Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: delhi Year: 2006 Page 32 of about 411 results (0.170 seconds)

Bcl Forgings Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the terms of headings and any relative section or chapter notes.there is no provision in the central excise tariff act whereby the assessing authority must classify any goods with reference to the explanatory notes to the hsn.. the show cause ..... be undertaken after they leave the factory of the appellants. the headings in the schedule to the central excise tariff act must be interpreted with reference to the rules of interpretation and section notes. rule 1 of the rules of interpretation of the schedule specifically provides that classification shall be determined according to ..... erstwhile tariff item 25(8). by the finance bill 1988-89, chapter 72 & 73 of the central excise tariff act were completely revised and as a consequences, certain changes were also made in the section notes as also the chapter notes of chapters 72 & 73. the appellants, therefore, filed a classification list with .....

Spl Siddhartha Ltd. and Shri N.K. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... industries ltd. and ors. v. c.c.e. and ors. 8. the test commonly applied to such cases is: how is the product identified by the class or section of people dealing with or using the product? that is a test which is attracted whenever the statute does not contain any definition. porritts and spencer (asia) ltd. v ..... regarded as falling more accurately under the entry relating to "hospital equipment and apparatus" rather than under the entry which related to "glasswares" in the u.p. sales tax act.12. the rival tariff headings in question do not specifically mention the product or define the product. both headings are general in nature, 'of plastics' and 'of textile ..... and ors. . the question whether thermometers, lactometers, syringes, eye-wash glasses and measuring glasses could be described as 'glassware' for the purpose of the orissa sales tax act, 1947 was answered by the orissa high court in state of orissa v. janta medical stores (1976) 37 stc 33 in the negative. to the same effect is the .....

VipIn Enterprises and Shri Dinesh Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... adjudication, the commissioner rejected the appellant's objection and ordered assessment at the proposed high price of 1500 us$ per m.t.he also confiscated the consignment under section 111(m) of the customs act, 1962 for the offence of mis-declaration of value of the consignment. penalties on the importing firm and also on its managing director have been imposed. the .....

Raunaq International Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... served upon m/s. raunak international ltd. on 30.9.2003, thus it is within time limit of five years as provided in first proviso to section 11a of central excise act, 1944. since the manufacturing of pipes and clearance for use in lp'p system was in continuity as such the final clearance of pipes will be taken ..... was received by them on 30.9.2003. according to him the show cause notice was thus clearly time barred as it has invoked the extended period of section 11a.4. the learned authorised departmental representative reiterates the contentions of the lower authorities concluding that the appellant was a manufacturer and the goods manufactured by them namely, ..... a labour who is employed by manufacturer with the terms and conditions that his salary shall be deducted if the work assigned to him is not found satisfactory. vee had acted in the same manner as the inputs, machinery place, power, water etc. are provided by ril. therefore, real manufacturer of the pipes are m/s. raunak international .....

South Eastern Coal Fields Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the hon'ble supreme court has disapproved the reasoning of the tribunal in which it had on the basis of the definition of the word "factory" under section 2 (m) of the factories act denied the benefit of the exemption under the said notification, on the ground that the workshop was registered as a "factory". in paragraph 14 of the judgment ..... south eastern coalfield ltd. reported in (2006) 6 supreme court cases 340. the hon'ble supreme court considered the definition of the word "mine" under section 2(1) (j) of the mine's act, 1952 and in the context of the expression "precincts of a mine", it has been held that the word "precincts" in the exemption notification would mean ..... (127) e.l.t. 554 (tri. - del.) in which the tribunal, on the basis of the provisions of section 2 (m) (ii) of the factories act which defined 'factory' by excluding a mine subject to the operation of mines act, 1952, held that the benefit of the said notification no. 63/95 was not available to the goods in question which .....

