Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
P.R. Chandrasekharan 1. This appeal is directed against order-in-appeal No.SB/107/Th-II/09 dated 10/12/2009 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s.Dicitex Dicor Pvt. Ltd., is the manufacturer of man made fabrics. For the purpose of manufacture of these final products, the appellant had imported hangers, sample booklets, etc. containing designs and drawings of the fabrics to be manufactured. The appellant availed Cenvat credit of the additional duty of Customs paid on the said inputs. After the manufacture, the appellant exported the goods under a claim for rebate of duty of the duty paid on the finished goods under Rule 18 of the Cenvat Credit Rules, 2002. 3. The department was of the view that the appellant is not entitled for Cenvat credit on the hangers and booklet inasmuch as they have not been used as inputs in or in relation to the manufacture of the final products and, accordingly the appellant is not entitled for the credit. The credit...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
P. R. Chandrasekharan 1. Both the appeals and stay applications are directed against order-in-appeal No. Th-I/RKS/20-21/2012 dated 09/02/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s.Shree Shankar Mills Ltd., Thane, are textile processors and they availed the benefit of notification No.30/2004 dated 09/07/2004, which provides exemption on processed manmade fabrics and cotton fabrics from duty subject to the condition that no Cenvat credit is availed on the inputs used in the manufacture of finished goods. They also cleared processed fabrics on payment of duty under Notification No.29/2004 dated 09/07/2004, which provides for a concessional rate of duty and also allows the processor to avail Cenvat credit of duty paid on inputs used in the manufacture of processed fabrics. Show-cause notices were issued to the appellants with regard to the claim for exemption under Notification 30/2004 on the ground that the appellant did not maintain separate re...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
P.R. Chandrasekharan 1. This appeal and stay application are directed against order-in-appeal No. No.US/120/RGD/2012 dated 24/02/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s.Grindwell Norton Ltd., supplied samples to the customers through courier and they claimed Canvat credit of the service tax paid on courier service. The credit was denied on the ground that the appellant did not produce documentary evident to show that courier charges are part of the price charged and the ownership of the goods was with the appellant and the place of removal was the premises of the recipient. 3. The Ld. Advocate submits that the appellant has documentary evidence to substantiate their claim and submitted copies of the invoices/purchase orders in respect of the transactions involved, which clearly indicate that the courier charges are part of the price charged from the customers and the ownership of the goods remained with the appellant till such time the goo...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Dr. Ramesh Chandra Panda, Member (A): 1. Shri Ravinder Kumar an Indian Police Service (IPS) Officer of Himachal Pradesh Cadre belonging to 1977 batch has been aggrieved by the presidential penalty order dated 13.08.2009 (Annexure A-2) as per which he has been compulsorily retired from service in terms of Rule 6 (1) of the All India Service (Discipline and Appeal) Rules, 1969. He is also aggrieved by the Charge Memo that was issued to him on 28.03.1995 (Annexure A-1) in which disciplinary proceedings were instituted against the applicant under Rule 8 read with Rule 7 of the All India Service (Discipline and Appeal) Rules, 1969. Feeling aggrieved by the penalty order and the Charge Memo, he has instituted this OA under Section 19 of the Administrative Tribunals Act, 1985 with the following prayers:- “a) Quash and set aside the impugned Memorandum dated 28.03.1995 (Annexure A-1) as illegal and non-est, ab-initio or deem it lapsed in view of the Tribunal order dated 26.11.2002 Annexu...
