Chennai Court March 2010 Judgments

L. Ravindran Vs. the Commissioner of Police,

Court: Chennai

ORDERD. Murugesan, J.1. The petitioner has approached this Court seeking for a direction to the first respondent, the Commissioner of Police, Chennai to give suitable directions to the third respondent, the Inspector of Police, K-5 Police Station, Peravallore, Chennai to remove the name of the petitioner from the rowdy list record.2. The Inspector of Police (L & O), K-5, Peravallur Police Station, Chennai addressed the Assistant Commissioner of Police (L & O), Secretariat Colony, Chennai intimating that the petitioner L.Ravindran, who is otherwise known as Ravi alias Ravichandran alias Ravindranath, S/o Lakshmipathy along with two others were involved in a murder case due to group rivalry. A case was registered by K-1 Sembium Police Station and the charge sheet was filed and the trial was conducted before the Second Additional Sessions Court, Chennai in S.C. No. 204 of 1994. However, the case ended in acquittal. He further stated that discreet enquiries about all the accused revealed t...

The Oriental Insurance Co. Ltd. Rep. by Its Branch Manager Vs. Mumtaj ...

Court: Chennai

C.S. Karnan, J.1. The above Civil Miscellaneous Appeal has been filed by the appellant/second respondent against the Award and Decree, dated 23.11.2001, made in M.C.O.P. No. 1041 of 1999, on the file of the Motor Accident Claims Tribunal (Principal Sub-Judge), Tindivanam, awarding a compensation of Rs. 60,000/- with 9% interest per annum, from the date of filing petition till the date of payment of compensation.2. Aggrieved by the said Award and Decree, the appellant/second respondent has filed the above appeal praying to set aside the award and decree passed by the Tribunal.3. The short facts of the case are as follows:The petitioner, Mumtaz, aged about 47 years, was a ladies tailor, earning a sum of Rs. 3,000/- per month. On 19.02.1998, when the petitioner, along with her relatives were travelling in a van bearing registration No. TN32 Z3868 from Kallakurichi towards Madras and when the van had passed Tindivanam and was proceeding at a distance of 2 kms. away from Tindivanam on GST r...

S. Velmurugan Vs. State of Tamil Nadu Rep. by Its Secretary Home Depar ...

Court: Chennai

ORDERC.T. Selvam, J.1. The petitioner, by way of the present petition seeks the following relief:the respondents 4, 5 and 6 to register a case on the basis of the petitioner's complaint dated 14.01.2007; further direct the respondent 2 to appoint a competent Deputy Superintendent of Police in the light of Rule 7(1) of the SC & ST (Prevention of Atrocities) Rules 1995 to investigate the complaint of the petitioner in accordance with law; direct the respondents to pay to the petitioner and his father a fair and just amount as compensation for the atrocity committed on them on 14.01.2007; direct the respondent 2 to take necessary steps to induct required number of police personnel known with independent, straight forward and free from communal prejudices to generate confidence in the minds of the members of the Scheduled Castes and to take appropriate actions in accordance with law whenever the complaints from the members of the Scheduled Castes are made to the police station; and the res...

Kbace Tech Pvt. Ltd. and Others Vs. Cce/Cst, Bangalore and Others

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Per: Dr. Chittaranjan Satapathy, Heard both sides. This group of twelve appeals involve similar issues and hence these were listed together and heard together partly on 28.01.10 and the hearing was continued and concluded on 29.01.10. Out of these twelve appeals, six have been filed by the assessee appellants and six have been filed by the department. The impugned periods in respect of these appeals vary from case to case but broadly fall within the time-frame from April 2006 to September 2007. 2. The seven service tax assessees involved in this group of twelve appeals have exported various output services. They have taken credit of service tax paid on various services received by them claiming these to be input services used in the export of output services. Accordingly, they have claimed refund of such credit taken by them which has remained un-utilized as no service tax is payable on the export of output services and they have not been able to utilize such credit otherwise. A common...

P Purushottam Versus the Union of India, Rep by Secretary to Governmen ...

Court: Armed forces Tribunal AFT Regional Bench Chennai

Lt Gen (Retd) S Pattabhiraman) The petitioner, who retired from the Army on 31.03.2003 through Writ Petition No.18124 of 2008 filed before the High Court of Judicature of Andhra Pradesh at Hyderabad which was transferred to this Tribunal subsequent to its formation under the Armed Forces Tribunal Act, 2007, and re-numbered as T.A.No.113/2009, has sought declaring the impugned letter No.39382/BEN/PP/388/CC/8/EIA dated 27.07.2006 issued by the second respondent as arbitrary, illegal and be treated as null and void and to declare the petitioner as to have been absorbed on deputation-cum-reemployment from 01.04.2003 (i.e., after his retirement on 31.03.2003) and to award of consequential benefits thereon. 2. The short facts of the case as relevant to the examination of the plea are as follows : 2(a) The petitioner enrolled on 12.04.1980 in the Army in the Corps of Engineers, acquired qualification and obtained Diploma in Civil Engineering and was appointed / promoted as Superintendent Buil...

