Court : Delhi
Reported in : 2004ACJ1188; AIR2003Delhi99; 99(2002)DLT164; 2002(64)DRJ242
..... the consignment by making them pulpy could not be ruled out. the negligence of the consignee is presumed unless the contrary is proved.7. section 93 of the indian railway act is the most relevant provision as it fastens the responsibility upon the railways for loss, destruction, damage or deterioration in transit except in certain circumstances ..... the endorsee;(g) natural deterioration or wastage in bulk or weight due to inherent defect, quality or vice of the goods;(h) latent defects;(i) fire, explosion or any unforeseen risk;provided that even where such loss, destruction, damage, deterioration or non-delivery is proved to have arisen from anyone or more of he aforesaid ..... railway administration has to be held responsible for the loss or destruction or damage or deterioration of any consignment unless these are caused due to act of god, act of war, act of public enemies or due to natural deterioration or wastage in bulk or weight due to inherent defect,quality or vice of the goods etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(152)ELT328TriDel
..... driven away; that it is thus apparent that the main function of the impugned equipment is to prepare a hazardous and highly explosive mixture and transferring the same into a blasting hole; that a bmds can very well function without having mounted on a chasis; that it is clear from show cause ..... central excise duty is invocable.2. shri naveen mullick, learned advocate, submitted that bmds is an equipment to mix more than two chemical ingredients which on mixture becomes explosive; that chasis mounted bmds is then driven to the coal field site near the blasting hole and the prepared mixture is transferred into the blasting hole and bmds is ..... demanding the duty for the period from 11-6-96 to 22-8-97 the entire period is beyond the normal period of 6 months specified in section 11a(1) of the central excise act at the relevant time. in view of our findings that there was no suppression extended period of limitation is not invokable. accordingly the demand of .....
Tag this Judgment!Court : Delhi
Reported in : I(2003)ACC194; 2004ACJ80; AIR2003Delhi50; 100(2002)DLT721; 2003(66)DRJ407; [2004(101)FLR165]
..... statues.29. this court in smt. shyama devi's case (supra) granted compensation holding:-'5. in the instant case the heavy duty of clearly upon the state since an explosive device was kept in the malkhana. as the device was not defused this duty of care was clearly breached by the state and its concerned officials. in such like cases ..... . duty, it is submitted that accused vinod kumar s/o banarsi dass r/o rzb-52, anoop nagar, jundal park, uttam nagar, delhi who was arrested under section 185 motor vehicle act is in the lock-up and is being sent for treatment to din dayal uppadhaya hospital under custody of constable sumer singh 1197/w who has suddenly developed problem ..... and wound of one-inch size. the doctor stitched the wound and gave brufen tablet. thereafter he was arrested for commission of an offence under section 185 of the motor vehicles act, 1988 (in short, 'the said act'). he at about 12.30 p.m. in the night complained of severe headache and was again taken to the same doctor. he was .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(85)ECC85
..... which were used to clear the goods to subsidiaries of m/s cil without payment of duty; that the assesses had resorted to clandestine removal of goods (explosives) by using the parallel invoices and that though the assessee had received full payment including the central excise duty from cil, but the amount of central excise ..... of m/s coal india ltd., (hereinafter refers to m/s cil). it was observed that the party had received full payment for the value of these explosives including the central excise duty but the duty was never deposited with the central excise department. accordingly, the proceedings were initiated against them and they were issued a ..... everything. he has therefore held that the impugned goods have been manufactured and cleared clandestinely without payment of duty which is recoverable from them under section 11a(1) of the central excise act, 1944 and they are also liable for penal action as proposed in the show cause notice. he has also observed that the assessee cannot .....
Tag this Judgment!Court : Delhi
Reported in : 2003IIAD(Delhi)41; 102(2003)DLT840; 2003(26)PTC200(Del); 2003(1)RAJ464; [2003]47SCL574(Delhi)
..... laboratories ltd. (supra) the trade marked 'supaxin' and 'spoxin' were held to be deceptively similar in clause (d) of sub-section (1) of section (2) of the act and it was held that if such mark is likely to deceive or cause confusion it could not be registered. the question in that ..... pharmaceuticals ltd. (supra) as has been mentioned hereinabove. consequently, learned counsel for the appellant is right in his submission that clause (a) of section 11 of the act is attracted and the medicine 'bicillin' is likely to be confused for 'biocilin' or vise versa. consequently, this trade mark 'bicillin' could not ..... place to mention that different acts like drugs and cosmetics act, 1940, food adulteration act, trade and merchandise marks act, copyright act, designs act etc. have made numerous provisions to protect the consumers. but as is bound to happen in impending legislative explosion following globalization and numerous existing acts, different authorities act differently. such an approach .....
