Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
P.R. Chandrasekharan 1. This appeal and stay application are directed against the order-in-original No.56/2011/CAC/CC(G)/SLM/CHA (Admn) dated 18/08/2011 passed by Commissioner of Customs (General), Mumbai. 2. The appellant, M/s.M.K. Shipping Services, is a Custom House Agent holding CHA license No.11/958 issued under the provisions of CHALR 2004 as a proprietary concern. The appellant filed four shipping bills bearing Nos.7557073 dated 30/07/2009, 7563198 dated 01/08/2009, 7571506 dated 04/08/2009 and 7575681 dated 06/08/2009 on behalf of M/s.Chawla Trading Co., Nagpur, by declaring the goods as ‘basmati rice’ as per the export documents such as invoices, packing list and original certificate issued by Agricultural and Processed Food Products Export Development Authority (APEDA) provided by the exporter. The goods were received by the appellant at Navkar CFS, Panvel, directly from the suppliers of the exporter. After completion of the carting procedure, the shipping bills w...
Tag this Judgment!Court : Armed forces Tribunal AFT Principal Bench New Delhi
1. This writ petition was filed by the petitioner before the Honble Delhi High Court and it was transferred to this Tribunal after its formation. 2. Petitioner vide this petition has prayed that impugned Notification No. 16-27/2001-N1.1 dated 28.03.2002 issued by the Ministry of Social Justice and Empowerment, Government of India, be declared as null and void, inoperative and without force of law and same be quashed and set aside. He has also prayed that impugned Invalidating Medical Board proceedings dated 15.10.2000, the impugned show cause notice dated 15.10.2000 and order dated 11.02.2002 approving and accepting the medical board proceedings be also declared as null and void and same be quashed and set aside. It is also prayed that respondents be directed to reinstate the petitioner in service with full back wages and benefits of the rank held by the petitioner before acquiring the disability w.e.f. 24.03.2000. 3. The brief facts which have given rise to this petition are that peti...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
S.S. Kang 1. Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of duty of Rs 3,71,410/-, interest and penalty. 3. The applicants are engaged in the manufacture of ‘Refined Rice Bran Oil’. Gums and Recovered Oil generated as by-products are cleared without payment of duty. The demand is in respect of the gums and recovered oil. 4. We find that on the same issue in the applicant’s own case, the Tribunal vide stay order dated 2.2.201217.02.2012 directed the applicants to deposit 25% of the duty confirmed. 5. In view of the earlier stay order, the applicants are directed to deposit Rs One lakh within a period of six weeks and on deposit of the aforesaid amount, pre-deposit of the remaining dues is waived for hearing of the appeal. 6. With the consent of both sides, the appeal is being taken up for disposal, as the Commissioner (Appeals) has dismissed the appeal for non-compliance with the condition of the stay order without going into the ...
Tag this Judgment!Court : Armed forces Tribunal AFT Regional Bench Kochi
B.N. Shukla, Member, J. 1. This O.A. has been filed by the applicant for disability pension with the following reliefs: i. call for the records relating to Annexure A4 and quash the same. ii. issue an appropriate direction to the respondents to pay disability pension to the petitioner. iii. issue such other order or direction, which this Hon'ble Tribunal may be pleased to grant in the facts and circumstances of the case and sufficient for the redressal of the grievances of the applicant. 2. It is the case of the applicant that he was in active service in the Regiment of Army for a period of 4 years and 29 days and his date of entry was on 31.3.1979 and his date of discharge was on 29.4.1983. He was discharged for the reason that he was recommended in medical category 'EEE', but at the time of selection, the applicant was totally fit and his selection was based on rigorous medical test and no disease was detected at that time. It is further pleaded that due to the stress and tension dur...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Ashok Jindal 1. The appellants are in appeal against the impugned order confirming the service tax demand of Rs.1,03,65,342/- along with interest and equivalent amount of penalty imposed under Section 78 of the Finance Act, 1994 and Rs.1,000/- under Section 77 of the Finance Act, under the category of ‘tour operators service’. 2. The facts of the case are that the appellants are providing following services against the remuneration received by them: a) Bus reservation agreement (BRA). Under this category they supply ordinary buses (not tourist vehicles) to other tour operators as well as commercial or non-commercial concerns on rent basis. b) Seat reservation agreement (SRA) c) Nashik Darshan (ND) d) Tour extension (TE) 3. The department is of the view that the activity undertaken by the appellant is covered under the category of tour operators service, which is liable to service tax with effect from 01/09/1997 and the appellant has not paid the service tax under the catego...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
ORAL: G. George Paracken, Member (J) 1. The applicant is one of the Trained Graduate Teachers selected by Respondent No.2, i.e. the Director of Education, Govt. of NCT of Delhi and included in the panel for the year 1984. Subsequently, after appointment of some of the candidates included in the said panel, the respondents have cancelled it and denied appointment to a number of them. Applicant was one among those candidates who have been denied such appointment. All those candidates have approached this Tribunal, Hon’ble High Court and finally the Apex Court vide judgment in Civil Appeal No.1900/1987 - Union of India and ors Vs. Ishwar Singh Khatri and Ors. The Apex Court held that all the selected candidates have a right to get appointment. 2. Thereafter, the applicant joined duty as Trained Graduate Teacher on 15.09.1989. He was later on promoted as a PGT Post Graduate Teacher and finally retired from service w.e.f. 31.01.2012. However, when his pension papers along with the ser...
