Court : Chennai
..... the offences under sections 120b, 420, 467, 468 and 471 ipc along with the bank officers who were being prosecuted under section 13(2) r/w section 13(1)(d) of prevention of corruption act and the accused prayed for her discharge on the grounds that the accused paid the entire amount as per the settlement with the bank in the matter of recovery before the ..... to the law commission of india and the ministry of law & justice, government of india our suggestion that suitable amendments should be made in the code of criminal procedure for making several offences which are presently treated as non-compoundable under ..... thinking that any offence involving forgery of a document if committed far outside the precincts of the court and long before its production in the court, could also be treated as one affecting administration of justice merely because that document later reached the court ..... , the kist receipts produced herein are prepared by using the same receipt book printed during 2003 and are for faslis 1405, 1406 and 1407 corresponding with calender years 1995 to 1997 ..... miscellaneous ..... the judgment that "the hyper technical view would be counterproductive and would act against interests of women and against the object for which this provision was added and there is every likelihood that non exercise of inherent power to quash the proceedings to meet the ends of justice would prevent women from settling earlier and this is not the object of chapter xx-a of the indian penal code. 17. ..... customs .....
Tag this Judgment!Court : Chennai
..... according to the revenue, as per rule 57q(2)(i) of the central excise rules, as the manufacturer of the final product had not paid the additional duty leviable under section 3 of the customs tariff act, 1975 in cash, he could not avail the benefit under rule 57q(2)(i). ..... government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported into india from - (1) the whole of the duty of customs leviable thereon which is specified in the first schedule to the customs tariff act, 1975 (51 of 1975); and (2) the whole of the additional duty leviable under section 3 of the said customs tariff act where specifically claimed by the importer, subject to the following conditions, namely :- (i) that the importer has been issued a duty entitlement pass book ..... respondent in cma.no.3087 of 2009 cma.no.3539 of 2005: - civil miscellaneous appeal against the final order no.1050/2003 dated 5.12.2003 on the file of customs, excise & service tax appellate tribunal, chennai bench. ..... the said issue arose in the context of the modification of the scheme on modvat, by the introduction of the amendment to rule 57f (rule 57f(4a)) of the central excise rules, 1944, under which, any credit of specified duty lying unutilised as on 16.03.1995 with the manufacturers or contractors falling under heading 87.01 motor vehicles under heading 87.02 and 87.04 ..... , falling chapter 2941.10 of the central excise tariff act, 1985. ..... spic heavy chemicals division manali, chennai 2. .....
Tag this Judgment!Court : Chennai
..... chapter 82, chapter 84, chapter 85, chapter 90, heading no.68.02 and sub-heading no.6801.10 of the first schedule to the central excise tariff act, 1985; (ii) components, spares and accessories of the goods specified at (i) above; (iii) moulds and dies; (iv) refractories and refractory materials; (v) tubes and pipes and fittings thereof, used in the factory; and (vi) pollution control equipment, used in the factory of the manufacturer of the final products ..... going by the admitted fact that the item in question falls under heading 85.44 and that they are used in the factory of the manufacture of fuel products and the goods not falling under the excluded item, we have no hesitation in accepting the case of the assessee that the item in question being used in the factory ..... 35-g of the central excise act, 1944, against final order no.795/2005 dated 02.06.2005 in appeal no.e/502/2004/mas on the file of the customs, excise and service tax appellate tribunal, south zonal bench, chennai and c.m.a.no.1390 of 2007 is filed under section 35-g of the central excise act, 1944, against final order no.438/2005 dated 15.03.2005 on the file of the customs, excise and service tax appellate ..... civil miscellaneous appeals ..... the said provision was amended with effect from 01.04.2000 under the central excise (second amendment) rules, 2000, substituting the existing rules ..... kothari sugar and vijay chemicals on appeals preferred by the ..... the period january, 2003 to october 2003, and november, 2003 to march, 2004 .....
