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 : 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 : 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 : 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 : 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)BomCR519
..... energy & environment department. the 3rd respondent is the member-secretary of the maharashtra pollution control board (m.p.c.b.). the 4th respondent is the chief controller of explosives (c.c.o.e.). respondent no. 5 is the chairman of the board of trustees of j.n.p.t. the 6th respondent is the directorate of industrial ..... the declaration of coastal stretches as c.r.z. and imposing restrictions on industries, operations and processes in the c.r.z. under section 3(1) and section 3(2)(v) of the environment (protection) act, 1986 and after considering the objections, in exercise of its powers under rule 5(3)(d), it had issued the particular notification on ..... for the purposes of granting consent under the water (prevention and control of pollution) act, 1974. as far as the maps for the particular pipeline are concerned, the state government has also clearly stated that it has no objection. the authority dealing with explosives i.e. c.c.o.e. has also given its approval. two area authorities .....
Tag this Judgment!Court : Mumbai
Reported in : (2002)IIILLJ477Bom
..... non- existent. i am therefore, not able to agree with the submissions of shri deshmukh that the notice of lock-out was in contravention of section 24(2) of the act for want of true, genuine, relevant and rational reasons in existence. having held that the respondent company has stated reasons exhaustively in the notice of ..... by the objective material on record. from the entire material on record one cannot escape to draw an inference that the overall situation in the company had become explosive. there was industrial unrest and disturbance in the company. there appears to be several anti-production activities resorted to by the workmen at different points of time ..... on the notice board but even a copy was forwarded to the union and the other authorities. shri rele submitted that the situation in the factory was explosive and there was no other alternative left with the company but to suspend the operations till normalcy was restored by the employees. according to the learned counsel, .....
Tag this Judgment!Court : Mumbai
Reported in : 2004ACJ434; AIR2002Bom436; 2002(6)BomCR391
..... , eastern railway v. jshna kanhar, there was no case of untoward incident of fall of the passenger from the running train. it is squarely covered by section 124a of act which covers such a situation. shri jha has drawn support from another judgment of kerala high court, reported in : air1997ker321 , union of india v. aleykutty ..... the celebrated work the learned author has pointed out that 'over the years rylands v. fletcher has been applied to a remarkable variety of things: fire, gas, explosions, electricity, oil, noxious fumes, colliery spoil, rusty wire from a decayed fence, vibrations, poisonous vegetation.'he has elaborated seven defences recognised in common law against action ..... have to test whether the alleged incident of stone throwing by an outsider at the train injuring the passengers amounts to an untoward incident under section 123c of the act. in the common understanding it would be said that it is an untoward incident. the legislature was wry well aware of the every kind .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(1)BomCR419
..... and to regulate, the securities market, and for matters connected therewith or incidental thereto. the powers and functions of the board have been enumerated in section 11 of the act. the act casts a duty on the board to protect the interests of investors in securities and to promote the development of, and to regulate, the securities ..... was reiterated in tej prakash s. dangi v. coromandal pharmaceuticals ltd. . the learned judge reached his conclusion after referring to the authorities on the subject, including avanthi explosives (p.) ltd.'s case (supra), 116. this brings us to a consideration of the judgment of the supreme court in public passenger services ltd.'s case ( ..... persuasive value, and he would adopt them as his argument, apart from relying upon the earlier decisions of this court noticed in the judgment. 115. in avanthi explosives (p.) ltd. v. principle subordinate judge , a question arose in the writ petition as to the jurisdiction of the civil court to entertain a civil suit .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Mumbai
Reported in : (2003)(1)SLJ201CAT
..... the conspiracy to allow smuggling of items into the country and it was immaterial whether they knew that they were explosive items or anything else. they were posted in the customs (preventive) section in the concerned areas where the contraband articles were smuggled into the state during the relevant period. he has, ..... you were legally bound to prevent it and that you thereby committed an offence punishable under section 3(3) of tada (p) act 1987 and within my cognizance.43. similarly, ..... mushtaq @ ibrahim @ tiger abdul razak memon and their associates for the purpose of committing terrorist acts by your non-interference in spite of the fact that you had specific information and knowledge that arms, ammunition and explosives are being smuggled into the country by terrorists and as additional collector of customs, (preventive), .....
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