Tag this Judgment!Court : Armed forces Tribunal AFT Regional Bench Kochi
B.N. Shukla, Member (J). 1. T.A. No.62 of 2010 and O.A.No.110 of 2010 are being disposed of by common order because the matter involved in both the cases is regarding family pension in respect of late 272348 Ex.Sgt. K.S.Sankaranarayana Sarma. 2. In T.A.No.62 of 2010, the petitioner D.Geethamani Amma is claiming herself as the legally wedded wife of late K.S.Sankaranarayana Sarma whereas in O.A.No.110 of 2010, the applicant No.1, Gokuleswari Amma, is claiming herself as the legally wedded wife of late K.S.Sankaranarayana Sarma and applicant Nos. 2 and 3 have claimed themselves as daughters of late K.S.Sankaranarayana Sarma. 2A. Shorn of unnecessary details, in T.A.No.62 of 2010, it is the case of the petitioner that her husband was discharged from the service of Air Force while holding the post of Sergeant on 31st January 1990 and he had an illicit relationship with one Gokuleswari Amma and in the above relationship two daughters were born to him. Thereafter 50% of the family pension wa...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
S.S. Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.78,92,155/-, interest and penalty. The applicants, M/s. PandB Laboratories Ltd., are engaged in the manufacture of P or P medicaments and the goods manufactured were cleared to M/s. Pharmachem Distributors who, in turn, sold the goods in the market. The case of the Revenue is that the applicants, M/s. PandB Laboratories Ltd., and M/s. Pharmachem Distributors are related persons, therefore the duty is to be paid in respect of the goods manufactured at the price at which M/s. Pharmachem Distributors are selling in the market. 3. We find that the adjudicating authority in the adjudication order relied upon the decision of the Tribunal in the case of PandB Pharmaceuticals Pvt. Ltd. vs. CCE, Ahmedabad reported in 1995 (76) ELT 616. M/s. PandB Pharmaceuticals is a manufacturing unit situated in Gujarat, belonging to the same group of companies. We find that the ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Per Archana Wadhwa, J. 1. After dispensing with the condition of pre-deposit of duty and penalties, I proceed to decide both the appeals inasmuch as I find that the orders passed by the original adjudicating authority are in violation of principles of natural justice. At this stage, learned advocate submits that third appeal in the case of Avtar Mint arising out of the same impugned order may also be taken up for final disposal as connected appeal. He clarifies that said appeal is not on board inasmuch as there was no such listing in the present cause list. 2. Learned AR has no objection to the above proposal. 3. It is seen that the appellants were issued a show cause notice answerable to Additional Commissioner Central Excise, Meerut II. However, same show cause notice called upon Shri R.K. Gupta, Manager of M/s. Quality Flavours Export to show cause to Asstt. Commissioner Moradabad. Thereafter a corr...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
ORAL: G. George Paracken, Member (J) 1. All the applicants in this Original Application have been serving in Dispensaries under Respondent No.3, namely, Deen Dayal Upadhyay Hospital, Hari Nagar, New Delhi under the Govt. of NCT of Delhi on contractual basis. In this OA they are seeking a direction to the respondents to release their salary at par with the regular staff working in similar post in the dispensaries and within the hospitals under Respondent No.1, namely, the Govt. of NCT of Delhi. 2. Admittedly, their cases are covered by the order of a co-ordinate Bench of this Tribunal dated 06.07.2011 in OA No.3419/2010 and connected cases. The relevant part of the said order reads as under:- “2. The issue is, in the particular facts and circumstances, whether the applicants, who are contractual employees, are entitled for ‘equal pay and allowances’ as granted to the regular employees performing the same duties. Earlier, the Full Bench of this Tribunal had considered t...
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