Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(161)ELT202Tri(Mum.)bai
..... which is not included in the assessable value of the final product under section 4 of the act". thus, the legal requirement is that the cost of the packing material should be included in the assessable value. this is a question of fact and practice. the ..... this apprehension of the revenue is not based on facts inasmuch as the assessee monitors the use of the container very carefully in view of its high value and the explosive nature of the goods it contained.3. the prohibition relating in respect of taking credit on packing materials under rule 57a is in respect of "packing materials the cost of .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(2)ALD(Cri)43; 2003(3)MhLj62
..... has been shown as accused no. 4 in the complaint and thereby the present petitioner failed and neglected her duty which has been cast upon her by the act. 8. section 3 of the act reads:-- '(1) whoever, not being a member of a scheduled caste or a scheduled tribe :-- (i) forces a member of a scheduled caste or a scheduled tribe to ..... with imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (iv) commits mischief by fire or any explosive substance intending to cause or knowing it to be likely that he will thereby cause destruction of any building which is ordinarily used as a place of worship or as ..... for a term which shall not be less than six months but which may extend to seven years or upwards and with fine; (iii) commits mischief by fire or any explosive substance intending to cause or knowing it to be likely that he will thereby cause damage to any property belonging to a member of a scheduled caste or a scheduled .....
Tag this Judgment!Court : Mumbai
Reported in : 2003BomCR(Cri)1033; 2003CriLJ4238
..... 427 read with 34 of the indian penal code and under section 25(1)(a) and 27 of the indian arms act read with section 34 of the indian penal code. they were also chargesheeted for offence punishable under section-4 and 5 of the explosive substance act read with section 34 of the indian penal code. the trial court however, ..... has convicted the appellant-accused no. 1 only for the offence punishable under section 307 read with 34 of the indian penal code and sentenced to ..... of those who in one way or the other facilitate the execution of the common design is itself tantamount to actual participation in the criminal act. the essence of section 34 is simultaneous consensus of the minds of persons participating in the criminal action to bring about a particular result. such consensus can be developed .....
Tag this Judgment!Court : Mumbai
Reported in : 2003BomCR(Cri)1727; 2003CriLJ2994
..... : 1) he intended to threaten the unity, integrity, security or sovereignty of india, 2) he intended to strike terror in the people, 3) any section of people does any act or thing by using bombs, dynamites or other explosive substances or inflammable substances or firearms or other lethal weapons or poisons or noxious gases or other chemicals or by any other substances (whether ..... ) whoever - (a) with intent to threaten the unity, integrity, security or sovereignty of india or to strike terror in the people or any section of the people does any act or thing by using bombs, dynamite or other explosive substances or inflammable substances or firearms or other lethal weapons or poisons or noxious gases or other chemicals or by any other substances (whether .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(155)ELT91Tri(Mum.)bai
..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)79TTJ(Mum.)1002
..... not doubted by the ao. the nature of business is manufacture of phosphorous, which is highly explosive and it is claimed that the loader is a necessity in the line of trade. in accordance with the provisions of section 32ab of the it act, 1961, the deduction was allowed to the assessee on the purchase of jcb excavator loader but ..... section 32 of the act and as such the deduction be allowed under section 37 of the act as a matter of commercial expediency as a prudent businessman would do." 4. the learned counsel for the assessee argued ..... . 1 is not pressed by the learned counsel of the assessee, hence dismissed. "cit(a) erred in upholding the disallowance of rs. 8,66,989 under section 32ab of the it act in respect of unserviceable and unusable jcb excavator loader scrapped during the accounting year and the scrap value deducted from the block of assets under .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(3)ALLMR25; 2003(5)BomCR58; 2004(1)MhLj856
..... affect the freedom of speech and expression of the petitioner under article 19(1)(a) of the constitution. they go beyond the parameters prescribed under sub-section (1) of section 5b of the cinematograph act, 1952. accordingly, we allow this petition and set aside the impugned order passed by the fcat and direct the respondents to issue 'u' certificate ..... directed that the slogans be deleted. the second deletion is from a speech of a dalit leader bhai sangare. this shri sangare is seen giving a speech after explosion of the atomic device by india. the speech records anguish of the speaker on the device being exploded on the day of buddha jayanti. the speaker says that ..... bomb or the comment on the hindu gods will disrupt public order. in his submission, this is not something which is permissible even under sub-section (1) of section 5-b of the act which lays down the principles for guidance in certifying the films.13. as far as the addition is concerned, mr. sebastian submitted that this was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(158)ELT759Tri(Mum.)bai
..... to rs. 4,10,27,681/- by alleging that plot no. 48 and 49 are in fact one unit and explosives emerges at plot no. 48 and 49, as a result of application of section vi of the central excise tariff act. it was further stated that bmd vehicle cannot be treated as workshop, consequently exemption granted to goods manufactured in a workshop ..... .9.1994 to dec. 1996, by invoking the extended period of limitation in terms of section 11-a of the central excise act, besides the allegation of manufacture of explosives at plot no. 48 and 49, in view of note 2 to section vi of the central excise tariff act, revenue alleged that appellant had recovered the amount of central excise duty from the customer .....
Tag this Judgment!Court : Mumbai
Reported in : (2004)2CompLJ347(Bom); [2004]50SCL641(Bom)
..... ,50,000, in both the cases.7. the respondent therefore, preferred two appeals, before the securities appellate tribunal, mumbai, under section 29 read with section 15j of sebi act on 29-8-2000, against the above orders. the said appeals were contested by the present appellant. after hearing both the parties ..... speech or law case esp. for newspaper publication, house of commons debate on bill when reported periodical statement on public work. 3. sound of explosion.as per webster dictionary 1959 edition 'information 'means: 1. knowledge communicated or received concerning a particular fact or circumstance, news information concerning a crime ..... only) for violation of regulation 3(4), sebi (substantial acquisition of shares and takeover) regulations 1997 (for short takeover regulations, 1997) and section 15a(b) of sebi act, against the respondent, (original appellant), were set-aside. thereby appeals filed by the respondent herein, were allowed. therefore, the appellants herein (original .....
Tag this Judgment!Court : Mumbai
Reported in : I(2004)DMC695; 2004(2)MhLj767
..... so as to bring it within the purview of the 'death occurring otherwise than in normal circumstances'. the expression 'son before' is very relevant where section 113-b of the evidence act and section 304-b indian penal code are pressed into service. prosecution is obliged to show that soon before the occurrence there was cruelty or harassment and only in ..... room and the deceased had kept water for boiling on the stove. after pumping the stove, she lighted a match stick near the burner when there was a sudden explosion and her clothes caught fire. she shouted for help and hearing her screams, her husband i.e. the petitioner came out of the bath-room and threw water ..... the marriage but not having a connection with the marriage of the parties will not constitute demand for 'dowry'. this is clear from the qualifying clause of section 2 in act 28 of 1961 reproduced above. cruelty and harassment by a husband or a relative of the husband which brings about unnatural death of the wife within 7 years .....
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