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Case Laws
Showing 121 to 140 of 568 Records
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1999 (8) TMI 892 - CEGAT, NEW DELHI
Shampoo - Demand - Limitation - Penalty - Mens rea - Confiscation - Interest - Demand ... ... ... ... ..... e is no warrant for imposing any penalty either on the appellant or any person in view of the fact that there is no element of mens rea in evading duty. Consequently we set aside the penalties imposed on the appellant unit as also on Shri B.B. Pandey. 6. emsp As regards confiscation of the goods, we have already held that the appellants did not have any mens rea, therefore, it will not be justified to confiscate the goods in the peculiar facts and circumstances of the case. Consequently, there is no justification for imposing any fine in lieu of confiscation. Hence, we set aside the fine of Rs. 30,000/-. As regards the question of interests since we have already held that larger period of limitation is not available in the present case, the question of payment of interest also does not arise in view of the plain provisions of Section 11AB. Appeal of the appellant unit is disposed of in above terms with consequential reliefs, if any. Appeal of Shri B.B. Pandey is also allowed.
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1999 (8) TMI 891 - CEGAT, NEW DELHI
Modvat/Cenvat - Dealer’s Registration Certificate - Invoices - Tribunal’s orders ... ... ... ... ..... eived and were duty paid. There is no conflict of decisions on the issue involved in this case and hence the plea of the Revenue for referring the matter to a larger Bench is rejected, as not necessary. 7. emsp In the light of the above discussion, we hold that the substantive benefit of Modvat credit cannot be denied to the appellants and set aside the denial of credit on this score. 8. emsp Non pre-authentication The first and last page of the invoice book was pre-authenticated and it was already in use by the dealer prior to issue of Notification No. 23/95-C.E., dated 30-5-1995. The Tribunal has been consistently holding that non pre-authentication of the invoices is only a procedural lapse which cannot deprive an assessee of its substantive benefit of Modvat credit. Therefore, this objection of the Revenue also fails. In the result, we hold that the appellants are entitled to the entire amount of Modvat credit involved, set aside the impugned orders and allow the appeals.
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1999 (8) TMI 890 - CEGAT, MUMBAI
Valuation - Bought out items - Departmental clarification ... ... ... ... ..... e goods therefore, has already been included in the value of the machine. It has not been shown that other accessories are supplied where cost is not included. 5. emsp The third ground is that in some cases the goods are supplied optionally, but that there is no evidence to show that they were optional items. If such items are supplied at the option of one buyer or some buyers, it is evident that these are not supplied as standard equipment i.e., without there being an option to buy them or not to buy them with the machine supplied by the respondent. There can be no question of an article being optional for one buyer in respect of a particular machine and not being optional to another buyer in respect of same machine. The question of the assessee producing evidence to the optional nature to supplier, in a situation where its optional nature in supply itself is recognised by the department could not arise. 6. emsp We therefore see no reason to interfere and dismiss the appeal.
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1999 (8) TMI 889 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... not sports goods and therefore, they cannot be treated as sports goods but may be classified under Chapter Heading 95.04. So also is the case that Games of Life, Checkers 5 and Chinese Checkers, these are not sports goods as they do not require any bodily exercise in their use and therefore will be classifiable under Chapter Heading 95.04. 9. emsp In so far as admissibility of the exemption under Notification No. 81/90 is concerned, we find that this notification for goods classifiable under Chapter Heading 95.04 stipulates a rate of duty of 15 except for playing cards, electronic machine for games of skills including electronic machines for T.V. games and Video games. Since the five items in dispute do not fall any of these categories, therefore, the benefit of Notification No. 81/90 will not be available to the appellants. In the circumstances, we do not find any reason to interfere with the impugned order, therefore, the impugned order is upheld and the appeal is rejected.
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1999 (8) TMI 888 - CEGAT, NEW DELHI
Asbestos cement products - Amendment to Exemption Notification - Asbestos cement products ... ... ... ... ..... 2-3-1993. Since lsquo dry weight rsquo is less than the actual weight, percentage of fly-ash used was reduced from 30 to 25 minimum on an ad hoc basis. No other meaning is there in the said amending notification. Revenue rsquo s reading of the Notification 38/93-C.E. and 79/93-C.E. cannot be sustained. Before parting with the order, we would like to state that change to the word ldquo use rdquo of fly-ash in Notification 38/93-C.E. from ldquo containing rdquo in finished goods in Notification 60/91-C.E. was merely sanctifying the practice prevalent in extending the benefit of the earlier Notification 60/91, as is apparent from the Board rsquo s and Collector rsquo s Circulars of 1992. Chemical Examiner had already stated that content of fly-ash could be verified by executive checks. It was not possible to determine the content of fly-ash by testing of samples of asbestos cement products. In view of the foregoing discussion, impugned order is set aside and appeals are allowed.
