Latest Cases

State of H.P. Vs. Sukhdev Singh

Court : Himachal Pradesh

Reported in : 2009(2)ShimLC157

.....or is not capable of being reconstructed?2. the accused is facing trial under section 408 of the indian penal code in three cases. precisely the facts are that the accused was as secretary of 'chauri, co-operative agricultural service society limited', tehsil sujanpur district hamirpur, h.p. during the audit inspection it was detected by shri balam singh and sh. kali ram that the accused had misappropriated the funds of the society to the tune of rs. 1,04,099.93. the investigation was conducted and sufficient material was found for filing the charge-sheet against him for the commission of the said offence. the challan was presented in the court but the record was stated to have not been produced by the prosecution but after showing it to the witnesses it was taken back by the police. it is mentioned that when the matter was fixed for the statement of the accused under section 313 cr.p.c., the trial magistrate called for the record from the police. when it was produced, it was found that the record was totally eaten up by termites. the high court allowed the reconstruction of the record on the request made by the magistrate but in the meantime the original record lying with.....

Pepsico India Holdings Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2009)25VST41(Gauhati)

.....fruit squash, paste, fruit drink and fruit juice.4. the petitioner-company, who claims to have consistently classified the 'potato chips' manufactured by it under the aforesaid entry 80 of part a of the second schedule and collecting and paying value added tax (vat) at the rate of four per cent on the turnover relating to sale of 'potato chips', received a communication dated february 5, 2007 from the jurisdictional superintendent of taxes, guwahati, seeking to raise a demand for payment of differential tax of 8.5 per cent on the ground that the 'potato chips' manufactured by the petitioner-company are classifiable under the residuary item included in the fifth schedule to the act. in these circumstances, the petitioner-company filed an application under section 105 of the act before the commissioner of taxes for determination of the classification of the 'potato chips' manufactured and sold by it. the learned commissioner having taken a view adverse to the petitioner-company and having held the 'potato chips' manufactured and sold by it to be classifiable under serial no. 1 of the fifth schedule to the act and, therefore, liable to tax at the rate of 12.5 per cent, the.....

Shri Sukhdev Dagduba Vs. the General Manager South Central Railway Rai ...

Court : Central Administrative Tribunal CAT Hyderabad

.....on compassionate grounds, as per railway board instructions contained in letters dated 18.10.2000, 26.5.2004 and 14.6.2006. 2. the relevant facts in brief are as follows: the applicant while working as goods driver in nanded division in southern railway, he was directed to undergo periodical medical examination from 22.5.99 to 26.5.99 and in that medical examination, the applicant was found medically unfit for a-i category but found fit only for a-iii category and accordingly medical certificate was issued on 26.5.99. thereafter on 1.1.2000, the applicant submitted a representation to the senior dpo, hyderabad through ame, purna requesting to accept his retirement on medical grounds as per railway board's letter no. e (ng) iii/78/rc-1/1 of 3.9.93. on 3.3.2000, the drm, south central railway wanted the applicant to give unconditional application for voluntary retirement. accordingly, the applicant submitted another representation dated 14.3.2000 in continuation of his earlier representation dated 1.1.2000 requesting for acceptance of his voluntary retirement. in this representation, due to domestic problems is added. the drm in his letter dated 14.5.2000, accepted.....

M.i. Issac, Chief Accounts Officer, Ernakulam Vs. Chairman and Managin ...

Court : Central Administrative Tribunal CAT Ernakulam

.....pay due to local/adhoc officiating promotion under exigencies of service. 4. applicant filed rejoinder reiterating his stand in the o.a. he further relied on the order of the madras bench of the tribunal in e. sarasian vs. secretary, central board of direct taxes new delhi and others (1991)17 atc 673) relating to stepping up of pay in the case of an anomaly arisen due to grant of advance increments to a senior person in a lower post in the pre-revised scale and to a junior person in the higher post in the revised scale (p-8). 5. the respondents department filed additional reply statement. 6. we have heard learned counsel for the parties and perused the records brought to our notice. 7. we notice that the applicant is seeking stepping up of pay for the second time. admittedly the applicant is senior to the 5th respondent. the applicant while working as assistant accounts officer on passing the icwa inter examination was granted two advance increments in december, 1988. later, his pay in the cadre of accounts officer was stepped up in relation to the pay of his junior shri sankaranarayanan, ao of tamil nadu circle. the two advance increments granted to him were merged with his.....

G. Atchanna and Others Vs. the General Manager, Telecom District, Bsnl ...

Court : Central Administrative Tribunal CAT Hyderabad

.....preferred s.l.p.no.8488/2006 and the same is pending before the hon'ble supreme court and the hon'ble supreme court granted stay of operation of the order passed in the w.a.1959/2005 and batch and subsequently one similar case was filed as w.p.18200/2006 and the hon'ble a.p.high court disposed of the said writ petition directing the respondents to extend the benefit of relief granted in w.a.1959/2005 and batch and fix the pay of the petitioners in accordance with the judgement in the said writ appeals, if the respondents fail in s.l.p.no.8488/2006 and batch and therefore similar orders may be passed in this application also. but the learned counsel for the applicant submitted that in those appeals monetary benefits are given only from the date of the judgement of writ petition on the ground of abnormal delay in approaching the court, whereas in this application the applicants have approached promptly to this tribunal and except the first applicant all other applicants are entitled from november 2008 and therefore they may be granted the relief with effect from the date of their entitlement and so far as the first applicant is concerned he may be extended monetary benefit only.....