Tag this Judgment!Court : Chennai
..... of inputs description of final products 1 all goods falling within the schedule to the central excise tariff act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of chapter 24 of the schedule to the said act; (ii) goods classifiable under heading nos.36.05 or 37.06 of the schedule to the said act; (iii)goods classifiable under sub-heading nos.2710.11, 2710.12, 2710.13 or 2710.19 (except natural gosoline liquid) of the schedule to the said act; (iv) high speed diesel oil ..... ,j) internet:yes 20.12.2013 nvsri to 1.the commissioner of central excise chennai ii commissionerate, 692, mhu complex anna salai, nandanam, chennai-600 035 2.customs, excise and service tax appellate tribunal chennai, south regional bench, chennai-600 006 chitra venkataraman, j.and t.s.sivagnanam, j.nvsri civil miscellaneous appeal nos.174 of 2008 and 582 to 593 of 2007 and m.p.nos.1 of 2007 (12 mps) 20.12.2013 ..... the cestat passed the common order after considering the scope of notification in 16/1997 dated 01.04.1997 amended by notification no.69/97 dated 03.12.1997 and ultimately held that clause (f) as amended in notification no.69/97 dated 03.12.1997 in paragraph 5 to the explanation, after clause (e), was a substantive provision rather than it being clarificatory of the existing provisions under the notification. ..... in the decision reported in 2003 (153) e.l.t. .....
Tag this Judgment!Court : Chennai
..... finance act, is similar to section 128 of the customs act, 1962; section 34(3) of the arbitration and conciliation act, 1996; section 125 of the electricity act, 2003; section 35-g of the central excise act, 1944 and the statutes referred to above, are self contained acts and ..... the date of receipt of the decision or order of such adjudicating authority, made on and after the finance bill, 2012 receives the assent of the president, relating to service tax, interest or penalty under this chapter: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to ..... (1) the commissioner of central excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any central excise officer subordinate to him to apply to ..... by virtue of the 8th amendment act 1986 which came into effect on 15/12/1986, the high court may within a further period of forty-five days, admit a petition preferred after the expiration of the said period of ninety ..... miscellaneous ..... referred to is the one reported in kanaka durga agro oil products ltd., v. ..... (vol.68) 84], kanaka durga agro oil products ltd., v. .....
Tag this Judgment!Court : Chennai
..... considering the fact that there being no lis arising out of the order of assessment passed in the bill of entry, dated 26.08.2006 which warranted the adjudication by the commissioner of customs (appeals) in as much as the revenue had already conceded and did not at all dispute the eligibility of the appellant herein to the benefit of the classification of the goods imported by them under chapter sub-heading 40 01 22 00 to the customs tariff act and the attendant benefit to notification no. ..... reported in 2010 (5) scc 23, the question which arose before the hon'ble supreme court, was whether, section 5 of the limitation act, 1963, can be invoked by the court, for allowing an aggrieved person to file an appeal, under section 125 of the electricity act, 2003, after more than 120 days, from the date of communication of the decision of the order of the appellate tribunal for electricity. ..... by virtue of the 8th amendment act 1986 which came into effect on 15/12/1986, the high court may within a further period of forty-five days, admit a petition preferred after the expiration of the said period of ninety days, if it ..... section 86(7) of the finance act, 1994, instant civil miscellaneous appeal is filed, on the following substantial questions of law, (1) whether the tribunal was correct in traversing beyond the scope of the appeal filed by the appellant to hold that the note sheet challenged ..... can be usefully referred to is the one reported in kanaka durga agro oil products ltd., v. .....
Tag this Judgment!Court : Chennai
..... made that import of gold was allowed free, under the export-import policy 2002-07, as amended and hence, gold was not prohibited goods, within the meaning of the customs act, 1962 but was only dutiable goods, within the meaning of the said act, and under such circumstances, the adjudicating authority ought to have exercised his discretion, to ..... . sinnasamy was intercepted by the officers of directorate of revenue intelligence and on being questioned about the contents of his baggage, he produce the customs declaration form indicating the contents as martin shirts, calculators anti miscellaneous goods whereas thorough search of his baggage in the presence of witnesses has resulted in the recovery of 111 gold bits totally weighing 2548 ..... 54; (n) any dutiable or prohibited goods transited with or without transhipment or attempted to be so transited in contravention of the provisions of chapter viii; (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of ..... of company, engaged in the business of manufacture and production of plastic compounds, plastic films and sheets and plastic chemicals. ..... customs tariff ..... commissioner of customs (air), chennai, appellant, has further submitted that according to customs notification no.171/94 (as amended by notification no.31/2003-customs), the passenger .....
