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Dolmar Ship Services (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)9STJ115CESTAT(Mum.)bai

..... service tax was payable on the activity of storage warehousing of empty containers the service tax on storage and warehousing services was ..... english dictionary in this connection it is submitted that when the empty containers are not considered to be goods being carried in ..... to give any findings on the vital issue is to whether empty containers without any contents can be construed is goods the .....

Boc India Ltd. Vs. Commissioner of Customs (i)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... with nitrogen rule 45 of gas cylinder rules 2004 categorically places restriction on filling of empty cylinders unless the cylinder and its valve and other fittings have passed the examination and ..... clear in the condition no 2 of the license which categorically prohibits refilling of the empty cylinders except after obtaining prior concurrence of the licensing authority no such license permission has .....

Pramod Kumar Vs. the State (Gnct) of Delhi

Court: Delhi

Reported in: 2007(95)DRJ605

..... constable samar singh who produced one knife one desi katta and one empty cartridge to the investigating officer which was seized s i jasminder ..... was in working order its test fire was also successfully conducted empty cartridge of 303 bore exhibit c 1 found in the chamber ..... of the country made pistol was the empty cartridge fired from the country made pistol exhibit f 1 the .....

Budh Singh Vs. State of M.P.

Court: Supreme Court of India

Reported in: 2007(8)SCALE252; (2007)10SCC496; 2007AIRSCW4196; 2007(1)LawHerald(SC)2392.

..... this on the basis of scientific certainty ex ec1 is an empty kartoosh of 12 bores already fired for firing pin impression it ..... police station on 20 8 1989 indisputably the gun as also the empty cartridge found at the spot was sent to the forensic science ..... some confusion with regard to the marking of the parcel containing the empty cartridge evidently the same had correctly been marked by shri nigam .....

Pushparaj Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: 2007(3)MPHT303

..... was not received by him that the opium was kept under the empty jute bag on which the pushparaj was sitting in these circumstances the ..... of pushparaj and if contraband article was not found then only the empty bag could have been searched but instead of doing so the sub ..... any information as to where the opium was kept the search of empty bag was taken by the sub inspector which is highly suspicious and .....

State of Bihar Vs. Sheikh Samsul and Sheikh Gayas

Court: Patna

..... direction and travelling a distance of 200 yards apprehended appellant sheikh ishteyaque on search an empty cartridge concubed in the lungi was recovered he apprehended said appellant brought him to the ..... inside the wound and from the margin on dissection lungs were pailed heart chambers were empty lever was lacerated posteriorily spleen diaphragm and left kidney were confused right kidney also .....

State of Rajasthan Vs. Tej Enterprises and ors.

Court: Rajasthan

Reported in: RLW2008(1)Raj397

..... cylinders were having requisite quantity of gas whereas 37 gas cylinders were empty and out of 37 gas cylinders 7 gas cylinders were of ..... were using some apparatus of iron for filling the gas into empty cylinders from the cylinders full of gas such apparatus were also ..... seizure of as many as 264 gas cylinders which included 2 7 empty gas cylinders from other company and 58 gas cylinders having less .....

State of Nagaland Vs. Lipok Ao and ors.

Court: Guwahati

..... to him by saying that they had spent a lot of time collecting empty shells and it was because of this reason that they could not ..... of the maruti zen and on finding as many as seven numbers of empty bullet cases of ak 47 and two pieces of glass of red ..... chase the vehicle because of the fact that they had been looking for empty shells it was therefore contends mr sharma wholly false when the defence .....

Manjit Singh Vs. State of Punjab

Court: Punjab and Haryana

Reported in: (2008)149PLR269

..... pm after preparing the sketch of the rifle ex pl the said six empties so recovered from the spot and the 303 rifle were sent to fsl ..... of inspection of the spot apart from the recovery of empties of 12 bore had also recovered six empties ex p78 to ex p83 of 303 bore vide recovery ..... identified by tehal singh and prem singh six empties of 303 bore ex p78 to ex p83 and 5 empties of 12 bore ex p 84 to ex .....

St. John Transport Systems Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... to oversight the container carrying the consignment of waste paper had been mistakenly noted as empty and accordingly vehicle chit had been prepared it was pleaded that the mistake was ..... transaction involved attempted clearance of a container loaded with waste paper declaring the same as empty container without proper documentation and assessment he confiscated the waste paper and offered an option .....