Court : Mumbai Nagpur
..... and research limited and another, reported in 2008 (10) supreme court cases 227 in paragraph no.17, the apex court held that when an amendment is made to an act, or when a new enactment is made, heydon's mischief rule is often utilized in interpreting the same. in the case of sri ram saha ..... that what is prohibited directly cannot be permitted to be achieved indirectly." understood thus, we have no hesitation in observing that --------which has been specifically inserted by amendment of 1971,virtually otiose. 44. useful elaboration on dogmatism and pragmatism in so far as principles of natural justice are concerned is contained in recent judgment reported ..... supreme court cases 181 (rajesh kumar and others..versus.. d.c.i.t. and others). (21) air 2008 supreme court (supp) 702 (kothari filaments and another..versus.. commissioner of customs (port), kolkata and others). (22) air 2002 supreme court 2308 (m/s. i.t.i. ltd. ..versus. m/s. siemens public communication network ltd.) (23) 1975 bci .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... following clarifications with respect to duty drawback all industry rates effective from 16-6-95. 2. the most significant change made relates to harmonizing of the drawback table with the customs tariff act, 1975. as mentioned in the press note, the description of the export goods has as far as possible been retained as per the description given in the existing table, except ..... the drawback schedule at the rates specified under notification no.33/02-cus (nt) dated 29/05/2002 as amended and 26/2003 (cus) (nt) dated 01/04/2003 under claim for all-industry rate of drawback under section 75 of the customs act, 1962. detailed enquiries conducted with the exporter revealed that the goods under export are steering knuckles, fully machined. all .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... are engaged in the manufacture of cotton yarn, cellulosic spun yarn, non-cellulosic spun yarn, cotton fabrics, manmade fabrics falling under chapter 52 and 55 of the central excise tariff act, 1985. the respondents paid duty at the spindle stage and also conducted pre-weaving process such as warping, wrapping, winding, beaming, reeling, sizing etc. in their mill ..... 35/95. after going through these notifications, we find that except sizing, other processes i.e. reeling, winding, warping etc. are exempted under notification 46/86 as amended by notification no.71/94 and notification no.35/95. since the processes (except sizing) were exempted from duty, demanding duty on value of yarn falling under chapter ..... taken by the tribunal in the case of mafatlal industries ltd. vs. cce, mumbai - 2004(172)e.l.t. 164 (tri-mumbai) for period after the amendment of chapter note 1 of chapter 52 and chapter 55 in the budget 1995. 10. we accordingly, hold that duty on sized yarn falling under chapter 52 and 55 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... times ensure that the terms and conditions specified in this agreement shall be strictly adhered to and shall not be varied or amended in the agreements for services with the customer except with the prior written consent of the company. 4. provision of services. 4.1 the provision of services to the ..... whether the appellant is eligible for the benefit of notification no.19/2003 st dated 21.8.2003 as amended ; and (iii) whether the extended period of limitation under the provisions of sec.73(1) of the finance act, 1994 is applicable to the facts of this case. 8. we record our findings issue-wise herein ..... this case. we are not concerned with the classification of windmill or its part under central excise tariff act 1985. we are concerned herewith the classification of services of erection, commissioning or installation of windfarm project (wtgs) under the finance act, 1994. undisputedly, the appellant is providing integrated services of erection, commissioning or installation of windfarm .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... (3) of the cenvat credit rules, 2002. 4. we find that the provision of rule 6 of the cenvat credit rules, 2002 is retrospectively amended by section 69 of the finance act, 2010 and a recovery procedure has been prescribed. in these circumstances, the matter requires reconsideration by the commissioner (appeals) regarding liability of the respondents in ..... central excise tariff and cleared on payment of duty as well as exempted goods and availing credit in respect of the common inputs. respondents were not maintaining separate records in ..... set aside the demand for the period from 1.3.2002 onwards on the ground that there was no recovery procedure prescribed either under the central excise act or under the cenvat credit rules, 2002. 3. the respondents are engaged in the manufacture of various types of paper falling under chapter no. 48 of the .....