Tag this Judgment!Court : Chennai
..... legal position is no more res integra that an award and decree having become final under the la act cannot be amended or altered seeking enhancement of the statutory benefits under the amended provisions brought in by the amendment act in the la act by filing petitions under section 151 and section 152 cpc. ..... appeal to high court - (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the high court is satisfied that the ..... samples were again tested by the national test house, madras, and the chief chemical examiner of crcl confirmed the findings of the chemical examiner, customs house, chennai. ..... facts of the case as narrated in the appeal, are as follows :- the appellant srf limited is engaged in the manufacture of nylon filament yarn, falling under chapter 54 of the central excise tariff act, 1985. ..... , the civil miscellaneous appeal is dismissed ..... re-determination of value of the final product (nylon filament yarn) has to be allowed in the light of decision of tribunal in shri chakra tyres case and hon'ble supreme court in maruti ..... 361 should have been followed by the tribunal in the facts and circumstances of this case in granting benefit in respect of supply of excisable goods for deemed export production ? iv. .....
Tag this Judgment!Court : Chennai
..... dated 07.12.2000 in na.ka.no.e5/41957/2000 sent by the district revenue officer, tuticorin district to the chief engineer of the second respondent, wherein he has fixed the present market value in respect of salt pans and the production capacity of the salt pans which is extracted as follows: areamarket valuequantity of salt productionmullakkaadu part-i village, s.nos.348, 349, 350, 805, 807, 810rs.42,000/- per acre800 bags per acre per annummeelavattan -ii ..... it is the further submission of the learned senior counsel appearing for the respondents 2 and 3 would submit that clarifications and amendments issued to the policy guidelines for land management by major ports, 2014 issued by the government of india, ministry of shipping (ports wing) dated 17.07.2016 are scrupulously and strictly complied with and if the petitioner ..... chapter v-a of the major port trusts act, 1963 deals with tariff authority ..... connected miscellaneous petition ..... be out of place to mention here that the then joint secretary during his meeting with salt manufactures of gujarat, tamilnadu and andhra pradesh at udyog bhavan, new delhi on 24.2.2003 vide point-3 that the lands vested with the tuticorin port trust used for salt manufacture by m/s.tuticorin salt and marine chemical ltd. ..... is consistent with the land use plan and whether the lessees are not in default and thereafter, if it is so, the procedure under clause 11.3(c) to (k) will be adopted for renewal of lease of land outside the custom bond area. .....
Tag this Judgment!Court : Chennai
..... intended. an amending act may be purely declaratory to clear a meaning of a provision of the principal act which was ..... consequently, the connected writ miscellaneous petition is also ..... . the petitioner has further submitted that, as per article 19(1)(c) under chapter iii of the fundamental rights of the constitution of india, right to form an association or an union in a co-operative society, is one of the fundamental rights of the employees of ..... sowcar. non-production and even non-mentioning of the release deed at the trial tantamounts to playing fraud on ..... vol. xxxviii(1921-22) times law reports 537] , a person who was merely a resident of the town, was held entitled to apply ..... v. accountant general reported in 2003 (2) scc 632, the supreme court, at paragraph 10, held as ..... g.o.(rt) no.1643/2003/home dated, 17.04.2001, approving ..... . after 01.04.2003, in all the government departments, applicability of general provident fund scheme has been stopped, because of the introduction of new contributory ..... draft service rules, have been framed in 1997 and that the same have been approved by the four participating states only in 2003 ..... denied the contention of the petitioner that academy of prisons and correctional administration was formed in 1986; that rules were framed only in 1997 and approved by the participating states in 2003. ..... has further contended that draft service rules were framed in the year 1997 by apca and approved by the participating state governments and government of india, in the year 2003. .....
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