Ex-si Ajay Kumar Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Delhi

Reported in : (2007)(1)SLJ274CAT

..... evidence could be the basis of conviction. in other words, even in the absence of oath the evidence of a child witness can be considered under section 118 of the evidence act provided that such witness is able to understand the questions and able to give rational answers thereof". it was thus held that the evidence of a ..... family from being ruined (page 84). he also gave another complaint alleging misconduct and criminal offences on the part of shri ajay singh (applicant) for registering fir under sections 120b, 363, 498, 506 ipc on the charges of kidnapping, criminal conspiracy, extending criminal intimidation and threats and enticing and taking away and detaining with criminal intent a ..... 28-a dt. 14.4.01. mrs. meenu is still living with si ajay singh. the above act on the part of si ajay singh no. d/3628 amounts to grave misconduct and is unbecoming of a govt. servant of under section 3 of ccs (conduct) rule, rendering him liable for departmental action under the provision of delhi police .....

Smt. Bhagwati Devi, W/O Late Shri Vs. Union of India (Uoi) Through the

Court : Central Administrative Tribunal CAT Delhi

..... is admissible to widow of a 'railway servant'. unscreened casual labourer with temporary status does not fall within the definition of "railway servants", defined under section 3(23) of the aforesaid rules. similarly, unscreened casual labourer with temporary status does not fall within the definition of "temporary railway servant" in terms ..... service. such casual labour who acquire temporary status, will not, however, be brought on to the permanent establishment unless they are selected through regular section boards for class iv staff. they will have a prior claim over others to permanent recruitment and they will be considered for regular employment without ..... of the relevant rules and after a proper competition among qualified persons, the same would not confer any right on the appointee. high courts acting under article 226 of the constitution of india, should not ordinarily issue directions for absorption, regularization or permanent continuance unless the recruitment itself was made .....

Assistant Commissioner of Income Vs. Apollo Tyres Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)102TTJ(Delhi)15

..... revenue, if they are so aggrieved, could challenge order of special bench through a writ petition before the high court. he maintained that tribunal under section 254(2) of it act had no jurisdiction to rectify the mistake.7. in rebuttal, the learned departmental representative controverted various submissions made by shri sharma, the learned counsel on ..... question is considered and decided by the special bench in the process of "disposing" an appeal, any order passed by the special bench is order under section 254 of the it act. it is part and parcel of the order disposing of appeal. therefore, order passed by the special bench, if it contains mistake apparent from record ..... , can be rectified under section 254(2) of the it act. having regard to the scheme of disposal of appeals by the tribunal, we do not see any impediment in the special bench rectifying apparent mistake .....

Oil and Natural Gas Corporation Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)104TTJ(Delhi)900

..... assessment was made by the ao on 28th jan., 2002 under section 143(3) of the act determining the income of the assessee at 8,04,79,88,484. on 20th march, 2002 the cit issued a show-cause notice to the assessee as to ..... 1. this appeal by the assessee is directed against the order passed by the cit on 4th dec, 2002 under section 263 of the it act for the asst.yr. 1999-2000.2. the assessee is a public sector undertaking engaged in the exploration and extraction of oil and gas. for the year under appeal, an ..... , in conformity with the order of the tribunal. we may add that the definition of the word "record" in section 263 is not confined to the proceedings for the year under revision. it includes "all records relating to any proceeding under this act available at the time of examination by the cit" and thus it was incumbent on the cit to also .....

income-tax Officer Vs. Smt. Gurinder Kaur

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)102ITD189(Delhi)

..... validity of the re-assessment. (d) the assessing officer has not taken the approval of the jt. cit before issuing the notice under section 148 as required by section 151(1) of the act. (e) section 148 cannot be used for making a fishing or roving enquiry. in this case, the assessing officer was merely called upon by the dcit ..... it was also contended for the appellant that the income-tax officer should have communicated to him the reasons which led him to initiate the proceedings under section 34 of the act. it was stated that a request to this effect was made by the appellant to the income-tax officer, but the income-tax officer declined to disclose ..... ab initio null and void although there were sufficient reasons to believe as recorded by the assessing officer that income has escaped assessment before issuing notice under section 148 of income-tax act.2. the brief facts leading up to the appeal are these. the assessee is an individual. she filed her return of income declaring income of rs .....