Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-05-2006
Reported in : (2006)(112)ECC457
..... preventive) lacked jurisdiction as the commissioner (prev) did not have territorial jurisdiction over the exclusive economic zone of india. as per notification issued under section 4 of the customs act, the territorial jurisdiction of the commissioner (prev) is confined to districts of mumbai, thane and raigad. the exclusive economic zone of india does ..... or issued a notice for demanding duty on the said rig. the territorial jurisdictions of different officers of customs are prescribed by notification issued under section 4 of the customs act, 1962. the territorial jurisdiction of the commissioner of customs (preventive) is confined to the districts of mumbai, thane and raigad. only the ..... for the rig by treating the same as a vessel. this port clearance permit signed by an assistant collector of customs in terms of section 42of the customs act 1962 is issued after complying with stringent provisions there under. the proper officer who issued the port clearance is required to verify the due .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-04-2006
Reported in : 2006(6)MhLj150
..... rate per sq.mtr. works to rs. 5,245/-. thereafter, by adding annual increase, the slao determines the rate on the relevant date of notification i.e. under section 6 of the act @ rs. 7,135/- per sq.mtr.. it appears that during course of the award the slao visited this site and noticed a construction of ground plus seven stories, ..... for short). the public purpose for which the lands were reserved, is 100 feet wide d.p. road. the notification under section 126(4) of the maharashtra regional and town planning act, 1966 read with section 6 of the land acquisition act, was published in maharashtra government gazette, part-i on 5th january, 1989. it is agreed that this is the relevant date ..... s.c. dharmadhikari, j.1. the above land acquisition references (for short 'lars') are filed under section 18 of the land acquisition act, 1894. they pertain to same award. the purpose of acquisition is one and common. the arguments are identical. hence, they are disposed of by this common judgment.2. shri .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-04-2006
Reported in : (2006)(105)ECC409
..... connection it has been held by the board that even if the goods are sold at prices less that the manufacturing cost, the sale prices will constitute under section 4 of the central excise act, 1944 as held by the supreme court in the case of cce, new delhi v. guru nanak refrigeration corporation 2005 (153) 249 (sc) following the ..... to rs 1,56,92,883.63 for the period march 1980 to february 1985. this notice dated 15.8.1995 invoked the extended period under the proviso to section 11a(1) of the central excise rules and also proposed to imposed penalty on the appellants.2.4 this case was decided by the collector of central excise & ..... in the files referred to by the collector relating to the correspondence between the appellants and the buyers they were referring to the product as 'copper complx'. these two acts namely the omission and commission would prove that the appellants have deliberately omitted to furnish the particular of raw material used i.e. 'cupric chloride', in order to conceal .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-04-2006
Reported in : 2006(3)ALLMR375; 2006(4)BomCR225; 2007(2)CTLJ237(Bom); 2006(4)MhLj630
..... 5. in pursuance of the said award, the said foreign party commenced the recovery proceedings against the plaintiffs herein and issued notice under section 434 of the companies act 1 of 1956 calling upon the plaintiffs to make payment failing which winding up proceedings were threatened by the plaintiff company. thereafter recording of ..... hold that the plaintiffs were justified in not participating in arbitration proceeding because that is the advise tendered by the defendants and the plaintiffs have acted bonafide in accordance with the advice given by the defendants themselves. it is the defendants who were supposed to assist the plaintiffs in conducting arbitration ..... contention that how the proceedings for arbitration should be dealt with. thus, in my opinion, the correspondence makes it very clear that the plaintiffs has acted promptly and immediately in entering into the correspondence both with the foreign buyer and defendants. it is the defendants who have committed default by not .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-04-2006
Reported in : 2008[9]STR349
ORDER1. Heard Mr. R.V. Desai, the learned senior counsel for the revenue.2. The Tribunal set aside the penalty imposed by the authority on the respondent by holding that the issue of levy of service tax in respect of service involved in the sale of SIM Card is not free from doubt. In this connection, the Tribunal referred to the judgments of the Kerala High Court and Allahabad High Court. As regards the judgment rendered by the Allahabad High Court the Tribunal observed that the said decision has been reversed by the Supreme Court : 2004(170)ELT385(SC) . In so far as the judgment of the Kerala High Court is connected, the Tribunal noticed that the issue was pending before the Constitution Bench.3. Mr. R.V. Desai, the learned senior counsel for the revenue invited our attention to the three Judge Bench decision of the Supreme Court in the case of Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors. : [2006]282ITR273(SC) .In paragraph 87 of the report, the Supreme Court observed...
