Allahabad Lucknow Court November 2014 Judgments
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Commissioner of C. Ex., Lucknow Vs. M/s. Star Steels and Others
Court: Allahabad Lucknow
Decided on: Nov-19-2014
1. The revenue is in appeal against an order of the Customs, Excise and Service Tax Appellate Tribunal dated 28 March 2014. The Tribunal confirmed the order passed by the Commissioner (Appeals) setting aside an order of the Adjudicating Authority by which an order of confiscation was passed under Rule 25 of the Central Excise Rules, 2002 subject to a redemption fine and to a personal penalty that was imposed. The principal findings of the Commissioner (Appeals) in his order dated 20 November 2007 were two fold. Firstly, it was held that the stock which was found in the premises of the assessee was a few hundred tons and there was no actual measurement while determining as to whether there was an excess stock. The exercise appeared to have been carried out on the basis of a visual verification. The Commissioner (Appeals) held as follows: "...Obviously stock as found with the appellants was few hundreds tons which would not have been weighed in 6 hrs time. Hence it is not known and clear...
National Insurance Company Ltd. Through Its Regional Office Vs. Leela ...
Court: Allahabad Lucknow
Decided on: Nov-11-2014
Facts in brief of the present case are that claimant, namely, Smt. Leela @ Vimal , Anil Kumar, Balram and Sunil Kumar filed a claim petition under Section 166 (1) of the Motor Vehicles Act, 1988 (hereinafter referred to as the Act) registered as Motor Accident Case No. 129 of 2001 (Smt. Leela and others v. National Insurance Company Ltd. and others) inter alia stating therein that on 28.03.2001, Ishwardeen, the husband of Smt. Leela was travelling on a tractor having registration No. U.P. 41B 3073 for agriculture work driven by Sri Shiv Magan, owned by Sanjay Kumar Gupta, due to mechanical defect, the tractor had fallen in the 'Gadda', as a result of which the driver of the tractor has lost balance and Sri Ishwardeen has fallen from tractor, sustained injury, later on, on 29.03.2001 died at Medical College, Lucknow. 2. National Insurance Company Ltd. while contesting the claim petition had filed a written statement inter alis taking a defence that there is a breach of of the terms of i...
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