Court : Punjab and Haryana
Reported in : (2009)223CTR(P& H)375; [2009]17STJ269(P& H); [2009]20STT182
..... it is engaged in the business of manufacturing and selling of cement which is a excisable commodity classified in chapter 25 of the ist schedule appended to the central excise tariff act, 1985. ..... the assessee has approached this court by filing the instant appeal under section 35-g of the central excise act, 1944 (for brevity, 'the 1944 act') by challenging order dated 14.3.2007 passed by the custom, excise and service tax appellate tribunal, principal bench, new delhi (for brevity, 'the tribunal'). ..... in such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the central excise act, 1944 as also in terms of the provisions under the sale of goods act, 1930) occurred at the said place.9. ..... the appellant has claimed that it has been paying central excise duty at the appropriate rate in respect of cement produced by it and there is no dispute in that regard. ..... the assessee also claimed that when it supplies cement to its customers 'for destination' it bears the freight in respect thereof up to the door steps of the customer that is the destination point. ..... on that basis the assessee has asserted that once service tax is paid by it then it becomes entitled to take cenvat credit of such service tax in accordance with the cenvat credit rules, 2004 (for brevity, 'the cc rules'). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3106; JT2006(8)SC293; 2006(6)KarLJ457; 2006(8)SCALE710; (2006)11SCC731
..... the writ petition on 12.04.2002 and held:a) that the impugned amendment of the regulations was illegal since the same was contrary to section 7(1)(d) of the act;b) that the appointment of the appellant is illegal since, being a chief engineer of the board, he was disqualified under section 7(1)(d) of the act and hence his appointment was contrary to the provisions of sections 7(1)(d), 68 and 69 of the act, rules and regulations;c) that the appointment was ..... revisional power over the orders of the board of revenue which it did not have as per board's standing orders count at any time be modified or amended and that if the government had power to bring about such modifications it followed that the government had power of revision though in terms such power was not ..... [1953]4scr655 , a constitution bench of this court while dealing with a case of a contract appointment which was being terminated by notice under one of its clauses, this court held that articles 14 & 16 had no application as the petitioner therein was not denied equal opportunity in a matter relating to appointment or employment who had been treated just like any other person to whom ..... was further submitted that ordinary principles of recruitment applicable to posts governed by chapter i of part xiv of the constitution of india would not apply to the ..... 2004 was filed for a writ of certiorari, writ of quo warranto and any other writ, order or direction under article ..... to challenge the nominations made by the central government. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2010(1)SC598; 2010(1)SCALE613
..... like the present one, the high courts are duty bound to keep in mind that the/industrial disputes act and other similar legislative instruments are social welfare legislations and the same are required to be interpreted keeping in view the goals set out in the preamble of the constitution and the provisions contained in part iv thereof in general and articles 38, 39(a) to (e), 43 and 43a in particular, which mandate that the state should secure a social order for the promotion of welfare of the ..... in surya dev rai's case, a two-judge bench, after threadbare analysis of articles 226 and 227 of the constitution and considering large number of judicial precedents, recorded the following conclusions:(1) amendment by act 46 of 1999 with effect from 1-7-2002 in section 115 of the code of civil procedure cannot and does not affect in any manner the jurisdiction of the high court under articles 226 and 227 of the constitution. ..... while rejecting the argument, this court analysed section 25f, 25h, rules 77 and 78 of the industrial disputes (central) rules, 1957 referred to section 25g and held:section 25h then provides for re-employment of retrenched workmen. ..... chapter v-a deals with all retrenchments while section 25f is confined only to the mode of retrenchment of workmen in continuous service for not less than one year. ..... lahoti, preamble-the spirit and backbone of the constitution of india, anundoram barooah law lectures, seventh series, eastern book company, 2004, at p. 3] 27. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(3)BomCR896; 2009(111)BomLR479
..... thereafter, the patents amendment act 15 of 2005 was brought into force by way of ordinance, namely, patents (amendment) ordinance 2005 dated 26.12.2004 and ultimately was enacted as the patents amendment act, 2005 which has made substantial changes. ..... of which the patent is granted may be used by or on behalf of the government for the purpose merely of its own use;(3) any machine, apparatus or other article in respect of which the patent is granted or any article made by the use of the process in respect of which the patent is granted, may be made or used, and any process in respect of which the patent is granted may be used, by any person, for the purpose merely of experiment or research including the imparting of instructions ..... (1) (2) (3) and (4) of the act every time uses the terminology, namely, for the purpose 'merely of its own use'.chapter xvii of the patents act in contrast to section 47 of the act provides for use of inventions for purposes of central government, state government and government undertakings and acquisition of inventions by central government. ..... 1 without consent and authority from the appellant is manufacturing, using, selling and/or offering for sale, for its own commercial benefit, steel wire rope net system and steel spiring lock system which are identical to and/or substantially similar to and as all essential features of plaintiffs patented gswr system and patented spiral lock system resulting into infringement thereof. .....
