Court : Supreme Court of India
Decided on : Sep-22-2006
Reported in : 2006(202)ELT385(SC); JT2006(12)SC199; 2006(9)SCALE463; (2006)7SCC794
..... of relevant material and information by the appellant and the tribunal was justified in holding that the department was entitled to the extended period of limitation available under section 11a of the act. counsel, therefore, urged that no interference was called for with the decision of the tribunal.8. it is clear that the product involved herein is not ..... it had disposed of in the domestic tariff area, contended that the department was not entitled to the extended period of limitation under the proviso to section 11a of the act since there was no suppression of any relevant fact on the part of the appellant and the department was well aware all along that the appellant was ..... covered by the earlier notice, the period from 16.3.1995 to 30.4.1995. the department sought to invoke the extended period of limitation available under section 11a of the act. the appellant filed objections to the notices. in reply to the first notice it was put forward that soft cotton waste was not exigible to duty .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-31-2006
Reported in : 2006(112)ECC592; 2006LC592(SC); 2006(203)ELT532(SC); JT2006(9)SC469; 2006(11)SCALE81; (2007)1SCC62
..... alia on a finding that the same could not have been done during pendency of proceedings for final assessment.appellants are, thus, before us.8. sub-section (1) of section 11-a of the act reads as under:1a. recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.- (1) when any duty of ..... a short contention in support of this appeal. a provisional assessment being also an order of assessment and keeping in view the purport and object for which section 11-a of the act was enacted and read with the definition of 'relevant date', the jurisdiction thereunder can be invoked even after a provisional assessment is made and before a final ..... is trite, the golden rule of literal interpretation should be applied. the difficulty which may be faced by the revenue is of no consequence. the power under section 11-a of the act can be invoked only when a duty has not been levied or paid or has been short-levied or short-paid. such a proceeding can be initiated within .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-2006
Reported in : AIR2007SC590; 2006(13)SCALE335; (2006)11SCC1
..... of no relevance in interpreting paragraph 3 of the tenth schedule. in the context of the language of paragraph 3 of the tenth schedule, section 13(2) of the general clauses act, 1897 which requires that unless there is anything repugnant in the subject of context, 'words in the singular shall include the plural, and vice ..... members. that intention is clear from paragraph 3 which does not protect a single member legislature party. it may be noted that by constitution (ninety-first amendment) act, 2003, paragraph 3 has been omitted from the tenth schedule.48. lastly, we will consider the ground of personal malafides. it is alleged that a telephone ..... orders, the four independent members of the assembly having joined indian national congress have incurred this disqualification. 9. the speaker, while exercising power to disqualify members, acts as a tribunal and though validity of the orders, thus, passed can be questioned in the writ jurisdiction of this court or high courts, the scope of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-2006
Reported in : 2006(13)SCALE33; (2007)1SCC174
..... citizenship rules, 1956 shall refer to the tribunal the question whether a person of indian origin complies with any of the requirements under sub-section (3) of section 6a of the citizenship act, 1955 (57 of 1955).(3) the tribunal shall consist of such number of persons having judicial experience as the central government may ..... be any doubt whatsoever that such subordinate legislation must be framed strictly in consonance with the legislative intent as reflected in the rule-making power contained in section 62 of the act. in bombay dyeing & mfg. co. ltd. v. bombay environmental action group and ors. , this court has stated the law in the following ..... (for short 'the 1964 order').4. subsequent to the said decision, instead of implementing the directions therein, the central government in exercise of its power under section 3 of the 1946 act made an order known as 'the foreigners (tribunal) amendment order, 2006' (for short 'the 2006 order'), which was published in the official gazette dated .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-31-2006
Reported in : [2006(111)FLR1178]; JT2006(9)SC520; 2006(11)SCALE95; (2006)11SCC684; 2006AIRSCW5963; 2007ILLJ429(SC)
..... wages and he has not completed 240 days, is not in dispute. retrenchment of respondent by appellant, therefore, did not require compliance of the provisions of section 25f of the act. section 25g introduces the rule of 'last come first go'. it is not a rule which is imperative in nature. the said rule would be applicable when ..... he was not in continuous service. he never made any complaint prior to raising any industrial dispute that appellant had not complied with the provisions of section 25g or section 25h of the act.9. the labour court committed a serious error in opining that only because his name was not included in the muster roll of july, 1987 ..... the applicant workman under the respondents/management has not completed one year continuous service according to the definition of one year continuous service as contemplated under section 25(b) of the act. therefore the issue no. 1 is decided in favour of the respondents/management against the applicant. it was further held that the plea of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-03-2006
