Judgment Search Results Home > Cases Phrase: copyright act 1957 chapter i preliminary Sorted by: old Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 7 results (0.110 seconds)

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC725Tri(Delhi)

..... carts taken for carriage, was held to extend to degrees of nobility not known when it was made, such as 'dukes, marquises and viscounts'.and similarly, engraving copyright act, 1934 which imposed a penalty for piratical engraving, by etching or otherwise, or 'in any other manner copying prints and engravings', applied to copying by photography. edison ..... interpreting tamil nadu minor mineral concession rules, 1959, made by the state in exercise of powers conferred under section 15 of mines and minerals (regulation and development) act, 1957, following state of u.p. vs. babu ram upadhya air 1961 sc 751, to which reference has already been made (in the main order) and maxwell and ..... industrial development. the reference to salt commissioner had to be there in the rules because salt still remains on the statute book in the form of chapter v of the act but that existence is only nominal as there can be no disputing the proposition that for all practical purposes, as an excisable commodity, it is .....

India Automotive Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(13)ECC77

..... and also, as already stated to treat one classes of cases, where the order of the collector (appeals) becomes the final order under the act, differently from all other classes of cases falling within chapter via. it would certainly appear anomalous that, in the process of setting up a new appellate authority, which could visibly be seen to be ..... proceeding. this has been clearly set out in the judgment of the hon'ble supreme court in the case of garikapati veeraya v. n. subbiah choudhry, reported in air 1957 sc 540, as seen from the extract below:- "(23) from the decisions cited above the following principles clearly emerge : (i) that the legal pursuit of a remedy, ..... of communication of this order, failing which the appeal will be liable to be rejection in terms of section 35f, central excises and salt act.23. the garikpati decision of the supreme court air 1957 sc 540 quoted by the learned president was a case that involved two persons : one was garikapati the petitioner and the other, n. .....

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... to para no. 17 of the show cause notice which appears on page 187 of the paper book. the appellant was following chapter vii-a srp and as such rule 9(2) was not applicable. he has argued that for the sake of argument even ..... differ from that of any other enactment." in support of his argument he has also referred to the following judgments : (1) air 1957 s.c. 397 para 45 pannalal binjraj and ors. v. union of india and ors. where the hon'ble supreme court had held ..... to the concise oxford dictionary new seventh edition means, inter alia, helping; subordinate. the assistant collector who is not defined in the act is thus only a subordinate of the collector. there is no prohibition in the section from collector himself exercising the powers of the assistant ..... the provisions of the central excises and salt act, 1944. he has also referred to sub-rules (1) and (2) of rule 9 of the central excise rules. he has argued that the scheme will not apply to chapter vii-a (self-removal procedure). rule 9( .....

Premier Brass and Metal Works Pvt. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC113Tri(Delhi)

..... the appellant has claimed the assessment under heading 26.02/04 relates to slag, ash and residues containing metals or metallic compounds. the revenue has assessed the imported goods under chapter 74.01/02 which relates to copper metal, unwrought copper (refined or not); copper waste and scrap. the chief chemist in his letter dated 11th september, 1985 has ..... a preliminary objection that in the appeal memo no valuation plea has been taken. shri lakshmikumaran, the learned advocate has argued that the revenue has assessed the same under chapter 74.01/72 as brass scrap whereas the appellants claim is under heading 26.02/04 as brass dross. he has referred to the paras 2, 3 and 4 ..... per mt. the revenue authorities are of the view that the goods were liable for confiscation under section lll(m) of the customs act, 1962. it was also found by the adjudicating authority that bill of entry no. 1957/176 and lc no. 181/10/84 dated 3rd october, 1984 were invoiced at us $ 0.40 per pound cif bombay whereas .....

C.R. Salian Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(89)ELT712TriDel

..... case.5. in this respect, it would be worthwhile to cite from shri s.n.dokania's book on 'appeal, revision, reference and writs under direct taxes': in chapter 4 para 44 regarding referable question of law, it is mentioned therein that the tribunal is obliged to refer only a question of law which calls for investigations, examination, ..... . achar v. madras state, [(1954) 1 m.l.j. 102 : a.i.r. 1954 mad. 563] reservation of seats to particular communities under the madras city municipalities act (act 4 of 1919) was questioned as unconstitutional, being opposed to the provisions of arts. 14 and 15 of the constitution. one of the grounds upon which the bench consisting of ..... high court in terms of question raised by them. he also relied on the ratio of the following judgments :shree meenakshi mills ltd. v. commissioner of income-tax - air 1957 sc 49;commissioner of income-tax v. scindia steam navigation co. ltd. - air 1961 sc 1633;commissioner of income-tax v. m/s. chander bhan harbhajan lal - air .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... the rest (see mandanlal fakirchand v. shree changdeo sugar mills . indeed, as viscount simonds said in attorney-general v. h.r. h. prince ernest augustus of hanover (1957) 1 all er 49 (hl): no one should profess to understand any part of a statute or of any other document before he has read the whole of it. until ..... as setforth in the central excise tariff. during the relevant time, it was the first schedule to the act. the provisions relating to the levy and refund of and exemption from duty during the relevant time were contained in chapter iii of the rules. rule 9a prescribed the date for determination of duty and tariff valuation.under that rule ..... uoi and ors.. the matter related to the coal mines regulations 1957 framed under the mines act 1952. the regulation 127(3) of the coal mines regulations 1957 was framed under the mines act 1952 in exercise of the powers conferred on the central govt, by section 57 of the mines act 1952. under section 59(5), the regulations published in the .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ' in section 2(h) of andhra pradesh general sales tax act, 1957. it will be noticed from paragraph 24 of the judgment that the supreme court held that: "a software programme may consist of various commands which enable the computer to perform a designated task. the copyright in that programme may remain with the originator of the programme ..... its opinion the decision of the tribunal did not call for any interference. in that case, the notification 11/97-cus. exempted from duty computer software falling under chapter 49 or heading 85.24 of the tariff.tata consultancy services v. state of andhra pradesh reported in 2004 (178) elt 22 (sc) was cited for ..... union of india , the karnataka high court had taken a view while considering the provisions of section 65(13) and section 68(1) of the said act, that the act made no distinction between different categories of service providers, be they individuals, partnership concerns or incorporated companies. he also drew our attention to the decision of .....