Tag this Judgment!Court : Mumbai
Decided on : Apr-04-2006
Reported in : 2008[9]STR455
ORDER1. Heard Mr. R.V. Desai, the learned senior counsel for the revenue.The Tribunal set aside the penalty imposed by the authorities on the respondent by holding that the issue of levy of service tax in respect of service involved in the sale of SIM Card is not free from doubt. In this connection, the Tribunal referred to the judgments of the Kerala High Court and Allahabad High Court. As regards the judgment rendered by the Allahabad High Court, the Tribunal observed that the said decision has been reversed by the Supreme Court : 2004(170)ELT385(SC) . In so far as the judgment of the Kerala High Court is concerned, the Tribunal noticed that the issue was pending before the Constitution Bench.2. Mr. R.V. Desai, the learned senior counsel for the revenue invited our attention to the three Judge Bench decision of the Supreme Court in the case of Bharat Sanchar Nigani Ltd. and Anr. v. Union of India and Ors. : [2006]282ITR273(SC) .3. In paragraph 87 of the report, the Supreme Court obse...
Tag this Judgment!Court : Mumbai
Decided on : Apr-03-2006
Reported in : 2006(3)BomCR520; 2006(4)MhLj194
..... aforesaid judgment the supreme court has considered the nature and character of the order passed by a tribunal under the provisions of displaced persons (debts adjustment) act vice versa section 2(2) of the civil procedure code and held that the order of the tribunal cannot amount to a decree under the provisions of the civil procedure code and therefore ..... has been advanced by the learned counsel for the judgment-creditor that the order passed under the provisions of section 19 of the rddb act is an order as contemplated under sub-section (2) of section 9 of the act and thus this court has jurisdiction to issue the insolvency notice. it has been submitted that the recovery ..... is permissible that on the basis of such decree or order the notice can be issued under the provisions of sub-section (2) of section 9 of the insolvency act. it has been further submitted that section only requires that such decree and order must be for payment of money and must have achieved the finality and the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Apr-03-2006
Reported in : (2006)103ITD19(Mum.)
..... in opening stock of the same assessment year.the necessary disallowance was made by the assessing officer and the cit(a) discussed elaborately the amendment to section 145a of the act and was of the opinion that the contentions of the assessee are not acceptable. according to him even when a legal fiction is created it has ..... the business already in existence. atleast, this was not the line on which the assessing officer has examined the issue while he denied the deduction under section 80i of the act to the assessee. the only ground was that captive consumption of power does not result in the realization of revenue. the learned counsel further pointed out ..... -99 his predecessor has decided the issue in favour of the assessee. therefore, in principle, he held that the assessee is eligible for deduction under section 80-ia of the act in respect of the profit derived from the business of generation and distribution of power. then he addressed to the issue regarding the computation of profits .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2006(4)BomCR358; (2006)6CompLJ74(Bom); [2006]69SCL349(Bom)
..... of such other person and thereby gains for himself a pecuniary advantage, he must hold for the benefit of such other person the advantage so gained.the relevant sections of companies act are sections 397, 398 and 402. they read as follows:-application to tribunal for relief in cases of oppression 397. (1) any members of a company who complain ..... when the hearing concluded before the clb. this was on the ground that breach of fiduciary duty is not only an act of oppression under section 397 of the act, but is also an act of mismanagement under section 398 of the act. (ii) the second direction was contained in para 25 of the order, that is to direct the puri group to ..... the issue of shares of the face value of rs.39 lakhs and debentures of the face value of rs.64 lakhs subject to the provisions of section 81 of the companies act. this section provided that the new shares would be offered in the first instance to the existing shareholders in proportion, as nearly as the circumstances admit, to .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2006(3)ALLMR405; 2006(5)BomCR342; 2006(3)MhLj662
..... by the municipal corporation. the manner of determination of rateable value, therefore, becomes crucial to the debate before us. the material portion of section 154 of the bombay municipal corporation act relevant for our discussion reads as under : 154. (1) in order to fix the rateable value of any building or land assessable ..... fixation of rateable value. according to the appellant the order of the investigating officer is arbitrary, illegal and contrary to the provisions of section 154 of the bombay municipal corporation act, 1888. the rateable value fixed by the investigating officer is highly excessive, exorbitant and is not reasonable letting value of the said ..... . 10. mr. chitnis, the learned counsel for the appellant, submitted that section 154 of the bombay municipal corporation act, 1888 mandates as to how rateable value is to be determined. sub-section (1) of section 154 of the mumbai municipal corporation act, 1888 provides that in order to fix the rateable value of any building .....
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