 1961 ('the act'), dated 24-2-1984 acquiring property consisting of leasehold land measuring 17,199 sq. yards along with structures constructed thereon bearing c.s. no. 1/265, 267 .....