Court: Armed forces Tribunal AFT Regional Bench Chennai

ACA Adityan After the constitution of the Tribunal, this is the first application presented before this Tribunal. After the service of notice to the respondents and after the filing of counter, the matter was posted today under the caption Final Hearing and We heard the learned counsel for the applicant Mr.B.Dayalan, learned Senior Central Government Standing Counsel Mr.K.Ravindranath and the learned JAG Officer Lt Col Sandeep Kumar appearing for the respondents and considered their respective submissions. 2. The applicant has filed this application for disability pension. According to the applicant, he was appointed in the EME Corps in the Army on 05.02.1986 at the time of joining the defence service, the applicant was hale and hearty. At the time when the applicant was working in the Station Work Shop, Secunderabad, in the year 1996, he had developed disease in the right kidnay which was termed in the medical terminology as Right Hypoplastic Kidney and Solitary Calculus i.e, L Rt Nep...

Price Waterhouse Vs. Commissioner of Service Tax, Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Levy of service tax of Rs.2,20,000/- together with interest and penalties imposed under the provisions of Section 76, 77 and 78 of the Finance Act, 1994 by the authorities below is challenged in the present appeal filed by the appellants who are Practicing Chartered Accountants. Tax has been levied on certification services , holding that it is an auditing service and therefore not entitled to exemption in terms of Notification No.59/98-ST dt. 16.10..98. 2. I have heard both sides. The certification relating to computation of income from international transactions is in accordance with the provisions of Section 92E and Rule 10E of the Income Tax Act, 1961/Rules. Section 92E provides that every person who has entered into an international transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified in the prescribed manner by such accountant and setting forth such parti...

Commissioner of Customs, Chennai Vs. Massimo India Foods Inc.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The respondents herein filed Bill of Entry dt. 25.10.07 for clearance of SUCOFIN Sweetener Tablets imported from Germany. The goods were tested by CFL, CFTRI, Mysore who reported that the goods were not in conformity with general standards laid down for food articles under the provisions of Prevention of Food Adulteration Act, 1954 (PFA Act) and the Rules thereunder. Since the Artificial Sweetener used as an ingredient in the goods was not allowed as per Rule 47 of the PFA Act, the Port Health Officer recommended destruction of the consignment or alternatively should be allowed to be re-exported. The Commissioner permitted re-export on payment of a fine of Rs.1 lakh, held that the goods were liable to confiscation but did not find it fit to confiscate the goods. The Revenue is in appeal against the non-imposition of redemption fine in lieu of confiscation upon the respondents. 2. I have heard both sides. Ld. SDR relies upon the decision of the Larger Bench of the Tribunal in Hemant Bha...

T.Manivannan, Proprietor M/S.N.K.R.Corporation Vs. Commissioner of Cus ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The brief facts of the case are that on receipt of specific intelligence that red sanders logs were attempted to be illicitly exported out of India by concealment in wooden crates containing the Gypsum Boards vide shipping bill dt. 24.3.2006 by M/s.Freedom Impex, Tuticorin, the DRI officers opened the crates and found dark red coloured pieces of various types and sizes made out of red sanders, concealed in the cavity made by cutting out the inner portion of the gypsum boards. The container along with cargo was detained under a reasonable belief that red sanders were concealed in the export consignment. On 25.3.06 and 26.3.06, DRI officers searched the residence and godown of M/s.Freedom Impex, Tuticorin where Shri John Alexander, Proprietor of M/s.Freedom Impex was present. They found various equipments in the godown which were seized on the reasonable belief that they were used for smuggling red sanders logs. In his statement dt. 26.3.06, Shri John Alexander admitted his involvement i...

M/S. Rajkumar Impex Pvt. Ltd. Vs. Commissioner of Customs, Tuticorin

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The claim of the assessees for refund of the export duty paid on cashew nut kernels during the period 26.9.2006 to 30.11.2006 under 114 shipping bills has been rejected on the ground that the importer has passed on the incidence of duty paid by him to the buyer the claim has been sanctioned on merits but the amount has been directed to be credited to the consumer welfare fund under the provisions of Section 27(2) of the Customs Act, 1962. 2. I have heard both sides. I find merit in the submission of the assesses that refund of export duty is covered by Section 26 of the Customs Act which reads as under:- Refund of export duty in certain cases:- Whereon the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if - (a) the goods are returned to such person otherwise than by way of resale; (b) the goods are re-imported within one year from the date of exportation; and (c) an application for refund of such duty i...