Court : Chennai
Decided on : Sep-14-2006
Reported in : 2006(111)ECC735; 2006LC735(Madras)
..... 3 of the cenvat credit rules, 2002, confirmed the order of the original authority and held that the first respondent/company is not eligible for cenvat credit on the explosives used inasmuch as they were used outside their factory.2.4. on further appeal by the first respondent/company, the customs, excise and service tax appellate tribunal, chennai ..... . hence, these appeals raising the following substantial questions of law:c.m.a. no. 3389 of 2004:(i) whether the tribunal is correct in holding that the explosives which are used outside the factory are eligible for cenvat credit as inputs when the definition of inputs under rule 57aa of the central excise rules, 1944 and 2 ..... apex court observed as under:19. in this background, the question arose in cce v. j.k. udaipur udyog ltd. : 2004(171)elt289(sc) , whether the explosives used for blasting purposes in the mines and which had not been used in the factory premises for production or in relation to the manufacture of cement could qualify for .....
Tag this Judgment!Court : Chennai
Decided on : Sep-15-2006
Reported in : 2006(4)CTC805; (2006)4MLJ850; [2006]148STC477(Mad)
..... specific performance of a contract if the plaintiff proves his prior contract, the burden of proving a subsequent bona fide transfer for value without notice under section 27(b), specific relief act, lies on the party alleging it. the same view was taken by the calcutta high court in hem chander de v. amiyabala : air1925cal65 ..... plaint the plaintiffs have not specifically alleged with material particulars that the plaintiffs were bonafide purchasers without notice and he further submitted that as per section 101 of the evidence act, burden of proving the same is on the plaintiffs but they have not discharged that burden. the said submissions of the learned counsel ..... . this argument was, however, rejected. this court held that while constructive notice was sufficient to satisfy the requirement of notice in the proviso to section 100 of the tp act, whether the transferee had constructive notice of the charge had to be determined on the facts and circumstances of the case. in other words, this .....
Tag this Judgment!Court : Chennai
Decided on : Sep-15-2006
Reported in : (2006)4MLJ1138
..... that normally a writ petition under article 226 of the constitution should not be entertained against an order of the appropriate government making a reference under section 10 of the act, as the parties would get opportunity to lead evidence before the labour court or industrial tribunal and to show that the claim made is either ..... respondent have all materials, which will favour the stand of the writ petitioner, they can always be summoned by the tribunal in terms of section 11(3) of the i.d. act wherein the tribunal has been granted the power of the civil court. for that purpose, it is unnecessary to issue any corrigendum. the writ ..... ), chennai (conciliation officer) asking them to attend the conciliation meeting before the conciliation officer and the said notice was issued under section 12 of the industrial disputes act, 1947 (for short, 'i.d. act'). it was stated that the conciliation was with reference to the issue relating to the reinstatement of the fourth respondent workmen in all .....
Tag this Judgment!Court : Chennai
Decided on : Sep-19-2006
Reported in : 2006(5)CTC141; (2006)4MLJ1360
..... liberty is the consumer of social justice.there is no definition of bail in the code although offences are classified as bailable and non-bailable. the actual sections which deal with bail, as we will presently show, are of blurred semantics. we have to interdict judicial arbitrariness deprivatory of liberty and ensure fair ..... application although the second application contained no fresh grounds. the appellant challenged unsuccessfully before the high court his termination on the ground that none of the acts he was charged of, constituted misconduct. dealing with the question of the alleged misconduct against the appellant, the supreme court held as under:inferences have ..... of punishment relied on the decision of the supreme court in state of madhya pradesh v. bani singh : 1990crilj1315 . this matter arises under the administrative tribunals act. the matter before the supreme court was against the order of the central administrative tribunal, jabalpur in o.a. nos. 201 and 102 of 1987. o. .....
Tag this Judgment!Court : Chennai
Decided on : Sep-22-2006
Reported in : [2007(113)FLR540]
..... discussed. bridge and roof company v. union of india : 1962 (5) flr 423 (sc).20. their lordships were pleased to observe in detail about section 2(b) and section 6 of the act. the apex court held that there is no doubt that 'basic wages' as defined means all emoluments which are earned by an employee while on duty or ..... and circumstances of the said case are not applicable in the instant case. it is a case arising out of the tamil nadu catering establishments act, 1958, and section 2 sub-section (13-a) of the said act defines 'wages' includes basic wages, dearness allowance, the cash equivalent of the meals and tiffin supplied to the employees free of charge and ..... entitled to demand provident fund on canteen subsidy and on performance linked compensation?point:11. any settlement entered into between the employee and the employer under section 12(3) of the act is having power of award and the same has to be implemented.12. there are two judgments on the point of payment of provident fund on .....