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1999 (8) TMI 865 - HIGH COURT OF PUNJAB & HARYANA
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... ty to place before the Court any appropriate scheme in regard to the affairs of the com-pany. 42. In view of the detailed discussion above, I have no hesitation in coming to the conclusion that the respondent-company is liable to be wound up finally under sections 433(e) and 433(i). The petitions are allowed and the respondent-company is ordered to be wound up. The provisional liquidator appointed by this Court vide its order dated 11-6-1998 is hereby appointed Official Liquidator of the respondent-company. He shall take final charge of all the properties, assets and records of the respondent-company forthwith and act in accordance with law. The order of winding up of the respondent-company be published in Indian Express, The Tribune (Chandigarh Editions) and the Hindustan Times (National Edition). The order shall also be published in the Official Gazette of the State of Haryana in accordance with rules. Accordingly, these petitions are disposed of without any order to costs.
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1999 (8) TMI 864 - HIGH COURT OF CALCUTTA
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... Comp. Cas. 963 (All.) and J. N. Roy Chowdhury (Traders) (P.) Ltd. v. Jainti Enterprises 1987 61 Comp. Cas. 504 (Cal.). Thus, the allegations made by the appellants herein to the effect that no acknowledgement of its debt to the respondent herein was made on or about 12-6-1995 in terms of Annexure lsquo H rsquo to the application cannot be brushed aside. If eventually it is held that the said purported acknowledgement is a forged document, the claim of the respondent would be barred by limitation. 24. Having regard the facts and circumstances of this case we are, therefore, of the opinion that the learned Trial Judge erred in passing the impugned judgment and order inasmuch as the appellant had raised bona fide dispute as regard the claim of the respondent herein. 25. For the reasons aforementioned the Judgment and order dated 19-5-1999 is set aside and consequently this appeal is allowed. However, in the facts and circumstances of this case there will be no order as to costs.
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1999 (8) TMI 863 - HIGH COURT OF CALCUTTA
Company when deemed unable to pay its debts, Admission of petition and directions as to advertisement
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1999 (8) TMI 862 - HIGH COURT OF MADRAS
Inherent powers of High Court ... ... ... ... ..... business of the company and the cheque was issued by the company after the petitioner ceased to be a director of the said company. There is no justification in continuing the case in C.C. No. 2929 of 1998 on the file of the XIII Metropolitan Magistrate, Egmore, Madras against the petitioner section 482 empowers this Court to exercise its inherent jurisdiction to prevent the abuse of process of the Court or otherwise to secure the ends of justice. The present complaint against the petitioner/4th accused has to be quashed in order to prevent the abuse of process of Court and also to secure the ends of justice. In the result, Crl. OP. No. 10744 of 1998 is allowed, the case against the petitioner/4th accused in C.C. No. 2929 of 1998 on the file of the XIII Metropolitan Magistrate is quahsed. However, the learned Magistrate can proceed against the other accused in the case in accordance with law. Consequently, there are no orders necessary in Crl. M.P. Nos. 4431 and 4432 of 1998.
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1999 (8) TMI 861 - HIGH COURT OF KARNATAKA
Winding up - Powers of Court on hearing petition ... ... ... ... ..... tigation, they should have expeditiously prosecuted the same instead of which, after a lapse of one-and-half years they indulged in the luxury of changing their Advocates. When this was done, it was obligatory on their part to have ensured that either the change took place immediately and more importantly that they took note from whatever quarters were necessary of when the case was coming up for hearing. It is clear to me since none of this was done that the petitioners are lacking in bona fides and in this background I see no good ground for restoring the proceeding. 4. Having regard to this position, the application for restoration fails and stands dismissed. I however clarify that the order dated 9-12-1998 is not an order of dismissal on merits but is only an order of dismissal for default. The petitioners rsquo learned advocate has requested for leave to present a fresh petition. I have already clarified that the petitioners are free to do so provided the law so permits.
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1999 (8) TMI 860 - HIGH COURT OF BOMBAY
Company deposits ... ... ... ... ..... this type of petition, himself also became the party when the matter was purely commercial in nature. Accordingly, we impose on petitioner No. 1 costs in the sum of Rs. 1 lakh. This amount, however, would be payable to the National Association for the Blind within a period of four weeks from today. A copy of this order shall be sent to the said Association so that in case payment is not made, the said Association can execute it as an order of the Court. 8. The attachments, etc., made by the Police during the pendency of the petition under the orders of the Court, will continue for a period of three months subject to the condition that in the meanwhile the police authorities may seek appropriate directions from the competent Criminal Court for continuing with the said attachments etc., if permissible in law. 9. Having considered the facts of the case, we hereby vacate orders passed, freezing the accounts of the respondents. 10. This will also dispose of the Notices of Motion.