Tag this Judgment!Court : Delhi
Reported in : (2004)86TTJ(Del)1050
..... was of the view that assessment completed by the assessing officer was erroneous and prejudicial to the interest of revenue. accordingly, he issued notice under section 263 of the act to the assessed pointing out different errors committed by the assessing officer in respect of different disallowances etc. and after considering the reply submitted by ..... contended that the courts have held that funds should be appropriated in the manner most beneficial to the assessed. reference in this regard was made to the decision of indian explosives ltd. v. cit : [1984]147itr392(cal) , alkali & chemicals corporation of india ltd. v. cit : [1986]161itr820(cal) and marnite polycast ltd. v. assistant ..... surplus funds of the appellant is heavily inclined in favor of the appellant. the said view is fortified by decision of the calcutta high court in indian explosives case (supra) and this tribunal decision in marnite's case (supra) wherein it has been held that where there is a mixed pool of funds, .....
Tag this Judgment!Court : Delhi
Reported in : [2004]118CompCas694(Delhi); 105(2003)DLT793; 2003(69)DRJ154; [2003]47SCL241(Delhi)
..... with the intent of increasing the authorised capital so as to dilute the plaintiffs holding to less than 10%, thereby depriving them of their rights under section 399 of the companies act. immediately thereupon, on 23.1.2003 the plaintiffs served a legal notice on defendants, thereby requesting for an adjournment of the proposed egm on 25. ..... company law board for redressal of their grievances. the answer in favor of the plaintiff is to be found in the decision of his lordship m.jagannatha rao in avanthi explosives p. ltd. v. principal subordinate judge, tirupathi, and another, [1987] 62 comp. cas. 301. his lordship, while adorning the bench of andhra pradesh high court, ..... been contended on behalf of the plaintiffs that the requisite quorum was not available in most of the previous meetings of the board, as prescribed in section 287 of the companies act. it has been argued that the minutes are fabricated and wrongly mention the plaintiff no. 2 to be present at the meeting, and that these .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(165)ELT534TriDel
..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....
Tag this Judgment!Court : Delhi
Reported in : III(2004)ACC90; 2003VIIAD(Delhi)558
..... differently. hence, we are disposed to adopt the rule in claims for compensation made in respect of motor accidents.'no fault liability' envisages in section 140 of the mv act is distinguishable from the rule of strict liability. in the former the compensation amount is fixed and is payable even if any one of the ..... calibrated work the learned author has pointed out that 'over the years rylands v. fletcher has been applied to a remarkable variety of things: fire, gas, explosions, electricity, oil noxious fumes, colliery spoil, rusty wire from a decayed fence, vibrations, poisonous vegetation.................'. he has elaborated seven defenses recognized in common law against ..... amount awarded by the tribunal. thereforee, these two are resting on two different premises. we are, thereforee, of the opinion that even apart from section 140 of the mv act, a victim in an accident which occurred while using a motor vehicle, is entitled to get compensation from a tribunal unless any one of the .....
Tag this Judgment!Court : Delhi
Reported in : 2003VIIAD(Delhi)1; 107(2003)DLT385; 2003(71)DRJ178; 2003(3)JCC1669
..... proclaimed offenders. reports from cfsl were collected and made a part of investigation record. he obtained sanction from the concerned authority under section 50 of pota and under section 7 of explosive substances act and section 196 cr.p.c. he recorded sstate ments of witnesses as and when required. he obtained the post-mortem reports of the ..... in respect of the deposition by him as to what material was placed and considered by the commissioner of police. thus, the sanction accorded under section 7 of the explosive substances act meets the requirement of law.160. we may now note the fourth issue raised by the defense. contention raised was that pota had certain statutory ..... ), it, thereforee, cannot be said that there was no valid sanction.159. turning to the second sanction accorded by the commissioner of police under section 7 of the explosive substances act, pw-12 has deposed that file was put up to the commissioner of police which contained copy of the fir, list of accused persons and .....
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