Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-28-1989
Reported in : (1989)(22)ECC120
..... kgs. of millboard/greyboard valued at rs.17,03,939.55 which was illicitly removed by them should not be demanded under proviso to sub-section (1) of section 11-a of the central excises and salt act, 1944, corresponding to proviso (a) and (b) of sub-rule (1) of rule 10 of central excise rules, 1944, as it stood ..... on packing and wrapping paper. they should establish that their product was actually packing and wrapping paper and not board. shri doiphode has also argued that section 11-a of the central excises and salt act confers limited power of review as held by the tribunal in the case of collector of central excise, pane v. weikfield products co. (india) ..... the collector of central excise and customs, ahmedabad demanded differential duty on the aforesaid goods under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act, 1944 invoking five years' limitation and also imposed a penalty of rs. 1,00,000/- on the appellants under rule 173q(1) of the .....
Tag this Judgment!Court : Delhi
Decided on : Mar-01-1989
Reported in : [1991]71CompCas644(Delhi); (1990)IILLJ268Del
..... one accident can be limited up to rs. 50,000, 'including the liability, if any, arising under the workmen's compensation act, 1923.' these two cases of overlapping are mentioned in section 95 of the act. thus, considering the scheme and scope of the relevant provisions of the two enactments, it is evident that it is the ..... for passengers, for employees and for damage to property/vehicles are mostly in the realm of contract, except where the liability is created by section 95 and 96 of the motor vehicles act. even there, the principle recognized is that it is only the minimum liability created by the statute which cannot be contracted out of. ..... recovered as arrears of land revenue.' 3. the award is challenged by the insurance company submitting that special interest and penalty imposed under section 4a(3) of the workmen's compensation act cannot be recovered from the insurance company and that their liability is limited only to the amount of compensation. counsel for the insurance company .....
Tag this Judgment!Court : Delhi
Decided on : Mar-01-1989
Reported in : II(1989)ACC1
..... accident can be limited up to rs. 50,000/-, 'including the liabilities, if any, arising under the workmen's compensation act, 1923.' these two cases of overlapping are mentioned in section 95 of the act. thus, considering the scheme and scope of the relevant provisions of the two enactments it is evident that it is the normal ..... passengers, for the employees and for damage to property/vehicles are mostly in the realm of contract, except where the liability is created by sections 95 and 96 of the motor vehicles act. even there the principle recognised is that of the minimum liability created by the statute, which cannot be contracted out. but, beyond the ..... recovered as arrears of land revenue.3. the award is challenged by the insurance company submitting that special interest and penalty imposed under section 4-a(3) of the work men's compensation act cannot be recovered from the insurance company and their liability is limited only to the amount of compensation. counsel for the insurance .....
Tag this Judgment!Court : Delhi
Decided on : Mar-01-1989
Reported in : 37(1989)DLT425; 1989LabIC1652; (1989)IILLJ250Del; 1989RLR210
..... permits the authority to pass a cryptic, capricious, whimsical and one-sided order'. the procedural safeguard of recording of reasons has now been incorporated in section 25-o(2) of id act by act 46 of 1982. the reason are now required to be set out and should not only be intelligible which determine the right of the petitioner to ..... hindu rao, delhi (for short called 'the mill') with effect from july 1985. the further relief claimed was to declare that the provisions of section 25-o, id act, as inserted by act 46 of 1982 are ultra virus articles 14 and 19(1)(g) of the constitution of india. 3. the stand of the petitioners of that ..... called for suggestions/objections. the authority has published a notification dated april 6, 1985 in the gazette of india extraordinary in compliance with the requirement of section 11a(3) of the act. it says that 'the following extensive modification which the central government proposes to make in the master plan for delhi, keeping in view the perspective for .....
