Chennai Court April 2014 Judgments
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M/S. Bharat Heavy Electricals Ltd. Vs. Commissioner of Central Excise, ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Apr-04-2014
1. The relevant facts of the case, in brief, are that appellants are engaged in the manufacture Boiler, Boiler Components, Valves and Valve parts etc., classifiable under Chapter 84 of the Central Excise Tariff Act, 1985. The appellants opted for provisional assessment of duty under Rule 9B of the erstwhile Central Excise Rules, 1944/Rule 7(1) of the Central Excise Rules, 2002 for the supply of finished goods on the basis of different contracts. By order dated 28.09.2005, the Assistant Commissioner of Central Excise finalised the provisional assessment and held that the appellant is liable to pay differential duty of Rs.15,90,704/- in terms of Rule 7(3) of the erstwhile Central Excise Rules, 2001/Rule 7(3) of the Central Excise Rules, 2002. By the impugned order, the Commissioner (Appeals) set aside the order passed by the Assistant Commissioner and held that the appellant is eligible for refund. But the refund was rejected as it is hit by doctrine of unjust enrichment. 2. The learned ...
M/S. Cp Aqua Culture India P. Ltd. Vs. Commissioner of Customs (import ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided on: Apr-04-2014
1. The appellant is a 100% EOU. They exported Shrimps under the cover of 78 Shipping Bills in the year 2001 02 and paid cess under the Agricultural Produce Cess Act, 1940. The appellants were not aware that Notification No. 451/2001 dated 30.6.2001 exempted payment of cess on export of marine products by the EOUs and the units in the Export Processing Zones and Special Economic Zones. The appellant filed refund claim on 29.4.2004 for refund of Rs.32,97,617/- against the 78 Shipping Bills. The adjudicating authority rejected the refund claim on the ground that the refund claim is hit by limitation under Section 27(1)(b) of the Customs Act, 1962 and also on the ground of unjust enrichment. By the impugned order, the Commissioner (Appeals) upheld the adjudication order and rejected appeal filed by the appellant. 2. The learned counsel on behalf of the appellant fairly submits that there is a subsequent development in this matter insofar as the Honble Madras High Court and the Tribunal he...
Sri Venkateswara Service Station Vs. Bharat Petroleum Corporation Ltd.
Court: Chennai
Decided on: Apr-04-2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED :04. 04.2014 CORAM : THE HONOURABLE MR. JUSTICE N.KIRUBAKARAN CRP NPD No.1325 of 2014 and M.P.Nos.1 to 3 of 2014 Sri Venkateswara Service Station, A Registered Firm by its Managing Partner K.G.Loganathan No.265/1, CP Manali Express Highway Road, Sathangadu, Manali, Chennai 600 068. .. Petitioner / Plaintiff vs. 1.Bharat Petroleum Corporation Ltd., Rep.by its Territory Manager (Retail) 35, Vaidyanathan Mudali Street, Tondiarpet, Chennai 600 081. 2.Bharat Petroleum Corporation Ltd., Rep.by its Chief Divisional Manager, 1,Ranganathan Gardens, Anna Nagar, Chennai 600 040. .. Respondents / Defendants Prayer:- Civil Revision Petition filed under Article 227 of the Constitution of India against the order dated 13.12.2013 made in I.A.No.7006 of 2011 in O.S.No.719 of 2011 on the file of III Additional Judge, City Civil Court, Chennai. For Petitioner : Mr.V.Lakshmi Narayanan for Ms.Vadudha Thiagarajan For Respondents : Mr.O.R.Santhana Krishnan O...