D. Prisekutty Vs. Assistant General Manager Bsnl, Chengannur Alapuzha ...

Court : Central Administrative Tribunal CAT Ernakulam

.....a declaration that their termination was bad and that the matter was disposed of on merits and hence, the petitioners were entitled to salary. the facts in the above case are entirely different. the petitioners therein were paid full salary and allowances for the period they were kept out of duty. later the board issued notices for recovering the amount which was challenged. that is not the case of the petitioner in the case on hand. 11. having heard the learned counsel on both sides and and having gone through the documents carefully, we are of the view that the single bench of the hon'ble high has ordered reinstatement of the applicant on merit and that the division bench has modified the judgment by giving liberty to the respondents to impose a minor penalty on finding of guilt on the misconduct that he did not comply with section 17 of the rules and did not inform the authorities about the pendency of the suit or the civil imprisonment undergone. 12. the incident of suppression of civil imprisonment was probably seen in isolation by the single bench of the hon'ble high court while the respondents tagged it to a prior event when the applicant was suspended and was allowed.....

Ntpc Limited (Formerly National thermal Power Corporation Ltd.) New De ...

Court : Appellate Tribunal for Electricity APTEL

.....to as the commission for short) dated 18.06.08 whereby petition no. 13 of 2007 filed by the appellant was disposed of at the admission stage. the facts leading to the petition no. 13 of 2007 before the commission are as under: 2) the appellant is a generating company and a central public sector undertaking. the appellants as well as other central public sector undertakings (cpsus for short) were facing problem of realisation of dues from the state utilities. in march, 2001 it was resolved in a conference of chief ministers to set up an expert group to recommend a one time settlement of all outstanding dues of cpsus. on the recommendation of the expert group, a scheme was brought about w.e.f. 17.04.02, to ensure timely payment of current dues. the scheme provided for signing of tripartite agreement between the government of india, the respective state governments of india and reserve bank of india. the agreements were also signed by all utilities to whomever the appellant was supplying power. one of the essential conditions in that tripartite agreement was establishment and maintenance of letters of credit (lc) equivalent to 105% of average monthly billing as an essential.....

ispat Industries Ltd Mumbai Vs. Maharashtra Electricity Regulatory Com ...

Court : Appellate Tribunal for Electricity APTEL

.....distribution company. the commission in its impugned order has finally concluded in respect of asc revenue for 2006-07 as under: “however, the fact remains that the asc revenue has been apparently double-counted, which has resulted in msedcl’s revenue requirement for fy 2008-09 being under-stated by rs. 427 crore. accordingly, the commission accepts msedcl’s contention of double-counting of asc revenue for fy 2006-07, under the grounds of ‘error apparent’.” 11. mr. g. umapathy, the learned counsel for the appellants, relied upon the following judgments: (a) air 1966 supreme court 1047 (v 53 c 204) judgment, master construction co. (p) ltd., vs state of orissa and another. (b) (1995) 1 supreme court case 170. meera bhanja (smt) vs nirmala kumari choudhary (smt.). 12. we find that the judgment referred to in para 11 (a) above relates to scope of power of sales tax commissioner to correct arithmetical and clerical mistake arising from accidental slip or omission and does not relate to error apparent on the face of the record. 13. the judgment cited in para 11 (b) above, highlights that the review proceedings have to be strictly confined to the.....

Commissioner of Central Excise, Madurai Vs. Sundaravel Fireworks Indus ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

.....of the brand name. the commissioner (appeals) however, in the impugned order, has held as under :- i have given my careful considerations to the facts and circumstances of the case and the submissions made during the course of personal hearing. the partnership firm sfi has been got registered as a small scale industries unit. the company sfpl, being the major partner having effective control over the partnership firm sfi, there cannot be any objection to the use of the brand name of its own products, since it is not the brand name of another person but only that of one of the partners of sfi. after the assignment of the brand name to sfi, the sfpl has stopped its manufacturing activity using its brand name since 1.4.98. the said brand name is also not being used by another manufacturer or by another registered or unregistered company. therefore, the denial of ssi exemption to the sfi, an ssi unit on the pretext that sfi is using another users brand name is illegal. as long as sfpl is a valid partner of sfi, denial of ssi exemption on the basis of brand name concept is not sustainable. there is only reconstitution of the firm wherein spl is a major and main partner and hence.....

Sri Vinayaga Industries and Another Vs. Cce Madurai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

.....tribunal involving the same units wherein the commissioner (appeals) has dropped the proceedings for clubbing, we find that in the present impugned order, the commissioner has strongly relied upon sufficient material to come to the conclusion that the clearances of the units were required to be clubbed. reliance placed on the order of the commissioner (appeals) by the applicants counsel is therefore prima facie not tenable. no 100% case for total waiver can be said to have been made out by the applicants in the light of the detailed finding in the impugned order. the argument that the demand is barred by limitation for the reason that no penalty has been imposed in terms of rule 173q upon sri vivekananda industries is also prima facie not sufficient to hold that no duty demand invoking the extended period can be confirmed against sri vivekananda industries. in these circumstances, we direct preposit of a sum of rs.2,00,000/- (rupees two lakhs only) within a period of eight weeks from today and on such deposit, predeposit of the balance duty shall stand waived and recovery thereof stayed pending the appeal. failure to comply with this direction shall result in vacation of stay.....