Tag this Judgment!Court : Mumbai
..... lay-off and retrenchment. though the act provides for 60 days' notice by the employer prior to closing down an establishment employing 50 ..... right to lay-off retrenchment, and closure. this need has also been felt by different state governments. 3. this bill, therefore, seeks to amend the industrial disputes act to make prior approval of the appropriate government necessary in the case of lay-off, retrenchment and closure in industrial establishments where 300 or more ..... and closure in certain establishments was introduced by act no.32 of 1976 with effect from 5-3-1976. the objects and reasons for introduction of this chapter are relevant and the same are, therefore, produced below : "amending act no.32 of 1976.-- the industrial disputes act, 1947 does not contain any provision for preventing .....
Tag this Judgment!Court : Mumbai Nagpur
..... granted exparte injunction on 21.2.2011, restraining the defendants from encashing the bank guarantees pending the decision of the application at exh.5. the plaint was thereafter amended and in addition to the existing reliefs, a decree for an amount of rs.5,16,69,618/- was claimed along with the damages of rs.1.00 ..... relating to the terms of the contract. (ii) the bank giving such guarantee is bound to honour it as per its terms irrespective of any dispute raised by its customer. (iii) the courts should be slow in granting an order of injunction to restrain the realisation of a bank guarantee or a letter of credit. (iv) since ..... the eventualities mentioned in the deed of guarantee. 19) in the context of the aforesaid position of law laid down by the apex court, section 126 of the indian contract act, 1872, regarding contract of guarantee needs to be seen. the said provision of section 126 is, therefore, reproduced below-- section 126. 'contract of guarantee', 'surety', 'principal debtor' .....
Tag this Judgment!Court : Mumbai
..... contained in note-3 of section xii of chapter 64 to the central excise tariff; (iv) the scheme of the central excise tariff and customs tariff is based on the international harmonized system of nomenclature (hsn) and the explanatory notes thereto. the mvat act has not adopted hsn as a basis for classification of goods for the purposes ..... entry c-74, the product must constitute plastic footwear. adding the expression "predominant" to the interpretative process is to add words to the entry. that is to amend the entry - something that is impermissible. in a matter of classification, no single or universal test can be adopted. in the decision of the supreme court in ..... 1985, there was no entry specifically dealing with suitcases and entry 113 read as "plastic sheets and articles". with effect from 1 july 1985, the entry was amended to read "plastic sheets and articles excluding those allied goods falling under any other item" whereas entry 163 read "all kinds of suitcases, brief cases and vanity .....
Tag this Judgment!Court : Mumbai
..... goods including spares, office equipment, professional equipment, office furniture and agricultural products listed in chapters 1 to 24 of the first schedule to the customs tariff act as may be notified by dgft from time to time which are freely importable under the foreign trade policy. the definition of the expression "goods" in the ..... product exported for which tps benefit is sought. the contention of the petitioner before the court is that by introducing that condition, the circular, in fact, amends the foreign trade policy which is impermissible in law. 8. the submission of the petitioner is that the restriction which was imposed by the circular dated 8 ..... the foreign trade policy, it is well settled, is referable to the provisions of sections 4 and 5 of the foreign trade development and regulation act, 1992. the policy cannot be amended by an administrative circular. the circular does not in this case supplement the policy or fill up an interstitial space. the circular imposes a .....
Tag this Judgment!Court : Mumbai
..... to unity and integrity of the nation. in a democracy governed by rule of law, gradual progressive change and order should be brought about. making law or amendment to a law is a slow process and the legislature attempts to remedy where the need is felt most acute. it would, therefore, be inexpedient and incorrect ..... 27 would be violated if a substantial part of the entire income tax collected in india, or a substantial part of the entire central excise or the customs duties or sales tax, or a substantial part of any other tax collected in india, were to be utilised for promotion or maintenance of any particular religion ..... sections among the five communities notified as minority communities vide a notification dated 23.10.1993, issued under the provisions of section 2(c) of the national commission for minorities act, 1992 viz. muslims, christians, sikhs, buddhists and zoroastrains (parsis). (ii) the objectives of the new 15 point programme are as follows:- (a) enhancing opportunities for .....
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