Srinivasan Vs. Dr.N.Jayaram
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.04.2014 CORAM THE HONOURABLE MR.JUSTICE G.CHOCKALINGAM S.A.(MD)No.679 of 2006 and S.A.(MD)No.988 of 2006 S.A(MD)No.679 of 2006 Srinivasan : Appellant/Defendant versus Dr.N.Jayaram :Respondent/Plaintiff This Second Appeal filed under Section 100 of CPC against the judgment and decree passed in A.S.No.15 of 2003 on the file of the Subordinate Judge, Kuzhithurai, dated 17.01.2005, reversing the judgment and decree passed by the Principal District Munsif, Kuzhithurai, in O.S.No.501 of 2000, dated 30.01.2003 !For Appellant : Ms.J.Anandhavalli ^For Respondent : Mr.N.Sivakumar S.A(MD)No.988 of 2006 Dr.N.Jayaraman : Appellant/Plaintiff versus Sreenivasan : Respondent/Defendant This Second Appeal filed under Section 100 of CPC against the judgment and decree passed in A.S.No.15 of 2003 on the file of the Subordinate Judge, Kuzhithurai, dated 17.01.2005, modifying the judgment and decree in O.S.No.501 of 200, dated 30.01.2003 on the file of...
A.Asirul Fasil Vs. 1.The District Revenue Officer Cum
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:04. 04.2014 CORAM THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P(MD)No.12676 of 2011 and M.P(MD)Nos.2 of 2011 and 1 of 2012 A.Asirul Fasil represented by his Power Agent, S.Ahamed Mustafa ... Petitioner Vs. 1.The District Revenue Officer cum Additional District Judicial Magistrate, Collectorate Complex, Ramanathapuram. 2.The Revenue Divisional Officer, Collectorate Complex, Ramanathapuram. 3.The Tahsildar, Thiruvadanai, Ramanathapuram District. 4.M.Seguali Uduman ... Respondents Prayer Petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorarified Mandamus to call for the records relating to the proceedings of the first respondent made in Na.Ka.B5/CR/12/2011, dated 07.10.2011 as well as the order of the second respondent dated 26.05.2011 made in Na.Ka.No.A6/1475/2010, and quash the same and pass suitable orders directing the respondents 1 to 3 herein to issue patta in favour of the petitioner in respect of...
1.Chellapandian Vs. Respondent
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.04.2014 CORAM THE HONOURABLE MR.JUSTICE G.CHOCKALINGAM S.A.(MD)No.118 of 2006 1.Chellapandian 2.Srinivasagam : Appellants/Plaintiffs versus Gurumoorthy : Respondent/Defendant Prayer This second appeal filed under Section 100 of CPC against the judgement and decree passed in A.S.No.32 of 2002, dated 24.09.2005 on the file of the Sub Court, Ambasamudram, reversing the judgement and decree passed in O.S.No.345 of 1999, dated 26.03.2002 on the file of the Principal District Munsif, Ambasamudram. !For Appellants : Mr.D.Nallathambi ^For Respondent : Mr.A.Arumugam :JUDGMENT Challenge in this second appeal is to the judgment and decree, dated 24.09.2005 passed in A.S.No.32 of 2002 by the Sub Court, Ambasamudram, reversing the judgement and decree passed in O.S.No.345 of 1999, dated 26.03.2002 on the file of the Principal District Munsif, Ambasamudram. 2.The appellants herein as plaintiffs have instituted Original Suit No.345 of 1999 on th...
1.C.Chonachalam Vs. 1.Veeranarayanamangalam Vellala
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.04.2014 CORAM THE HONOURABLE MR.JUSTICE G.CHOCKALINGAM S.A.(MD)No.65 of 2007 1.C.Chonachalam 2.K.Ramaswami 3.S.Jawahar : Appellants/Defendants versus 1.Veeranarayanamangalam Vellala Samudayam Muthalamman Koil Trust Veeranarayanmangalam, Thazhakudi Village, Thovalai Taluk, Kanyakumari District. 2.C.Sivasubramani Pillai 3.A.Padmanabha Pillai 4.G.Sivagnanam Pillai :Respondents/Plaintiffs Prayer This second appeal filed under Section 100 of CPC against the judgment and decree of the II Additional Sub Court, Nagercoil in A.S.No.22 of 2006, dated 31.08.2006, confirming the decree and judgment of the II Additional District Munsif, Nagercoil in O.S.No.262 of 2002, dated 25.01.2006. !For Appellants : Mr.T.Srinivasaraghavan ^For Respondents : Mr.N.Sivakumar :JUDGMENT Challenge in this second appeal is to the judgment and decree, dated 31.08.2006 passed in A.S.No.22 of 2006, dated 31.08.2006 by the II Additional Subordinate Judge, Nagercoil,...
