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Gujarat Court February 1990 Judgments

Feb 09 1990

Shirish Madhavdas Parikh Vs. State of Gujarat

Court: Gujarat

Decided on: Feb-09-1990

Reported in: (1990)1GLR617

B.S. Kapadia, J.1. The present petition is filed under Section 439 of the Criminal Procedure Code for bail.2. Short facts are that on 5-4-1989 when the present petitioner was on the Platform No. 2 of vapi Railway Station, he was arrested on suspicion by Valsad Railway Police. The informant had suspected the petitioner and had asked certain questions, which were not replied by the petitioner properly and therefore, the informant checked the bag of the petitioner from which very strong smell was coming out and he found Brown Sugar in that bag. It appears that subsequently the petitioner was brought to Valsad Railway Police Station and produced before the Head Constable Ramchandra Ragho where the panchas were called and the search of the petitioner was taken in the presence of panchas. It appears that near about 1 Kg. Heroin was found and the contraband was sealed and seized after 50 grams was taken one for sample and seized as per the panchnama. Thereafter the samples of contraband artic...

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Feb 05 1990

Dipak Vegetable Oil Industries Ltd. Vs. Union of India

Court: Gujarat

Decided on: Feb-05-1990

Reported in: 1991(33)ECC224; 1991LC511(Gujarat); 1991(52)ELT222(Guj); (1991)2GLR1013

G.T. Nanavati, J.1. The petitioners in all these petitions are manufacturers of Vanaspati (hydrogenated vegetable oil) and/or soap. Till 1-3-1987 the petitioners were manufacturing Vanaspati/soap from conventional oils because they give high process yield and are cost effective compared to non-conventional minor oils like Rice-Bran Oil, Mahuva Oil, Water Melon Seed Oil, Solvent Kardi Oil etc. 2. In order to encourage use of such minor oils, the Central Government introduced in 1986-87 a system of rebate in excise duties for Vanaspati and soap linked to larger use of such minor oils. It inserted on 1-3-1987 section AAA containing Rules 57K to 57P in Chapter V of the Central excise Rules. On that very day the Government also issued under Rules 57K Notification No. 27/87 and Notification No. 40/87 specifying the final products, minor vegetable oils and rates at which credit was to be given for use of such minor oils in manufacture of Vanaspati and soap, respectively. Notification No. 40/8...

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