Reported in : AIR2006SC2902; 2006CriLJ4064; JT2006(7)SC125; 2006(7)SCALE510
..... resident of station road, p.s. civil lines, distt. moradabad, was admitted in the district jail, bareilly on 25.1.1979 in connection with a case under section 112 of railways act and after deposit of fine, he was released from jail on 27.1.1979. the learned first additional sessions judge, after careful analysis of the evidence on record ..... appellant by judgment and order dated 26.2.1980. the juvenile justice act came into force in 1986. at the relevant time uttar pradesh children act, 1951 was applicable. this act afforded protection to a child and the definition of child under section 2(4) of the said act said that a child means a person under the age of sixteen years ..... . the statement of the appellant under section 313 cr.p.c. was recorded on 19.1 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-29-2006
Reported in : 2006(202)ELT561(SC); JT2006(12)SC379; 2006(9)SCALE652
..... the above provisions (quoted above), it is evident that the most important provision for the purpose of valuation of the goods for the purpose of assessment is section 14 of the customs act, 1962. section 14(1), has already been quoted above, and a perusal of the same shows that the value to be determined is a deemed value and not necessarily ..... and imported at or about the same time as the goods being valued.rule 9(2) states as under:(2) for the purpose of sub-section (1) and sub-section (1a) of section 14 pf the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at the ..... commissioner of customs (preventive) alibag division (annexure p-4 to the appeal). in this show cause notice it was stated that duties which were assessed provisionally under section 18 of the customs act, 1962 had been assessed finally and the appellant was requested to pay the duties short paid within 10 days or to explain why an amount of rs. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-22-2006
Reported in : 128(2006)DLT600(SC); 2006(3)SCALE352; (2006)11SCC696
..... cloak or garb of innocuous form of an order and determine the true character of the order under challenge.(b) therefore, an order under section 18 of the army act read with article 310 of the constitution invoking the doctrine of pleasure of president is subject to judicial reiview to ascertain whether the same is ..... issue a writ of mandamus and any other appropriate writ, order or direction, inter alia commanding the respondent nos. 1 and 2 in accordance with section 165 of the army act, 1950 to annul the proceedings of the general court martial affecting the petitioner as they are malafide, irrational, unjust and illegal and there has been ..... and were cashiered. against 13 officers, disciplinary actions were initiated. however, a decision was taken not to try them and administrative order under section 18 of army act, 1950 (in short the 'act') was passed terminating their services.4. present appeals relate to the 2 officers punished by general court martial and the de-linked appeals relate .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-23-2006
Reported in : AIR2006SC2339; 2006(2)KLT923(SC); 2006(6)SCALE167; (2006)6SCC395; 2007(1)SLJ164(SC)
..... as 'the rules') were made in exercise of the powers conferred by articles 234 and 235 of the constitution of india and sub-section(1) of section 2 of the kerala public services act, 1968 (19 of 1968). rule 7 of the rules reads thus:7. preparation of lists of approved candidates and reservation of appointments ..... in qualifying marks with respect to examination/job/promotion. so there should be relaxation in selection criteria with respect to reserved candidates. the non-creamy layer section of the muslim community is socially and educationally most backward. they cannot be equated with a high pedestal than the scheduled castes and scheduled tribes. backward ..... . appointment to service in a state must be in consonance with the constitutional provisions and in conformity with the autonomy and freedom of executive action. section 133 of the constitution imposes duty upon the state to conduct examination for appointment to the services of the state. the public service commission is also .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-11-2006
Reported in : 2007CriLJ20; II(2006)DMC757SC; [2007(1)JCR293(SC)]; JT2006(9)SC50; 2006(10)SCALE190; (2006)10SCC681; [2006]148STC638(SC)
..... link of the process. many facts relating to this illicit business remain in the special or peculiar knowledge of the person concerned in it. on the principle underlying section 106, evidence act, the burden to establish those facts is cast on the person concerned; and if he falls to establish or explain those facts, an adverse inference of facts ..... that the prosecution had failed to establish the charge of murder against the accused persons beyond any reasonable doubt. this court took note of the provisions of section 106 of the evidence act and laid down the following principle in paras 31 to 34 of the reports:31. the pristine rule that the burden of proof is on the ..... be of the same degree as is required in other cases of circumstantial evidence. the burden would be of a comparatively lighter character. in view of section 106 of the evidence act there will be a corresponding burden on the inmates of the house to give a cogent explanation as to how the crime was committed. the inmates of .....
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