Tag this Judgment!Court : Delhi
Decided on : Mar-01-1989
Reported in : [1989(58)FLR859]
..... permits the authority to pass a cryptic, capricious, whimsical and one-sided order . the procedural safeguard of recording of reasons has now been incorporated in section 250(2) of id act by act 26 of 1982 the reasons are now required to be set out and should not only be intelligible which determine the right of the petitioners to ..... bara hindu rao, delhi (for short called the mill) with effect from july, 1985. the further relief claimed was to declare that the provision of section 25-o id act as inserted by act 46 of 1982 are ultra virus article 14 and 19(l)(g) of the constitution of india. (3) the stand of the petitioners of that ..... for suggestions/objections. the authority has published a notification dated april 6, l'-'85 in the gazette of india extraordinary in compliance with the requirement of section 11a(3) of the act. it says that 'the following extensive modifications which the central government proposes to make in the master plan for delhi, keeping in view the perspective for .....
Tag this Judgment!Court : Delhi
Decided on : Mar-01-1989
Reported in : ILR1989Delhi200
..... and ii which clearly show that the complaint alleges existence of material, independent of the income tax returns or assessment made pursuant to notice under section 148 of the act. and as such this latter event is absolutely inconsequential, in so far as the criminal complaints pending before the addl. chief metro- politan magistrate ..... (2), wherein it was categorically held that there was no provision in law which provides that a .prosecution of the offence under section 276-c or section 277 of the income-tax act could not be launched until reassessment proceedings initiated against the assessed are completed. (14) in this case the supreme court while observing ..... been held liable to continue facing criminal proceedings based on the allegation that the income-tax returns filed by them pursuant to notice under section 148 of the act contained understatement of income, based on false accounts/fabricated documents and that they had been filed under a false verification, and used in .....
Tag this Judgment!Court : Delhi
Decided on : Mar-02-1989
Reported in : 38(1989)DLT433; 1989LabIC1833; (1990)ILLJ124Del; 1989RLR173
..... ) have his increment stopped, or (e) have his misconduct condoned and be merely discharge. (6) by the expression 'minor misconduct' shall be meant any of the following acts and omissions on the part of the employee : (a) absence without leave or overstaying sanctioned leave without sufficient grounds; (b) unpunctual or irregular attendance; (c) neglect of ..... of its customer; (e) willful insubordination or disobedience of any lawful and reasonable order of the management or of a superior; (f) habitual doing of any act which amounts to 'minor misconduct' as defined below, 'habitual' meaning a course of a action taken or persisted in notwithstanding that at least on three previous ..... trial, after which the provisions mentioned in sub paragraph (2) above shall apply. (4) by the expression 'gross misconduct' shall be meant any of the following acts and omissions on the part of an employee : (a) engaging in any trade or business outside the scope of his duties except with the permission of the bank .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-02-1989
Reported in : (1989)(24)LC177Tri(Delhi)
..... is not tenable at all. the word 'primary manufacturer' is defined for limited purpose in the relevant rule, whereas, the word 'factory' is specifically defined under section 2(e) of the central excises and salt act, 1944. in terms of this definition, factory means any premises including the precincts thereof, wherein or in any part of which the excisable goods are manufactured .....
Tag this Judgment!Court : Delhi
Decided on : Mar-03-1989
Reported in : 1989CriLJ1112
..... for non-supply of material documents for proper and effective cross-examination. and the absence of the provisions for enhancement of the punishment in terms of section 7 of the police act, 1861, but without expressing any opinion. (17) in the result, the appeals succeed and the orders under appeal are hereby set aside. the ..... . the decision in those cases rested on rule 2 which has been framed by the central government and must be referable to. the power under;section 17 of the arms act. the,rule of interpretation says that district .magistrate shall include several authorities enumerated in. that rule, including an additional district magistrate. it is for this ..... magistrate. there is no definition of the words 'addl. district magistrate'. the punjab police rules, 1934 have been framed in exercise of the powers conferred by section 46 of the act. (11) rule 1638(1) and (2) read as under :- (1)immediate information shall be given to the district magistrate of any complaint received by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-03-1989
Reported in : (1989)(23)LC337Tri(Delhi)
..... of lower rate of duty applicable to the woollen and synthetic rags by relevant exemption notifications. the goods have been confiscated under section 111(d) of the customs act, 1962 read with section 3(2) of the imports and exports (control) act. a fine of rs. 2.5 lakhs for each of the two consignments has also been imposed. no penalty has, however, been .....
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