Tag this Judgment!Court : Karnataka
Reported in : 2008CriLJ4425; ILR2008KAR4166; ILR2008(4)Kar4166; 2008(4)KCCRSN251; 2008(5)AIRKarR408; 2008CriLJ4425;
..... substance and all material used in the manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation louder this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence punishable under this act or furnish evidence of holding any illegally acquired property which is liable for seizure or freezing or forfeiture under chapter v-a of this act; andd) detain and search, and if ..... and arrest without warrant or authorisation - (1) any such officer (being an officer superior in rank to a peon, sepoy or constable) of the departments of central excise, narcotics, customs, revenue intelligence or any other department of the central government including paramilitary forces or armed forces as is empowered in this behalf by general or special order by the central ..... the delhi high court dealt with the effect of the amendment act 9 of 2001 by which deterrent punishment for various offences was prescribed by rationalising the sentence structure and the sentence was depending upon the significant quantities of drugs, lesser the quantity, lesser was the punishment; and, having regard to the said amendment, the court considered the question as to whether the alleged recovery was of small ..... : (1963)iillj667sc , 2002 9cc crl-175, 2005 scc crl-174, 1979 scc crl-389, 2002 (1) supreme crl-187, 2005 (iv) ccr-page-1, 2004 scc crl-1303, : ilr2005kar1653 , 2001 (2) supreme crl. .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]121STC478(Kar)
..... 1989]179itr317(sc) , the definition of 'manufacture' was amended in the central excises and salt act, 1944 and additional duties of excise (amendment) act, 1980 with retrospective effect so as to include processing ..... balance in the exercise of the sovereign power by the legislature, executive and judiciary ;(3) in a democracy governed by rule of law, the legislature exercises the power under articles 245 and 246 and other companion articles read with the entries in the respective lists in the seventh schedule to make the law which includes power to amend the law ;(4) courts in their concern and endeavour to preserve judicial power equally must be guarded to maintain the delicate ..... ,(d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment, and(e) it cannot, however, take away a statutory right with which any person under a statute has ..... validity of the validating act is to be judged by the following tests : (i) whether the legislation enacting the validating act has competence over the subject-matter ; (ii) whether by validation, the legislature has removed the defect which the court had found in the previous law ; (iii) whether the validating law is inconsistent with the provisions of chapter iii of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(2)MPHT193
..... chapter 14-a has been introduced in the act of 1993 by amendment act no. ..... legislative assembly of that state passes a resolution to that effect by a majority of the total membership of that house and by a majority of not less than two-thirds of the members of that house present and voting;(b) parliament, may, by law, extend the provisions of this part to the scheduled areas and the tribal areas referred to in clause (1) subject to such exceptions and modifications as may specified in such law, and no such law shall be deemed to be an amendment of this constitution for the purposes of article 368.'12. ..... on behalf of the slate it has been stated that such reservation for chairpersons in favour of tribes has been made as a result of constitutional compulsions under article 244 read with 5th schedule and the central act no. ..... in view of the problems among tribal people like growing indebtedness, land alienation, deforestation, ecological degradation, displacement on account of industrialisation and modernisation, excise policy, alcohol and drug addiction, it has to be ensured that access to natural resources in tribal areas remains with the tribal people and they are suitably empowered to utilise and to exercise control over them for sustainable development. ..... , the number of seats and posts of chairpersons at all level in the panchayats and the percentage thereof reserved for the s.c. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR414; 2009(111)BomLR502