Tag this Judgment!Court : Armed forces Tribunal AFT Regional Bench Kochi
B.N. Shukla, Member (J): 1. Heard Sri.Krishnamoorthy on the side of the Review Applicants and Sri.V.K. Sathyanathan, on the side of the respondent/applicant in O.A.. 2. The review application has been filed merely on the ground that no legal marriage has taken place between K.R.Ammini, the applicant in the O.A.No.72 of 2010 with late Havildar Raghavan Nair @ K.R.James, and this is a case of plural marriage, which is also an offence and as per Para 216 of the Pension Regulations for the Army, Part I, 1961, family pension is admissible only to a lawfully married widow. 3. In the judgment in O.A.No72 of 2010 pronounced by this Tribunal on 6th April, 2011, the case of the applicant in O.A.No.72 of 2010, Smt.K.R.Ammini was considered and by the decision of this Tribunal, the O.A. was allowed granting the claim of applicant for family pension. No other alleged wife of deceased Hav.Raghavan Nair @ K.R.James has ever appeared before the Tribunal claiming herself as wife of late Hav.Raghavan Na...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Dr. Ramesh Chandra Panda, Member (A): 1. In the order of this Tribunal dated 14.11.2011 in OA No. 1887.2010 the impugned order dated 29.06.2009, wherein the applicant was inflicted with the penalty of 10% cut in monthly pension for a period of two years, was quashed and the matter was remitted back to the disciplinary authority to pass a fresh order within a period of three moths in the light of the Tribunal’s observation. The pertinent part of the order is extracted below:- “7. Disciplinary authority in an ultimate analysis has held that the applicant has failed to discharge his duties properly and diligently and also failed to ensure that his subordinates completed all due processes before signing the certificate. Disciplinary authority has also held that the misconduct indulged in by the applicant would constitute grave misconduct. Even though in the findings given by the UPSC and the disciplinary authority, there is no reason as to why, despite the applicant may have be...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Dr. Ramesh Chandra Panda, Member (A): 1. Shri T.M. Sampath working as Administrative Officer in National Water Development Agency (NWDA), the applicant herein, has instituted the present Original Application under Section 19 of the Administrative Tribunals Act, 1985 and has prayed for the following reliefs:- “(i) Direct the respondents to disregard the ACR of the applicant for the period from 01.04.2003 to 29.09.2003 completely as if it had not been written for the reason that the Reporting Officer was prohibited from writing ACR of the applicant after 30.11.2004 OR direct the respondents to upgrade the grading to that of bench-mark level of ‘Good’ and consequently direct the respondents to re-review the review made on 22.01.2010 reviewing the original selection made on 19.02.2008 for selection to the post of Deputy Director (Admn.) in which the impugned ACR was considered; Allow the OA with exemplary cost. Pass any further orders as this Hon’ble Tribunal may de...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Dr. Ramesh Chandra Panda, Member (A) 1. Inspector (Executive) Anil Kumar, the applicant herein, has instituted the present Original Application under Section 19 of the Administrative Tribunals Act, 1985 with following prayers:- “(i) Quash and set aside the impugned orders issued by Commissioner of Police, Delhi vide U.O. No.37102-104/CB-VII/PHQ dated 22.6.2011 as at Annexure A-1. Direct the respondents to consider the applicant for promotion to the next higher rank of ACP by ignoring the below bench mark grading in the ACRs for the period from 1.4.2004 to 31.3.2005, 1.4.2005 to 7.3.2006 and 3.9.2007 to 25.2.2008 as the same were not communicated to the applicant when D.P.C. was held in 2008 for promotion in MHA. Award the costs of the proceedings; and Pass any other or further order/direction which this Hon’ble Tribunal deem fit and proper in favour of the applicant and against the respondents in the facts and circumstances of the case.” 2. Brief facts of the case whi...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Dr. Ramesh Chandra Panda, Member (A) 1. Six Applicants have jointly filed this Original Application under Section 19 of the Administrative Tribunals Act, 1985 and prayed for the following relief(s) :- “(a) Allow the present OA and direct the respondents to consider for granting the antedate in situ promotions under FCS to the next grade to the applicants on their due date of respective eligibility, considering their residency period of services rendered by the applicants on respective posts. Further those applicants who were/are denied promotion/s and have already superannuated may kindly be considered for the deemed promotion on their respective due date of promotion and their pensionary benefits may be revised accordingly. (b) Direct the respondents to consider the cases of the applicant and extend the same relief as granted by this Hon’ble Tribunal in OA No. 2296/2009 (Annexure A-10) and granted by Hon’ble Supreme Court in cases of Union of India and Anr vs. S.K. M...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
P.R. Chandrasekharan 1. There are three appeals which are taken up for consideration together as the issues involved are common. 2. The appellant, M/s. Royal Western India Turf Club Ltd. (Turf club, in short) is engaged in the activity of conducting horse racing. During the horse race, licensed book makers (bookies in short) accept bets from the public in the premises of the appellant and these bookies have been provided with stalls. The appellant charges fees from the bookies in two components, one is a fixed amount under the Head ‘Stall fees’ and the other is a variable amount under the Head ‘Commission’ which is collected as a percentage of the betting amounts collected by such bookies. The Turf Club conducts live telecast of the races which can be viewed at other racing clubs in India located in Bangalore, Kolkata, Hyderabad, Mysore, Delhi, Madras and Ooty. The technical support for the live telecast of horse race events held in Mumbai and Pune is provided b...
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