Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-09-2003
Reported in : (2004)(175)ELT678Tri(Mum.)bai
..... removal of their final products during the periods - from 1992-93 to 1996-97. in addition, he has imposed personal penalty of identical amount under the provisions of section 11ac of the central excise act, 1944 and penalty of rs. 8.0 lakh (rupees eight lakh) under the provisions of rule 173q of the central excise rules, 1944. he has also confiscated ..... fifty thousand).2. as per facts on record, the appellants are engaged in the manufacture of ball bearings and roller bearings falling under chapter 84 of the central excise tariff act, 1985. the appellant company's factory was visited by the central excise officers on 17.10.96, who conducted various checks and verifications and found unaccounted for raw materials & semi .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-08-2003
Reported in : 2004(1)ALLMR660; 2004(2)BomCR68
..... govind phopale and another, reported in : (2002)iiillj1036bom and came to a conclusion that the issue as to whether the tribunal has power under section 33(2)(b) of the industrial disputes act, 1947 and passed the impugned order that it did have power to grant subsistence allowance. the present petition came to be filed on 8-10-2003 ..... the brief facts of the case are that on 5-3-2001 an application was made by the petitioner employer for grant of approval under section 33(2)(b) of the industrial disputes act, 1947. the employee had been dismissed prior to the making of this application for approval on the day when the application for approval was made ..... allowance to the employee during the pendency of the proceedings for approval under section 33(3)(b) of the industrial disputes act, 1947 did not arise at all. the proceedings before the learned single judge were proceedings under section 33(2)(b) of the industrial disputes act, 1947. i am of the view that the said judgment is passed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-08-2003
Reported in : (2004)(165)ELT218Tri(Mum.)bai
..... of exploration for oil. tullow india operations ltd. also conducted such surveys in the gulf of kutch. the processes, as explained, consisted of creating shock wave by means of controlled explosions which travel through the waters of the sea and the land mass beneath. the response to these waves indicates, by means of past experience and by applying the knowledge of ..... justify the imposition of penalty. there is no finding that this appellant, which is a wholly owned corporation of the government of india sought to evade duty by any clandestine act. it could well have believed that the goods that it imported were software within the meaning of the relevant notification.we therefore set aside the penalty imposed on it.23 .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-05-2003
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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-05-2003
Reported in : (2004)(168)ELT83Tri(Mum.)bai
..... claim that these coins have been received as gifts on various occasions in piece-meal manner is not only false but concocted. the gold coins are covered under section 123 of the customs act and the onus is on the party to prove that the same has been licitly acquired. in this context, i have been reminded of the supreme court ..... v. amichand valamji [2002 (149) e.l.t. 32 (bom.) = 1960 bombay law reporter vol. lxii 1043 at pg. 1072 referring to section 178(a) of the sea customs act which is predecessor to section 123 of customs act, 1962] had held, -- "..... a belief in the existence of a thing requires a more solid foundation than in the case of a mere suspicion ..... be based upon same definite information acquired from a reliable source that a certain person is in possession of smuggled goods. the belief again as required by section 178a of the sea customs act, must be a reasonable one, not a belief of a man who just catches at some slight circumstance which only creates a sort of guess or .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-04-2003
Reported in : AIR2004Bom92; 2004(1)ALLMR438; 2004(3)BomCR661; 2004(2)MhLj448
..... following all such procedure and inconvenience caused in handling the cash and spending time, facility of providing an escort is made available as set out in section 147 of bpmc act and the octroi rules. it is therefore, contended that providing of escort and charging of fee for that purpose is only a facility accorded to the ..... baroda v. babubhai himatlal, : [1990]185itr255(sc) in which the supreme court had the occasion to consider standing order framed under section 466(1)(a)(f) read with section 147 of the bpmc act. by the said order supervision fees were charged on the transporters who wanted to pass through the octroi limits of the municipal corporation. ..... has filed his affidavit in reply and pointed out that respondent no. 2 came into existence in october, 1996 and that under section 127 of the bombay provincial municipal corporations act (for short, bpmc act), octroi is one of the taxes levied and collected by the municipal corporation. it is further pointed out that for the levy .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-04-2003
Reported in : 2004(2)MhLj555
..... but considering the prima facie evidence to decide an application of bail and that too with the restrictions as are set out in the scheme of section 21 of the mcoc act, it was not permissible for the court below to discard this letter which has been signed by the accused himself and submitted to the bank ..... having committed an offence punishable under the act. subsections (4) to (6) of section 21, which are relevant for the present purposes, need to be reproduced as under:'(4) notwithstanding anything contained in the code, no person ..... bail.'10. now coming to the case at hand, undoubtedly, the applications of bail are covered by the provisions of section 21 of the mcoc act, 1999. sub-section (3) thereunder states that the provisions of section 438 of criminal procedure code are not applicable in relation to any case involving the arrest of any person on an accusation of .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-04-2003
Reported in : [2004]121CompCas623(Bom); (2004)3CompLJ296(Bom); [2004]51SCL360(Bom)
..... law are those which the supreme court has laid down in miheer h. mafatlal v. mafatlal industries ltd. : air1997sc506 . the supreme court while formulating parameters of the jurisdiction under sections 391 and 394 noted that the sanctioning court must ensure that all the requisite statutory formalities have been duly observed; that the scheme which is put up for sanction of ..... the proposed arrangement; 13 shareholders of the value of rs. 1.88 lakhs voted against the resolution. the resolution has been passed by the requisite majority as specified in section 391.5. an objection has been lodged before the court to the proposed scheme of arrangement by shri ramdas pandurang tandel, a former employee of the company who is also ..... d.y. chandrachud, j.1. the sanction of the court is sought under the provisions of section 394(1) of the companies act, 1956 to a scheme of arrangement.2. the petitioner ('npil') has an investment of 93 lakh equity shares each of the face value of rs. 10 in a company by .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-03-2003
Reported in : 2004(1)BomCR490; [2005]127CompCas366(Bom); (2004)2CompLJ496(Bom); [2004]51SCL586(Bom)
..... ) that in the opinion of the company judge the petition deserved to be admitted.7. the order of admission of winding up petition is statutory appealable under section 483 of the companies act. there is no denial to the fact that an order advertising petition may have serious consequences for the company which is sought to be wound up. to ..... petition and not passed an order which is fraught with serious consequences to the company. in our opinion, looking to the wide language used in section 202 and looking to the interpretation we have placed upon that section in : air1955bom355 , the order made by the learned judge is appealable.6. now, we wish to make this position clear. it is ..... the court. now, it must be borne in mind that it was competent to mr. justice shelat at this stage to have dismissed the petition and not to have acted under rule 751. in the hirjee mills case : air1955bom355 the petitioner was entitled to have an order of winding up. in this case the company was entitled to have .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-02-2003
Reported in : 2004(3)MhLj366
..... shaffi @ mamoo, appellant prakash raghuvanshi that they were having a right to be searched before a magistrate or a gazetted officer, as envisaged by section 50 of n.d.p.s. act, because those suit cases cannot be treated to be on the person of the appellants.12. both shri nalavade and shri saste submitted that the ..... raiding party caught both of them and falsely implicated in this case. shri keshwani submitted that the alleged statements recorded in view of provisions of section 67 of n.d.p.s. act cannot be used against both the appellants for basing conviction, because, those statements by themselves show that the evidence was obtained by exercising undue influence ..... were seized under panchanama.3. those persons were taken to the office of n.c.b. their statements were recorded in view of provisions of section 67 of n.d.p.s. act. investigation proceeded and the charge sheet was submitted in the trial court against all the appellants, as well as against said mohammed shaffi @ mamoo. .....
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