..... non-agricultural land assessment act (14 of 1963) (as amended by act 28 of 1974), are not ultra vires because article 285 does not apply when the property to be taxed is not of the union of india but of a distinct and separate legal entity. ..... granted or deemed to have been granted by a state government to any person are acquired under this act the central government shall, on and from the date of such vesting, be deemed to have become the lessee of the state government as if a mining lease under the mineral concession rules had been granted by the state government to the central government, the period thereof being the entire period for which such a lease could have been granted by state government ..... provisions of section 12 along with its subsection (3) are reproduced in paragraph 11 & 12 of this report and then in paragraph 13 provisions of chapter iv which sets out functions of the authority are discussed. ..... 5523/2004 is shown to urge that this court on earlier occasion, had reminded the matter back after noticing that the orders of non-agricultural assessment did not show any application of mind to the nature and status of the ..... to alienate is 'sine qua non' for ownership or vesting and for this proposition support is being drawn from 2004 (4) bom.c.r. ..... appeal 70/2/2004-05 (of ukani) and order dated 12/2/2007 in revision ..... 1110/2007 challenges assessment orders dated 3/3/2005, demand notices dated 7/3/2005, 19/11/2004 & 13/10/2006 by tahasildar, rajura (district chandrapur). w. p. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR1605
..... policy as enshrined in article 39(b) and (c) of the constitution which is fundamental in character as held by the apex court in catena of cases which will be referred to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act.ii) statement of objections are filed to these writ petitions on behalf of respondents 1,2 and 4 denying the averments of the petitions and supporting the grant of ..... rta to grant contract carriage permits subject to sub-section (3)(a) thereof which directs the central government to direct the sta and rta to limit the number of contract carriages to be fixed and specified in notification. ..... counsel submitted that the scheme of nationalization in chapter iv-a of the motor vehicles act was given up the whole undertaking of the various operators was not acquired but what was acquired was certain assets, most of which were available in the market.acquisition of chattels ..... 8512-13/2004 seeking to strike down the provision of section 3 of the act of 9/2003 wherein it has repealed the provisions of kcca act, by urging various legal grounds placing reliance upon the various decisions of the constitutional bench and other cases of the apex court to show that the repeal act is unconstitutional and therefore ..... concept of the locus standi and also in view of the finding of the division bench of the high court that the order of the excise commissioner was passed in violation .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2000(4)MPHT288
..... , this court found that section 35 of the central excises & salt act, 1944 (excise act) gave a right to appeal. ..... claims tribunal shall have all the powers of a civil court for the purpose of taking evidence on oath and of enforcing the attendance of witnesses and of compelling the discovery and production of documents and material objects and for such other purposes as may be prescribed; and the claims tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter xxvi of the code of criminal procedure, 1973 (2 of 1974). ..... where appeal lies under the statute, quantum, of compensation cannot be questioned at the instance of insurance company having limited defences, the award cannot be assailed in civil revision or for that matter in a writ petition under article 227 of the constitution of india, while the opinion of the bench in ramdas patil's case (supra) was to the contrary. ..... power to make an order under section 140 conferred on the claims tribunal under special law and any order passed by the tribunal is not to be affected obviously in any manner by the provisions of the code of civil procedure, including section 115 thereof.para 15: with respect, we may say that in case of gaya prasad, 1992 acj 200 (mp), the point of controversy was whether against an order of interim award passed under section 140, an appeal lies ..... principle has been introduced in section 115 of the civil procedure code by means of sub-section (2) incorporated by amendment act no. .....
Tag this Judgment!