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1999 (8) TMI 859 - HIGH COURT OF BOMBAY
Compromise and arrangement, Amalgamation ... ... ... ... ..... ontaining those purported resolutions of 19 corporate shareholders authorising representatives to attend the meeting, in a sealed cover, under his careful custody. The prothonotary and senior master is hereby directed to issue the show-cause notices to the following persons (A)Shri Harsh Vardhan Goenka, Chairman of KEC International Ltd. (B)Shri T. N. Balsubramanium, Executive Director of KEC International Ltd. (C)Shri M. N. Joglekar, Senior Manager (Administration) of KEC Inter national Ltd. to show cause as to why the criminal prosecution should not be launched against them for the offences of fabricating false evidence and giving false evidence punishable under section 193 of the Indian Penal Code, I860, by fabricating and concocting various documents purportedly showing that 19 corporate shareholders had authorised their representatives to appear to attend the scheduled meeting on November 17, 1997. Personal assistant to issue an ordinary copy of the order to the parties.
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1999 (8) TMI 858 - HIGH COURT OF CALCUTTA
Winding up - Circumstances in which a company may be wound up ... ... ... ... ..... n satisfaction of its claim against the respondent Company. In default of the Company making the deposit as aforesaid, then the Company petition shall be restored to the file and admitted for the sum of Rs. 2,92,320 with liberty to the petitioning creditor to apply before the learned trial judge for publication of advertisements. 12. The appellant will be at liberty to take such steps as it may be advised and as may be open to it in law for establishing its claim against the respondent Company by filing a suit in a Court of competent jurisdiction within three months from date hereof. 13. If no such steps are taken by the appellant within the said period of three months, the respondent Company will at liberty to apply for withdrawal of the money held by the Learned Registrar, Original Side. 14. In the result, the appeal is allowed in part and to the extent indicated above setting aside and modifying the judgment and order dated 5-1-1999. 15. There will be no order as to costs.
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1999 (8) TMI 857 - HIGH COURT OF MADRAS
Bar of jurisdiction of courts ... ... ... ... ..... ed judge held that the original suit filed on the side of the High Court is entirely different and it is the High Court that passed the ex parte decree and the jurisdiction to set aside the ex parte decree also vests within. A decree passed by the High Court cannot be set aside by a subordinate court in view of the provisions of the original side rules. The learned judge also took into consideration the fact that the Act only speaks about the Civil Procedure Code and not about the original side rules of a chartered High Court. The learned judge said that when a High Court passes an ex parte decree while exercising a different jurisdiction, and if the Tribunal is allowed to recall that judgment, it will be the last day of the judiciary. I do not think that the above decision will have any application to the facts of the case on hand. 20. In the result, the impugned order is confirmed, and the civil revision petition is dismissed. No costs. Connected C.M.Ps. are also dismissed.
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1999 (8) TMI 829 - CEGAT, MUMBAI
Ship breaking - Redemption fine - Inherent powers ... ... ... ... ..... plot of land. The fact that these customs area was not fenced or otherwise protected by any structure or boundary is no answer to this point that the goods were not being removed and had not been attempted to remove from the customs area. However, the various aspects of the issue have to be considered in depth before arriving at a final conclusion. At this stage, we therefore, only limit to the relief and pass order by exercising our inherent powers, once the redemption fine of Rs. 20 lakhs is secured by a bank guarantee, to be furnished by the applicant and to be kept alive till the pendency of the appeal, the ship may be permitted to break, if other formalities required are complied with. We take note of the fact that such release of the ship will also generate revenue since the scrap generated by breaking of ship will be cleared on payment of duty. Representative of the applicant undertakes to produce the bank guarantee before the Commissioner within two months from today.