Commissioner of Income Tax Vs. American Power Conversion India Pvt. Lt ...
Court: Chennai
Decided on: Apr-04-2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated :04.04.2014 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Mr.Justice T.S.SIVAGNANAM Tax Case (Appeal) No.1373 of 2007 The Commissioner of Income Tax Tamil Nadu-I, Madras ... Appellant -vs- M/s.American Power Conversion(India) Pvt.Ltd., 187/3, 188/3, Jigani Industrial Area, Jigani Anekal Taluk Bangalore 562 106. ...Respondent Prayer: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ".A". Bench dated 28.02.2006 passed in I.T.A.No.1257/Mds/2005 for the assessment year 2000-01. For appellant : Mr.T.Ravikumar Standing Counsel for the Income Tax Department For Respondent : No appearance JUDGMENT (The Judgment of the Court was made by CHITRA VENKATARAMAN.J.,) In spite of service of notice on the assessee as early as 10.12.2007, there is no representation on behalf of the assessee either in person or through the counsel. However,...
1.M/S.Sree Balaji Engineering Works, Vs. 1.R.Stephon Johnson
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:04. 04.2014 CORAM THE HON'BLE MR.JUSTICE T.MATHIVANAN Civil Revision Petition (PD)(MD) No.414 of 2014 and M.P.(MD) No.1 of 2014 1.M/s.Sree Balaji Engineering Works, Represented by its Managing Partner, K.Maruthavanan, E-08, SIDCO Estate Phase II, Valavanthan Kottai, Trichy-620 015. 2.K.Maruthavanan .. Petitioners vs. 1.R.Stephon Johnson 2.K.Shankar 3.R.Venkatesan 4.M.Krishnamoorthy 5.Sivamangai .. Respondents Revision is preferred under 227 of the Constitution of India, against the fair and decretal order dated 31.1.2014 passed in I.A.No.569 of 2013 in O.S.No.106 of 2013 on the file of the II Additional District Judge, Thiruchirappalli. !For Petitioner : Mr.G.R.Swaminathan ^For Respondent-1 : Mr.P.Arun Jayatram For Respondents 2to5: No Appearance :ORDER This Memorandum of Civil Revision has been directed against the fair and decretal order dated 31.1.2014 and made in the Interlocutory Application in I.A.No.569 of 2013 in O.S.No.106 of...
1.N.Shanmugavel Vs. 1.Alagusundaram ^f
Court: Chennai
Decided on: Apr-04-2014
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.04.2014 CORAM THE HONOURABLE MR.JUSTICE G.CHOCKALINGAM S.A.(MD)No.117 of 2006 1.N.Shanmugavel 2.Kondu Reddiar : Appellants/D2 and D3 versus 1.Alagusundaram :1st Respondent/Plaintiff 2.Xavier 3.S.Singaraj [R2 and R3 set ex-parte in both the courts below hence, given up for notice].: R2 and R3 Prayer This second appeal filed under Section 100 of CPC against the judgment and decree in A.S.No.39 of 2004, dated 29.03.2005 on the file of the Sub Court, Kovilpatti, confirming the judgment and decree in O.S.No.126 of 2000, dated 22.03.2004 on the file of the District Munsif, Kovilpatti. !For Appellants : Mr.D.Nallathambi ^For 1st respondent : No appearance :JUDGMENT Challenge in this second appeal is to the judgment and decree, dated 29.03.2005 passed in A.S.No.39 of 2004 by the Subordinate Judge, Kovilpatti, confirming the judgment and decree passed in O.S.No.126 of 2000, dated 22.03.2004, on the file of the District Munsif Court, Kovilp...
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