Tag this Judgment!Court : Chennai
Decided on : Sep-27-2006
Reported in : (2007)207CTR(Mad)88
..... hence the tax cases are dismissed. no costs. t.c.(a) no. 920 of 2005:14. this appeal is filed under section 260a of the income tax act, 1961 by the assessee against the order passed in i.t.a. no. 557/mds/2000 dated 01.04.2005 by the ..... of rs. 1,20,340/-. later, the assessment was taken up for scrutiny and notice was issued under section 143(2) of the income-tax act (hereinafter referred to as the 'act'). the assessment was completed on a total income of rs. 2,45,344/-. while completing the assessment, ..... raja, j.1. the present appeals in t.c. (a) nos.67 & 68 of 2003 are filed under section 260a of the income tax act, 1961 by the revenue against the order passed in i.t.a. nos.100/mds/97 and 325/mds/99 dated ..... obtain from the government of india recognition of the exchange as a recognised stock exchange within the meaning of the securities contracts (regulation) act, 1956 and to facilitate assist, regulate and control the trade and business in all kinds of securities with a view to safeguard and .....
Tag this Judgment!Court : Chennai
Decided on : Sep-27-2006
Reported in : 2007(211)ELT378(Mad)
..... or raw material for the use in the manufacture of the knitwear.20. the arguments advanced by the learned counsel for the petitioner is that section 75 of the customs act contemplates not only for manufacturers but also for process of goods of which any operation are carried out. even if the said arguments is accepted, ..... other embellishment also, other than zips snap fasteners, labels and tags and not any other item duty free.for use in the manufacture of knit mentioned against above sections no. the exporter shall be allowed drawback @ 3% (three percent only) of the f.o.b value only.a plain reading of the above drawback policy ..... learned counsel for the petitioner is that the hangers which were imported in order to export hosiery comes under other embellishments.17. the word embellishment is not defined under the act, the oxford dictionary meaning of the embellishment is as follows:embellish : 1. beautify, adorn. 2. add interest to (a narrative) with fictitious additions, n. embellishment .....
Tag this Judgment!Court : Chennai
Decided on : Sep-28-2006
Reported in : (2006)4MLJ1904
..... classes. subaltern, a term take from antonio gramsci's manuscript writings, means 'of inferior rank' whether of class, caste, age, gender or office. subaltern studies bring to light the lower sections of the indian people hitherto neglected by historiography. 6. but the writers of subaltern studies in indian history were also critical of the nationalist writers who wrote on the mutiny ..... yew york daily tribune that the indian people not only sympathized with, but supported, the revolt in every way. in his 'the indian revolt' marx proved beyond doubt that broad sections of the people-the peasants most of all-took part in the insurrection in a direct or indirect way. the immense scale of the revolt, marx wrote, and the fact .....
Tag this Judgment!Court : Chennai
Decided on : Sep-29-2006
Reported in : AIR2007Mad37; 2007(1)AIRKarR535
..... submission of objection within 30 days from the date of notification, concluded thus:4...the said rule refers only to the objections filed under section 5a of the said act. section 5a of the said act contemplates an objection to the acquisition of the land by any person interested in any land. according to the said provision, the said ..... the land owners.though form-b refers to a further period of 15 days for filing objection, in view of the specific provision in sub-section (1) of section 5-a of the act read with rule 4(b), the time-limit prescribed cannot be enlarged merely because of some reference in form-b notice. this is clear ..... therein was to prevent undue delay in making reference and making of highly belated references, sometimes based on applications clandestinely received. it was further held that section 5 of the limitation act is not applicable to such belated applications. their lordships further held that a statute can, even while conferring a right, provide also for a repose; .....
Tag this Judgment!Court : Chennai
Decided on : Sep-29-2006
Reported in : AIR2007Mad73
..... and witnesses alone and it has no application to the parties to an arbitration agreement.25. sub-section (3) to (6) of section 27 of the act 1996 corresponds to sub-section (1) to (3) of section 43 of 1940 act. therefore section 27 also confines to cases to witnesses alone and not to parties before the arbitrators.26. in ..... representing the applicant/ claimant before the arbitral tribunal. thereafter the applicant herein sought the approval of the arbitral tribunal to file an application under section 27 of the act 1996 before this court and the arbitral tribunal by its order dated 26-4-2006 granted its approval and accordingly the applicant is before this ..... cannot be achieved directly cannot be achieved indirectly by the applicant before the tribunal. it is also submitted by the learned senior counsel that under section 27 of the act, 1996, the court has been left with the discretion to decide about the necessity of producing documents before the tribunal and only after satisfying itself .....
Tag this Judgment!