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1999 (8) TMI 828 - CEGAT, MUMBAI
Valuation - Notional interest whether includible ... ... ... ... ..... assessable value. Following this ruling, several orders were made by the Tribunal, latest are as follows - (1) Parishudh Machines Pvt. Ltd. v. CCE Meerut 1999 (107) E.L.T. 76 (T) 1999 (82) ECR 613 (Tribunal) (2) CIMMCO Ltd. v. CCE, Jaipur 1999 (108) E.L.T. 804 (T) 1999 (82) ECR 625 (Tribunal) (3) Punjab Power Generation v. CCE, Chandigarh 1999 (82) ECR 631 (Tribunal) . 6A. emsp In the proceedings before us we find that this burden to establish a nexus has not been discharged by the department. 6B. emsp Shri Deepak Kumar submits that in the case are tailor made goods, it is extremely difficult to establish a nexus. It is observed by the Tribunal in para 6 of the judgment in the case of Gautam Processors (I) Ltd. v. Collector Central Excise 1998 (27) R.L.T. 217 that the difficulty in establishing the nexus does not relieve the department of the responsibility. 7. emsp In view of the law laid down in this case, we allow the appeal with directions of consequential relief if any.
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1999 (8) TMI 827 - CEGAT, NEW DELHI
Nenmeni Snana Choornam and Oushadha Thali ... ... ... ... ..... e on the hair. These findings, as stated above, are without any discussion of the evidences and counter-evidences from the two sides. 4. emsp We also observe that the appellants herein had taken a plea of limitation against demand of duty pointing out that it was a bona fide belief of theirs that the two products were ayurvedic medicines and therefore the normal period of limitation of six months would apply in terms of Section 11A. We observe that no finding has been given by the adjudicating authority on this plea of the appellants. 5. emsp We therefore hold that the Adjudicating Collector has not applied his mind to the facts available on record and to the pleas made by the appellants. The matter is therefore fit for remand to the adjudicating authority to give detailed findings on the questions involved herein. Hence, we set aside the impugned order and remand the matter to the adjudicating authority for deciding the case afresh in the light of the aforesaid observations.
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1999 (8) TMI 811 - HIGH COURT OF ANDHRA PRADESH
Winding up - Suits stayed on winding-up order ... ... ... ... ..... rt. It appears that the plaintiff has not obtained any permission of the Company Court to remain outside the liquidation proceedings. Whereas in the case on hand, permission to stay outside the liquidation has been granted in the year 1990 only. Therefore, this case is also distinguishable on facts. 17. The applicant is the ex-managing director of Mopeds India Ltd. (now in liquidation). It appears that it has no role to play in the quantification of the wages of the workmen. The wages of the workmen have to be quantified by the official liquidator in pursuance to the orders passed in C.A. 32 of 1991. The court has to look into the matter as and when wages are quantified and if it is challenged by the aggrieved person and not otherwise. I do not see any reason to transfer the proceedings pending before the Debt Recovery Tribunal, Bangalore, as also the civil suit pending before the Subordinate Court, Tirupathi. 18. In the result, the applications fail and are hereby dismissed.
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1999 (8) TMI 810 - HIGH COURT OF MADRAS
Prohibition of measures for maintaining resale prices ... ... ... ... ..... ure to remedy a wrong or enforce a right. A party may not be allowed to bye-pass the normal channel of civil and criminal litigation. High Court does not act like a proverbial lsquo bull in China shop rsquo in the exercise of its jurisdiction under article 226. Even in these cases, the petitioners are being regulated under the provisions of the Act. So in the event of non-supply of the said products, it is the duty of the Court to enforce the same. Moreover, the 3rd respondent is under the all pervasive control of the State Government. In view of the above, the submission of the learned counsel for the 3rd respondent that these writ petitions are not maintainable against the third respondent cannot be sustained in law. 10. In view of the above discussion, the case of the petitioners has to be accepted. Accordingly, these writ petitions are allowed with costs of Rs. 2,000 to be paid by the 5th respondent in each cases. Consequently, W.M.P. Nos. 6735 to 6737 of 1999 are closed.
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1999 (8) TMI 809 - HIGH COURT OF CALCUTTA
Restrictions on voting rights ... ... ... ... ..... quo fifty rsquo in regulation 31(1) shall be struck out and the word lsquo shares rsquo following the said struck out word shall be substituted by the word lsquo share rsquo . 20. Similarly, the word lsquo fifty rsquo in regulation 31(2) shall be struck out and the word lsquo shares rsquo following the said struck out word shall be replaced by the word lsquo share rsquo . 21. The annual general meeting of the State Bank is fixed for 8-9-1999. If I were to be wholly and fully logical, I should make this declaration and relief effective here and now but in my opinion, that would undo a lot of preparation and waste a lot of public expense. As the writ petitioner has suffered for some years let him suffer for another year. 22. The reliefs granted herein shall become effective with regard to matters which will take effect on or after 1-1-2000. 23. All parties and all others concerned to act on a signed Xerox copy of this dictated order on the usual undertakings. Order accordingly.
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